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2025-08-31-accounts

Registered number: 07139068 Charity number: 1135148

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the charity, its Trustees and advisers 1
Trustees' report 2 - 21
Independent auditor's report on the financial statements 22 - 25
Statement of financial activities 26
Balance sheet 27 - 28
Statement of cash flows 29
Notes to the financial statements 30 - 51

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2025

Trustees A Owens,Chair of Trustees
P Richardson
R Hatwood(resigned 11 November 2024)
P Brock,Co-option
H Robinson,President for 2024-2025
J H N Esson,Co-option
L M Bate,Co-option
A Barlow,Elected Member
D Howlett(Freeman),Vice Chair of trustees
R Chambers
M Froud
J Hopkin
S Wilson
C Owen,Vice President for 2024-25(appointed 1 September 2024)
F Sheriff(appointed 1 September 2025)
Company registered
number
07139068
Charity registered number
1135148
Registered office
160 Solly Street
Sheffield
S1 4BF
Senior leadership team
S Brace - Chief Executive
E Anderson - Head of Publishing
R Kitchen - Head of Professional Development
A Forsyth - Finance & Operations Manager
Independent auditor
Sumer Auditco Limited
Statutory Auditors
Albert Works
Sidney Street
Sheffield
S1 4RG
Solicitors
Wrigleys Solicitors LLP
Derwent House
150 Arundel Gate
Sheffield
S1 2FN

Page 1

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees present their annual report together with the audited financial statements of the Geographical Association for the year ended 31 August 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.

Since the charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

The Geographical Association (GA) is the subject association for teachers of geography and a registered charity. Its mission is to ‘further geographical knowledge and understanding through education’.The GA supports teachers to improve the quality of their geography lessons and to help more young people enjoy the benefits of studying geography. The GA is a voice for geography, advocating for the importance of the subject in education and to society. The GA:

This report covers the final year of the GA’s 2020–2025 strategic plan, which aimed to:

The completion of the GA’s 2020-25 strategic plan took place during a challenging external environment, with schools reporting limited budgets and a hiatus in their decision making whilst they awaited the outcome of the Curriculum and Assessment Review. Wider economic changes, including the increase in employer NI contributions, have added additional costs to the GA’s expenditure.

These pressures have placed significant financial pressure on the GA’s membership numbers, particularly amongst primary schools, and on teachers’ purchasing decisions in relation to the GA’s paid for resources and services.

Over the last 5 year period the GA invested in its future (new CRM system, the development of an enhanced membership offer and some new membership services). This investment was funded from surpluses made in some projects and from our reserves.

The tightening economic climate has brought greater focus on the need for the GA to achieve, and maintain, a balanced budget. The Trustees agreed to continue investing in our future and a plan to achieve a balanced budget by 2028.

Page 2

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Objectives and activities (continued)

The CEO’s overview Geography for all our Futures, published in 2024 highlighted a number of opportunities and challenges that helped shape the development of the GA’s new 2025-30 strategy. In developing a new strategy the GA undertook an online consultation with its members, ran a discussion session at GA conference and has held a series of discussions with trustees, staff, key stakeholders and its strategic partners.

The GA’s draft new 2026-31 strategy has been considered by its Trustees. It identifies three central areas for the Association’s work:

In taking forwards its 2026-31 strategy the GA will work through its staff team; trustees, committees and interest groups; members and strategic partners; and a wider range of stakeholders, networks and organisations.

Membership is at the core of how the GA advocates for geography and how we support the work of thousands of teachers. Members of the GA include primary and secondary teachers and their schools; Initial Teacher Trainee (ITT) geography students; geography ITT course leaders and geography colleagues working in Higher Education, Government and its agencies business, and not-for-profit organisations. 90% of the GA’s members are based in the UK.

On 31 August 2025 the GA had 5,012 paying members.

Members receive a range of benefits including the GA’s weekly term-time newsletter; the termly GA Magazine; one or more of the GA’s termly journals – Primary Geography, Teaching Geography and/or Geography; access to member-only online resources; discounts on the GA’s publications, CPD and Conference; and other subject-specific support. Becoming a member is also a requirement for a school’s application towards receipt of the GA’s Geography Quality Mark accreditation.

The GA has weekly term-time contact with over 17,000 primary and secondary teachers. Our wider impact exceeds this. It is estimated that the GA’s work reaches ~22,000 teachers annually – for example, through our digital resources and social media presence; via our journals which are available in over 140 Higher Education institutions; and through regular coverage of the GA’s views and work in the education press and media.

