2024-12-31-accounts

Introduction Our year in numbers New strategy Our impact: Goal 1: Our members will be achieving their ambitious sustainability goals. Goal 2: All post-16 education organisations in the UK and Republic of Ireland will be engaged through our work. Goal 3: We will provide unparalleled expertise on Annual impact sustainability in post-16 education. Goal 4: The systems and frameworks which shape post16 education will promote and embed sustainability action. report 2024 Equity, diversity and inclusion Carbon impact inances Staff and board

Staff and board

Introduction

Carbon impact

Our strategy

Our impact

Finances

EDI

Message from our Chief Executive

2024 marked a significant milestone for EAUC as we celebrated our 20th anniversary: a moment to honour our founders, reflect on two decades of progress, and look resolutely to the future.

The pioneering vision that brought us together in 2004 continues to guide our purpose: to ensure sustainability is at the heart of post-16 education.

We’ve already seen strong momentum. From launching Climate Cee ~~[el]~~ Ambassadors to convening accreditation bodies and publishing tools that help institutions act, our strategy is gaining traction.

And our members are leading the way. Across the UK and Ireland, whole-organisation approaches are driving real impact: aligning estates with net zero goals, embedding sustainability across curricula, transforming governance and leadership, and building inclusive, just cultures for students and staff. These efforts are not only inspiring, they are foundational to the future of education and the planet.

PAGE 2 IMPACT REPORT 2024

Introduction Our strategy Our impact EDI Carbon impact Finances Staff and board ~~i~~ Yet 2024 was not without its trials. A targeted The path ahead may be bumpy, but it is one we cyber-attack tested our systems and resolve, but walk together: with hope, courage and an affirmed the importance of our investment in unwavering belief in the power of education to modernising our digital estate. We responded change the world. swiftly and transparently, guided by the values that underpin all our work. Charlotte Bonner

Chief Executive, EAUC

As we enter our third decade, we do so with fresh energy, united purpose and deep gratitude for the community that makes our mission possible.

About us

We know our members are navigating significant strain - responding to shifting politics, financial pressures and operational constraints. Yet the determination of those advancing sustainability in our sector remains remarkable. EAUC stands beside you, not only as a support network and source of practical tools, but as a catalyst for collective action.

EAUC is the leading body for sustainability in the post-16 education sector in the UK and Republic of Ireland.

We've been promoting sustainability in post-16 education for over 20 years. Primarily a membership body, we serve 300 organisations whilst also working to change systems that enable sustainability action.

We’re both a charity and a company limited by guarantee and are always not-for-profit.

==> picture [409 x 71] intentionally omitted <==

----- Start of picture text -----
ee Fe Bee Sys aes Reh ised :
We launched our new strategy and year-long
aShe? PipiMageeherents e ce Anrelat eeter eleaeeEAE sigea NEeeeide 20 eeeSiege. th anniversary celebrations at our annual al Biosaeais Besees ae BoeSe ete Seaae a eaeacloa| =eVeenSeiV ae
AasBee Eke OY Bs eee conference at the University of Winchester. gh iSipseSBeh ge
(see arentee [ek][ee]
----- End of picture text -----

PAGE 3 IMPACT REPORT 2024

Our year in numbers

285 educational members

7 consultation responses submitted

15 staff members PAGE 4 IMPACT REPORT 2024

A growing community of

9,892 1 new strategy professionals, academics and leaders in the post-16 education sector 73 80 Green Gown Awards events delivered to over 2,000 delegates granted We celebrated 12 our th company members 20 anniversary

Staff and board

Introduction

Carbon impact

Our strategy

Our impact

Finances

EDI

Our new strategy: accelerating impact and ambition

This year, our 20th anniversary, we launched a new strategy to take us to 2030. The strategy builds on our track record of promoting and supporting sustainability in education over the past two decades, whilst putting a renewed emphasis on our role to foster inclusivity and catalyse systemic change.

Why urgent action is needed

EAUC members span every UK nation and the Republic of Ireland and all types of post-16 institution - from adult education services and FE colleges to research-intensive universities. Post-16 education is both a contributor to and a solution for the climate and ecological crisis. Education is responsible for a significant proportion of public sector emissions - through estates, procurement, travel and energy use.

==> picture [221 x 10] intentionally omitted <==

----- Start of picture text -----
PAGE 5 IMPACT REPORT 2025 4
----- End of picture text -----

==> picture [209 x 56] intentionally omitted <==

----- Start of picture text -----
The UK and Ireland Green Gown Awards ceremony.
EAUC/Andrzej Majdanik
A
----- End of picture text -----

But they are also places of learning, training grounds, incubators of innovation, and anchors in their communities. To meet the sustainability goals we’ve set, the sector must embrace whole-institution transformation.

Staff and board

Introduction

Carbon impact

Our strategy

Our impact

Finances

EDI

This includes leadership, decarbonising campuses, rethinking curricula, reforming investment and procurement, building genuine partnerships and embedding equity throughout. Together, we are building a sector that is not only resilient to change - but leading it, shaping society for the better.

Our vision A post-16 education system that creates a world with sustainability at its heart.

Our values

Collaborative - We foster communities, connect people and work smartly with other organisations.

Integrity - We are an ‘honest broker’ of expertise and share not just our successes but lessons learned.

Ambitious - We focus on impact, stimulating innovation and driving progress across the sector. We strive for excellence.

Inclusive - We centre equity, diversity and inclusion in everything we do.

Empowering - We build capacity and expertise.

Our goals for 2030

Our members will be achieving their ambitious sustainability goals.

All publicly funded organisations in the UK and Republic of Ireland will be engaged through our work.

We will provide unparalleled expertise on sustainability in post-16 education.

The systems and frameworks which shape post-16 education will promote and embed sustainability action.

To achieve our strategic goals, we know we need excellent people, practices and partnerships, so we’ve also set a series of supporting structure goals to underpin and enable our success.

Read more about us and our new strategy.

PAGE 6 IMPACT REPORT 2024

Staff and board

Introduction

Our impact

Carbon impact

Our strategy

Finances

EDI

Our impact

Goal 1: Our members will be achieving their ambitious sustainability goals

Over the past year, we have continued to deliver a wide range of learning and developments opportunities for professionals across our sector.

