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← The Environmental Association For Universities And Colleges

2023-12-31-accounts

Annual Report

2023

EAUC

The Environmental Association for Universities and Colleges Registered Company Number 05183502 Registered Charity Number 1106172

EAUC ANNUAL REPORT 2023

Contents

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Message from our Chief Executive and Co-Chairs 3
Our Strategy 4
Our Members and Partners 6
Overview of Key Projects
Strategic Alignment
Advocacy
Research and Knowledge Exchange 7
Maximised Resources
Stronger Community
Expanded Horizons
Scotland Focus 14
Carbon Report 17
Financial Review 19
Trustees’ Report 20
Independent Auditor’s Report 28
Statement of Financial Activities 32
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EAUC ANNUAL REPORT 2023

Message from our CEO and Co-Chairs

2023 marked considerable change for EAUC. We saw the departure of some longstanding members of staff and board members, welcomed our new CEO, have grown our overall headcount, and can look back and celebrate some significant achievements, which are highlighted in this annual report. Despite our modest size, we continue to deliver an impressive breadth and volume of work, oft cited as ‘punching above our weight’.

This year, we have focused on extensive listening, deep reflection, and collaborative enquiry about who we are, what we do, and the impact we create. This work has shaped our new strategy set to launch in 2024. Change is afoot, and we are poised to navigate it with confidence and clarity.

Throughout the year, we celebrated the milestones that have become staples in our calendar. The Green Gown Awards, both in the UK and internationally, once again highlighted some of the most innovative and impactful people and initiatives across our sector.

Our annual conference in Bath brought together a diverse group of stakeholders, fostering dialogue and collaboration to drive climate and broader sustainability solutions.

In addition to these established events, we have initiated several new projects and forged closer relationships with policymakers and funders. Our work with the Department for Education, the Scottish Funding Council, and other key partners has been instrumental in affecting change both on the ground and within the systems and frameworks that shape our sector.

We recognise the significant challenges faced across the post-16 education sector. We know that political change is likely in the coming year. EAUC’s biggest asset is our network. We’re a convenor. We know we’re not going to solve the sustainability challenges we face alone but we absolutely have it within our power to navigate the ever-changing landscape in which we work with a deep-rooted commitment to our vision: a post-16 education system that places sustainability at its heart.

Thank you for being a part of this vital work and for joining us in the next chapter of our journey.

Charlotte Bonner Laurence Frewin Professor Zoe Robinson CEO Co-Chair Co-Chair

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EAUC ANNUAL REPORT 2023

Our Strategy

EAUC 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 is 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 into the heart of their post-16 education institutions.

Our Vision

Our vision is a university, college and learning and skills sector where the principles and values of environmental, economic and social sustainability are embedded.

Our Mission

We will lead, inspire and equip members and stakeholders with a shared vision, knowledge and the tools they need to embed sustainability within curriculum and operations.

Our goals

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EAUC ANNUAL REPORT 2023

In 2023, we’ve also invested time in extensive listening, deep reflection, and collaborative enquiry with our staff, board, fellows, members and partners to inform a new strategy which we plan to launch in mid-2024.

Equality, Diversity and Inclusion

The EAUC is taking proactive steps to improve Equality, Diversity and Inclusion (EDI) internally, across our Board and Staff, as well as externally, across HE and FE and in the sustainability sector. The actions the EAUC takes seek to enhance fairness, opportunity and representation that, overall, should inspire, celebrate and advance the critical role of EDI across the sustainability field.

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Image credit: Lancaster University
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EAUC ANNUAL REPORT 2023

Our Members and

Partners

We are proud to convene and support organisations committed to advancing sustainability in and through education, with the majority of our members falling into the educational membership category. Despite a challenging financial landscape for the sector, we were delighted to maintain a 93% educational member renewal rate and welcome 26 new educational institutions to our membership.

We continue to partner with a large number of other sector bodies, networks and both not-for-profit and values led private sector organisations to support our members, create new solutions and to work collaboratively on shared goals. In 2023 we worked with 9 company members and nearly 200 different strategic partners.

Across our members, 9,482 people are accessing and benefitting from their EAUC memberships.

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9 9,482
company members 277
individuals in our
educational members
network
199
strategic partners
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EAUC ANNUAL REPORT 2023

OVERVIEW OF KEY PROJECTS

Goal 1

Strategic Alignment

University and College Land for Carbon

We embed sustainability within institutions to enhance employability, research, quality teaching, student experience, internationalism, efficiency, social responsibility, retention and growth.

Over the past year, we have developed and published a new suite of resources in collaboration with MyCarbon to support universities and colleges to create woodlands on their estates, sequester carbon, gain carbon credits and help them reach net-zero.

The resources provide tailored support at each stage in the project lifecycle, including project initiation; environmental site assessment; financial modelling; stakeholder engagement and governance structure. The project was funded by the Environment Agency’s Natural Environment Investment Ready Fund (NEIRF).

Governance toolkit: a whole college approach to climate action

In partnership with the Education and Training Foundation and the Association of Colleges, we published a toolkit to support college governors to position climate change as a strategic organisational issue, equipping them with skills and knowledge to influence their management boards to take timely, positive and decisive action to drive a sustainability strategy. We also delivered a webinar to introduce the toolkit along with a case study from Solihull College.

Association of Colleges partnership

We are delighted to have a partnership with the Association of Colleges (AoC) to provide greater support to many of our FE members. We provide monthly briefings providing the latest news and best practice, provide support to AoC colleagues such as policy and regional directors as well as supporting the sustainability special interest group.

Climate Ambassadors

We were proud to work with the University of Reading, STEM Learning, and numerous other partners to secure funding from the Department for Education to support the expansion of the Climate Ambassadors scheme, supporting education settings from early years through to colleges develop and deliver climate action plans. The project will launch with gusto in 2024.

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EAUC ANNUAL REPORT 2023

OVERVIEW OF KEY PROJECTS

Goal 2

Advocacy

We harness our longevity and reputation alongside that of our membership base to provide EAUC members with a credible and knowledgeable voice.

