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2025-12-31-accounts

A world with sustainability at its heart

Impact report 2025

A growing community of Our year in 10,000 numbers professionals, academics and leaders in the post-16 education sector 290 events delivered to over 60 institutions as educational members delegates 2,000 17 10 institutions supported staff 12 through our consultancy company members service in partnership with members* SUMS

(15.34 full time equivalent)

1,700

universities and colleges participated in our global commitment programmes

77

Green Gown Awards granted

200

leading projects shared as part of the Green Gown Awards

Our strategy

Welcome

Staff and board

Carbon impact

EDI

Finances

Welcome

This past year has been one of consolidation and quiet momentum for EAUC. Following the launch of our strategy, we’ve focused on strengthening the foundations that will support our work long into the future: investing in insight, systems and influence.

A key part of this has been taking stock. Our state of the sector research offers a valuable snapshot of where we are collectively: the progress made, and the challenges still ahead. Alongside this, our work exploring the intersection of equity, diversity and inclusion with environmental sustainability has been both necessary and thought-provoking.

It’s clear there is real commitment across our community, but also more to do to ensure that sustainability in practice is fair, inclusive and works for all people, as well as the planet.

Behind the scenes, we’ve made significant changes to how we operate. Bringing together eight websites into one and reviewing thousands of resources has not been the most visible work, but it is some of the most important.

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It means our members can more easily find what they need when they need it, and that we are better equipped, secure and resilient as an organisation.

Throughout the year, against a difficult backdrop for our sector, what has stood out most is the strength and spirit of our community. From the energy of our events and programmes to the thoughtful feedback we receive, there is a growing sense of shared purpose.

We’ve seen new connections form, fresh voices join the conversation, and a continued appetite for meaningful action.

There is, of course, more to do. But we move forward with stronger foundations, a clearer sense of direction, and deep appreciation for the people and communities that make this work possible.

About us

We’re the leading body for sustainability in the post-16 education sector in the UK and Republic of Ireland.

Primarily a membership body, we serve over 300 organisations whilst also working to change systems that enable sustainability action.

Charlotte Bonner Chief Executive

Our vision

Our strategy

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Goal 1

Our members will be achieving their ambitious sustainability goals

About

Key highlights

Through our learning opportunities and training sessions, tailored specifically for post-16 education, we’re proud to have supported over 300 institutions to turn their sustainability ambitions into action.

Our programmes have supported members to: Develop stronger leadership capabilities Take action to reach net zero and the Sustainable Development Goals Increase their understanding of climate issues

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Our annual conference

Our biggest event of the year brought together 300 people at Sheffield Hallam University.

The gathering provided an unrivalled opportunity for individuals to collaborate in person on shared challenges and progress their sustainability goals.

86% of delegates

who completed the post-event survey agreed that EAUC was helping to them to develop their skills and take meaningful sustainability action

Thank you to our sponsors and exhibitors for making the event possible and enriching the event experience with sector-relevant knowledge, services and practical tools.

Headline sponsor: Ridge and Partners LLP Leadership roundtable partner: Salix Finance

Exhibitors

Bunzl Cleaning and Hygiene Supplies Change Agents UK Circular and Co.

Eddison

Future We Want

Leadership Skills Foundation

Soil Association Cool Food Pro

Unisan Ltd

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Our members will be achieving Our members will be achieving their ambitious sustainability goals their ambitious sustainability goals

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Scotland programme

Through our Scotland programme, funded by the Scottish Funding Council (SFC), we engaged 655 individuals and all post-16 education institutions across the country.

A key focus of our work in Scotland is bringing institutions together through events and networks to enable peer-to-peer learning, support and co-creation.

We also develop practical resources on specific topics, such as biodiversity, and share analysis and insights that provide a unique sector-wide picture of sustainability across post-16 education in Scotland. Examples of this work include:

Climate risk profiles for Scottish college and university campuses

Analysis of Scottish colleges and

universities’ climate data submitted to the

Scottish Government under the Climate Change (Scotland) Act 2009

We were delighted to win Scottish Green Apple Environment Awards for two of our existing guides and tools on commuting surveys and climate risk . registers

Our Sustainability Project Manager, Rory Hill, also provided tailored support to Borders College, Forth Valley College and Queen Margaret University.

Our members will be achieving their ambitious sustainability goals

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Our targeted support is resulting in measurable progress for Scotland’s post-16 institutions, with members reporting:

Improved understanding of climate risk

40% of college and universities in Scotland can now evidence an advanced understanding of climate risk in their institutions, up from just 17% two years ago*

Better recording and reporting of Scope 3 emissions

Compared to two years ago, more institutions in Scotland are now able to identify and report key indirect emissions sources:

70% of institutions now report supply chain emissions, up from 51% in 2023/34

51% now report their commuting emissions, up from 33% in 2023/34

30% now report their student relocation emissions, up from 13% in 2023/34*

*EAUC analysis of Scottish college and university climate data

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Carbon Literacy Training

In 2025, we supported 96 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.

The programme requires participants to take a climate action pledge and has helped turn institutional sustainability commitments into practical action.

Pledges in action

On the operational side, I’ll look at how the systems I manage are used day to day.

Small things like optimising lift schedules, implementing smart lighting controls with all new LED projects, tweaking heating or changing to efficient boilers when required, can add up to big energy savings across the campus. Applied across multiple buildings, the effect is noticeable.

When we replace or upgrade systems, I’ll push for energy-efficient lighting, modern MRL lifts, and smart building controls, and I’ll check that products give clear carbon information, so we actually know the impact.

