**Annual Report 2020**
**EAUC - The Alliance for Sustainability Leadership in Education The Environmental Association for Universities and Colleges Registered Company Number 05183502 Registered Charity Number 1106172**
**Front Cover Images** University of Gloucestershire Green Gown Awards Finalist 2020
## **Contents & Company Information**
||**Contents Page**
**CEO & Chair's message**
**3**
**EAUC: Our Strategy 4**
**Member Statistics 5**
**Scotland Focus 6**
**Climate Commission Update 8**
**Goal 1: Strategic Alignment 9**
**Goal 2: Advocacy 10**
**Goal 3: Research & knowledge 11**
**exchange**
**Goal 4: Maximised resources 12**
**Goal 5: Stronger community 13**
**Goal 6: Expanded horizons 14**
**Sustainability report 15**
**Financial Review**
**16**
**Trustee's Report**
**17**
**Auditors Report**
**21**
**Statement of fnancial activities 24**
**Balance sheet 26**
**Cashfow statement 27**
**Notes to the fnancial statements 28**||**Company Information**
**Charity Information**
EAUC - The Environmental Association for Universi-
ties and Colleges
Registered Charity number 1106172
Registered Company number 05183502
(England and Wales)
**Company Secretary**
Miss F L Goodwin
**Ofce Address**
EAUC National Ofce
University of Gloucestershire
The Park
Cheltenham
Gloucestershire
GL50 2RH
**Auditors**
Azets Audit Services
Pillar House
113/115 Bath Road
Cheltenham
Gloucestershire
United Kingdom
GL53 7LS
**Banker**
The Co-operative Bank
PO Box 250
Delf House
Southway
Wigan
United Kingdom
WN8 6WT|
|---|---|---|---|
**EAUC Annual Report 2020**
**Page 2**
## **Chief Executive & Chair’s Message**
2020 was certainly a challenging year - professionally and personally - for all of us. With much of the country in lockdown due to the pandemic, this brought new challenges, but also new opportunities. As we start to see the light at the end of the tunnel we need to take stock and look at the learnings from the past year and how we can take some of the changes forced upon us into long term change.
As for many of our members, we faced some financial challenges as our key income generation activities could not take place as normal. However, we adapted to the circumstances and instead of a physical conference as normal, we went virtual. And we went virtual in a big way, with five packed days of conference. The added benefit of going virtual meant we were able to bring many new and diverse voices to the event making for an inclusive and global programme. It was especially powerful to bring together people from our international programmes - the SDG Accord, Race to Zero for Universities and Colleges and the International Green Gown Awards. We feel this richness and learning from others is a vital aspect of inspiration and insight for our members and will continue with a global virtual conference into 2021 and beyond.
Due to a reduction in income generation, we had to take steps to protect the charity, so we, therefore, took advantage of the Covid Job Retention Scheme (furlough) for our unrestricted funded staff. We took an equitable approach and members of staff were put on a rotational programme so we continued to provide support to our members so there was minimal disruption. We thank all the staff for the amazing efforts and continual passion and drive throughout this difficult phase. Whilst for many Zoom was a new tool, EAUC has been promoting virtual communications and events for many years to minimise travel and allow more members to engage. We provided further support to members (and staff!) at the start of the pandemic with informal weekly meetings just to share, talk and discuss concerns.
Even though there was much disruption we still delivered key activities for our members. The Climate Commission work continued to high-level sector dialogue, alignment and tools through the FE Climate Action Roadmap and the HE Climate Action Toolkit. These tools provide our members the support and direction for their journeys towards net-zero. Over the following pages you will see many of the new tools and other resources that we have created in this exceptional time.
We now need to build back better and catalyze on the 'new normal'. The pandemic has shown how resilient our members are, as well as our staff and trustees. We need to take this once-in-a-lifetime event, to recover, reset and reignite, and we look forward to seeing you at our new Networking Forum for members in September. We thank you all for your continued passion, commitment, diligence, and support.
Iain Patton, Chief Executive
Professor James Longhurst, Chair
**EAUC Annual Report 2020**
**Page 3**
## **EAUC: Our Strategy**
EAUC - The Alliance for Sustainability Leadership in Education is the environmental and sustainability champion within Further and Higher Education in the UK and Ireland. Our passion is to create a world with sustainability at its heart. That's our vision - we exist to lead and empower the post-16 education sector to make sustainability 'just good business'.
EAUC are a not-for-profit, member based charity, run by members for members. From starting out as a voluntary organisation in 1996, we have grown to represent over 2 million students and nearly 400,000 staff with a spending budget of over £25 billion. We help leaders, academics and other professionals to drive sustainability to the heart of their post-16 education institutions.
Launched in 2017, our 2017-2021 strategy is aimed at offering the necessary support for
the challenges institutions are facing today. This strategy is taking us through the steps to ensure we will transition to and remain, a future-focused organisation. We created six goals to underpin the structure and following member’s feedback we are undertaking numerous activities to support each one.
**EAUC Annual Report 2020**
**Page 4**
Our Members
EDUCATIONAL MEMBERS
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**----- End of picture text -----**
**EAUC Annual Report 2020**
**Page 7**
**Climate Commission for UK Higher and Further Education**
## **CLIMATE COMMISSION FOR UK HIGHER AND FURTHER EDUCATION STUDENTS & LEADERS**
## A YEAR IN REVIEW:
The Climate Commission was established with the **short term aim of developing an Action Plan in response to the UK government's stated climate emergency** and draw together a **strategic sector-wide approach** to the Climate Framework.
**63**
**Institutions engaged in Climate Commission Council**
This year the **Climate Commission has engaged directly with 63 UK FHE institutions** through the Climate Commission Council, with **further engagement at 9 Climate Commission events and 19 external events.**
Through evidence gathering sessions and focus groups the Climate Commission set a target that **FHE institutions should aim for net-zero emissions for Scope 1 & 2 by 2030, as per IPCC recommendations, as a minimum** . This is supported by the development of
**three new sector resources:**
**FE Climate Action Roadmap**
## **450+**
**Students have engaged with Climate Commission**
**19**
**External events with Climate Commissioner speakers**
**HE Climate Action Toolkit**
## **UNESCO Futures of Education Student Report**
## **66**
**UK FHE institutions have signed the Global Climate Letter**
## LOOKING AHEAD TO COP26:
The Climate Commission will continue to build on its work to date engaging with and supporting institutions, sector staff and students to embed the Climate Action Roadmap and Toolkit across campus life.