Policy and advocacy

Consultations

We continued to support, educate and inform institutional and society leaders about the value of sustainability in the education sector. Key pieces of advocacy and policy work in 2023 included:

We responded to the following consultations:

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Celebrating the role of the Green Gown
Awards in sharing effective practice
across the sector at the All Party
Parliamentary Universities Group
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EAUC ANNUAL REPORT 2023

OVERVIEW OF KEY PROJECTS

Goal 3

Research and Knowledge Exchange

We facilitate the wealth of experience and knowledge for our members to ensure ongoing creation and dissemination of knowledge of sustainability.

EAUC Annual Conference

In 2023, we were delighted to be back in our summer conference slot again, this time at the University of Bath, where we brought members together under the the theme of “Conversations on Climate Solutions.”

We welcomed over 250 delegates from over 80 institutions, as well as sponsors and exhibitors. 94% of delegates said the event experience was either “Excellent” or “Good”, and we had positive feedback on all sessions.

With the aim of facilitating more deeper peer-to-peer learning, we introduced longer “Conversation Sessions” where delegates had more time to discuss topics and interact with each other. These sessions were extremely well received and will become a standard feature at future conferences.

We are looking forward to seeing everyone again alongside lots of new faces at the University of Winchester for our 2024 annual conference.

“I found [the conversation sessions] far more valuable than the usual conference structure of a long talk with Q&A session ... it really encouraged good networking and I found I got a lot more out of these sessions.”

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EAUC ANNUAL REPORT 2023

OVERVIEW OF KEY PROJECTS

Carbon Literacy training

Our Carbon Literacy training (CLT) continues to go from strength to strength. All 10 training courses in 2023 were fully booked, with three bespoke training sessions delivered during the year. Overall, we trained over 200 learners from over 45 institutions in 2023.

In 2024, we intend to expand our Carbon Literacy training offer with dedicated courses for managers and leaders in our network.

We are also proud that we maintained our Platinum Carbon Literate Organisation status.

Green Gown Awards

We continued to recognise, showcase and inspire a wide range of exceptional sustainability initiatives in institutions around the world through the Green Gown Awards.

For the UK & Ireland Awards, we recognised excellence by granting 20 winners and 17 high commended awards. We were grateful to have continued support from UK Research and Innovation (UKRI) to deliver these awards.

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Image credit: Universidad del Norte
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For the International Awards, we granted 12 winners and 14 highly commended awardees. Applications were received from 25 countries. We were grateful to have the continued support of Allianz Global Investors.

Throughout 2023, we also supported learning and further adoption of sustainable practices by sharing case studies and top three learnings from finalists’ projects with the wider EAUC network.

Case study

Universidad del Norte in Columbia won the 2023 International Green Gown Award for the Nature Positive category for restoring the university’s forest land through field trips and species monitoring. The judges were impressed by the way the university had recognised and used the land to conserve and educate learners.

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EAUC ANNUAL REPORT 2023

OVERVIEW OF KEY PROJECTS

Goal 4

Maximised Resources

We have a strong, transparent business model with diverse income streams, maximised membership potential and strong brand recognition.

Consultancy

The Carbon Coalition

We are proud to have launched a new sustainability consulting service for the higher and further education sector through our partnership with SUMS Consulting. Sixteen sustainability knowledge experts from across our membership are providing sectorspecific expertise and knowledge. The consultancy offer has started with a focus on net zero and climate which in 2024 we will expand to include curriculum and education for sustainable development.

" It was great working with the SUMS and EAUC team. They really understood our challenge and what we were aiming to achieve. Their approach was very thorough from the outset and gave us confidence that they were focused on what we needed.”

Daisy Malt, Sustainability Manager, University of Essex

We launched the Carbon Coalition, an offsetting intitiative for the education sector in 2022. In 2023 we worked in partnership with London Universities Purchasing Consortia (LUPC) and The Energy Consortia (TEC) to create a national framework for the Carbon Coalition. This ensures that

institutions can have confidence when purchasing through the Carbon Coalition that it meets all procurement regulations.

In 2024, we will be launching a new portfolio of projects that are aligned to our new scoring criteria which is set by our Advisory Board.

We have also launched a new Community of Practice which provides members a place to discuss and share experiences on offsetting, insetting and carbon taxes.

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EAUC ANNUAL REPORT 2023

OVERVIEW OF KEY PROJECTS

Sustainability Leadership Scorecard

The Sustainability Leadership Scorecard (SLS) is a whole institution self-assessment tool, delivered in partnership by EAUC and AUDE (The Association of University Directors of Estates). Our 2023 SLS annual report, launched in the fifth year of the scorecard, highlighted a growth in users to 74 institutions who now actively use the platform. 93% of these active users are within Higher Education.

The tool covers four key thematic areas critical to a whole institution approach: leadership and governance; estates and operations; partnership and engagement; learning, teaching and research. The greatest proportion of users have reported on the leadership framework and the least on the research framework, indicating that there is more we can do to encourage participation in this area.

We will continue to encourage more of our FE members to use the SLS and illustrate how the tool can help with gap analysis of their activities.

Cost of Net Zero Calculator and Report

In 2023, we launched the Cost of Net Zero calculator tool and report, in partnership with AUDE and BUFDG (the British Universities Finance Directors Group).

The new tool give institutions a standardised means of calculating the cost of reducing and negating their carbon emissions, with the aim of helping institutions to unlock funding and enable better long-term sustainability planning.

Analysis in the accompanying report estimates that the overall cost of achieving net zero for the entire sector is £43.8bn. This is made up of £37.1bn for Higher Education and £6.7bn for Further Education. The report built upon and used the methodology from the ‘Accelerating towards net zero’ report published in early 2023.

The report has been widely picked up across the sector, being referenced in numerous policy spaces and public discussions about the financial and environmental sustainability of our sector.

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EAUC ANNUAL REPORT 2023

OVERVIEW OF KEY PROJECTS

Goal 5

Stronger Community

We encourage and enable members to work together and take the lead on projects to create greater synergy and success through collaboration.

Member networks

Throughout 2023, we remained committed to providing members with a range of opportunities to exchange ideas, skills and experiences online and in person. In addition to our annual conference, we convened 52 regional, branch and Community of Practice meetings. We also facilitated three roundtables for our key contacts and Fellows.