Electrical Systems Coordinator University of Plymouth

Our members will be achieving their ambitious sustainability goals

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I have managed to find three research projects willing to participate in a pilot of project level carbon tracking, looking at their carbon emissions as relates to travel.

In a previous trial of similar tracking undertaken at the school, one project reduced its travel carbon emissions by a third – reduction of about 100tCO2e.

If this were to be reflected in the three projects who are about to carry out the pilot, this could result in several 100 tonnes of CO2e being saved on those projects alone.

Sustainability Strategy Coordinator London School of Hygiene and Tropical Medicine

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Race to Zero and SDG Accord

We have continued to support post-16 education institutions to commit to net zero and the UN Sustainable Development Goals, and to turn those pledges into carbon reduction and social sustainability actions.

We launched the 8th annual SDG Accord report, the largest to date, with 207 institutions from 34 countries reporting, and a thematic focus on teaching and learning:

Nearly 70% say their sustainability practice is developing or established Most have sustainability policies or plans endorsed by senior leadership TVET providers* generally report their practices as less developed Only 14% of institutions said that they often or consistently test students' sustainability knowledge and skills

*Technical and vocational education and training (TVET) is a term used by UNESCO internationally to refer to education that focuses on skills development and prepares students for occupations.

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Our members will be achieving
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their ambitious sustainability goals
Carbon Coalition, we continued to, we continued to we continued to
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Carbon Coalition

Through the Carbon Coalition, we continued to, we continued to we continued to provide credible carbon reduction and offsetting approaches for our members.

Three of our members accessed the Carbon Coalition in 2025, enabling them to make more confident decisions about carbon offsetting in their institutions.

Concordat for the Environmental Sustainability of Research and Innovation Practice

Specialist Status in Education for Sustainable Development (SSESD)

We provided expert input to support the Education and Training Foundation to launch their first postpilot cohort of a new Specialist Status for Sustainable . Development (SSESD)

We continued to coordinate the Concordat with UKRI and the Wellcome Trust, encouraging our members to sign up and share learning through the newlycreated community of practice which met twice in 2025 with 157 attendees.

The status provides a structured process for staff in post-16 education to validate their expertise in ESD.

We gained 32 new signatories and three supporters in the year. We also launched a newsletter for the community and published three editions during the year.

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Our members will be achieving their ambitious sustainability goals

Learning and future plans

Through meetings and events with our members, we developed closer relationships with many of our institutional members and a better of understanding of their needs.

Feedback reinforced the need for a more structured continuous professional development programme that can support individuals at all levels to set, and reach, ambitious goals in their institutions. We were delighted to recruit a new Learning and Development Officer who has begun work to create a clearer learning pathway across our programmes, communities of practice and events.

We will be collating case studies to further share good practice and reflect the impact that the Concordat is making across the sector.

Social science students at the University of Salford learn about environmental justice as part of their course. The project was a finalist in the 2025 Green Gown Awards. Credit: University of Salford.

Goal 2

All post-16 education organisations in the UK and ROI will be engaged through our work

About

Key highlights

We are committed to ensuring that every post-16 education organisation across the UK and Republic of Ireland can engage with and benefit from our work. This means meeting institutions where they are, offering relevant support, building strong partnerships, and creating multiple entry points into sustainability.

73% of higher education institutions and 54% of colleges in the UK and Ireland are members of our community We maintained a membership renewal rate of 90% We saw an increase in adult education institutions engaging with us

Students at Birmingham Newman University restored a greenhouse and garden as part of the university’s sustainability plans. The project was a finalist in the 2025 Green Gown Awards. Image credit: Birmingham Newman University

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Growing and diversifying our community

This year, we have continued to strengthen and broaden our membership base. Alongside high renewal rates, we have seen growth in new areas, including increased engagement from adult education organisations, reflecting a wider sector appetite for sustainability.

We have also deepened our relationships across the sector. Our long-standing partnership with the Association of Colleges has enabled more joined-up, accessible support for further education institutions in England, while new conversations with sector bodies across the UK and Republic of Ireland are opening up opportunities to extend our reach further in the years ahead.

Alongside this, we have worked with 12 company members and multiple strategic partners, collaborating to develop new solutions, share expertise and amplify impact.

Encouragingly, we are also seeing more sector agencies explicitly recognising sustainability in their work, and signposting to EAUC as a trusted source of support.

Expanding how we engage

We have continued to evolve how we connect with our community. This includes developing more tailored, sector-specific communications and offers, alongside broadening the formats we use - from practical tools and guidance to video and digital content - to ensure our work is accessible and relevant to different audiences.

We have also created more opportunities for people to engage with us beyond membership. Initiatives such as the Green Gown Awards, SDG Accord and Race to Zero continue to act as important gateways, bringing new organisations and individuals into the EAUC community.

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All post-16 education organisations in the UK and ROI will be engaged through our work

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Impact case study

Turning ambitions into action

Dave Roffey Director of Projects and Sustainability Bedford College Group

“We were working on strengthening our institution’s approach to embedding sustainability across the curriculum.

While we had strong strategic ambitions, we faced challenges in translating these into practical actions for teaching staff and ensuring consistency across departments. We contacted the EAUC group to gain insight into sector best practice and identify practical tools to support implementation.

The EAUC group supported us through access to guidance documents, case studies, and peer networks. By participating in workshops and discussions, we were able to learn from other institutions facing similar challenges.

The group also provided practical resources that helped us develop internal guidance for staff and shape a more structured approach.