The Climate Commission are looking to showcase UK FHE leadership at COP26 at a global level. Please join us and show your support by signing the Global Universities and Colleges Climate Letter today.
**For further information visit www.eauc.org.uk/climate_commission**
**EAUC Annual Report 2020**
**Page 8**
## **Goal 1: Strategic Alignment**
Due to the global pandemic, the delivery of EAUC's leadership programmes were cancelled in 2020. The challenges we faced, however, offered us valuable learning and opportunities to adapt the programme, not only in terms of running it, but also to ensure the leadership offer will remain relevant and innovative. We have taken the opportunity to review our programmes, to offer more modules focussing on management in times of crisis and online skills.
The refreshed Emerging Leaders is set to restart in the Autumn of 2021 with an online offer, and we hope that towards the end of the year we might also get this leadership group to meet face to face for networking.
The Leadership Lab will not go ahead in 2021, but we will be offering an enhanced Leadership Academy programme starting in May 2021. This programme will provide expert-led interactive webinars, curated networking opportunities, professional coaching and mentoring, and access to invitation-only events run by the EAUC or its partners. Find out more here.
**----- Start of picture text -----**
Future
Graduate
Skills:
A Scoping
Study
October 2020
**----- End of picture text -----**
The Future Graduate Skills Study produced in partnership with Change Agents UK examined perspectives from three key stakeholder groups: university leaders, business leaders, and recent graduates on skills needed in the workforce to address the challenges posed by climate change and the drive for sustainable development. It interrogates their opinions on what ‘sustainability skills’ are, which skills are important for employability and/or sustainability, and how they could be best instilled in students and young people. Find out more here.
Period Poverty is a global issue that can affect anyone with a menstrual cycle. It means they do not have access to or have limited access to safe, hygienic sanitary products. They may also be unable to manage their periods with dignity due to community stigma and sanction. Based on this, EAUC has developed a practical guide including case studies and resources to help students and staff to lobby their institutions to provide free sanitary products. Find out more here.
**EAUC Annual Report 2020**
**Page 9**
## **Goal 2: Advocacy**
## **ADVOCACY WORK**
With the unprecedented Covid-19 pandemic, we were in awe of all of our members. It was amazing to see how hard universities and colleges have worked in their community to support them in any way they can, as well as the wider world. We published a list of four civic principles and learnings in July that we believed as essential for a sustainable recovery. We have worked closely with Aldersgate Group to publish a new report calling for urgent policy decisions regarding net-emissions with EAUC feeding into this extensively on the skills section. This work continues in 2021. EAUC Operations and Planning Director Fiona Goodwin took part in a TEDx talk with UN Environment Programme and other speakers on ‘Racing to Zero with Higher Education: Acting and Enabling Global Decarbonization’.
**We ran two surveys to make sure we are getting member feedback to guide our work and support.**
- Covid-19 Impact survey in October, and we used the responses to inform our 2021 action plan
- • Advocacy survey for those in Communities of Practice designed to ensure we are focusing on the right areas in each of these sustainability themes, and assess what resources are needed.
Discover more about our Advocacy work here.
**EAUC Annual Report 2020**
**Page 10**
## **Goal 3: Research & Knowledge Exchange**
**EAUC GLOBAL CONFERENCE 2020**
**EAUC Annual Report 2020**
**Page 11**
## **Goal 4: Maximised Resources**
The Sustainability Leadership Scorecard (SLS) ensures institutions can track their sustainability progress, celebrate their successes and improve their weaknesses. It is interactive, encourages collaboration, - and is aligned to the UN SDGs in its approach. The 2020 Annual Re port showed an increase of 69% of institutions actively embedding sustainability across their leadership, governance, learning, teaching, research, estates, operations and partnerships.
The SLS tool is increasingly proving its worth as institutions are able to use the individual SLS reports themselves as a one stop shop, submitting it as evidence to the Times Higher Education Impact Rankings and the SDG Accord. The SLS also helps
institutions create their own strategies and action plans, and works well with other important tools like the Climate Action Roadmap for FE Colleges, and the HE Climate Action Toolkit.
We worked with the COP26 Universities Network on a briefing on offsetting aimed at the UK Further & Higher Education Institutions which was published in January 2021.
Further to the recommendations in the guidance we have set up an offsetting scheme for the education sector, called Carbon Coalition. This is under pinned by an Advisory Group made up of academics and experts and a pilot is taking place in 2021 with the aim to launch to the wider sector in the next academic year. Find out more.
We are working with Change Agents UK and SOS-UK to offer a supported Kickstart scheme designed for colleges and universities. The Government Kickstart Scheme will fund hundreds of thousands of high quality 6 month work placements for young people deemed to be at risk of long term unemployment as well as increasing diversity and bring fresh ideas in challenging times. Find out more here.
## **Scope 3 Reporting Update**
We have worked closely with HEPA and the purchasing consortia on updating the Scope 3 reporting tool, HESCET. **This now includes the latest conversion factors.** In 2009, 75 categories were established by DEFRA to break down and map spend levels to in the calculation process; the number of categories has now increased to 311. Additionally, more geographical zones have been included (previously these were simply UK / EU / Rest of World). **The tool is free to use by EAUC Members.**
**EAUC Annual Report 2020**
**Page 12**
**Goal 5: Stronger Community**
**EAUC represented the sector in 2020 at a range of meetings and events:**
**EAUC Annual Report 2020**
**Page 13**
## **Goal 6: Expanded Horizons**
## **SDG ACCORD UPDATE**
We launched the 2020 SDG Accord report ‘Progress towards the Global Goals in the University and College sector’ in December 2020, but the report summary was presented in July at the UN High-Level Political Forum.
The findings from the third SDG Accord annual progress report show awareness of the SDGs in universities and colleges across the world is steadily increasing. The number of institutions committing to the SDG Accord continues to rise and so too does the ambition to embed the SDGs within education institutions. Those that start to embed the SDGs do so at a very rapid pace, and the breadth and depth of initiatives institutions a few years into embedding the SDGs are undertaking the world over is truly inspiring.
## **UNIVERSITIES AND COLLGES JOIN THE RACE TO ZERO**
The Race to Zero for Universities and Colleges campaign in partnership with Second Nature and UN Environment and that EAUC is the secretariat for will help demonstrate both the higher and further education sector’s commitment to the net zero agenda as well as your institution’s leadership on a global level at COP26 in November 2021.