Popular topics for the meetings included net zero, decarbonisation, reporting travel surveys, EV infrastructure, active travel and student engagement.

In response to member feedback, we also set up a new Sustainable Events Community of Practice.

We also continued to attend and contribute knowledge to forums in the wider sustainability and education sectors. These included:

Sustain FE

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52
meetings facilitated
860
attendees
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“Really interesting to hear about similar challenges at other institutions and great to get perspectives form others about how to approach our own challenges. Thank you, I learned a lot”.

.

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EAUC ANNUAL REPORT 2023

OVERVIEW OF KEY PROJECTS

Goal 6

Expanded Horizons

We contribute to the wider sustainability agenda through local, national and international awards and alliances.

SDG Accord

We presented our annual SDG Accord report to the United Nations High-Level Political Forum on Sustainable Development in July 2023. This was part of the Higher Education Sustainability Initiative (HESI) day.

With 145 institutional signatories contributing, the annual report provides an in-depth review of the international university and college sector's progress on embedding the Sustainable Development Goals (SDGs).

As of December 2023, the SDG Accord has been signed by:

Race to Zero

We continued to welcome new signatories to the Race to Zero for Universities and Colleges, as a partner to the UNFCCC's Race to Zero campaign for driving progress in meeting net zero ambitions. This shows the impact that the education sector has on a global scale in meeting net zero targets as soon as possible.

As of December 2023,

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EAUC ANNUAL REPORT 2023

SCOTLAND FOCUS

Scotland Focus

Delivered by our team in Scotland and funded by the Scottish Funding Council (SFC), this programme supports Scottish further and higher education institutions to develop a skilled and informed, holistic approach to sustainability within governance, operations, learning and teaching, and engagement activities.

Key outputs and outcomes

Leadership at all levels

Partnerships and Collaborations

Skills, Knowledge and Data

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EAUC ANNUAL REPORT 2023

SCOTLAND FOCUS

Teaching, Research and Engagement

Supporting Wider Stakeholders

Resource spotlight

Aimed at people who are in, thinking about entering, or finishing tertiary education, this guide helps learners to better understand how to find a job that contributes to a greener future.

Feedback suggests the guide successfully busts myths, showing green jobs are about more than “windfarms and wellies”. It has been accessed over 8,000 times on our webpages since published in November 2023.

Created in collaboration with the Adaptation Scotland programme, the Climate Risk Register Guide and Tool assists institutions that are at the beginning and intermediate stages of their adaptation journey to take the next right step.

Relevant to institutions across the UK and Ireland, it brings in: Best practice examples from universities and colleges preparing their institutions for present and future climate scenarios A bespoke Climate Risk Register tool and Borders College case study of the tool in practice that you can complete and modify for your own institution’s needs.

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EAUC ANNUAL REPORT 2023

SUSTAINABILITY REPORT

Carbon report

In line with our vision, mission and workaims, we aim to minimise our carbon footprint as much as possible.

2023 results

Our carbon footprint has increased by 63% and is 143 tonnes of CO for the 20232 period. The increase is mostly due to methodology changes: we’ve increased the number of months where we estimate staff are heating their homes to six. We have also increased some of our activities, particularly communication and UK based travel as well as growing our staff team.

As a home-based organisation, we use Sustainable Scotland Network Reporting Guidance to calculate our staff’s electricity and heating usage based on hours worked from home. We also included water usage applying 2023 Defra conversion factors. We recognise that water is still being used at people’s homes.

We work to minimise our carbon footprint as much as possible, and will continue to do so. As with all organisations, we still have a residual carbon footprint which we offset, using the Carbon Coalition. This year we offset our full footprint, 143 tonnes of CO .2

Our scopes

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EAUC ANNUAL REPORT 2023

SUSTAINABILITY REPORT

Figure 1: 2022 vs 2023 overall emissions

Staff
(FTE)		 Total
carbon
emissions
(kgCO2)		 Carbon
emissions
per FTE
(kgCO2/FTE)		 Income per
annum £		 Carbon
emissions per
unit of income
(kgCO2/£)
2023 12.03 143,373 11,913 925,469 0.15
2022 11.18 88,010 7,869 837,426 0.11
%
increase/
decrease		 8% 63% 51% 11% 47%

Figure 2: Breakdown of our carbon

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Breakdown of our carbon KgCO2 %
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Breakdown of our carbon KgCO2 %
Scope 2 Total 38,847 27%
Scope 3 Total 104,526 73%
Travel 2,409 2%
Supply chain 102,100 98%
Water 17 0.02%
Total 143,373 100%

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EAUC ANNUAL REPORT 2023

FINANCIAL REVIEW

Financial Review

During the financial period of 1 January to 31 December 2023 we made an overall surplus of £101,610 (2022: £210,083) with an unrestricted surplus of £94,326 (2022: £176,708). With 2022 being an exceptional year as we made significant savings on staffing due to a period of having an interim CEO. In February 2023, our new CEO, Charlotte Bonner, joined us.

We increased our unrestricted income by 31% compared to 2022. This was due to a combination of our conference income returning to pre-pandemic levels, an increase in membership as well as increasing income generation from our products and services.

We have a total of £387,326 of unrestricted funds to carry forward. This will enable us to make investments where required to implement our new strategy in 2024.

We were pleased to confirm a further 1 year funding grant from the Scottish Funding Council, allowing us to continue and further develop our support and leadership in Scotland. We also received our second year of funding from the Environment Agency (NEIRF) for the University and College Land for Carbon Project which completed in March 2024. Restricted funds made up 32% of our overall income.

Our unrestricted expenditure also increased with much of this correlating to the income increases, such as conference and product and service expenditure.

Future plans for 2024

Alongside the publication of our new strategy, in 2024 we’ll be using a proportion of our reserves to invest in our people, practices and partnerships, to ensure we continue to achieve the goals we set. This will include rationalising and modernising our digital estate, investing in our approach to project management as well as marketing and communication, expanding our team and investing in staff learning and development. We’ll also be celebrating our 20th anniversary.

Our healthy reserves also mean we can invest to ensure we have the right skills and insights to deliver our new strategy. Our educational membership remains strong with a 93% retention rate and we have already welcomed 14 new members in 2024, predominantly from the further education sector. We will continue to develop and support our members.