The programmes are designed to give individuals in post-16 institutions the knowledge, skills and tools they need to implement positive and effective sustainability practices.

The following pages highlight the key projects and initiatives we have delivered in 2024 to support the achievement of this goal.

==> picture [218 x 10] intentionally omitted <==

----- Start of picture text -----
PAGE 27 IMPACT REPORT 2025 4
----- End of picture text -----

Students at Barnsley College, a finalist in the 2024 Green Gown Awards Credit: Barnsley College

Staff and board

Introduction

Our impact

Carbon impact

Our strategy

Finances

EDI

Goal 1: Our members will be achieving their ambitious sustainability goals

Highlights

Communities of Practice

We convened 80 community of practice and regional meetings that were attended by over 2,000 attendees . These events enable our members to share effective practice, identify shared learning needs and co-create solutions.

The Carbon Coalition

We launched a new portfolio of projects as part of the Carbon Coalition, an offsetting programme for our members. This enables members to access unparalleled expertise from the sector through our advisory group.

Carbon Literacy Training

We supported 214 people to become carbon literate, helping them understand the basics of climate science and plan ways they can contribute to decarbonisation in their work and lives.

Scotland programme

As part of our Scotland programme funded by the Scottish Funding Council (SFC), we delivered 25 ev ents to 766 attendees , with 95% of the Scottish sector represented at least one event.

PAGE 8 IMPACT REPORT 2024

Staff and board

Introduction

Our impact

Carbon impact

Our strategy

Finances

EDI

Goal 1: Our members will be achieving their ambitious sustainability goals

Impact case study

Impact case study

Julia Durkan

Head of Environmental Sustainability, The University of Manchester

The EAUC eadership ab trained 30 leaders in strategic leadership and change management, equipping them with the tools to tackle complex transformation challenges and create pathways for change in their institutions.

As the Head of Environmental Sustainability at the University of Manchester, Julia leads the strategic direction and implementation of initiatives that embed sustainability across research, teaching, operations and engagement.

She attended the EAUC Leadership Lab in early 2024, just before stepping into the interim Head of Environmental Sustainability role.

She credits the experience as equipping her with the insights and confidence that ultimately helped her secure the position permanently.

Julia said the course was particularly useful in giving her the time to reflect on sustainability challenges and how sustainability is delivered across her organisation. It prompted reflection on what it means to lead system-wide change through influence rather than authority, and encouraged her to take a more intentional approach to developing relationships that can drive change.

As a result, Julia has been able to to open up new conversations with groups that had not previously been engaged, strengthen collaboration and align efforts more effectively with the institution’s sustainability goals.

The Leadership Lab helped me build confidence in my leadership approach, connect with passionate individuals across the sustainability field, and expand my network. It also gave me the space to explore diverse perspectives and reflect on complex challenges in a more strategic and creative way.”

PAGE 9 IMPACT REPORT 2024

Staff and board

Introduction

Our impact

Carbon impact

Our strategy

Finances

EDI

Goal 1: Our members will be achieving their ambitious sustainability goals

EAUC annual conference

Our largest event of the year, the EAUC annual conference, brought together over 200 delegates from across the UK and beyond, representing further and higher education institutions, sustainability professionals, students and sector partners.

Over two days at the University of Winchester, attendees engaged in a programme of keynote speeches, panel discussions and interactive workshops, exploring key issues on the sector’s sustainability agenda. Topics included:

The conference served not only as a platform for thought leadership and collaborative problemsolving but also as a celebration of community and shared purpose.

This year’s event held particular significance as it marked the beginning of our 20th anniversary celebrations. Delegates joined us for a special evening of celebrations that honoured two decades of progress, partnership and impact in sustainability in education.

==> picture [88 x 17] intentionally omitted <==

----- Start of picture text -----
Highlights
----- End of picture text -----

progress towards net zero embedding education for sustainable development across curricula understanding the growing influence of emerging technologies, particularly artificial intelligence equity, diversity and inclusion.

A delegate speaking at the 2024 a. % EAUC Annual Conference. EAUC/Tobie Charlton

PAGE 10 IMPACT REPORT 2024

Staff and board

Introduction

Our impact

Carbon impact

Our strategy

Finances

EDI

Goal 1: Our members will be achieving their ambitious sustainability goals

EAUC annual conference

==> picture [83 x 17] intentionally omitted <==

----- Start of picture text -----
Highlights
----- End of picture text -----

We were pleased to be joined by a full hall of exhibitors, whose presence plays a vital role in enriching the conference by offering our delegates access to specialist knowledge, sector-relevant services and practical tools that support their work.

2024 EAUC annual conference exhibitors:

e Leadership Skills Foundation Arup Future We Want ° Carbon Literacy Project e Glasdon UK Ltd Ridge e Salix Change Agents UK e Hazaar e StudyLink Tours e City to Sea Imperial e StudyNetZero - Fixterra Climate Ambassadors e Jisc e The Energy Consortium ECD Architects e Keenan Recycling e Turner & Townsend

Thank you to Salix for sponsoring a roundtable discussion exploring decarbonisation in the post-16 education sector.

“We were excited to host a roundtable discussion at the 2024 EAUC conference to explore how universities and colleges are pioneering decarbonisation in our sector. It was inspiring to connect with so many organisations that have ambitious targets and innovative projects.

By sharing our experiences, we can collectively tackle the climate crisis. As a sector, we play a crucial role in educating and energising future generations and leading the UK's journey to net zero."

Hayley Bristow-Grant Programme Manager, Salix ~~2024 conference exhibitor and sponsor~~

PAGE 11 IMPACT REPORT 2024

Staff and board

Introduction

Our impact

Carbon impact

Our strategy

Finances

EDI

Goal 1: Our members will be achieving their ambitious sustainability goals

Highlights

Embedding Education for Sustainable Development (ESD)

We supported professionals in the further education and skills sector to meaningfully integrate sustainability into curricula and to promote whole-organisation approaches to sustainability action, through the delivery of the Embedding ESD training course. The course was delivered on behalf of the Education and Training Foundation.

The course has given me the skills I need to work with others across the organisation to impact teaching and learning in a positive way. I have, with others, taken many actions already”

Embedding ESD course participant

Learning and future plans

In 2025, we will review training and development opportunities to identify key needs and areas where we can deliver the most value. To support this work, we have appointed a Membership Training and Development Officer.