The objective is to build momentum around the shift to a decarbonized economy ahead of COP26, where governments must strengthen their contributions to the Paris Agreement. This will send governments a resounding signal that business, cities, regions, investors and universities and colleges are united in meeting the Paris goals and creating a more inclusive and resilient economy.
## **INTERNATIONAL GREEN GOWN AWARDS 2020**
**EAUC Annual Report 2020**
**Page 14**
## **Sustainability Report**
## **CARBON OFFSET**
Our overarching aim as an organisation is to minimise our carbon footprint as much as possible, however as it happens with any other organisation, we still have a carbon footprint. We are currently offsetting using the newly launched EAUC Carbon Coalition which follows the latest guidance and best practice on offsetting.
## **2020 RESULTS**
- Our carbon footprint has decreased by 68% and now sits at 5.073 tonnes for the 2020 period;
- The main decrease in our carbon footprint is due to Covid-19 and a major reduction in travel in 2020 due to restrictions;
- Staff have been working from home since March 2020 due to the pandemic. However to ensure we account for staff usage at home we have used last year’s data for Heating & Lighting. Staff’s electricity usage was calculated based on hours worked from home during 2020;
- Average carbon emissions per FTE staff member is 443kg CO2 which is 69% less than in 2019;
- We used last year’s data for waste and water usage. We recognise that water is still being used and waste is produced at our colleagues' homes.
For a full breakdown of results please visit our website.
**EAUC Annual Report 2020**
**Page 15**
## **Financial Review**
During the financial period of 1 January to 31 December 2020 we made an overall loss of £41,375 with an unrestricted loss of £7,929. We received £59,194 from the Covid Job Retention Scheme which meant our loss was lessened by this support. Only staff funded through unrestricted funds were affected by the scheme.
We have a total available fund of £143,703 to carry forward into 2021. The challenges of 2020 shows how important for us to have reserves to protect the charity from unforeseen circumstances.
We were pleased to confirm a further 3 year funding grant from the Scottish Funding Council starting in April 2020. This allows us to continue and further develop our support and leadership in Scotland.
## **Changes from 2019:**
- 28% decrease in unrestricted income
- 13% decrease in unrestricted expenditure
As a charity, all of our income and expenditure meet our charitable objectives:
- In 2020 we had 11.46 (2019: 11.09) full time equivalent (FTE) staff. Of the total, 3.85 FTE were funded through our externally funded projects and 7.61 (2019: 7.08) FTE funded through our unrestricted funds. Our unrestricted staff costs were 75% (2019: 56%) of our unrestricted expenditure, this increase is due to reduced expenditure on other activities such as conference.
- 57% of our total unrestricted income is from Educational Membership (2019: 39%). The reason for this increase is due to lower income generation from activities such as conference.
## **Future Plans - Looking to 2021**
2021 will be a further challenging year due to the pandemic. However, we are planning to hold a physical Networking Forum in September 2021 (subject to Government guidance). We are continuing to hold a virtual global conference in July 2021. We have adapted our Leadership Programmes and are running a virtual Leadership Academy with the Emerging Leaders Programme going virtual later in 2021. We hope to return to a physical Leadership Lab event in January 2022. Our Educational Membership remains strong with a 96% retention rate and we have already welcomed 7 new members in 2021. We are reliant upon our members to continue supporting our work and we remain dedicated in supporting our members in 2021 and beyond.
## Where our income comes from
**----- Start of picture text -----**
0%
12% 12% Conference
Restricted
11%
Membership
3% 23% Training
Product & Services
CJRS
Interest
39%
EAUC Annual Report 2020
**----- End of picture text -----**
**Thank you to our Members for continuing to support us – without you we would not exist.**
**Page 16**
## **Trustees’ Report**
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's constitution, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The Trustees present their report and the audited financial statements for the year ended 31 December 2020.
## **Directors and Trustees**
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
|||
|---|---|
|Mr C Long|(Resigned 24 June 2020)|
|Professor D J Dalton||
|Dr D J Duncan||
|Professor E Simmons||
|Mr I A Patton||
|Professor J Longhurst||
|Professor J Haddock-Fraser|(Resigned 24 June 2020)|
|Professor J French||
|M Brown|(Resigned 26 January 2021)|
|Dr P N Rands||
|P D Smith||
|Professor S Kemp||
|C Strong|(Appointed 21 September 2020)|
|K Morgan|(Appointed 24 June 2020)|
|L Frewin|(Appointed 24 June 2020)|
|J Wincott|(Appointed 26 January2021)|
|Secretary- Miss F L Goodwin||
## **OBJECTIVES AND ACTIVITIES**
## **The objectives of the charity are as follows:**
- to promote sustainable development for the benefit of the public by the preservation, conservation and protection of the environment and the prudent use of natural resources, particularly by and in relation to universities and colleges;
- to advance the education of the public and in particular those attending or working in universities and colleges, in all aspects of sustainable development, and the preservation, conservation and protection of the environment;
- to promote research into all aspects of sustainable development, and the preservation, conservation and protection of the environment particularly in relation to universities and colleges, provided that the useful results of such research are disseminated to the public.
## **The strategies employed to achieve the charity’s objectives are to:**
- provide training events and conferences;
- provide advice and support in integrating environmental and sustainability good practice through discussion networks and guidance materials;
- promote strategic partnerships within the sector;
- promote research and dissemination of good practice through projects.
**EAUC Annual Report 2020**
**Page 17**
## **Trustees’ Report**
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Significant activities**
The previous section outlines the significant activities for the year.
## **Public benefit**
A variety of our activities are open to all and these are highlighted in the report. Certain activities are only open to the benefit of our members but do benefit institutions and therefore the public at large.
## **ACHIEVEMENTS AND PERFORMANCE**
## **Charitable activities**
All of the activities undertaken by the charity are to meet the objectives of the charity.
## **Fundraising activities and Principal funding sources**
The income of the charity is principally made up from membership fees, event fees and sponsorship from our members and partners. Restricted income is from the Scottish Funding Council and the Higher Education Funding Council for England.
## **Reserves policy**
The trustees have forecast the level of free reserves (that is those reserves not tied up in fixed assets, restricted or designated funds) the charity will require to sustain operations. The trustees consider that the most appropriate level of free reserves would be in the region of £47,063 to cover 2 months operational costs. There are sufficient funds for this. The trustees have this under constant review and will take steps to monitor this, subject to changes in the Charity’s operations.