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

Trustees’ Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. 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 objectives of the charity are as follows:

Significant activities

The previous section outlines the significant activities undertaken during the year.

Public benefit

Ensuring our work delivers our aims

We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us to ensure that our aims, objectives and activities remain focused on our stated purposes.

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

Trustees’ Report

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

The focus of our work

The focus of the charity continues to be the promotion, education and research of all aspects of sustainable development in order to preserve, conserve and protect the environment.

Achievement and performance

How our activities deliver public benefit

In setting our objectives and planning our activities the trustees have given careful consideration to the Charity Commission's general guidance on public benefit, including the guidance on public benefit and fee charging.

All of our charitable activities focus on our ability to promote, educate and research all aspects of sustainable development in order to preserve, conserve and protect the environment.

Key achievements and successes during the period

During the year ended 31 December 2023 all of the activities undertaken by the charity continued to meet the charity's objectives.

Financial review

Financial position

During the year ended 31 December 2023 the charity made an overall surplus of £101,610 (2022: overall surplus of £210,083) with an unrestricted surplus of £94,326 (2022: unrestricted surplus of £176,708).

Principal funding sources

The income of the charity principally consists of membership fees, event fees and sponsorship from our members and partners. Restricted income is from the Scottish Funding Council.

Investment policy and objectives

As per the terms of the charity's Articles of Association the charity has the power to invest in any way the trustees wish.

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

Trustees’ Report

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 £51,569 to cover 2 months operational costs (2022: £45,215). 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.

Principal risks and uncertainties

The Board of Trustees has responsibility for ensuring that there are effective risk management and systems of internal control in place to manage the charity's major risks and to support the achievement of our strategic objectives. The principal risks to the charity and how these are managed are set out below.

Risk - financial performance and sustainability

Risk concerning financial performance and sustainability includes any significant reduction in fundraising due to economic conditions. This risks undermining our ability to meet the needs of our users and to meet our strategic aims. Risk concerning financial performance and sustainability is managed by the holding of reserves and a regular review of charity reserves. Senior management and the Board of Trustees also regularly review and scrutinise the charity's short and medium-term financial position.

Risk - information security

Risk concerning information security includes serious data protection or security failure which may result in legal and contractual issues, reputational damage and potential fines and loss of income. Risk concerning information security is managed by having a structure in place for Data Protection Act (DPA) monitoring and compliance and by the routine testing of IT systems to identify any security weaknesses.

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 20 June 2018. The company was incorporated on 19 July 2004 and was registered as a charity on 4 October 2018 with the Charity Commission. On 6 April 2006 all assets and charitable activities of the unincorporated EAUC Association were transferred to the charity.

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

Trustees’ Report

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 277 at 31 December 2023 (2022: 261). 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. A copy of the charity's Articles of Association 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 charity shall serve as an ex-officio trustee for so long as they are employed. Each trustee can hold office until the expiry of the fifth AGM after the AGM at which they were appointed. The Board of Trustees has the power at any time to appoint any person who is willing to act as a 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 charity while they continue 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, Ms C L Bonner, 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 Chief Executive Officer. For purchases between the value of £10,000 to £50,000 (net) and outside the Boardapproved 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.

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

Trustees’ Report

Induction and training of new trustees

Trustees for this period have been formally inducted. A formal induction and training pack has been developed and all trustees have received this.

Key management remuneration

The charity's People and Performance sub-committee annually reviews the salary of the Chief Executive Officer and provide recommendations for the Board's approval.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

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 charity's Audit sub-committee and the Board of Trustees on a quarterly basis so that the necessary steps are taken to monitor/lessen these risks. Risks were reviewed post-pandemic to assess impacts and take any necessary action.

Fundraising

Only a small proportion of the charity’s income comes from voluntary donations from our supporters.

The charity's Board of Trustees is deeply committed to building relationships and trust with our supporters and is committed to the strengthening of oversight and assurance concerning our fundraising programmes and in ensuring compliance and best practice in these areas.

We continue to be committed to addressing any expression of dissatisfaction on the part of our supporters and to examining ways to improve the levels of our service to them.

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

Trustees’ Report

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number 05183502 (England and Wales) Registered Charity number 1106172

Registered office

19 Highfield Road Edgbaston Birmingham West Midlands B15 3BH

Trustees

J Longhurst (resigned 22.6.23) D J Duncan (resigned 22.6.23) C L Bonner (appointed 20.2.23) C Calder (resigned 28.3.24) L A Ellis

H J French (resigned 22.6.23) L E Frewin N F Glasser (appointed 4.1.23) L Johnson (resigned 20.1.23) S Lynch (appointed 6.3.23) Z P Robinson

E A Simmons

A Berhamovic (appointed 22.6.23) J E Boyer (appointed 22.6.23) W J Currie (appointed 28.3.24) L J Rake (resigned 11.5.23)

Company Secretary

F L Goodwin

Senior Statutory Auditor

James Cruse ACA, FCCA

Auditors

J W Hinks LLP Chartered Accountants and Statutory Auditors 19 Highfield Road Edgbaston Birmingham, B15 3BH

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

Trustees’ Report

Banker

The Co-operative Bank PO Box 250 Delf House Southway Wigan, WN8 6WT

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 Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year 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 period. In preparing those financial statements, the trustees are required to:

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:

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

Trustees’ Report

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.

AUDITORS

The auditors, J W Hinks LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 16 July 2024 and signed on the board's behalf by:

Laurence Frewin, Trustee

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EAUC ANNUAL REPORT 2023

AUDITORS’ REPORT

Independent Auditors’ Report

Opinion

We have audited the financial statements of The Environmental Association for Universities and Colleges (the 'charitable company') for the year ended 31 December 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and 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 (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:

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.

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.

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EAUC ANNUAL REPORT 2023

Independent Auditors’ Report

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

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.

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 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

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 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:

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EAUC ANNUAL REPORT 2023

Independent Auditors’ 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 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 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.

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 assurance, but is not a guarantee that an 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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EAUC ANNUAL REPORT 2023

Independent Auditors’ Report

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at

www.frc.org.uk/auditorsresponsibilities. 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.