During 2024, we also worked with the Education and Training Foundation and our members to develop the first specialist status in Education for Sustainable Development. The professional status will be available to those working in further education in 2025.

PAGE 12 IMPACT REPORT 2024

A delegate speaking at the 2024 EAUC Scotland Conference. EAUC/Gemma McNaught

Staff and board

Introduction

Our impact

Carbon impact

Our strategy

Finances

EDI

Our impact

Goal 2: All publicly funded organisations in the UK and Republic of Ireland will be engaged through our work

Over the past year, we have worked to ensure that we reach as many people and organisations as possible, across the breadth and diversity of the post-16 education sector, regardless of where they are in their sustainability journey.

The following pages highlight the key projects and initiatives we have delivered in 2024 to support the achievement of this goal.

==> picture [221 x 10] intentionally omitted <==

----- Start of picture text -----
PAGE 13 IMPACT REPORT 2025 4
----- End of picture text -----

The “Kent Stands for the Right to Food” project won a 2024 Green Gown Award in the Benefitting Society category. Credit: University of Ken t

Staff and board

Introduction

Our impact

Carbon impact

Our strategy

Finances

EDI

Goal 2: All publicly funded organisations in the UK and ROI will be engaged through our work

Highlights

Growing our community

In 2024, we achieved a 93% educational member renewal rate and welcomed 24 new educational institutions. Meanwhile, 9,050 people accessed and benefitted from their EAUC memberships throughout the year.

Strategic collaboration

We continue to partner with sector bodies, networks, not-for-profit and values-led private sector organisations to support our members, create new solutions and work collaboratively on shared goals. In 2024, we worked with 12 company members and . nearly 200 strategic partners

EAUC Scotland

All colleges and universities in Scotland continue to be engaged with our work. In 2024, the number of EAUC sector contacts in Scotland grew by 7% compared to 2023 , reflecting increased engagement with sustainability across a wider range of roles and functions within our member institutions.

An EAUC staff member speakers to a delegate at the EAUC Scotland conference. EAUC/Gemma McNaught

PAGE 14 IMPACT REPORT 2024

Staff and board

Introduction

Our impact

Carbon impact

Our strategy

Finances

EDI

Goal 2: All publicly funded organisations in the UK and ROI will be engaged through our work

Highlights

2024 Green Gown Awards

We continued to deliver the sector’s flagship Green Gown Awards to recognise sustainability achievements, share effective practice and inspire action.

In the UK and Ireland awards, delivered in partnership with UKRI, we shortlisted 133 projects from 83 institutions and granted 43 awards .

In the International Green Gown Awards sponsored by Allianz Global Investors, we granted 28 awards to institutions from 14 countries.

PAGE 15 IMPACT REPORT 2024

Staff and board

Introduction Our strategy Our impact EDI Carbon impact Finances Staff and board Goal 2: All publicly funded organisations in the UK and ROI will be engaged through our work Highlights Climate Ambassadors Learning and future plans We have fostered partnerships and collaborations Co-led by EAUC and the University of Reading, We recognise the importance of ensuring that to support engagement throughout our sector. we’ve fostered partnerships and collaborations everyone in post-16 education can access and from across our membership, industry and the benefit from our services, and play a proactive role 2024 saw the launch of the Department for wider sustainability and education community to in advancing sustainability. We have developed a Education-funded Climate Ambassadors support the delivery of the programme in England. new marketing and communications strategy programme which matches trained, volunteer In its first funded year, the programme recruited aimed at expanding our reach and mainstreaming climate experts with education settings to develop 860 Climate Ambassadors and supported 1,142 sustainability in our sector. meaningful climate action plans in nurseries, education settings with their climate action plans. schools and colleges.

Highlights

Learning and future plans We recognise the importance of ensuring that everyone in post-16 education can access and benefit from our services, and play a proactive role in advancing sustainability. We have developed a new marketing and communications strategy aimed at expanding our reach and mainstreaming sustainability in our sector. We’re also investing in our digital estate to enhance user experience, accessibility and cyber-security.

PAGE 16 IMPACT REPORT 2024

Staff and board

Introduction

Our impact

Carbon impact

Our strategy

Finances

EDI

Goal 2: All publicly funded organisations in the UK and ROI will be engaged through our work

Impact case study

Impact case study

June Wilson

Estates Maintenance and Sustainability Coordinator, UHI Perth

“A recent change means my estates role now includes environmental sustainability – a new topic for me. I quickly discovered that this is a vast subject and potentially overwhelming.

EAUC Scotland has provided significant one-toone support including suggested contacts and inclusive meetings with sustainability professionals.

The EAUC website has been invaluable and is always my first source for authentic and reliable information.

The support has had a wide-reaching impact on my institution. It has helped me to strengthen the sustainability message and there has been a very positive response across the organisation.”

EAUC Scotland has helped me feel encouraged, enthusiastic and more confident as I continue my journey along the sustainability path.”

==> picture [99 x 18] intentionally omitted <==

----- Start of picture text -----
The University of Winchester.
EAUC/Tobie Charlton
----- End of picture text -----

EAUC Scotland has helped me feel encouraged, enthusiastic and more confident as I continue my journey along the sustainability path.

PAGE 17 IMPACT REPORT 2024

Staff and board

Introduction

Our impact

Carbon impact

Our strategy

Finances

EDI

Our impact

Goal 3: We will provide unparalleled expertise on sustainability in post-16 education

We use our sector reach and insights to ensure our work is evidence-informed, creating impactful resources and sharing data which helps sector stakeholders further promote and embed sustainability.

The following pages highlight the key projects and initiatives we have delivered in 2024 to support the achievement of this goal.

==> picture [221 x 10] intentionally omitted <==

----- Start of picture text -----
PAGE 18 IMPACT REPORT 2024
----- End of picture text -----

==> picture [168 x 18] intentionally omitted <==

----- Start of picture text -----
Delegates at the 2024 EAUC Scotland Conference.
EAUC/Gemma McNaughton
----- End of picture text -----

Staff and board

Introduction

Our impact

Carbon impact

Our strategy

Finances

EDI

Goal 3: We will provide unparalleled expertise on sustainability in post-16 education

Highlights

Climate Action Roadmap for Colleges

We launched an updated version of the popular Climate Action Roadmap for Colleges to provide further education organisations with step-by-step support as they progress through their sustainability journeys.