2025 saw a record 302,000 candidates for GCSE geography in England, Northern Ireland and Wales. Since 2011’s historic low, of 180,000 entries, geography has experienced continuous growth. GCSE geography is the sixth most studied GCSE.

Turning to A level, 2025 saw 34,336 young people sit their A level geography exam. However, this represented a drop in entries, when compared to 2024. Geography is the 12th most studied A level subject.

The GA congratulated all the young people receiving their results and also shared a detailed analysis on the GA website of the results, numbers, grade distributions written by the GA’s Assessment and Qualifications Interest group.

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Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Objectives and activities (continued)

b. Public benefit

The GA’s Trustees have given due consideration to Charity Commission guidance on the operation of the public benefit requirement. The GA’s charitable object is the advancement of education for the public benefit by furthering geographical knowledge and understanding, through the promotion of good practice in geographical teaching and learning. It is the GA’s belief that everyone is entitled to a high-quality geographical education, which provides benefits to our lives, learning and livelihoods. Thanks to the support provided by its members, volunteers, donors, programme supporters, sponsors and strategic partners, the GA undertakes a wide range of public benefit activities:

Through its work to enhance the teaching and learning of geography, and through public advocacy and engagement with policy makers, the GA positively influences the geographical education at the national scale.

The GA provides some support directly to young people through our programme of competitions and quizzes; the local lectures and events – such as the WorldWise competitions - provided by the GA’s regional branches; the Geo-Live programme at the GA’s annual Conference and provision of online resources to support their studies and which promote further study and careers through geography.

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Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Achievements and performance

a. ADVOCATE - Advance geography in education and more widely

The GA has actively and positively engaged with educational policy makers and key stakeholders over 2024–2025.

This included providing a consultation response to the Independent Curriculum and Assessment Review, and to consultations led by the parliamentary Education Select Committee on post-16 education, the Department for the Environment, Farming and Rural Affairs on the Land-Use Map of England and Ofsted on its new Inspection Framework.

The GA has also continued to provide ongoing advice and guidance to the Department for Education, to awarding organisations and multi-academy trusts, publishers and other key stakeholders on a range of issues relevant geographical issues and with respect to the proposed Natural History GCSE.

The GA’s work was cited in a parliamentary answer given by Catherine McKinnell MP, Minister for School Standards.

1.1 Independent Review of Curriculum and Assessment

Central to the GA’s advocacy was our response to the Curriculum and Assessment Review. This drew on the views of over 400 teachers who responded to the GA’s public consultations on fieldwork and the current geography curriculum and qualifications.

The GA’s recommendations were widely shared with our members, strategic partners, ITT colleagues, Higher Education geography departments and featured in the education press. The GA’s analysis identified that the major area for review and reform was GCSE geography, whilst more modest changes were proposed for the National Curriculum and A levels. The GA strongly highlighted geography’s importance in teaching young people about climate change, sustainability and green skills, the need to strengthen fieldwork and use of geo-spatial analysis, the need for geography to be for everyone and geography’s successful growth to record levels of GCSE entries.

This advocacy was complemented by the GA’s involvement with a range of debates about the geography curriculum including a joint Curriculum Debate with the Institute of Education/UCL, online discussion with Oxford University and a curriculum discussion at GA Conference.

The GA also undertook wider advocacy to highlight specific aspects of geography. This was through the publication of the High-Quality Fieldwork for all Research Report (see section 1.2) and its associated discussions and dissemination; including partnership activities with the Royal Geographical Society (RGS), Field Studies Council (FSC) and the Awarding Organisations. In addition, publication of Geography for Everyone? Diversity and Inclusion and the Geographical Association (See section 2.5) provided a qualitative overview of these issues and also considered the wider challenge of equality, diversity and inclusion across geography.

The GA brought significant focus to the important contribution of geography to teach young people about climate change, sustainability and green skills. Much of this was undertaken in partnership. The GA worked with the RGS to develop the geography section of the Royal Meteorological Society’s Curriculum for Climate Literacy. The GA also worked with the Council for Subject Associations and UCL’s Centre for Climate Change and Sustainability Education on a number of publications, events and position statements about climate change and sustainability education. The GA also published Thinking critically in geography: teaching climate change by Catherine Owen and Andrew Taylor to offer further support for teachers on this issue.

Beyond education policy matters in England, the GA has also engaged with Estyn (the education and training inspectorate for Wales) and with the Scottish Executive (via a forum organised by the Royal Scottish Geographical Association)..