James Cruse ACA, FCCA (Senior Statutory Auditor) for and on behalf of J W Hinks LLP Chartered Accountants and Statutory Auditors 19 Highfield Road Edgbaston Birmingham B15 3BH

16 July 2024

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

Statement of Financial Activities

Unrestricted
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Conference
Projects
Membership
Training
Products and services
Other government grants
Investment income
Total
EXPENDITURE ON
Charitable activities
Conference
Projects
Membership
Training
Products and services
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
4
6
Notes
3
5
149,192
33,975
210,614
26,432
114,898
535,111
94,326
293,000
387,326
£
1,114
147,659
-
278,605
20,130
178,651
-
3,278
629,437
-
288,746
-
-
-
288,746
7,284
43,343
50,627
Restricted
funds
£
-
11,770
277,892
-
1,280
5,088
-
-
296,030		 Unrestricted
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Conference
Projects
Membership
Training
Products and services
Other government grants
Investment income
Total
EXPENDITURE ON
Charitable activities
Conference
Projects
Membership
Training
Products and services
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
4
6
Notes
3
5
149,192
33,975
210,614
26,432
114,898
535,111
94,326
293,000
387,326
£
1,114
147,659
-
278,605
20,130
178,651
-
3,278
629,437
-
288,746
-
-
-
288,746
7,284
43,343
50,627
Restricted
funds
£
-
11,770
277,892
-
1,280
5,088
-
-
296,030		 Unrestricted
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Conference
Projects
Membership
Training
Products and services
Other government grants
Investment income
Total
EXPENDITURE ON
Charitable activities
Conference
Projects
Membership
Training
Products and services
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
4
6
Notes
3
5
149,192
33,975
210,614
26,432
114,898
535,111
94,326
293,000
387,326
£
1,114
147,659
-
278,605
20,130
178,651
-
3,278
629,437
-
288,746
-
-
-
288,746
7,284
43,343
50,627
Restricted
funds
£
-
11,770
277,892
-
1,280
5,088
-
-
296,030		 2023 2022

Total
fd
Total
fd
149,192
33,975
210,614
26,432
114,898
535,111
94,326
293,000
387,326
£
1,114
147,659
-
278,605
20,130
178,651
-
3,278
629,437		 -
288,746
-
-
-
288,746
7,284
43,343
50,627
£
-
11,770
277,892
-
1,280
5,088
-
-
296,030		 uns
£
1,114
159,429
277,892
278,605
21,410
183,739
-
3,278
925,467
149,192
322,721
210,614
26,432
114,898
823,857
101,610
336,343
437,953		 uns
£
341
91,359
295,351
238,712
29,790
174,798
6,737
275
837,363
86,092
337,222
116,710
6,725
80,531
627,280
210,083
126,260
336343
,

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

Balance Sheet

2023 2022
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
CURRENT ASSETS
Debtors 14 110,515 - 110,515 102,883
Cash at bank 621,238 50,627 671,865 627,834
731,753 50,627 782,380 730,717
CREDITORS
Amounts falling due within one year 15 (344,427) - (344,427) (394,374)
NET CURRENT ASSETS 387,326 50,627 437,953 336,343
TOTAL ASSETS LESS CURRENT LIABILITIES 387,326 50,627 437,953 336,343
NET ASSETS 387,326 50,627 437,953 336,343
FUNDS 17
Unrestricted funds 387,326 293,000
Restricted funds 50,627 43,343
TOTAL FUNDS 437,953 336,343

The financial statements were approved by the Board of Trustees and authorised for issue on 16 July 2024 and were signed on its behalf by:

L E Frewin - Trustee

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

Cash Flow Statement

Notes
Cash flows from operating activities
Cash generated from operations
Net cash provided by operating activities
1
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end
of the reporting period

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

Notes to the Cash Flow Statement

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Interest received
Increase in debtors
(Decrease)/increase in creditors
Net cash provided by operations		 2023
£
101,610
(3,278)
(7,632)
(49,947)
40,753		 2022
£
210,083
(275)
(68,572)
66,141
207377
,

2. ANALYSIS OF CHANGES IN NET FUNDS

Total
Net cash
Cash at bank
At 1.1.23
£
627,834
627,834
627,834
Cash flow
£
44,031
44,031
44,031
At		 31.12.23
£
671,865
671,865
671865
,

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

Notes to the Financial Statements

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

General information

The Environmental Association for Universities and Colleges (EAUC) is a charity incorporated in England and Wales. The address of EAUC's registered office is 19 Highfield Road, Edgbaston, Birmingham, B15 3BH.

Accounting convention

The financial statements of EAUC, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom 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", the Companies Act 2006 and the Charities Act 2011.

The financial statements have been prepared using the historic cost convention and are presented in sterling which is the functional currency of EAUC, rounded to the nearest £1.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

COMPANY STATUS

EAUC is a company limited by guarantee.

The members of the charitable company are universities, colleges or learning and skills sector providers referred to as Educational Members who subscribe to the EAUC and which totalled 277 as at 31 December 2023 (2022: 261).

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 charity.

GOING CONCERN

The financial statements have been prepared on a going concern basis as, at the time of approving the financial statements, the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from the date of authorising these financial statements. The expected income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

INCOME

All income is recognised in the Statement of Financial Activities once EAUC 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.

Membership and other income received in advance is deferred until the criteria for income recognition are met.

Income from government and other grants is recognised when EAUC 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.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by EAUC which is normally upon notification of the interest paid or payable by the bank.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing EAUC 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.

It is categorised under the following headings:

Expenditure on charitable activities Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources.

Support costs are those functions that assist with the work of EAUC but do not directly represent charitable activities undertaken by EAUC. Support costs include office costs, finance, personnel, payroll and other administrative costs which support EAUC's projects, programmes and activities.

Governance costs represent costs incurred in connection with compliance and constitutional and statutory requirements.

ALLOCATION AND APPORTIONMENT OF COSTS

All costs are allocated between the expenditure categories of the Statement of Financial Activities on the basis designed to reflect the use of the resource. These costs have been allocated between the categories of expenditure on charitable activities.

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

The bases on which support costs have been allocated are set out in note 8 to the financial statements.

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.

TAXATION

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

FUND ACCOUNTING

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.

