**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**
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## **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.
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## **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
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## **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.
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The UK and Ireland Green Gown Awards ceremony.
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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.
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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**
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## **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.
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Students at Barnsley College, a finalist in the 2024 Green Gown Awards Credit: Barnsley College
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**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**
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**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**
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**Our impact**
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**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.
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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**
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**Goal 1: Our members will be achieving their ambitious sustainability goals**
## **EAUC annual conference**
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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**
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**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
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## **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.
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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**
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**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**
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**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**
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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**
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**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.”**
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The University of Winchester.
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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**
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## **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.
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**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.
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**PAGE 19 IMPACT REPORT 2024**
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**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**
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**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**
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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**
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## **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**
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**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**
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**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**
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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**
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## **Our finances**
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Income: £1,112,867
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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
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**----- Start of picture text -----**
Expenditure: £959,971
**----- End of picture text -----**
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Conference
£160,912
Products and services
£251,306
Projects
Training £211,538
£54,712
Membership
£281,503
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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...
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**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...
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**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.
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