## **Investment policy**
Under the Memorandum and Articles of Association, the Charity has the power to invest in any way the trustees wish.
## **Risk factors**
The trustees have reviewed the major strategic, business and operational risk which the charity faces and confirm that systems have been established to enable regular reports to be produced, which are reviewed by the Audit Sub Committee and the Board on a quarterly basis, so that the necessary steps are taken to monitor/lessen these risks. Risks will be reviewed post-pandemic to assess impacts and any take any necessary action.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The Environmental Association for Universities and Colleges (EAUC) is a company limited by guarantee, governed by its Memorandum and Articles of Association dated 20th June 2018. The company was incorporated on 19th July 2004 and was registered as a charity on 4th October 2004 with the Charity Commission. On 6th April 2005 all assets and charitable activities of the unincorporated EAUC Association were transferred to the charity. The members of the company are those Universities, Colleges or learning and skills sector providers, referred to as educational members, subscribing to the EAUC and totalled 214 at 31 December 2020. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per full member of the charity.
**EAUC Annual Report 2020**
**Page 18**
## **Trustees’ Report**
## **Charity Constitution**
The charity’s constitution can be found at http://www.eauc.org.uk/eauc_governance.
## **Recruitment and appointment of new trustees**
The Educational Members will at each AGM appoint up to nine individuals to act as trustees. The Chief Executive Officer of the Company shall serve as an ex-officio Trustee for so long as he or she is so employed. Each trustee can hold office until the expiry of the fifth AGM after the AGM at which they were appointed.
The Board has the power at any time to appoint any person who is willing to act as trustee, either to fill a vacancy or as an addition to the existing Board, but the total number of trustees shall not exceed any maximum number fixed in accordance with the articles. Any trustee so appointed shall hold office only until the next AGM following appointment and then shall be considered for re-election.
Individuals are appointed as Branch Convenors, as required, with the consent of the Board and are Branch trustees of the Company while he or she continues to hold office as Branch Convenor. Branch trustees are members of the Board.
## **Organisational structure**
The Board of Trustees, which can have up to nine members and such number of Branch Trustees as required, administers the charity. The Board meets quarterly. The day to day organisation and running of the charity is undertaken by the Chief Executive Officer, Iain Patton, who was appointed by the trustees. Clear action planning, reporting and authorisation channels have been set.
## **Decision making**
The charity has a financial policy which is reviewed annually by the Board of Trustees. Goods and services within the Board-approved annual EAUC budget or specific project budgets can be purchased with approval of the relevant budget holder. If any line within the budget overspends by 10%, the Audit Sub-Committee should be notified and will investigate and report to the Board as necessary. For purchases under the value of £10,000 (Net) and outside the Board-approved annual budget or specific project budgets, approval should be sought from the CEO. For purchases between the value of £10,000 - £50,000 (Net) and outside the Board-approved annual budget or specific project budgets, approval should be sought from the Audit Sub Committee. For purchases over the value of £50,000 (Net) and outside the Board-approved annual budget or specific project budgets, approval should be sought from the Board.
## **Induction and training of new trustees**
Trustees for this period have been informally inducted. A formal induction and training pack has been developed and all Trustees have received this.
## **Key management remuneration**
The People and Performance Sub-Committee annually review the salary of the CEO and provide recommendations for the Board’s approval.
**EAUC Annual Report 2020**
**Page 19**
## **Trustees’ Report**
## **Statement of Trustees Responsibilities**
The trustees (who are also the directors of The Environmental Association for Universities and Colleges for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
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 Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping adequate 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.
## **Auditor**
On 7 September 2020, Group Audit Services Limited (trading as Baldwins Audit Services) changed its name to Azets Audit Services Limited. The name it practices under is Azets Audit Services and, accordingly, it has signed the Report of the Independent Auditors in its new name.
## **Disclosure of information to auditor**
Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.
The trustees’ report was approved by the Board of Trustees.
Approved by order of the board of trustees on 23 June 2021 and signed on its behalf by:
Mr J Longhurst Trustee Dated: 23rd June 2021
**EAUC Annual Report 2020**
**Page 20**
## **Independent Auditors’ Report**
## **Opinion**
We have audited the financial statements of Environmental Association for Universities & Colleges (the ‘charitable company’) for the year ended 31 December 2020 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, 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, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
- give a true and fair view of the state of the charitable company's affairs as at 31 December 2020 and of its incoming resources and application of resources, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; 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 Auditor's 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.
## **Conclusions relating to going concern**
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. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 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 course of the audit, or otherwise 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.
**EAUC Annual Report 2020**
**Page 21**
## **Independent Auditors’ Report**
## **Opinions on other matter prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of our audit:
- the information given in the trustees' report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the directors’ report included within the trustees' report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the 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 directors’ report included within the trustees' report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns 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
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.
## **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 purpose 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 concern, 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.
## **Auditor's 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 an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that and audit conducted in accordance with ISAs (UK) will always 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. A further description of our responsibilities is available on the Financial Reporting Council's website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
**EAUC Annual Report 2020**
**Page 22**
## **Independent Auditors’ Report**
## **Extent to which the audit was considered capable of detecting irregularities, including fraud**
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.
We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.
In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:
- Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud;
- Reviewing minutes of meetings of those charged with governance;
- Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on the financial statements or the operations of the entity through enquiry and inspection;
- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
- Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
## **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.
**Sarah Case (Senior Statutory Auditor)**
**for and on behalf of Azets Audit Services**
Chartered Accountants Statutory Auditor
1 July 2021
Pillar House 113-115 Bath Road Cheltenham, Gloucestershire, United Kingdom, GL53 7LS
**Page 23**
**EAUC Annual Report 2020**
## **Statement of Financial Activities**
|~~**aemen onanca acves o**~~
**year ended 31 December 2020**|~~**e**~~|~~**e**~~|**Unrestricted**
**funds 2020**|**Unrestricted**
**funds 2020**|**Unrestricted**
**funds 2020**|**Unrestricted**
**funds 2020**|**Restricted**
**funds 2020**|**2020 Total**|201|9 Total|
|---|---|---|---|---|---|---|---|---|---|---|
|**CURRENT FINANCIAL YEAR**|**Notes**||||**£**||**£**|**£**||**£**|
||||||||||||
|**INCOME FROM**
**Charitable activities:**|||||||||||
|•
Conference|**2**||||||-|59,718|126,790||
|||||59,718|||||||
|•
Projects|**2**|||-|||114,626|114,626|132,545||
|•
Membership|**2**|||196,539|||-|196,539|192,381||
|•
Training|**2**|||16,250|||-|16,250|41,103||
|•
Products and services|**2**|||53,365|||-|53,365|127,519||
|•
Other government grants|**2**|||-|||59,194|59,194|-||
|•
Investment income|**3**|||733|||-|733|886||
|**Total income**||||326,605|||173,820|500,425|621,224||
||||||||||||
|**EXPENDITURE ON**|||||||||||
|**Cost of charitable activities:**|||||||||||
|•
Conference|**4**|||83,246|||-|83,246|110,091||
|•
Projects|**4**|||32,949|||139,064|172,013|215,975||
|•
Membership|**4**|||204,284|||-|204,284|177,103||
|•
Training|**4**|||20,382|||-|20,382|26,439||
|•
Products and services|**4**|||61,875|||-|61,875|119,153||
|**Total charitable expenditure**||||402,736|||139,064|541,800|648,761||
|**Net (outgoing)/incoming**
**resources before transfers**||||(76,131)|||34,756|(41,375)|(27,537)||
|**Gross transfers between funds**||||68,202|||(68,202)|---|-||
|**Net expenditure for theyear/**||||(7,929)|||(33,446)|(41,375)|(27,537)||
|**Net movement in funds**|||||||||||
|**Fund balances at 1 January 2020**||||151,632|||33,446|185,078|212,615||
||||||||||||
|**Fund balances at 31 December**
**2020**||||143,703|||-|143,703|185,078||
||||||||||||
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
**EAUC Annual Report 2020**
**Page 24**
## **Statement of Financial Activities**
**Statement of financial activities for the yea** ~~**r ended 31 December 2019**~~
|
|||||||||
|---|---|---|---|---|---|---|---|---|
|~~**ended 31 December 2019**~~|||Unrestricted
funds 2019|||Restricted
funds 2019|2019 Total||
|**PRIOR FINANCIAL YEAR**|**Notes**||||||||
||||||**£**|**£**|£||
|**INCOME FROM**
**Charitable activities:**|||||||||
|•
Conference|**2**|||||14,835|126,790||
|||||111,955|||||
|•
Projects|**2**|||-||132,545|132,545||
|•
Membership|**2**|||192,381||-|192,381||
|•
Training|**2**|||36,648||4,455|41,103||
|•
Products and services|**2**|||111,944||15,575|127,519||
|•
Investment income|**3**|||886||-|886||
|**Total income**||||453,814||167,410|621,224||
||||||||||
|**EXPENDITURE ON**|||||||||
|**Charitable activities:**|||||||||
|•
Conference|**4**|||110,091||-|110,091||
|•
Projects|**4**|||28,565||187,410|215,975||
|•
Membership|**4**|||177,103||-|177,103||
|•
Training|**4**|||26,439||-|26,439||
|•
Products and services|**4**|||119,153||-|119,153||
|**Total charitable expenditure**||||461,351||187,410|648,761||
|**Net (outgoing)/incoming**
**resources before transfers**||||(7,537)||(20,000)|(27,537)||
||||||||||
|**Net expenditure for the year/**
**Net movement in funds**|||||||||
|||||(7,537)||(20,000)|(27,537)||
||||||||||
|**Fund balances at 1 January**
**2019**||||159,169||53,446|212,615||
||||||||||
|**Fund balances at 31 December**
**2019**||||151,632||33,446|185,078||
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
**EAUC Annual Report 2020**
**Page 25**
## **Balance Sheet**
## **BALANCE SHEET AS AT 31 DECEMBER 2020**
|**BALAN**|**BALAN**|**CE SHEET AS AT 31 DECEMBER 2020**|**CE SHEET AS AT 31 DECEMBER 2020**|**CE SHEET AS AT 31 DECEMBER 2020**|**CE SHEET AS AT 31 DECEMBER 2020**|
|---|---|---|---|---|---|
|||||**2020 Total**|2019 Total|
|||||||
||||**Notes**|**£**|£|
||**FIXED ASSETS**|||||
||Tangible assets||**9**|**-**|727|
||**Current assets**|||||
||Debtors||**10**|**44,614**|64,606|
||Cash at bank and in hand|||**438,395**|372,561|
|||||**483,009**|437,167|
||CREDITORS|||||
||Amounts falling due within one year||**11**|**(339,306)**|(252,816)|
|||||||
||**NET CURRENT ASSETS**|||**143,703**|184,351|
||**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**|||**143,703**|185,078|
|||||||
||**INCOME FUNDS**|||||
||**Restricted funds**||**15**|**-**|33,446|
||**Unrestricted funds**
**143,703**
151,632
**TOTAL FUNDS**
**143,703**
185,078|||||
The financial statements were approved by the Trustees on 23 June 2021
Dr. D J Duncan **Trustee**
**Company Registration No. 05183502**
**EAUC Annual Report 2020**
**Page 26**
## **Statement of Cash Flows**
|||||
|---|---|---|---|
|**CASH FLOW STATEMENT FOR**
**THE YEAR ENDED 31 DECEMBER 2020**||||
|||**2020**|2019|
||Notes|**£**|£|
|**Cash fows from operating**
**activities:**||||
|Cash generated from/(absorbed by) operations|**20**|**65,101**|(78,697)|
|**Investing activities**
Investment income received||**733**|886|
|||||
|**Net cash generated from investing activities**||**733**|886|
|**Net cash used in fnancing activities**||**-**|-|
|**Net increase/(decrease) in cash and cash equivalents**||**65,834**|(77,811)|
|**Cash and cash equivalents at the beginning of the year**||**372,561**|450,372|
|**Cash and cash equivalents at the end of the year**||**438,395**|372,561|
**EAUC Annual Report 2020**
**Page 27**
## **Notes to the Financial Statements**
## **1. ACCOUNTING POLICIES**
## **Charity information**
Environmental Association for Universities & Colleges is a charitable company limited by guarantee incorporated in England and Wales. The registered office is EAUC National Office, University of Gloucestershire, The Park, Cheltenham, Gloucestershire, GL50 2RH, United Kingdom.
The members of the charitable company are those universities, colleges or learning and skills sector providers, referred to as Educational Members, subscribing to the EAUC which totalled 191 at 31 December 2020. In the event of the charitable company being wound up, the liability in respect of the guarantee is limited to £1 per full member of the charitable company.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019). The charitable company is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Incoming resources**
Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Income from government and other grants is recognised when the charitable company has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably. Membership and other income received in advance is deferred until the criteria for income recognition are met.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charitable company; this is normally upon notification of the interest paid or payable by the bank.