We are now able to develop clearer guidance for embedding sustainability into teaching practices and increased engagement from academic staff.

This has strengthened our institution’s ability to deliver on its sustainability strategy and has contributed to a more consistent and coordinated approach. Overall, the support from EAUC has accelerated our progress and boosted internal confidence in delivering sustainability initiatives.”

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All post-16 education organisations in the UK and ROI will be engaged through our work

Overall, the support from EAUC has accelerated our progress and boosted internal confidence in delivering sustainability initiatives.

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Strengthening foundations

Alongside this outward focus, we have invested significantly in our digital estate, creating a more accessible, streamlined and secure experience for users.

Bringing together eight websites into one, alongside a refreshed visual identity, has helped make it easier for members and nonmembers alike to find what they need and engage with our work.

Learning and future plans

In 2026, we look forward to:

Deepening partnerships with sector bodies across the UK and Republic of Ireland to extend reach and influence

Growing and diversifying our membership, including company members and underrepresented parts of the sector

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All post-16 education organisations in the UK and ROI will be engaged through our work

Continuing to provide opportunities for engagement beyond membership, using gateway initiatives to reach new audiences

Further tailoring our communications, content and offers to different parts of the sector

Building on collaborative projects across education phases to share learnings, realise efficiencies and maximise impact

Goal 3

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

About

Key highlights

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

We strengthened the sustainability evidence base for the post-16 education sector through two major research projects We shared over 200 examples of leading practice through the Green Gown Awards We continued to co-lead Climate Ambassadors engaging over 1,500 schools in climate action planning Our community of practice meetings remain one of our most popular offerings, attended by over 1,200 people

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Sharing new insights

Our 2025 state of the sector research provided the most comprehensive and up-to-date snapshot of sustainability in post-16 education in the UK and Ireland since 2018.

To complement this sector-wide view, we also carried out more indepth research into how equity, diversity and inclusion (EDI) is understood and applied within sustainability teams.

Across both pieces of research, we reported a consistent trend: institutions are balancing growing sustainability ambitions with increasing operational and financial pressures.

As well as the data being available for our sector to draw on, we are also using it to inform our policy asks and evidence the need for further investment from institutions, funders and policymakers.

This research shows that sustainability is now mainstream across post-16 education - but delivery is being held back by funding, capacity and accountability gaps that institutions cannot solve alone.

Charlotte Bonner Chief Executive

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

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Communities of practice

We convened 57 community of practice and regional meetings that were attended by over 1,200 attendees. These communities provide valuable networking and collaborative opportunities for professionals across the sector.

Impact case study

Emily Luby Sustainability Officer Bishop Burton College

“Being a member of EAUC has been invaluable to our sustainability journey. We’ve drawn on a wide range of resources, from SECR and commuting calculation tools to guidance on Climate Risk Registers and biodiversity. The content is tailored to the FE and HE sector, ensuring it remains relevant and aligned with our goals.

Their communities of practice provide a welcoming, supportive space to learn, share best practice, and build connections. Joining the FE community of practice as the convenor this year has highlighted their importance—especially in FE, where sustainability is often managed by a single individual. The meetings provide an important sounding board and have fantastic guest speakers on key topics, especially useful when new legislation is being implemented.”

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Being a member of EAUC has been invaluable to our sustainability journey... the content is tailored to the FE and HE sector, ensuring it remains relevant and aligned with our goals.

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Green Gown Awards

We continued to deliver the post-16 education sector’s only awards . programme dedicated to sustainability

The awards go far beyond simply recognising excellence. We strive to proactively share expertise and useful insights, unleashing a generational step change in how sustainability is embedded in education.

2025 UK and Ireland Green Gown Awards in partnership with UKRI:

112 15 people and categories projects assessed shortlisted

76 institutions 47 represented in awards the final granted

Our members will be achieving Goal 1We will provide unparalleled expertise 3 their ambitious sustainability goals on sustainability in post-16 education

The awards are like the Oscars for sustainability in colleges and universities! It's about finding the amazing projects where universities are making a real-world difference.

2025 finalist

Dr Ewan Woodley, Associate Professor of Geography at the University of Exeter, one of the 2025 Green Gown Award Sustainability Champions. Dr Woodley leads numerous modules that embed key sustainability issues and has pioneered low-carbon fieldwork opportunities.

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

International Green Gown Awards

We also work in partnership with our membership counterparts across the world, UN agencies, businesses and networks to deliver the International Green Gown Awards.

Thank you to our partners and sponsors who made the 2025 awards possible:

98 projects shortlisted and 8 59 institutions categories represented

30 27 awards countries granted represented

Universidade Federal Fluminense won a 2025 Green Gown Award in the Student Engagement category for the development of the Reciclotron project, a mobile app that encourages staff and students to recycle electronic waste in exchange for points. The points can be exchanged for products, service or charitable donations. Image credit: Universidade Federal Fluminense.

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Impact case study

Sharing solutions

Sivi Sivanesan Biodiversity and Landscape Manager Kingston University

“I am part of the biodiversity community of practice (CoP) in the EAUC. I joined the group both to learn and share biodiversity best practice within the higher education sector to improve our sector’s impacts on biodiversity on our sites and to maximise the potential of our collective sites to help support nature.

While individually in our institutions we may be the single source of expertise in our area, it can often feel isolated, especially when working to communicate the compliance needs around protecting nature.

Being part of the group where we can share solutions, experiences and can see that there are areas where we collectively are experiencing the same issues.