University and College Land for Carbon resources

We published a suite of University and College Land for Carbon resources to support post-16 education organisations to create woodlands and register for carbon credits. This work was funded by the Environment Agency.

Providing bespoke support

In partnership with SUMS, we worked with 12 institutions to offer expert sustainability and ~~———_——~~ leadership consultancy support on a bespoke basis. Our associate consultants are from the sector and share their expertise to support other institutions to take action.

Sustainability in college learning and teaching

We published research highlighting the critical role that colleges in Scotland play in equipping learners with the skills and knowledge needed to build a fairer, more inclusive Scotland that is striving towards a just transition.

==> picture [131 x 36] intentionally omitted <==

----- Start of picture text -----
.
The University of Winchester. ‘e
a EAUC/Tobie Charlton i
----- End of picture text -----

PAGE 19 IMPACT REPORT 2024

Staff and board

Introduction

Our impact

Carbon impact

Our strategy

Finances

EDI

Goal 3: We will provide unparalleled expertise on sustainability in post-16 education

Highlights

Globally-connected

We continue to collect, share and draw on global insights, to achieve cross-border impact and address challenges together. To mark COP29, we brought together winners of the International Green Gown Awards and sponsors, Allianz Global Investors, to explore solutions to the lack of diversity in green jobs.

Through the Race to Zero and the SDG Accord, we collect and report on the international post-16 education sector’s progress towards net zero and the UN Sustainable Development Goals (SDGs).

In 2024, 73 new institutions committed to delivering the SDGs and reporting on progress through the SDG Accord. This brought the total number of signatories to 3,200.

In 2024, 37 new institutions signed up to the Race to Zero campaign, bringing the total number to 1,236 institutions from 86 countries. Nearly half of these institutions reported having net zero plans and have published net zero target dates.

Promoting sustainability in research and innovation

We worked with UKRI, Wellcome and the wider research and innovation sector in the UK to launch the Concordat for the Environmental Sustainability of Research and Innovation Practice.

77 institutions so far have signed up, agreeing to work individually and collectively to ensure the future design and practice of UK research and innovation is environmentally sustainable.

Supporting the sector

Our Scotland team, as part of the programme funded by the Scottish Funding Council (SFC), published a range of resources to support sector sustainability action, including:

. The Commuting Survey Guide and Tool Guidance for Scottish colleges and universities on Public Bodies Climate Change Duties reporting.

. The Scottish Funding Register 2024 The Biodiversity Strategy and Action Plan guide and template.

The Sustainability in College Learning and . Teaching Research report

PAGE 20 IMPACT REPORT 2024

Staff and board

Introduction

Our impact

Carbon impact

Our strategy

Finances

EDI

Goal 3: We will provide unparalleled expertise on sustainability in post-16 education

Impact case study

Impact case study

Ola Bankole

Head of Sustainability and SCIF Operations Director London School of Hygiene and Tropical Medicine (LSHTM) and SOAS, University of London

“EAUC's can-do pragmatic approach very much aligns with my views.

From regional hubs to national advocacy efforts, EAUC provides a range of resources and guidance to enable sustainability professionals to respond to challenges whilst fostering innovation in their organisations.

At LSHTM and the University of London, Ola Bankola is the Head of Sustainability and Operations Director. He oversees all aspects of environmental management and carbon reduction strategies and associated operations. This includes the drive to achieve net zero across all emissions scopes.

He has been a committed member of the EAUC community for nearly 10 years and credits the network as a vital source of learning, expertise and peer validation. Ola says the network has enabled him to draw on evidence-based insights to advance the sustainability agenda at his institution.

“The membership has been very beneficial to my institution, and I would imagine many others, chiefly as a resource hub and by providing a platform for interaction and sharing of best practice approaches across the sector”, Ola said.

This has enabled me to develop a multifaceted approach to negotiation, problem solving and compromise – essential in winning hearts and minds and addressing complex problems like climate change.”

PAGE 21 IMPACT REPORT 2024

Staff and board

Introduction Our strategy Our impact EDI Carbon impact Finances Staff and board ~~ee~~ YUSiT Wlarking a Place ti Mites t | i it i F ii Hi He : v f “| Fi w 7 te q Goal 3: We will provide unparalleled expertise on sustainability in post-16 education are | fe eh i Hat . & 4 i Mes Eh i Pay bi: i he \ \ . 4 ak 4 The Sikh community planteda native

Learning and future plans

We carried out research to understand how our members are approaching equity, diversity and inclusion (EDI). The findings, which we will share with our members later this year, will inform our future practices in this area.

After a brief pause and a period of reflection, we've also decided to revive our broader state of the sector research. Through a member survey followed by analysis and publication of the results, we aim to benchmark progress in the sector and provide a comprehensive view of our sector's evolution. By capturing key trends and data, we'll be better positioned to measure growth, identify opportunities, respond to challenges and adapt our services accordingly.

Judy Ling Wong, Honorary President of the Black Environment Network, delivered a keynote speech at our annual conference on engaging urban populations.

PAGE 22 IMPACT REPORT 2025 4

Staff and board

Introduction

Our impact

Carbon impact

Our strategy

Finances

EDI

Our impact

Goal 4: The systems and frameworks which shape post-16 education will promote and embed sustainability action

EAUC has long recognised the need for systems change. As part of our new strategy, we’re now working to lead this shift, working with sector influencers to ensure sustainability action is enabled, embedded and promoted through the agencies, systems and frameworks that shape our ‘business as usual’.

Sustainability can not be an add-on but instead should be a core principle driving policy, funding, regulation and accountability. We’re laying the groundwork for this step change.

The following pages highlight the key projects and initiatives we have delivered in 2024 to support the achievement of this goal.

Delegates at the 2024 EAUC annual conference. EAUC/Tobie Charlton

PAGE 23 IMPACT REPORT 2024

Staff and board

Introduction

Our impact

Carbon impact

Our strategy

Finances

EDI

Goal 4: The systems and frameworks which shape post-16 education will promote and embed sustainability action.