**EAUC Annual Report 2020**
**Page 28**
## **Notes to the Financial Statements**
## **1. ACCOUNTING POLICIES - continued**
## **1.5 Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources (refer to support costs note).
Support costs are those functions that assist the work of the charitable company but do not directly undertake charitable activities. Support costs include office costs, finance, personnel, payroll and governance costs which support the charitable company’s projects, programmes and activities. These costs have been allocated between the categories of expenditure on charitable activities. The bases on which support costs have been allocated are set out in the notes to the financial statements.
## **1.6 Tangible fixed assets**
Tangible fixed assets costing £1,000 or more are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Cost is defined as purchase cost less any residual value. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Plant and equipment 100% on cost Fixtures and fittings 50% on cost Computer equipment 50% on cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.9 Financial instruments**
Financial instruments are recognised in the charitable company’s balance sheet when the charitable company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
**EAUC Annual Report 2020**
**Page 29**
## **Notes to the Financial Statements**
## **1. ACCOUNTING POLICIES - continued**
## **Basic financial assets**
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## **Basic financial liabilities**
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## **Derecognition of financial liabilities**
Financial liabilities are derecognised when the charitable company’s contractual obligations expire or are discharged or cancelled.
## **1.10 Taxation**
The charitable company is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
## **1.11 Employee benefits**
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.12 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **1.13 Leases**
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
**EAUC Annual Report 2020**
**Page 30**
## **Notes to the Financial Statements**
## **1.14 Provisions**
Provisions are recognised when the charitable company has a legal or constructive present obligation as a result of a past event, it is probable that the charitable company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in net income/(expenditure) in the period in which it arises.
## **2. CHARITABLE ACTIVITIES**
## **For the year ended 31 December 2020**
||**Conference**|**Conference**|**Projects**|**Projects**|**Membership**|**Training**|**Training**|**Products &**
**Services**|**Other**
**goverment**
**grants**|**Total**
**2020**|**Total**
**2019**|**Total**
**2019**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**£**||**£**||**£**|**£**||**£**|**£**|**£**|**£**||
|**Grants**
**received**
-|||114,626||-|-||-|59,194|173,820|132,545||
|**Other**
**income**
59,718|||-||196,539|16,250||53,365|-|325,872|487,793||
|59,718|||114,626||196,539|16,250||53,365|59,194|499,692|620,338||
|Acceerating
Action and
Leadership
(SFC)
**-**|||63,953||-|-||-|-|63,953|-||
|Catalysing
Transformative
Leadership for
Sustainability
Programme
(SFC)
CJRS Grant
**-**
**-**|||50,673
-||-
-|-
-||-
-|-
59,194|50,673
59,194|132,545
-||
||||||||||||||
|**-**||114,626||-||-|-||59,194|173,820||132,545|
**EAUC Annual Report 2020**
**Page 31**
## **Notes to the Financial Statements**
## **2. CHARITABLE ACTIVITIES - continued**
**For the year ended 31 December 2019**
||**Conference**|**Projects**|**Membership**|**Training**|**Products &**
**Services**|**Total**
**2019**|
|---|---|---|---|---|---|---|
||£|£|£|£|£|£|
|**Grants received**
-||132,545|-|-|-|132,545|
|**Other income**
126,790||-|192,381|41,103|127,519|487,793|
|126,790||132,545|192,381|41,103|127,519|620,338|
|**GRANTS**
**RECEIVED**|||||||
||||||||
|Catalysing
Transformative
Leadership for
Sustainability
Programme (SFC)|-|132,545|-|-|-|132,545|
||||||||
||-|132,545|-|-|-|132,545|
||**Conference**|**Projects**|**Membership**|**Training**|**Products &**
**Services**|**Total**
**2019**|
|---|---|---|---|---|---|---|
||£|£|£|£|£|£|
|**Grants received**
-||132,545|-|-|-|132,545|
|**Other income**
126,790||-|192,381|41,103|127,519|487,793|
|126,790||132,545|192,381|41,103|127,519|620,338|
|**GRANTS**
**RECEIVED**|||||||
||||||||
|Catalysing
Transformative
Leadership for
Sustainability
Programme (SFC)|-|132,545|-|-|-|132,545|
||||||||
||-|132,545|-|-|-|132,545|
## **3. INVESTMENT INCOME**
||**Unrestricted**
**funds**|
Unrestricted
funds|
|---|---|---|
||**2020**|2019|
||**£**|£|
|**Bank interest receivable**|**733**|886|
**EAUC Annual Report 2020**
**Page 32**
## **Notes to the Financial Statements**
## **4. CHARITABLE ACTIVITIES COSTS**
## **For the year ended 31 December 2020**
||**Conference**|**Projects**|**Membership**|**Training**|**Products**
**& services**|**Total**
**2020**|**Total**
**2019**|
|---|---|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|**Staf costs**
**-**||109,464|-|-|6,269|115,733|143,772|
|
**Other costs**
33,823||29,600|-|10,497|22,657|96,577|219,338|
|||||||||
|33,823||139,064|-|10,497|28,926|212,310|363,110|
|**Share of**
**support costs**
**(see note 5)**
49,423||32,949|204,284|9,885|32,949|329,490|285,651|
|83,246||172,013|204,284|20,382|61,875|541,800|648,761|
## **For the year ended 31 December 2019**
|**Conference**
**£**
**Staf costs**
**-**
**Other costs**
67,243
**TOTAL**
67,243
**Share of support**
**costs(see note 5)**
42,848
110,091|**Conference**|**Projects**|**Membership**|**Training**|**Products**
**& services**|**Total**
**2019**||
|---|---|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|**£**||
|||127,803|-|-|15,969|143,772||
|||59,607|-|17,869|74,619|219,338||
|||||||||
|||187,410|-|17,869|90,588|363,110||
|||28,565|177,103|8,570|28,565|285,651||
|||215,975|177,103|26,439|119,153|648,761||
**EAUC Annual Report 2020**
**Page 33**
## **Notes to the Financial Statements**
## **5. SUPPORT COSTS**
|**Activity**|**Support**
**costs**|**2020**|**2019**|**Basis of allocation**|
|---|---|---|---|---|
||**£**|**£**|**£**||
|Staf costs|286,511|286,511|224,624|Staf time|
|Depreciation
727||727|1,957||
|Travel & subsistence
2,841||2,841|11,515|Staf time and actual|
|Marketing & printing
1,456||1,456|2,324|Staf time and actual|
|Website & computer
1,973||1,973|2,648|Staf time and actual|
|Governance costs
23,280||23,280|23,529|Staf time and actual|
|Bank charges
1,121||1,121|1,803|Staf time|
|Sundry & ofce
expenses
11,581||11,581|17,251|Staf time|
|**329,490**||**329,490**|**285,651**||
|Analysed between
Charitable activities
329,490||329,490|285,651||
## **6. NET MOVEMENT IN FUNDS**
|**6. NET MOVEMENT IN FUNDS**|||
|---|---|---|
||2020|2019|
|£||£|
|Net movement in funds is stated after
charging/(crediting)|||
|Fees payable to the company's auditor for
the audit of the company's
fnancial statements
4,650||4,550|
|
Depreciation of owned tangible fxed assets
727||1,957|
|Operating lease charges
16,299||15,354|
||||
**EAUC Annual Report 2020**
**Page 34**
## **Notes to the Financial Statements**
## **7. TRUSTEES**
During the year a trustee, Mr I A Patton, received remuneration amounting to £62,123 (2019: £61,482). This was paid directly by the charity. This amount was payable for the staff role performed and not in respect of the services provided as a trustee. The trustee participated in the charity’s pension scheme and pension contributions amounted to £7,765 (2019: £7,685).