Mentally being part of the Biodiversity CoP is invaluable, as it helps bolster the hatches when things aren't going as well as they can, and keep pushing back into the breach.

The work that I do is separate from the Sustainability Team, as its different specialisms and there can often be conflicting goals, and we have had lots of instances where a sustainability aim for a project which has a negative impact on biodiversity on a site, is still prioritised as its classed as sustainable.

This is why I always clarify that the work that I do, and so being part of this group has helped with, is to progress the biodiversity goals at our institution which we have been working on for over 20 years.”

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Being part of this group has helped progress the biodiversity goals at our institution which we have been working on for over 20 years.

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Climate Ambassadors

As co-lead of the Climate Ambassadors programme, funded by the Department of Education, we continued to facilitate the sharing of sustainability knowledge between nurseries, schools and institutions in education.

By December 2025, we had helped to recruit more than 1,100 ambassadors from 500 employees. As a result, more than 1,200 primary schools and 450 secondary schools had engaged with the programme.

International insights

We collected, shared and drew on insights from institutions around the world through extensive partnership-building and leading international programmes such as Race to Zero, SDG Accord and the International Green Gown Awards.

In 2025, activity focused on celebration and knowledge-sharing led by the support needs of our signatories.

This included three international peer-learning events which attracted around 400 higher and further education representatives worldwide.

To coincide with Education Day at COP30, we brought together institutions from around the world to share information about net zero strategies. The event was held in partnership with the International Universities Climate Alliance.

Consulting services

In partnership with SUMS, we worked with ten institutions to offer expert sustainability and leadership consultancy support:

Technological University of the Shannon The Royal Society University of the Built Environment University of Reading University of London University of Northampton Oxford Brookes University Royal College of Art Open University Liverpool Institute of Performing Arts

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

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

Learning and future plans

We’re using the results of the state of sector research to inform our policy asks

We’re using our updated website’s enhanced functionality to better showcase world-leading sustainability practice and knowledge

We deepened our relationships with a variety of international partners, including UN bodies, and will look to find new ways to ensure that this global insight brings value to our members

We see opportunities to strengthen our collective advocacy efforts by supporting member engagement in key international sustainability processes and events, including the UN Climate Change Conference (COP)

Goal 4

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

About

Key highlights

We convened roundtables in Dublin, Belfast and Cardiff, bringing together representatives from education, government, sector bodies and industry to explore how post-16 education can accelerate sustainability.

We’ve long recognised the need for systems change. We’re now working to lead this shift through strategic collaborations with sector influencers to ensure sustainability action is enabled, embedded and promoted through the agencies, systems and frameworks that shape post-16 education.

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Policy roundtables

For the first time, we convened roundtables in Dublin, Belfast and Cardiff, bringing together representatives from education, government, sector bodies and industry to explore how post16 education can accelerate sustainability.

Key themes included the need for wholeinstitution approaches, stronger policy alignment, and better integration of sustainability into governance, curriculum and skills.

Participants emphasised collaboration across systems, place-based action, and consistent leadership, funding and workforce development to support a just and inclusive transition across the UK and Ireland.

The information gathered during these meetings has provided the foundation for our policy and advocacy work in 2026 and onwards.

Influencing international policy

In collaboration with the Higher Education Climate Network of Networks and other partners, we codeveloped a policy influencing plan aligned with the COP Global Action Agenda, strengthening the sector’s collective voice on climate action.

Consultation responses

We submitted evidence-led consultation responses, including to:

The Department for Education on FE teacher initial teacher training and development Medr and its regulatory powers Northern Ireland on the national Climate Action Plan

Ofsted on their inspection changes The Scottish Government on the Public Bodies Climate Change Duties

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Learning and future plans

We look forward to:

Publishing our policy asks informed by our state of the sector evidence base Sharing insights from our roundtable discussions across networks to support policy development, institutional planning, and leadership practice

Continuing to facilitate cross-sector dialogue through future events and collaborative forums

Developing tools, resources, and capacity-building programmes aligned with the needs identified in each national discussion

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Equity, diversity and inclusion

– Since launching our 2024 2030 strategy, we have committed to centring social justice, equity, diversity and inclusion (EDI) in everything we do.

This is not an add-on to our work: it is fundamental to our purpose, our values, and the impact we want to have across post-16 education.

In 2025, we published new research, the first of its kind, examining how EDI is understood and embedded within sustainability roles and functions.

While 84% of responding institutions recognised EDI’s relevance to sustainability goals, only 11% had an EDI plan aligned with institutional strategy.

More broadly, the picture is complex.

Many respondents described sustainability work that is still disconnected from social justice, alongside leadership and decision-making that does not yet reflect the diversity of the communities served. Nearly half reported feeling excluded or underrepresented in their role.

As with our state of the sector findings, the barriers are largely structural; including limited time and resource, siloed ways of working, and gaps in skills and confidence. But the appetite for change is clear, with strong demand for leadership, collaboration, and practical support.

Equity, diversity and inclusion

We have continued to track our own progress through regular staff and board reporting . and participation in the RACE Report

Last year, we achieved a 100% response rate, with 87% of colleagues expressing at least some sense of belonging.

While encouraging, this also highlights the importance of continuing to build an environment where all colleagues feel fully included and supported.

Over the past year, we have taken steps to embed EDI more fully in our own organisation; from investing in staff and board capability, to strengthening accessible communications and setting shared objectives.