Highlights

Advocating for sustainability in professional standards

Sustainability in the UK Quality Code for Higher Education

Learning and future plans

We brought together over 60 delegates at a landmark symposium at Windsor Castle, building momentum for coordinated action to embed sustainability into professional standards and accreditation across disciplines.

Evidence-led consultations

We submitted evidence-led consultation responses, including to the Department for Education’s review of post-16 curriculum and assessment, and Medr’s strategic plan.

EAUC Scotland was invited to develop parts of the Scottish Government's draft statutory guidance for public bodies on putting their climate change duties into practice.

We secured the inclusion of sustainability within the revised UK Quality Code for Higher Education, helping ensure providers are supported in, and held accountable for, delivering meaningful sustainability outcomes.

Sustainability in the Subject Benchmark Statements

We worked closely with QAA to ensure sustainability is embedded in the latest tranche of Subject Benchmark Statements, providing expert advice and advocacy to shape disciplinary expectations.

This work is still in its infancy but in 2025 we look forward to:

welcoming a policy and research officer to the team to lead on this work.

hosting a number of policy development roundtables.

publishing our evidence base to support our members’ policy work.

PAGE 24 IMPACT REPORT 2024

Staff and board

Introduction

Carbon impact

Our strategy

Our impact

Finances

EDI

Equity, diversity and inclusion

Learning and future plans

continued to be a Level 1 Disability Confident organisation.

Social justice, equity, diversity and inclusion (EDI) is central to our work. We are committed to a programme of activity focused on enhancing our performance as an organisation and identifying opportunities to support the post-16 education sector's EDI work too.

Next year, we will focus our efforts on:

as our staff team is currently underrepresentative of people of colour and disabled people, when we have vacancies, we continued with our opt-in guaranteed interview scheme for candidates who declare a disability and/or are a person of colour and meet the essential criteria of the role profile.

introducing equality impact assessments in our project and event planning processes.

reviewing and updating our policy portfolio.

In 2024, as part of this programme of work, we: and/or are a person of colour and meet the using data gained through our member-facing essential criteria of the role profile. continued to track and report progress on EDI research to enhance our member offer to initiatives through regular staff and board better support EDI work across the sector. introduced mental health first aid training for updates and participation in the RACE Report. line managers and team members. introduced a code of conduct for delegates and joined the Diverse Sustainability Initiative to participants at our events, making explicit what engage with broader networks and support. we expect of people to ensure we’re creating an accessible, inclusive environment for all delegates. ~~SS~~ PAGE 25 IMPACT REPORT 2024

EDI Carbon impact Finances Staff and board

Introduction

Our strategy

Our impact

Figure 1: 2023 vs. 2024 overall emissions

Our carbon impact

In line with our vision and aims, we are committed to minimising, monitoring and reporting our environmental impact, including our carbon footprint.

In 2024, our total emissions rose by 8% to 155 tonnes of CO2. This increase is primarily attributed to greater organisational activity, including expanded communication services, more domestic travel and a growth in staff—from 12.03 to 13.25 full-time equivalents (FTEs).

Year	Staff (FTE)	Total carbon eissions (kgCO2)	Carbon emissions per FTE (kgCO2/FTE)	Income per annum £	Carbon emissions per unit of income (kgCO2/£)
2023	12.03	143,373	11,918	925,469	0.15
2024	13.25	154,752	11,678	1,112,867	0.14
% increase/ decrease	10.00%	8.00%	-2.00%	20.00%	-10.00%

Figure 2: Breakdown of our carbon in 2024

Despite the overall rise, our average emissions per FTE decreased by 2% compared to 2023, now standing at 11,678 kg CO2. As a home-based organisation, we used the Sustainable Scotland Network Reporting Guidance to estimate staff energy use based on home-working hours, and included domestic water use using 2024 Defra conversion factors.

Sources of carbon		KgCO2	%
Scope 2 Scope 3**		42,774 111,978	28% 72%
	Travel Supply chain	2,315 109,646	2% 98%
	Water	17	0%
Total		154,752	100%

*Scopes

Scope 1: We are a home-based organisation so we do not have any direct scope 1 emissions. Scope 2: We calculate our staff heating, electricity and lighting use based on homeworking calculations

Scope 3: We calculate our travel (staff and board), our water use (based on home-working calculations) and our supply chain emissions ~~(based on the HESCET method).~~

PAGE 26 IMPACT REPORT 2024

Staff and board

Introduction

Carbon impact

Finances

Our strategy

Our impact

EDI

Our finances

==> picture [217 x 20] intentionally omitted <==

----- Start of picture text -----
Income: £1,112,867
----- End of picture text -----

==> picture [641 x 471] intentionally omitted <==

----- Start of picture text -----
Investment income: £7,484
Conference
Donations and legacies £1,637 £145,842
Products and services
£341,764
Projects
£212,810
Training
£85,144
Membership
£318,186
PAGE 27 IMPACT REPORT 2024
----- End of picture text -----

==> picture [243 x 20] intentionally omitted <==

----- Start of picture text -----
Expenditure: £959,971
----- End of picture text -----

==> picture [532 x 459] intentionally omitted <==

----- Start of picture text -----
Conference
£160,912
Products and services
£251,306
Projects
Training £211,538
£54,712
Membership
£281,503
----- End of picture text -----

Staff and board

Introduction

Carbon impact

Finances

Our strategy

Our impact

EDI

Financial review

During the period of 1 January to 31 December 2024 we made an overall surplus of £152,896 (2023: £101,610), with an unrestricted surplus of £153,984 (2023: £94,326) and a restricted surplus of -£1,088 (2023: £7,284).

Our membership income increased from £278,605 to £318,186 which reflects the growth in our membership.

As we returned to face-to-face events in 2024, such as our annual conference and leadership lab, our training income increased to £85,144 (2023: £21,410).

Our expenditure also increased, in line with the income increases such as training and products and services.

We received funds from the Scottish Funding Council, Department for Education and the final instalment from the Environment Agency. Restricted funds made up 23% of our income.

We are pleased to announce that the Scottish Funding Council is continuing to fund our programme in Scotland for a further 18 month period in 2025. This allows us to continue and further develop our support and leadership for the sector in Scotland.

Future plans

As per our new strategy, we are investing our reserves in our people and practices.