## **Trustees’ expenses**
A total of £Nil (2019: £422) was reimbursed for directly incurred travel expenses to trustees (2019: 2).
## **8. EMPLOYEES**
The average monthly number of employees during the year was as follows:
||2020|2019||**EMPLOYMENT COSTS**|2020|2019|
|---|---|---|---|---|---|---|
||||||£|£|
|**Permanent Staf**|10|9||**Wages and Salaries**|344,885|331,524|
|**Temporary Staf**|4|4||**Social Security Costs**|26,757|27,529|
||14|13||**Other Pension Costs**|42,794|40,713|
||||||414,436|399,766|
Total key management personnel compensation for the year including employer’s NICs was £77,255 (2019 - £76,469).
The number of employees whose annual remuneration was £60,000 or more were:
|2020|2019|
|---|---|
|Number|Number|
|£60,000 - £70,000
1|1|
**EAUC Annual Report 2020**
**Page 35**
## **Notes to the Financial Statements**
## **9. TANGIBLE FIXED ASSETS**
||**Plant and**
**Equipment**|**Fixture**
**Fi**|**s and**
**ttings**|**Computer**
**Equipment**||**Totals**||
|---|---|---|---|---|---|---|---|
||**£**||**£**|**£**||**£**||
|**COST**
**At 1st January 2020**|1,000||1,216|2,581||4,797||
|||||||||
|||||||||
|**At 31st December 2020**|1,000||1,216|2,581|4,797|||
|**DEPRECIATION AND**
**IMPAIRMENT**||||||||
|**At 1st January 2020**|1,000||1,216|1,854|4,070|||
|**Depreciation charged**
**in the year**|-||-|727|727|||
|**At 31st December 2020**|1,000||1,216|2,581|4,797|||
|**Carrying amount**
**At 31st December 2019**|**-**||**-**|**727**|**727**|||
|||||||||
|~~**10 DEBTORS**~~||||||||
## ~~**10. DEBTORS**~~
|~~**10. DEBTORS**~~|||
|---|---|---|
|AMOUNTS FALLING DUE
WITHIN ONE YEAR|2020|2019|
||£|£|
|Trade Debtors|22,496|40,496|
|Prepayments and accured income|22,118|24,110|
||**44,614**|64,606|
## **11. CREDITORS**
|**11. CREDITORS**|||
|---|---|---|
|AMOUNTS FALLING DUE
WITHIN ONE YEAR|2020|2019|
||£|£|
|Other taxation and social security|26,465|11,553|
|Trade creditors|7,021|3,901|
|Other creditors|-|6,877|
|Accruals and Deferred Income|305,820|230,485|
||**339,306**|252,816|
**EAUC Annual Report 2020**
**Page 36**
## **Notes to the Financial Statements**
## **12. DEFERRED INCOME**
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Deferred income is included in the fnancial statements|||as follows:||||£|||
|**Deferred income at 1 January 2020**
**Deferred during theyear**|||||||208,182
236,663|||
|**Amounts released from previous years**|||||||(208,182)|||
|**Deferred income at 31 December 2020**|||||||236,663|||
|||||||||||
||||**2020**|||||2019||
|||||||||||
|Deferred income is comprised of the following
items:|||£|||||£||
|||||||||||
|**UNRESTRICTED FUNDS**
Membershipreceived in advance|||**143,112**|||||131,659||
|||||||||||
|Products and services received in advance|||**27,745**|||||11,000||
|||||||||||
|Training income received in advance||||||**-**||14,850||
|||||||||||
|Conference income received in advance||||||**2,760**||-||
|||||||||||
|Deferred income at 31 December 2020||||||||||
|||||||||||
|||||||||||
|**RESTRICTED FUNDS**
Grant income for projects||||||**63,046**|||50,673|
|||||||**236,663**|||208,182|
The restricted funds deferred represent grant and other monies received in advance of specific projects, where conditions are applied and have been deferred in order to comply properly with the conditions of the grant.
## **13. RETIREMENT BENEFIT SCHEMES**
## **Defined contribution schemes**
The charitable company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. The charge to profit or loss in respect of defined contribution schemes was £42,794 (2019 - £40,713).