Equity, diversity and inclusion

Learning and future plans

In 2026, we will build on our EDI work by:

Developing new materials for members on social sustainability Reviewing our HR policies to ensure they are aligned with our values

Strengthening board ownership and accountability for EDI

Creating clearer progression pathways for our team

Our strategy

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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 2025, our total emissions decreased by 41% to 91 tonnes of carbon dioxide equivalent (CO2e) compared to 2024. This decrease is primarily due to EAUC now using the UK Government conversion factor for homeworking. This factor includes energy use for office equipment and heating and is based on our staff full time equivalent. As the factor does not include water use and treatment, we continue to calculate this separately, using the domestic water factor.

Whilst our staff full-time equivalents (FTEs) have increased, our travel emissions are comparable to 2024. Our supply chain emissions have reduced by 28%.

Our carbon impact

Figure 1: 2024 vs. 2025 overall emissions

Year Staff (FTE) Total carbon
eissions
(tCO2e)		 Emissions per
FTE
(tCO2e/FTE)		 Income per
annum £		 Carbon
emissions per
unit of income
(tCO2e/£m)
2024 13.25 154.75 11.68 1,112,867 0
2025 15.34 90.55 5.92 964,294 0
% increase/
decrease		 16% -41% -49% -13% 0%

Figure 2: Breakdown of scope 3 emissions

Sources of carbon Emission source tCO2e % of
emissions
Scope 3 Home working 8.81 10%
Business travel 2.34 3%
Supply chain 79.40 87%
Water supply and
treatment		 0.00 0%
Total 90.55 100%

*Notes on emission scopes

Scope 1 and 2: We are a home-based organisation, so we do not have any scope 1 or scope 2 emissions.

Scope 3: Business travel includes all staff and trustee board travel. We calculate our business travel (staff and board), our homeworking, our water use and our supply chain emissions based on the HESCET method.

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Our finances

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Income: £964,294
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Investment income: £7,471
Conference
Donations and legacies £1,707 £115,624
Products
and services
£284,459
Projects
£179,575
Training
£35,104
Membership
£340,354
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Finances
Expenditure: £1,012,455
Conference
Products and £186,285
services
£251,131
Training
Projects
£36,919
£181,700
Membership
£356,420
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Financial review

During the period of 1 January to 31 December 2025, we made an overall loss of £48,161 (2024: £152,896 surplus), with an unrestricted loss of £25,730 (2024: £153,984 surplus) and a restricted loss of £22,431 (2024: £1,088 loss).

We invested some of our reserves into our new digital estate, providing us with a new website, which incorporates all of our programmes and a new customer relationship management system, increasing security and improving user experience. This work continues in 2026 as we bring in new features to benefit our members further.

We also refreshed our branding to enhance accessibility and modernise our identity. These investments are reflected in the loss that was made in the period.

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We received funds from the Scottish Funding Council for the continued delivery of our programme in Scotland and Climate Ambassadors funding from the UK Government via the University of Reading. Restricted funds made up 28% of our income.

Our membership income increased from £318,186 to £340,354 which reflects the growth in our membership, with 20 new members in the period, four of which from the higher education sector and 16 from the further education and skills sector.

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Financial review - future plans

As we continue to deliver our strategy, we will focus on strengthening our capacity, capability and evidence base so that we can deliver the greatest impact for our members and the wider sector.

We have expanded our team to include a policy and research officer, providing dedicated resource to support our influencing, insight and policy work.

We will also continue to prioritise staff learning and development, ensuring our team has the skills and confidence needed to deliver our ambitions.

We are pleased to announce that the Scottish Funding Council is continuing to fund our programme in Scotland for a further 12-month period in 2026-27. This allows us to continue and further develop our support and leadership for the sector in Scotland.

Our work on the Climate Ambassadors programme will continue through to 2027, helping us support climate action and leadership across the education sector.

Our reserves remain healthy, enabling us to make planned and purposeful investments in the people, resources and insight needed to deliver our new strategy while maintaining long-term financial resilience.

Finances

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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 2025.

Staff members

Albina Gashi, Project Officer - Green Gown Awards

Bianca Anechite, Policy and Research Officer

Charlotte Bonner, Chief Executive Lisa Chapman, Membership Training and Development Officer 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 – Joint Sustainability Partnership Tove Hubbard, Sustainability Programme Manager

Claire Mitchell, Senior Member Engagement Officer

Kathrin Möbius, Sustainability in Learning and Teaching Lead Jenny Nguyen, Sustainability Project Officer Marta Rozynska, Finance Manager Alice Smith, Communications and Governance Officer

Colleen Tait, Marketing and Communications Manager

Matt Woodthorpe, Scotland Director

Staff and board

Trustees

Aida Berhamovic Charlotte Bonner Jennifer Boyer Jon Buglass

Laurence Frewin (until July 2025) William Currie (until March 2026) Louise Ellis

Roederer Rose Lyne (appointed March 2026)

Neil Glasser

Tsz Lok (Joy) Lam Melanie Lenehan (appointed July 2025) Sara Lynch Ian Montgomery Zoe Robinson Sian Thomas

Thank you to our outgoing co-chair, Laurence Frewin, and Scotland chair, William Currie, whose board terms finished in 2025 and 2026 respectively.

De Montfort University, 2025 Green Gown Award winner, Sustainability Institution of the Year

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

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

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 2025

Page
Report of the Trustees 1 to 5
Report of the Independent Auditors 6 to 7
Statement of Financial Activities 8
Balance Sheet 9
Cash Flow Statement 10
Notes to the Cash Flow Statement 11
Notes to the Financial Statements 12 to 24

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

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

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 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the charity are as follows:

The strategies employed to achieve the charity's objectives include the following:

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.