OPERATING LEASES

Rentals payable under operating leases are charged to the Statement of Financial Activities as incurred over the term of the lease.

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 period in which the employee's services are received. Termination benefits are recognised immediately as an expense when EAUC is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

PROVISIONS

Provisions are recognised when EAUC has a legal or constructive present obligation as a result of a past event, it is probable that EAUC will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting 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 unwielding of the discount is recognised as a finance cost in net income/(expenditure) in the period in which it relates.

FUND ACCOUNTING

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

Restricted funds can only be used for particular restricted purposes within EAUC's objects. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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

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.

FINANCIAL INSTRUMENTS

Financial instruments are recognised in EAUC's Balance Sheet when EAUC 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs are subsequently carried at amortised cost using the effective interest rate 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.

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

Debt instruments are subsequently carried at amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and 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 EAUC's contractual obligations expire or are discharged or cancelled.

2. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of EAUC's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

The following is a key source of estimation uncertainty. Expenditure allocations: expenditure is apportioned where it relates to more than one cost category.

3. DONATIONS AND LEGACIES

3. DONATIONS AND LEGACIES
2023 2022
£ £
Donations and gifts 1,114 341
4. INVESTMENT INCOME
2023 2022
£ £
Bank interest receivable 3,278 275

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

5. INCOME FROM CHARITABLE ACTIVITIES

2023 2022
Activity £ £
Conference and
sponsorship fees
Grants receivable
Products and services fees		 Conference
Projects
Projects		 159,429
224,696
53,196		 91,359
295,351
-
Educational and company
membership fees
Training fees		 Membership
Training		 278,605
21,410		 238,712
29,790
Conference and
sponsorship fees Products and services 12,449 -
Products and services fees Products and services 149,401 174,798
SUMS consultancy income Products and services 21,889 -
Grants receivable Other government grants - 6,737
921,075 836,747
Grants received, included in the above, are as follows:
2023 2022
£ £
Accelerating Action and Leadership (SFC) grant 28,168 177,636
Department for Education grant - 91,826
Natural Environment Investment Readiness Fund grant 49,528 25,889
Kickstarter grant - 6,737
Environmental sustainability and net zero (SFC) grant 147,000 -
224,696 302,088

6. CHARITABLE ACTIVITIES COSTS

Conference
Projects
Membership
Training
Products and services
Direct
Costs (see
note 7)
£
98,239
288,746
-
16,242
80,930
484,157
Support
costs (see
note 8)
£
50,953
33,975
210,614
10,190
33,968
339,700		 Conference
Projects
Membership
Training
Products and services
Direct
Costs (see
note 7)
£
98,239
288,746
-
16,242
80,930
484,157
Support
costs (see
note 8)
£
50,953
33,975
210,614
10,190
33,968
339,700		 Totals
149,192
322,721
210,614
26,432
114,898

£
484,157
339,700		 823,857

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

7. DIRECT COSTS OF CHARITABLE ACTIVITIES

DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Conference expenses
Project expenses
Training expenses
Products and services expenses		 2023

2022
£
255,526
81,614
49,845
16,242
80,930
484,157
£
256,016
57,856
62,384
1,074
61,708
439,038

8. SUPPORT COSTS

Support Governance Governance
costs costs Totals
£ £ £
Conference 48,485 2,468 50,953
Projects 32,331 1,644 33,975
Membership 200,419 10,195 210,614
Training 9,697 493 10,190
Products and services 32,324 1,644 33,968
323,256 16,444 339,700
Basis of allocation - support costs 2023 2022
Staff costs Staff time Staff time
Travel and subsistence Staff time and actual Staff time and actual
Marketing and printing Staff time and actual Staff time and actual
Website and computer costs Staff time and actual Staff time and actual
Insurance costs Staff time and actual Staff time and actual
Bank charges Staff time Staff time
Sundry and office expenses Staff time Staff time
Basis of allocation - governance costs
2023 2022
Audit fee Actual Actual
Legal and professional Actual Actual
Sundry and office expenses Actual Actual

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

Support costs, included in the above, are as follows:

SUPPORT COSTS

SUPPORT COSTS
Conference
£		 Projects
£
Membership
£
Wages
Social security
Pensions
Travel and subsistence
Marketing and printing
Website and computer costs
Insurance costs
Bank charges
Sundry and office expenses
Wages
Social security
Pensions
Travel and subsistence
Marketing and printing
Website and computer costs
Insurance costs
Bank charges
Sundry and office expenses		 Training
£
6,960
755
1,051
277
84
84
320
44
122
9,697		 143,848
15,604
21,724
5,725
1,738
1,726
6,612
918
2,524
200,419
2022
Total
activities
£
106,233
17,921
23,083
5,584
2,045
3,360
11,173
920
4,001
174,320

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

GOVERNANCE COSTS

Conference Conference Projects
Membership
£ £ £
Auditors' remuneration 720 480 2,976
Legal and professional 938 624 3,872
Travel and subsistence 810 540 3,347
2,468 1,644 10,195
2023 2022
Products
and Total Total
Training services
activities
activities
£ £ £ £
Auditors' remuneration 144 480 4,800 4,800
Legal and professional 187 624 6,245 6,648
Travel and subsistence 162 540 5,399 2,474
493 1,644 16,444 13,922

9. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£ £
Auditors' remuneration 4,800 4,800
Operating lease charges 5,145 2,940

10. TRUSTEES' REMUNERATION AND BENEFITS There were no trustees' remuneration or other benefits

for the year ended 31 December 2023 nor for the year ended 31 December 2022.

C L Bonner

During the year ended 31 December 2023 C L Bonner served as an employee and trustee of EAUC from 20 February 2023.

During the year ended 31 December 2023 C L Bonner received remuneration amounting to £59,814. This was paid directly by EAUC. This amount was payable for their staff role and not in respect of services provided as a trustee.

C L Bonner also participated in EAUC's pension scheme and during

the year ended 31 December 2023 employer pension contributions amounted to £7,477.

During the year ended 31 December 2023 there was no other trustees renumeration (2022: Think EJ Ltd received £4,998 in consultancy fees. Dr L A Ellis, a Trustee of EAUC is also a director of Think EJ Ltd).