**EAUC Annual Report 2020**
**Page 37**
## **Notes to the Financial Statements**
## **14. UNRESTRICTED FUNDS**
~~These are unrestricted funds whic~~ h are material to the charitable company's activities made up as follows:
## **MOVEMENT IN FUNDS**
|||~~unrestrict~~|~~unrestrict~~|~~d unds wi~~|~~d unds wi~~|are materia to te caritabe companys activities made up as|are materia to te caritabe companys activities made up as|are materia to te caritabe companys activities made up as|are materia to te caritabe companys activities made up as|are materia to te caritabe companys activities made up as|are materia to te caritabe companys activities made up as|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||**ENT IN FUN**||**DS**||||||||
||Balance at
010119||Incoming
resources||Resources
expended||Balance at
01.01.20|Incoming
resources|Resources
expended|Transfers|Balance at
31.12.20|
||..|||||||||||
||£||£||£||£|£|£|£|£|
||159,169||453,814||(461,351)||151,632|326,605|(402,736)|68,202|143,703|
|159,169|||453,814||(461,351)||151,632|326,605|(402,736)|68,202|143,703|
## **15. RESTRICTED FUNDS**
The income funds of the charity include restricted funds comprising the following unexpended ~~balances of donations and gra~~ nts held on trust for specific purposes:
||||**FUNDS**|**FUNDS**|
ity include restricted funds comprisin
~~a~~nts held on trust for specifc purpos|
ity include restricted funds comprisin
~~a~~nts held on trust for specifc purpos|
ity include restricted funds comprisin
~~a~~nts held on trust for specifc purpos|
|---|---|---|---|---|---|---|---|
||||of the char
|||||
||||~~ons and gr~~|||||
|||**Bal**
**0**|**ance at**
**1.01.19**|**I**
**r**|**ncoming**
**esources**|**Resources**
**expended**|**Transfers**|
||||**£**||**£**|**£**||
||~~**Conference**~~
||~~**-**~~||14,835|-|(14,835)|
|||||||||
||**Projects**
||53,446||132,545|(187,410)|34,865|
||~~**Trainin**~~
||~~**-**~~|||-|(4,455)|
||~~**g**~~
|||||||
||**Products and**
**services**
**-**|||15,575||-|(15,575)|
||**TOTAL**
53,446|||167,410||(187,410)|-|
|||||||||
|||**Balance at**
**01.01.20**||**Incoming**
**resources**||
**Resources**
**expended**|**Transfers**|
|||**£**||**£**||**£**|**£**|
||**Conference**|-||-||-|-|
||**Projects**|33,446||114,626||(139,064)|(9,008)|
||**Training**|-||-||-|-|
||**Products and**
**services**|-||-||-|-|
||**Other**
**government**
**grants**|-||59,194||-|(59,194)|
||**TOTAL**|33,446||173,820||(139,064)|(68,202)|
**EAUC Annual Report 2020**
**Page 38**
## **Notes to the Financial Statements**
## **RESTRICTED FUNDS**
## **Purpose of Restricted Funds**
## **Projects**
This represents externally funded projects, Catalysing Transformative Leadership for Sustainability Programme, in furtherance of our charitable objective to promote and advance the education of the public and in particular those attending or working in Universities and Colleges, in all aspects of sustainable development, and the preservation, conservation and protection of the environment. This also includes funding from the AAL programme, which aims are accelerating actions and leadership in Scotland's colleges and universities to respond to the climate emergency. Furthermore, this also represents funds generated in addition to grant funding which are restricted in their use to project expenditure.
The following funds represent income generated from specific activities which are linked to the externally funded projects. As such the use of this income is restricted to these projects.
## **Conference**
This represents the Annual Conference in Scotland, as part of the SFC project, to advance the education of the public and in particular those attending or working in Universities and Colleges, in all aspects of sustainable development, and the preservation, conservation and protection of the environment.
## **Training**
This represents EAUC training events in Scotland, as part of the SFC project, to advance the education of the public and in particular those attending or working in Universities and Colleges, in all aspects of sustainable development, and the preservation, conservation and protection of the environment.
## **Products and Services**
This represents services provided under the SFC project to advance the education of the public and in particular those attending or working in Universities and Colleges, in all aspects of sustainable development, and the preservation, conservation and protection of the environment.
## **Other goverment grants**
This represents claims made under the Coronavirus Job Retention Scheme (CJRS)
## **Transfers between funds**
Transfers represent use of CJRS claim income and recoverable statutory maternity pay to offset employment costs recognised in unrestricted funds.
**EAUC Annual Report 2020**
**Page 39**
## **Notes to the Financial Statements**
## **16. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
||**Unrestricted Funds**|**Unrestricted Funds**|**Restricted Funds**|**Restricted Funds**|**Total**
**Funds**|**Total**
**Funds**|
|---|---|---|---|---|---|---|
|**Fund balances at 31**
**December 2020 are**
**represented by :**|**2020**|2019|**2020**|2019|**2020**|2019|
||**£**|£|**£**|£|**£**|£|
|**Tangible**
**assets**|**-**|727|**-**|-|**-**|727|
|**Current assets/**
**(liabilities)**|**143,703**|150,905|**-**|33,446|**143,703**|184,351|
||**143,703**|151,632|**-**|**33,446**|**143,703**|**185,078**|
## **17. OPERATING LEASE COMMITMENTS**
At the reporting end date the charitable company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
||**2020**
**£**|2019
£||||
|---|---|---|---|---|---|
|||||||
|**Within one year**|**11,097**|6,476||||
|**Between two and fve years**|**10,700**|-||||
||**21,797**|6,476||||
## **18. FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENT LIABILITIES**
There were no other financial commitments, guarantees or contingent liabilities at the balance sheet date (2019 - £Nil)
## **19. RELATED PARTY TRANSACTIONS**
There were no disclosable related party transactions during the year other than Trustee’s remuneration and expenses (refer to note 7) (2019 - none).
**EAUC Annual Report 2020**
**Page 40**
## **Notes to the Financial Statements**
## **20. CASH GENERATED FROM OPERATIONS**
|||||**2020**||2019|2019|
|---|---|---|---|---|---|---|---|
|||||**£**||£||
|||||||||
||Defcit for the year||**(41,375)**|||(27,537)||
||Adjustments for:
Investment income recognised in statement of fnancial|||**(733)**||(886)||
||activities|||||||
||Depreciation and impairment of tangible fxed assets|||**727**||1,957||
||Movement in working capital:|||||||
||Decrease in debtors|||**19,992**||1,118||
||Increase/(decrease) in creditors|||**86,490**||(53,349)||
|||||||||
||**Cash generated from/(absorbed by) operations**|||**65,101**||(78,697)||
|||||||||
|||||||||
||**NALYSIS OF CHANGES IN NET FUNDS**|||||||
|||||||||
## **21. ANALYSIS OF CHANGES IN NET FUNDS**
||||||||
|---|---|---|---|---|---|---|
||At|1|January 2020|Cash fows|At 31 December 2020||
||||£|£||£|
|Cash at bank and in hand|||372,561|65,834||438,395|
||||372,561|65,834||438,395|
||||||||
||||||||
**Page 41**
**EAUC Annual Report 2020**
## **Your sustainability promise**
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