STRATEGIC REPORT

Achievements 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 2025 all of the activities undertaken by the charity continued to meet the charity's objectives.

Page 1

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

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

STRATEGIC REPORT

Financial review

Financial position

During the year ended 31 December 2025 the charity made an overall deficit of £48,161 (2024: overall surplus of £152,896) with an unrestricted deficit of £25,730 (2024: unrestricted surplus of £153,984).

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 £81,786 to cover 2 months operational costs (2024: £72,281). There are sufficient funds for this. The trustees have this under constant review and will take steps to monitor this, subject to changes in the charity's operations.

Principal risks and uncertainties

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

The principal risks to the charity and how these are managed are set out below.

Risk - financial performance and sustainability

Risk concerning financial performance and sustainability includes any significant reduction in fundraising due to economic conditions. This risk 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 290 at 31 December 2025 (2024: 285).

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 https://www.eauc.org.uk/governance .

Page 2

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

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

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.

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.

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.

Page 3

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

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

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 L A Ellis L E Frewin (resigned 15.7.25) N F Glasser S Lynch Z P Robinson A Berhamovic J E Boyer W J Currie (resigned 31.3.26) J Buglass T L Lam J A I Montgomery S Thomas M C Lenehan (appointed 15.7.25) R R Fullerton (appointed 31.3.26)

Company Secretary F L Goodwin

Senior Statutory Auditor James Cruse FCA, 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

Unity Trust Bank Plc PO Box 7193 Planetary Road Willenhall WV1 9DG

Page 4

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

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

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. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

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

In so far as the trustees are aware:

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 14 July 2026 and signed on the board's behalf by:

Z P Robinson - Trustee

Page 5

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 2025 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'.

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.

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

Page 6

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

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:

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

James Cruse FCA, 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

14 July 2026

Page 7

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
Charitable activities
5
Conference
Projects
Membership
Training
Products and services
Investment income
4
Total
EXPENDITURE ON
Charitable activities
6
Conference
Projects
Membership
Training
Products and services
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
fund
£
1,707
115,624
44,006
340,354
35,029
207,440
7,471
751,631
186,285
45,390
356,420
36,517
152,749
777,361
(25,730)
541,310
515,580		 Restricted
funds
£
-
-
135,569
-
75
77,019
-
212,663
-
136,310
-
402
98,382
235,094
(22,431)
49,539
27,108		 2025
Total
funds
£
1,707
115,624
179,575
340,354
35,104
284,459
7,471
964,294
186,285
181,700
356,420
36,919
251,131
1,012,455
(48,161)
590,849
542,688		 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

The notes form part of these financial statements

Page 8

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

BALANCE SHEET 31 DECEMBER 2025

Notes
FIXED ASSETS
Intangible assets
13
Tangible assets
14
CURRENT ASSETS
Debtors
15
Cash at bank
CREDITORS
Amounts falling due within one year
16
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
18
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
fund
£
35,400
718
36,118
126,779
814,919
941,698
(462,236)
479,462
515,580
515,580		 Restricted
funds
£
-
-
-
-
39,468
39,468
(12,360)
27,108
27,108
27,108		 2025
Total
funds
£
35,400
718
36,118
126,779
854,387
981,166
(474,596)
506,570
542,688
542,688
515,580
27,108
542,688		 2024
Total
funds
£
18,000
1,500
19,500
170,773
780,135
950,908
(379,559)
571,349
590,849
590,849
541,310
49,539
590,849

The financial statements were approved by the Board of Trustees and authorised for issue on 14 July 2026 and were signed on its behalf by:

Z P Robinson - Trustee

The notes form part of these financial statements

Page 9

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
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 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		 2025
£
85,967
85,967
(18,000)
(1,186)
7,471
(11,715)
74,252
780,135
854,387		 2024
£
120,286
120,286
(18,000)
(1,500)
7,484
(12,016)
108,270
671,865
780,135

The notes form part of these financial statements

Page 10

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net (expenditure)/income for the reporting period (as per the Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Interest received
Decrease/(increase) in debtors
Increase in creditors
Net cash provided by operations		 2025
£
(48,161)
2,568
(7,471)
43,994
95,037
85,967		 2024
£
152,896
-
(7,484)
(60,258)
35,132
120,286

2.

ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.25 Cash flow At 31.12.25
£ £ £
Net cash
Cash at bank 780,135 74,252 854,387
780,135 74,252 854,387
Total 780,135 74,252 854,387

The notes form part of these financial statements

Page 11

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

General information

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

Accounting convention

The financial statements of EAUC, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", the Companies Act 2006 and the Charities Act 2011.

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

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

COMPANY STATUS

EAUC is a company limited by guarantee.

The members of the charitable company are universities, colleges or learning and skills sector providers referred to as Educational Members who subscribe to the EAUC and which totalled 290 as at 31 December 2025 (2024: 285).

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.

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:

o 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.

continued...

Page 12

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES - continued

EXPENDITURE

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.

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.

continued...

Page 13

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES - continued

FUND ACCOUNTING

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

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

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

FINANCIAL INSTRUMENTS

Financial instruments are recognised in EAUC's Balance Sheet when EAUC becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs are subsequently carried at amortised cost using the effective interest rate method unless the arrangement constitutes a financing transaction where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when EAUC's contractual obligations expire or are discharged or cancelled.

2. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

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

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

The following is a key source of estimation uncertainty:

Expenditure allocations: expenditure is apportioned where it relates to more than one cost category.

continued...