We are investing in rationalising and modernising our digital estate to ensure we reduce our security vulnerability as well as improving the member experience.

We have also expanded our team to include a policy and research officer to help us achieve our goals. We have also invested in staff learning and development.

Our healthy reserves means that we can invest in the right skills and insights to deliver our new strategy.

PAGE 28 IMPACT REPORT 2024

Finances Staff and board

Introduction

Carbon impact

Our strategy

Our impact

EDI

Our staff and board of trustees

At EAUC, we strive to make our community a welcoming, caring and ambitious one for everyone. Our aim is to create a ‘high performance, high wellbeing' culture for our staff and those we work with, creating an environment where people in our community can achieve their personal and professional goals.

We’d like to take this opportunity to thank everyone who contributed to EAUC in 2024.

Thank to you Natalie Rees and Claire de la Motte for their valuable contributions. We wish them all the best as they moved on to new opportunities during the year.

Staff members

Charlotte Bonner, Chief Executive Aunee Dear , Administrative Support Officer Jane Dickson , Climate Ambassadors Partnerships Manager Lara Fahey , Scotland Project Officer Fiona Goodwin , Deputy Chief Executive Rory Hill , Sustainability Project Manager Tove Hubbard , Sustainability Programme Manager Claire Mitchell , Member Engagement Officer Kathrin Möbius , Sustainability in Learning and Teaching Project Officer Jenny Nguyen , Carbon Project Officer Marta Rozynska-Sanha , Finance Officer Alice Smith , Communications and Networks Officer Colleen Tait , Marketing and Communications Manager Matt Woodthorpe , Scotland Programme Manager

Trustees

Aida Berhamovic Charlotte Bonner Jennifer Boyer Jon Buglass (appointed July 2024) Billy Currie (appointed March 2024) Dr Louise Ellis Laurence Frewin , Co-Chair Professor Neil Glasser Tsz Lok (Joy) Lam Sara Lynch Professor Ian Montgomery Professor Zoe Robinson , Co-Chair Sian Thomas Thank you to Professor Eunice Simmons and Christine Calder whose board terms finished in 2024.

PAGE 29 IMPACT REPORT 2024

All images copyright EAUC unless credited otherwise.

REGISTERED COMPANY NUMBER: 05183502 (England and Wales) REGISTERED CHARITY NUMBER: 1106172

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

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

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

	Page
Report of the Trustees	1
Report of the Independent Auditors	10
Statement of Financial Activities	11
Balance Sheet	12
Cash Flow Statement	13
Notes to the Cash Flow Statement	14
Notes to the Financial Statements	15

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES (REGISTERED NUMBER: 05183502)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

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 2024. 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:

• 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 include the following:

• The provision of training events and conferences.

• The provision of advice and support in integrating environmental and sustainability good practice through

• discussion networks and guidance materials.

• The promotion of strategic partnerships within the sector.

• The promotion of research and the dissemination of good practice through projects.

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.

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.

Page 1

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES (REGISTERED NUMBER: 05183502)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

STRATEGIC REPORT

Achievement and performance Charitable activities

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 2024 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 2024 the charity made an overall surplus of £152,896 (2023: overall surplus of £101,610) with an unrestricted surplus of £153,984 (2023: unrestricted surplus of £94,326).

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 Memorandum of Association the charity has the power to invest in any way the trustees wish.

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 £72,281 to cover 2 months operational costs (2023: £51,569). 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.

Page 2

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES (REGISTERED NUMBER: 05183502)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

STRATEGIC REPORT

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,

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 285 at 31 December 2024 (2023: 277).

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 .

Page 3

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES (REGISTERED NUMBER: 05183502)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

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 have 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 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 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.

Page 4

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES (REGISTERED NUMBER: 05183502)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT 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.

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

C L Bonner C Calder (resigned 28.3.24) L A Ellis L E Frewin N F Glasser S Lynch Z P Robinson E A Simmons (resigned 16.7.24) A Berhamovic J E Boyer W J Currie (appointed 28.3.24) J Buglass (appointed 16.7.24) T L Lam J A I Montgomery S Thomas

Page 5

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES (REGISTERED NUMBER: 05183502)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

REFERENCE AND ADMINISTRATIVE DETAILS 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

Bankers

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

• 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 accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 6

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES (REGISTERED NUMBER: 05183502)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

In so far as the trustees are aware:

• there is no relevant audit information of which the charitable company's auditors are unaware;

• and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

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 15 July 2025 and signed on the board's behalf by:

Z P Robinson - Trustee

Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

Opinion

We have audited the financial statements of The Environmental Association for Universities and Colleges (the 'charitable company') for the year ended 31 December 2024 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:

• give a true and fair view of the state of the charitable company's affairs as at 31 December 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland';

• and have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (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.

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.

Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

Opinions on other matters prescribed by the Companies Act 2006

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

• the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the Report of the Trustees 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 Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept or 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.

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:

• 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 those 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.

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.

Page 9

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

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

15 July 2025

Page 10

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024

Notes INCOME AND ENDOWMENTS FROM Donations and legacies Charitable activities Conference Projects Membership Training Products and services Investment income Total EXPENDITURE ON Charitable activities Conference Projects Membership Training Products and services Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted fund £ 1,637 5 129,542 45,997 318,186 79,139 278,440 7,484 860,425 6 152,652 25,606 281,503 53,745 192,935 706,441 153,984 387,326 541,310	Restricted funds £ - 16,300 166,813 - 6,005 63,324 - 252,442 8,260 185,932 - 967 58,371 253,530 (1,088) 50,627 49,539	2024 Total funds £ 1,637 145,842 212,810 318,186 85,144 341,764 7,484 1,112,867 160,912 211,538 281,503 54,712 251,306 959,971 152,896 437,953 590,849	2023 Total funds £ 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

The notes form part of these financial statements

Page 11

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES (REGISTERED NUMBER: 05183502)