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EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

TRUSTEES' EXPENSES

During the year ended 31 December 2023 a total of £801 (2022: £438) was reimbursed to 5 trustees (2022: 2 trustees) for directly incurred travel expenses.

11.

STAFF COSTS
Wages and salaries
Social security costs
Other pension costs
2023 2022
£
451,502
40,469
55,773
547,744		 £
326,460
33,307
43,486
403253
,
The average monthly number of employees during the year was as follows:
Permanent staff
Temporary staff		 2023
8
5
13		 2022
7
7
14

No employees received emoluments in excess of £60,000.

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Conference
Projects
Membership
Training
Products and services
Other government grants
Investment income
Total
EXPENDITURE ON
Charitable activities
Conference
Projects
Membership
Training
Products and services
341
91,359
-
238,712
25,120
123,044
-
275
478,851
86,092
18,822
116,710
6,725
80,531
Restricted
funds
£
-
-
295,351
-
4,670
51,754
6,737
-
358,512
-
318,400
-
-
-
Total
funds
£
341
91,359
295,351
238,712
29,790
174,798
6,737
275
837,363
86,092
337,222
116,710
6,725
80,531		 Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Conference
Projects
Membership
Training
Products and services
Other government grants
Investment income
Total
EXPENDITURE ON
Charitable activities
Conference
Projects
Membership
Training
Products and services
341
91,359
-
238,712
25,120
123,044
-
275
478,851
86,092
18,822
116,710
6,725
80,531
Restricted
funds
£
-
-
295,351
-
4,670
51,754
6,737
-
358,512
-
318,400
-
-
-
Total
funds
£
341
91,359
295,351
238,712
29,790
174,798
6,737
275
837,363
86,092
337,222
116,710
6,725
80,531
18,822
116,710
318,400
-
337,222
116710

6,725
80,531

-
-
,
6,725
80,531

Page 45

EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

13.
Unrestricted
fund
Restricted
funds
£
308,880
£
318,400
Total
NET INCOME
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
169,971
6,737
176,708
40,112
(6,737)
33,375
116,292
9,968
TOTAL FUNDS CARRIED FORWARD
293,000
43,343
TANGIBLE FIXED ASSETS
Plant and
equipment
Computer
equipment
£
£
COST
At 1 January 2023
Fully depreciated assets
At 31 December 2023
DEPRECIATION
At 1 January 2023
Fully depreciated assets
At 31 December 2023
NET BOOK VALUE
At 31 December 2023
At 31 December 2022
1,000
(1,000)
2,581
(2,581)
-
-
1,000
(1,000)
2,581
(2,581)
-
-
-
-
-
-		 13.
Unrestricted
fund
Restricted
funds
£
308,880
£
318,400
Total
NET INCOME
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
169,971
6,737
176,708
40,112
(6,737)
33,375
116,292
9,968
TOTAL FUNDS CARRIED FORWARD
293,000
43,343
TANGIBLE FIXED ASSETS
Plant and
equipment
Computer
equipment
£
£
COST
At 1 January 2023
Fully depreciated assets
At 31 December 2023
DEPRECIATION
At 1 January 2023
Fully depreciated assets
At 31 December 2023
NET BOOK VALUE
At 31 December 2023
At 31 December 2022
1,000
(1,000)
2,581
(2,581)
-
-
1,000
(1,000)
2,581
(2,581)
-
-
-
-
-
-		 13.
Unrestricted
fund
Restricted
funds
£
308,880
£
318,400
Total
NET INCOME
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
169,971
6,737
176,708
40,112
(6,737)
33,375
116,292
9,968
TOTAL FUNDS CARRIED FORWARD
293,000
43,343
TANGIBLE FIXED ASSETS
Plant and
equipment
Computer
equipment
£
£
COST
At 1 January 2023
Fully depreciated assets
At 31 December 2023
DEPRECIATION
At 1 January 2023
Fully depreciated assets
At 31 December 2023
NET BOOK VALUE
At 31 December 2023
At 31 December 2022
1,000
(1,000)
2,581
(2,581)
-
-
1,000
(1,000)
2,581
(2,581)
-
-
-
-
-
-		 13.
Unrestricted
fund
Restricted
funds
£
308,880
£
318,400
Total
NET INCOME
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
169,971
6,737
176,708
40,112
(6,737)
33,375
116,292
9,968
TOTAL FUNDS CARRIED FORWARD
293,000
43,343
TANGIBLE FIXED ASSETS
Plant and
equipment
Computer
equipment
£
£
COST
At 1 January 2023
Fully depreciated assets
At 31 December 2023
DEPRECIATION
At 1 January 2023
Fully depreciated assets
At 31 December 2023
NET BOOK VALUE
At 31 December 2023
At 31 December 2022
1,000
(1,000)
2,581
(2,581)
-
-
1,000
(1,000)
2,581
(2,581)
-
-
-
-
-
-		 13.
Unrestricted
fund
Restricted
funds
£
308,880
£
318,400
Total
NET INCOME
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
169,971
6,737
176,708
40,112
(6,737)
33,375
116,292
9,968
TOTAL FUNDS CARRIED FORWARD
293,000
43,343
TANGIBLE FIXED ASSETS
Plant and
equipment
Computer
equipment
£
£
COST
At 1 January 2023
Fully depreciated assets
At 31 December 2023
DEPRECIATION
At 1 January 2023
Fully depreciated assets
At 31 December 2023
NET BOOK VALUE
At 31 December 2023
At 31 December 2022
1,000
(1,000)
2,581
(2,581)
-
-
1,000
(1,000)
2,581
(2,581)
-
-
-
-
-
-		 Total
funds £
308880 318400 627,280

210,083
-
210,083
126,260
336343
,
Totals
£
3,581
(3,581)
-
3,581
(3,581)
-
-
-

Page 46

EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

14.
15.		 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
VAT
Other creditors
Accruals and deferred income
DEFERRED INCOME
Deferred income included in the financial statements is as follows:
Deferred income at 1 January 2023
Deferred during the year
Amounts released from previous years
Deferred income at 31 December 2023
Deferred income is comprised of the following items:
Unrestricted funds
Conference income received in advance
Membership income received in advance
Training income received in advance
Products and services income received in advance
Grant income for projects
Deferred income at 31 December		 2023 2022
£
58,989
51526		 £
53,052
49831
,
102883
,
2023
£
2,519
11,863
18,644
7,155
304,246
344,427
2023
£
-
231,696
3,110
30,400
271,506
16,625		 2022
£
53,687
8,395
16,348
5,522
310,422
394,374
£
276,930
281,831
(276,930)
281831		 2022
£
53,687
8,395
16,348
5,522
310,422
394,374
**, **
2022
£
6,300
192,182
7,780
49,500
255,762
21,168
281,831 276930
,

Page 47

EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

Deferred income represents 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 under which these monies have been received.

16. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2023 2022
£ £
Within one year 1,021 2,940
Between one and five years 1,429 4,655
2,450 7,595

17. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Conference fund
Projects fund
Training fund
Products and services fund
TOTAL FUNDS		 Net
movement
in funds
At 1.1.23
£
293,000
£
94,326
3,491
11,770
(10,853)
(23,049)
10,175
52,726
43,343
336,343
1,280
5,087
7,284
101,610		 Transfers
between
funds
At
31.12.23
£
387,326
£
-
-
48,604
-
15,261
14,702
11,455
9,209
50,627
437,953
(48,604)
-
-		 Transfers
between
funds
At
31.12.23
£
387,326
£
-
-
48,604
-
15,261
14,702
11,455
9,209
50,627
437,953
(48,604)
-
-

Page 48

EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

17. MOVEMENT IN FUNDS - continued

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

Incoming
resources
£
Resources
expended
£
Movement
in funds
£		 Incoming
resources
£
Resources
expended
£
Movement
in funds
£		 Incoming
resources
£
Resources
expended
£
Movement
in funds
£
TOTAL FUNDS
Unrestricted funds
General fund
Restricted funds
Conference fund
Projects fund
Training fund
Products and services fund
Other government grants fund
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Conference fund
Projects fund
Training fund
Products and services fund
TOTAL FUNDS		 At 1.1.22
£
116,292
3,491
-
5,505
972
-
9,968
126,260
Net
movement
in funds
£
169,971
-
(23,049)
4,670
51,754
6,737
40,112
210,083
11,770
277,893
1,280
5,087
296,030
925,467
Transfers
between
funds
£
6,737
-
-
-
-
(6,737)
(6,737)
-
-
(288,746)
-
-
(288,746)
(823,857)
(535,111)
629,437		 At
31.12.22
£
293,000
3,491
(23,049)
10,175
52,726
-
43,343
336,343
94,326
11,770
(10,853)
1,280
5,087
7,284
101,610

Page 49

EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

17. MOVEMENT IN FUNDS - continued

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

Incoming
resources
Resources
expended


Movement
in funds
 Incoming
resources
Resources
expended


Movement
in funds
£
£
£
Unrestricted funds
General fund
Restricted funds
Projects fund
Training fund
Products and services fund
Other government grants fund
TOTAL FUNDS		 478,851
(308,880)
295,351
4,670
51,754
6,737
358,512
837,363
(318,400)
-
-
-
(318,400)
(627,280)
169,971
(23,049)
4,670
51,754
6,737
40,112
210,083

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

Unrestricted funds
General fund
Restricted funds
Conference fund
Projects fund
Training fund
Products and services fund
Other government grants fund
TOTAL FUNDS		 Net
movement
in funds
At 1.1.22
£
116,292
£
264,297
3,491
-
5,505
972
-
9,968
126,260
11,770
(33,902)
5,950
56,841
6,737
47,396
311,693		 Transfers
between
funds
£
6,737
-
48,604
-
(48,604)
(6,737)
(6,737)
-		 At
31.12.23
£
387,326
15,261
14,702
11,455
9,209
-
50,627
437,953

Page 50

EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

17. MOVEMENT IN FUNDS - continued

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

Incoming
Resources		 Incoming
Resources		 Movement
resources
expended		 in funds
£ £ £
Unrestricted funds
General fund 1,108,288 (843,991) 264,297
Restricted funds
Conference fund
Projects fund		 11,770
573,244		 -
(607,146)		 11,770
(33,902)
Training fund
Products and services fund
Other government grants fund		 5,950
56,841
6,737		 -
-
-		 5,950
56,841
6,737
654,542 (607,146) 47,396
TOTAL FUNDS 1,762,830 (1,451,137) 311,693

Purpose of Unrestricted Funds

General fund

This fund represents the free funds of EAUC that are not designated for particular purposes.

Purpose of Restricted Funds - Projects fund

Projects fund

This fund represents externally funded projects from the AAL programme which aims to accelerate actions and leadership in Scotland's colleges and universities to respond to the climate emergency. Furthermore, this fund also represents funds generated in addition to grant funding which are restricted in their use to project expenditure.

Purpose of Restricted Funds -

Conference fund, Training fund, Products and services fund

The following restricted funds represent income generated from specific activities which are linked to EAUC's externally funded projects. As such the use of income concerning these funds is restricted to these projects.

Conference fund

This fund 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 in all aspects of sustainable development and the preservation, conservation and protection of the environment.

Training fund

This fund 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 in all aspects of sustainable development and the preservation, conservation and protection of the environment.

Page 51

EAUC ANNUAL REPORT 2023

TRUSTEES’ REPORT

17. MOVEMENT IN FUNDS - continued

Products and services fund

This fund represents services provided under the SFC project to advance the education of the public and, in particular, those attending or working in universities in all aspects of sustainable development and the preservation, conservation and protection of the environment.

TRANSFERS BETWEEN FUNDS

Transfers between funds as at 31 December 2023 represent movements between EAUC's General fund and certain individual restricted funds.

18. EMPLOYEE BENEFIT OBLIGATIONS

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 income and expenditure in respect of defined contribution schemes was £55,773 (2022: £43,486).

19. RELATED PARTY DISCLOSURES

There were no disclosable related party transactions during the year ended 31 December 2023 (2022: none) other than trustee's remuneration and expenses as disclosed in note 10 to the financial statements.

Page 52

EAUC

The Environmental Association for Universities and Colleges Registered Company Number 05183502 Registered Charity Number 1106172

Front cover image credits (from left to right): Kingston University; University of Lancaster and University of Westminster