Page 14

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

3. DONATIONS AND LEGACIES

Donations and gifts
4.
INVESTMENT INCOME
Bank interest receivable
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Conference & sponsorship fees
Conference
Grants receivable
Projects
Educational & company membership
fees
Membership
Training fees
Training
Products & services fees
Training
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		 2025
£
1,707
2025
£
7,471
2025
£
115,624
179,575
340,354
8,105
26,999
260,758
23,701
955,116
2025
£
-
-
44,006
135,569
179,575		 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

6. CHARITABLE ACTIVITIES COSTS

Conference
Projects
Membership
Training
Products and services		 Direct
Costs (see
note 7)
£
102,024
118,923
8,199
20,067
188,371
437,584		 Support
costs (see
note 8)
£
84,261
62,777
348,221
16,852
62,760
574,871		 Totals
£
186,285
181,700
356,420
36,919
251,131
1,012,455

continued...

Page 15

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

7. DIRECT COSTS OF CHARITABLE ACTIVITIES

DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Conference expenses
Project expenses
Training expenses
Products and services expenses		 2025
£
278,263
72,003
13,560
19,673
54,085
437,584		 2024
£
211,566
83,205
28,954
31,277
147,187
502,189

8. SUPPORT COSTS

Conference
Projects
Membership
Training
Products and services		 Support
Governance
costs
costs
£
£
82,186
2,075
61,576
1,201
339,639
8,582
16,436
416
61,193
1,567
561,030
13,841		 Totals
£
84,261
62,777
348,221
16,852
62,760
574,871
Basis of allocation - support costs
2025
Staff costs
Staff time
Travel and subsistence
Staff time and actual
Marketing and printing
Staff time and actual
Website and computer costs
Staff time and actual
Insurance costs
Staff time and actual
Bank charges
Staff time
Sundry and office expenses
Staff time
Basis of allocation -governance costs
2025
Audit fee
Actual
Legal and professional
Actual
Sundry and office expenses
Actual
Support costs, included in the above, are as follows:
SUPPORT COSTS
Conference
£
Wages
58,671
Social security
6,165
Pensions
6,972
Travel and subsistence
2,362
Marketing and printing
2,760
Website and computer costs
2,165
Insurance costs
2,037
Bank charges
226
Sundry and office expenses
85
Recruitment fees
358
Amortisation of intangible fixed assets
90
Carried forward
81,891		 2024
Staff time
Staff time and actual
Staff time and actual
Staff time and actual
Staff time and actual
Staff time
Staff time
2024
Actual
Actual
Actual
Projects
Membership
£
£
39,114
242,508
4,110
25,484
4,648
28,819
4,780
9,759
2,098
11,409
2,220
8,950
3,854
8,418
199
933
57
285
239
1,482
60
372
61,379
338,419

continued...

Page 16

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

8. SUPPORT COSTS - continued

SUPPORT COSTS - continued

Brought forward
Depreciation of tangible fixed assets
Wages
Social security
Pensions
Travel and subsistence
Marketing and printing
Website and computer costs
Insurance costs
Bank charges
Sundry and office expenses
Recruitment fees
Amortisation of intangible fixed assets
Depreciation of tangible fixed assets
GOVERNANCE COSTS
Auditors' remuneration
Legal and professional
Travel and subsistence
Auditors' remuneration
Legal and professional
Travel and subsistence		 Conference

£
81,891
295
82,186
Products
and
Training
services
a
£
£
11,734
39,114
1,233
4,110
1,394
4,648
472
5,972
552
1,918
433
1,634
407
3,086
45
158
17
57
72
239
18
60
59
197
16,436
61,193
Conference

£
810
873
392
2,075
Products
and
Training
services
a
£
£
162
540
175
765
79
262
416
1,567		 Projects
Membership
£
£
61,379
338,419
197
1,220
61,576
339,639
2025
2024
Total
Total
ctivities
activities
£
£
391,141
321,028
41,102
31,106
46,481
41,949
23,345
14,410
18,737
6,731
15,402
4,927
17,802
12,535
1,561
1,525
501
1,404
2,390
5,875
600
-
1,968
-
561,030
441,490
Projects
Membership
£
£
540
3,348
399
3,609
262
1,625
1,201
8,582
2025
2024
Total
Total
ctivities
activities
£
£
5,400
4,900
5,821
7,425
2,620
3,967
13,841
16,292

continued...

Page 17

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

9. NET INCOME/(EXPENDITURE)

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

2025 2024
£ £
Auditors' remuneration 5,400 4,900
Depreciation - owned assets 1,968 -
Computer software amortisation 600 -
Operating lease charges 822 1,021

10. TRUSTEES' REMUNERATION AND BENEFITS

C L Bonner

During the year ended 31 December 2025 C L Bonner served as an employee and trustee of EAUC.

During the year ended 31 December 2025 C L Bonner received remuneration amounting to £75,147 (2024: £72,603). 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 2025 employer pension contributions amounted to £9,393 (2024: £9,066).

TRUSTEES' EXPENSES

During the year ended 31 December 2025 a total of £58 (2024: £133) was reimbursed to 1 trustee (2024: 2 trustees) for directly incurred travel expenses.

11.

STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2025
£
610,110
69,907
76,970
756,987		 2024
£
497,213
46,066
62,370
605,649

The average monthly number of employees during the year was as follows:

2025
Permanent staff
10
Temporary staff
7
17
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
2025
£70,001 - £80,000
1		 2024
8
6
14
2024
1

continued...