BALANCE SHEET 31 DECEMBER 2024

					2024	2023
		Unrestricted	Restricted		Total	Total
		fund	funds	funds	funds	funds
	Notes	£	£		£	£
FIXED ASSETS
Intangible assets		18,000		-	18,000	-
Tangible assets		1,500		-	1,500	-
		19,500		-	19,500	-
CURRENT ASSETS
Debtors		170,773		-	170,773	110,515
Cash at bank		730,596	49,539		780,135	671,865
		901,369	49,539		950,908	782,380
CREDITORS
Amounts falling due within one year		(379,559)		-	(379,559)	(344,427)
NET CURRENT ASSETS		521,810	49,539		571,349	437,953
TOTAL ASSETS LESS CURRENT LIABILITIES		541,310	49,539		590,849	437,953
NET ASSETS		541,310	49,539		590,849	437,953
FUNDS		18
Unrestricted funds					541,310	387,326
Restricted funds					49,539	50,627
TOTAL FUNDS					590,849	437,953

The financial statements were approved by the Board of Trustees and authorised for issue on 15 July 2025 and were signed on its behalf by:

Z P Robinson - Trustee

The notes form part of these financial statements

Page 12

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024

Notes Cash flows from operating activities Cash generated from operations Net cash provided by operating activities Cash flows from investing activities Purchase of intangible fixed assets Purchase of tangible fixed assets Interest received Net cash (used in)/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	2024 £ 120,286 120,286 (18,000) (1,500) 7,484 (12,016) 108,270 671,865 780,135	2023 £ 40,753 40,753 - - 3,278 3,278 44,031 627,834 671,865

The notes form part of these financial statements

Page 13

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024

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 Increase/(decrease) in creditors Net cash provided by operations	2024 £ 152,896 (7,484) (60,258) 35,132 120,286	2023 £ 101,610 (3,278) (7,632) (49,947) 40,753

ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.24 Cash flow At £ £ Net cash Cash at bank 671,865 108,270 671,865 108,270 Total 671,865 108,270	31.12.24 £ 780,135 780,135 780,135

The notes form part of these financial statements

Page 14

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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 285 as at 31 December 2024 (2023: 277).

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.

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.

continued...

Page 15

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

ACCOUNTING POLICIES - continued

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.

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

INTANGIBLE AND TANGIBLE FIXED ASSETS

Intangible and tangible fixed assets costing £1,000 or more are initially measured at cost and subsequently measured at cost or valuation, net of amortisation/depreciation and any impairment losses.

Cost is defined as purchase cost less any residual value.

Amortisation/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 Computer software 20% 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.

continued...

Page 16

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

ACCOUNTING POLICIES - continued

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.

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.

continued...

Page 17

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

ACCOUNTING POLICIES - continued

FINANCIAL INSTRUMENTS

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.

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.

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.

continued...

Page 18

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

DONATIONS AND LEGACIES

Donations and gifts INVESTMENT INCOME Bank interest receivable INCOME FROM CHARITABLE ACTIVITIES Activity Conference & sponsorship fees Conference Grants receivable Projects Products & services fees Projects Educational & company membership fees Membership Training fees Training Products & services fees Training Conference & sponsorship fees Products and services Products & services fees Products and services SUMS consultancy income Products and services Grants received, included in the above, are as follows: Accelerating Action and Leadership (SFC) grant Natural Environment Investment Readiness Fund grant Climate Ambassadors grant Environmental sustainability and net zero (SFC) grant		2024 £ 1,637 2024 £ 7,484 2024 £ 145,842 212,810 - 318,186 53,219 31,925 - 294,273 47,491 1,103,746 2024 16,626 23,569 25,615 147,000 212,810		2023 £ 1,114 2023 £ 3,278 2023 £ 159,429 224,696 53,196 278,605 21,410 - 12,449 149,401 21,889 921,075 2023 28,168 49,528 - 147,000 224,696

continued...

Page 19

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

CHARITABLE ACTIVITIES COSTS

Direct Costs (see note 7) £ Conference 83,205 Projects 185,932 Membership - Training 31,277 Products and services 201,775 502,189	Support costs (see note 8) £ 77,707 25,606 281,503 23,435 49,531 457,782	Totals £ 160,912 211,538 281,503 54,712 251,306 959,971

DIRECT COSTS OF CHARITABLE ACTIVITIES

Staff costs Conference expenses Project expenses Training expenses Products and services expenses	2024 £ 211,566 83,205 28,954 31,277 147,187 502,189	2023 £ 255,526 81,614 49,845 16,242 80,930 484,157

SUPPORT COSTS

Conference Projects Membership Training Products and services	Support Governance costs costs £ £ 75,264 2,443 23,977 1,629 271,402 10,101 22,946 489 47,901 1,630 441,490 16,292	Totals £ 77,707 25,606 281,503 23,435 49,531 457,782

continued...

Page 20

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

SUPPORT COSTS - continued

Basis of allocation - support costs

Basis of allocation - support costs
	2024	2023
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
	2024	2023
Audit fee	Actual	Actual
Legal and professional	Actual	Actual
Sundry and office expenses	Actual	Actual
Support costs, included in the above, are as follows:

SUPPORT COSTS

Conference £ Wages 53,595 Social security 5,170 Pensions 6,947 Travel and subsistence 2,162 Marketing and printing 1,010 Website and computer costs 738 Insurance costs 1,881 Bank charges 228 Sundry and office expenses 2,653 Recruitment fees 880 75,264	Projects Membership £ £ 27,550 188,801 2,702 18,341 3,634 24,776 1,441 8,934 673 4,173 493 3,055 1,253 7,772 152 946 (14,509) 10,961 588 3,643 23,977 271,402

continued...

Page 21

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

SUPPORT COSTS - continued

Wages Social security Pensions Travel and subsistence Marketing and printing Website and computer costs Insurance costs Bank charges Sundry and office expenses Recruitment fees GOVERNANCE COSTS Auditors' remuneration Legal and professional Travel and subsistence Auditors' remuneration Legal and professional Travel and subsistence	Products and Training services £ £ 17,332 33,750 1,520 3,373 2,184 4,408 432 1,441 202 673 148 493 376 1,253 46 153 530 1,769 176 588 22,946 47,901 Conference £ 735 1,113 595 2,443 Products and Training services £ £ 147 490 223 743 119 397 489 1,630	2024 2023 Total Total activities activities £ £ 321,028 232,012 31,106 25,167 41,949 35,039 14,410 9,234 6,731 2,804 4,927 2,784 12,535 10,664 1,525 1,480 1,404 4,072 5,875 - 441,490 323,256 Projects Membership £ £ 490 3,038 742 4,604 397 2,459 1,629 10,101 2024 2023 Total Total activities activities £ £ 4,900 4,800 7,425 6,245 3,967 5,399 16,292 16,444

continued...

Page 22

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

NET INCOME/(EXPENDITURE)

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

	2024	2023
	£	£
Auditors' remuneration	4,900	4,800
Operating lease charges	1,021	5,145

TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

C L Bonner

During the year ended 31 December 2024 C L Bonner served as an employee and trustee of EAUC.

During the year ended 31 December 2024 C L Bonner received remuneration amounting to £72,603 (2023: £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 2024 employer pension contributions amounted to £9,066 (2023: £7,477).

TRUSTEES' EXPENSES

During the year ended 31 December 2024 a total of £133 (2023: £801) was reimbursed to 2 trustees (2023: 5 trustees) for directly incurred travel expenses.

STAFF COSTS

Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Permanent staff Temporary staff		2024 £ 497,213 46,066 62,370 605,649 2024 8 6 14		2023 £ 451,502 40,469 55,773
				547,744
				2023 8 5 13

continued...

Page 23

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

STAFF COSTS - continued

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

£70,001 - £80,000 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 1,114 Charitable activities Conference 147,659 Projects - Membership 278,605 Training 20,130 Products and services 178,651 Investment income 3,278 Total 629,437 EXPENDITURE ON Charitable activities Conference 149,192 Projects 33,975 Membership 210,614 Training 26,432 Products and services 114,898 Total 535,111 NET INCOME 94,326 RECONCILIATION OF FUNDS Total funds brought forward 293,000 TOTAL FUNDS CARRIED FORWARD 387,326	2024 1 Restricted funds £ - 11,770 277,892 - 1,280 5,088 - 296,030 - 288,746 - - - 288,746 7,284 43,343 50,627	2023 - Total funds £ 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

continued...

Page 24

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

INTANGIBLE FIXED ASSETS COST Additions NET BOOK VALUE At 31 December 2024 At 31 December 2023 TANGIBLE FIXED ASSETS COST Additions NET BOOK VALUE At 31 December 2024 At 31 December 2023 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Prepayments and accrued income	Computer software £ 18,000 18,000 - Plant and equipment £ 1,500 1,500 - 2024 2023 £ £ 85,363 58,989 85,410 51,526 170,773 110,515

continued...

Page 25

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors Social security and other taxes VAT Other creditors Accruals and deferred income	2024 £ 19,798 12,869 17,168 - 329,724 379,559	2023 £ 2,519 11,863 18,644 7,155 304,246 344,427

DEFERRED INCOME

Deferred income included in the financial statements is as follows:

Deferred income at 1 January 2024 Deferred during the year Amounts released from previous years Deferred income at 31 December 2024	£ 281,831 302,390 (281,831) 302,390

Deferred income is comprised of the following items:

Unrestricted funds 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	2024 £ 241,665 - 40,343 282,008 20,382 302,390	2023 £ 231,696 3,110 30,400 271,506 16,625 281,831

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.

continued...

Page 26

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

LEASING AGREEMENTS

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

Within one year Between one and five years 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, included in the above are as follows: Unrestricted funds General fund Restricted funds Conference fund Projects fund Training fund Products and services fund TOTAL FUNDS	At 1.1.24 £ 387,326 15,261 14,702 11,455 9,209 50,627 437,953	Net movement in funds £ 153,984 8,041 (19,119) 5,038 4,952 (1,088) 152,896 Incoming resources £ 860,425 16,301 166,813 6,005 63,323 252,442 1,112,867	2024 £ 1,429 - 1,429 Transfers between funds £ - - 4,417 - (4,417) -49,539 - Resources expended £ (706,441) (8,260) (185,932) (967) (58,371) (253,530) (959,971)	2023 £ 1,021 1,429 2,450 At 31.12.24 £ 541,310 23,302 - 16,493 9,744 590,849 Movement in funds £ 153,984 8,041 (19,119) 5,038 4,952 (1,088) 152,896

continued...

Page 27

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds General fund Restricted funds Conference fund Projects fund Training fund Products and services fund TOTAL FUNDS Comparative net movement in funds, included in the above ar Unrestricted funds General fund Restricted funds Conference fund Projects fund Training fund Products and services fund TOTAL FUNDS

Net Transfers movement between At At 1.1.23 in funds funds 31.12.23 £ £ £ £ 293,000 94,326 - 387,326 3,491 11,770 - 15,261 (23,049) (10,853) 48,604 14,702 10,175 1,280 - 11,455 52,726 5,087 (48,604) 9,209 43,343 7,284 - 50,627 336,343 101,610 - 437,953 e as follows: Incoming Resources Movement resources expended in funds £ £ £ 629,437 (535,111) 94,326 11,770 - 11,770 277,893 (288,746) (10,853) 1,280 - 1,280 5,087 - 5,087 296,030 (288,746) 7,284 925,467 (823,857) 101,610

continued...

Page 28

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

MOVEMENT IN FUNDS - continued

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 TOTAL FUNDS	Net movement At 1.1.23 in funds £ £ 293,000 248,310 3,491 19,811 (23,049) (29,972) 10,175 6,318 52,726 10,039 43,343 6,196 336,343 254,506	Transfers between At funds 31.12.24 £ £ - 541,310 - 23,302 53,021 - - 16,493 (53,021) 9,744 - 49,539 - 590,849

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

Unrestricted funds General fund Restricted funds Conference fund Projects fund Training fund Products and services fund TOTAL FUNDS	Incoming resources £ 1,489,862 28,071 444,706 7,285 68,410 548,472 2,038,334	Resources expended £ (1,241,552) (8,260) (474,678) (967) (58,371) (542,276) (1,783,828)	Movement in funds £ 248,310 19,811 (29,972) 6,318 10,039 6,196 254,506

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

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.

continued...

Page 29

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

MOVEMENT IN FUNDS - continued

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.

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 2024 represent movements between EAUC's General fund and certain individual restricted funds.

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 £62,369 (2023: £55,773).

RELATED PARTY DISCLOSURES

There were no disclosable related party transactions during the year ended 31 December 2024 (2023: none) other than trustee's remuneration and expenses as disclosed in note 10 to the financial statements.

Page 30