Page 18

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

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
13.
INTANGIBLE FIXED ASSETS
COST
At 1 January 2025
Additions
At 31 December 2025
AMORTISATION
Charge for year
NET BOOK VALUE
At 31 December 2025
At 31 December 2024		 Unrestricted
fund
£
1,637
129,542
45,997
318,186
79,139
278,440
7,484
860,425
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		 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
Computer
software
£
18,000
18,000
36,000
600
35,400
18,000

continued...

Page 19

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

14. TANGIBLE FIXED ASSETS

15.
16.		 COST
At 1 January 2025
Additions
At 31 December 2025
DEPRECIATION
Charge for year
NET BOOK VALUE
At 31 December 2025
At 31 December 2024
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
VAT
Accruals and deferred income
DEFERRED INCOME
Deferred income included in the financial statements is as follows:
Deferred income at 1 January 2025
Deferred during the year
Amounts released from previous years
Deferred income at 31 December 2025
Deferred income is comprised of the following items:
Unrestricted funds
Membership income received in advance
Products and services income received in advance
Grant income for projects
Deferred income at 31 December		 2025
£
90,118
36,661
126,779
2025
£
60,150
16,784
34,328
363,334
474,596
2025
£
259,478
38,019
33,322
330,819		 Plant and
equipment
£
1,500
1,186
2,686
1,968
718
1,500
2024
£
85,363
85,410
170,773
2024
£
19,798
12,869
17,168
329,724
379,559
£
302,390
330,819
(302,390)
330,819
2024
£
241,665
40,343
20,382
302,390

continued...

Page 20

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

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

Deferred income represents grant and other monies received in advance of specific projects where conditions are applied and have been deferred in order to comply properly with the conditions under which these monies have been received.

17. LEASING AGREEMENTS

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

Within one year
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
Projects fund
Training fund
Products and services fund
TOTAL FUNDS		 At 1.1.25
£
541,310
23,302
-
16,493
9,744
49,539
590,849
Incoming
resources
£
751,631
135,569
75
77,019
212,663
964,294		 2025
£
-
Net
movement
in funds
£
(25,730)
-
(741)
(327)
(21,363)
(22,431)
(48,161)
Resources
expended
£
(777,361)
(136,310)
(402)
(98,382)
(235,094)
(1,012,455)		 2024
£
1,429
At
31.12.25
£
515,580
23,302
(741)
16,166
(11,619)
27,108
542,688
Movement
in funds
£
(25,730)
(741)
(327)
(21,363)
(22,431)
(48,161)

18. MOVEMENT IN FUNDS

continued...

Page 21

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

18. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1.1.24 in funds funds 31.12.24
£ £ £ £
Unrestricted funds
General fund 387,326 153,984 - 541,310
Restricted funds
Conference fund 15,261 8,041 - 23,302
Projects fund 14,702 (19,119) 4,417 -
Training fund 11,455 5,038 - 16,493
Products and services fund 9,209 4,952 (4,417) 9,744
50,627 (1,088) - 49,539
TOTAL FUNDS 437,953 152,896 - 590,849

Comparative 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
£
860,425
16,301
166,813
6,005
63,323
252,442
1,112,867		 Resources
expended
£
(706,441)
(8,260)
(185,932)
(967)
(58,371)
(253,530)
(959,971)		 Movement
in funds
£
153,984
8,041
(19,119)
5,038
4,952
(1,088)
152,896

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

Net Transfers
movement between At
At 1.1.24 in funds funds 31.12.25
£ £ £ £
Unrestricted funds
General fund 387,326 128,254 - 515,580
Restricted funds
Conference fund 15,261 8,041 - 23,302
Projects fund 14,702 (19,860) 4,417 (741)
Training fund 11,455 4,711 - 16,166
Products and services fund 9,209 (16,411) (4,417) (11,619)
50,627 (23,519) - 27,108
TOTAL FUNDS 437,953 104,735 - 542,688

continued...

Page 22

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

18. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
Conference fund
Projects fund
Training fund
Products and services fund
TOTAL FUNDS
Purpose of Unrestricted Funds
General fund		 Incoming
resources
£
1,612,056
16,301
302,382
6,080
140,342
465,105
2,077,161		 Resources
expended
£
(1,483,802)
(8,260)
(322,242)
(1,369)
(156,753)
(488,624)
(1,972,426)		 Movement
in funds
£
128,254
8,041
(19,860)
4,711
(16,411)
(23,519)
104,735

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

Purpose of Restricted Funds - Projects fund

Projects fund

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

Purpose of Restricted Funds -

Conference fund, Training fund, Products and services fund

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

Conference fund

This fund represents the Annual Conference in Scotland, as part of the SFC project, to advance the education of the public and, in particular, those attending or working in universities in all aspects of sustainable development and the preservation, conservation and protection of the environment.

Training fund

This fund represents EAUC training events in Scotland, as part of the SFC project, to advance the education of the public and, in particular, those attending or working in universities in all aspects of sustainable development and the preservation, conservation and protection of the environment.

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.

continued...

Page 23

THE ENVIRONMENTAL ASSOCIATION FOR UNIVERSITIES AND COLLEGES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

19. 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 £70,876 (2024: £62,369) and the balance outstanding at the year-end was £nil (2024: £nil).

20. RELATED PARTY DISCLOSURES

There were no disclosable related party transactions during the year ended 31 December 2025 (2024: none) other than trustee's remuneration and expenses as disclosed in note 10 to the financial statements.

Page 24