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Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Achievements and performance (continued)

The GA’s CEO, joined a Royal Society expert panel to provide a subject specific context for the development of mathematical and data skills as part of the Royal Society’s new approach to mathematical and data education.

2024-25 has also seen pressure on the funding position of many UK universities with many Higher Education geography colleagues facing the risk of redundancy and proposals to merge or close a number of geography departments. In response the GA published a statement highlighting its concern over how, “reductions in the capacity of geography in Higher Education will limit opportunities for the discipline to make geography for everyone, and erode the numbers of geography graduates who are needed by our economy, society and environment”.

1.2 High-Quality Fieldwork for All

The High-Quality Fieldwork for All research report, written by the GA’s Head of Professional Development , drew on responses from 400 geography teachers, focus groups, evidence from our Geography Quality Mark submissions and our partner organisations including the Field Studies Council, Esri UK, the Ordnance Survey, leading Higher Education geographers, the RGS and the Awarding Organisations.

As well as outlining good practice and profiling the work of primary and secondary schools, this report also explores how to progress pupils’ learning through fieldwork and how to promote inclusion and diversity in field practice. So that primary and secondary teachers can reflect on their school’s practice and develop their future work it provides a framework for CPD that can be drawn on. The report also outlines a proposed National Plan for Fieldwork, with lessons shared with the wider geographical community.

It has been widely shared with the GA’s membership network and beyond, through the FSC’s centres and networks and was presented to the Geography Leads of a number of multi-academy trusts in July 2025. This research report has been downloaded over 200 times since publication.

Complementing this report, was a wider range of work to raise the importance of geographical fieldwork and support teachers to develop their fieldwork practice. This included activities with a number of our strategic partners. With the Field Studies Council (FSC) the GA published Spiralised Fieldwork Resources which exemplified progress of pupils’ fieldwork with a focus on using the schools grounds and local area. The GA also undertook joint fieldwork CPD with the FSC, including support for the Subject Knowledge Scholars. In partnership with Discover the World Education the GA contributed to a series of CPD events and the educational resources developed with the Environment Agency that included a range of fieldwork activities for schools.

The GA also met regularly with the Awarding Organisations (AO) to discuss fieldwork and its assessment and, jointly with the RGS, held a focused discussion on fieldwork with the AOs.

To better support and celebrate fieldwork the GA ran its annual National Festival of Field in June 2025. This initiative shared the work many primary and secondary schools and the GA was delighted that at least 11,200 pupils undertook fieldwork during the festival. The GA thanks all of the schools for sharing their work and also the wider range of supporters and advocates for the festival.

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Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

(A company limited by guarantee)

THE GEOGRAPHICAL ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Achievements and performance (continued)

1.3 Sharing our work with members and the wider subject community

www.geography.org.uk is at the heart of the GA’s communications with its members and wider subject community, and the website was viewed 1.1 million times by 284,000 users. The GA shared news of its own work, wider policy change and other ‘geography news’ through 50 online news-pieces over this year. The website is also used to engage and consult with teachers, such as the consultations on the curriculum and the GA’s strategy – which received 100s of responses, and to provide space for wider discussion and debate. The latter is supported through the GA’s blog which featured 46 blogs contributed by a wide range of teachers and geographers writing from different perspectives, and had over 6500 online users during the last year. The GA was also pleased to receive blogs and other contributions from a wider range of primary and secondary teachers and from partners including the Department for Education/National Education Nature Park, Royal Statistical Society, Royal Meteorological Society, Centre for Climate and Sustainability Education (UCL), Royal Geographical Society and the Oak National Academy.

The GA also shares its work regularly to its 65,000 social media followers across BlueSky, Facebook, Instagram, LinkedIn and X. During 2024-25 the GA had over 1,350,000 views of its social media content, which is complemented by the social media activities by the CEO and other GA colleagues. We thank all of our followers who have helped share, amplify, engage with and comment on the GA’s social media content.

The GA’s work and views were also regularly featured in the press and media and included coverage on two BBC Radio Sheffield broadcasts, and in the Guardian, National Careers Week, Professional Development Today, two features in Schools Week, Teach Secondary, six pieces of coverage in the TES and in two Times Radio broadcasts.

GA publications were also recognised in the annual Teach Awards (Geography through enquiry by Margaret Roberts was a finalist in 2024; Thinking critically in geography: teaching climate change by Catherine Owen and Andrew Taylor is a finalist in 2025 with the final results due in October) and in the Education Business Awards in 2025 the GA was shortlisted with Primary Geography CPD Pack: Inclusive Geography: Diversity and Difference by Ben Ballin.

The GA was also pleased to celebrate the recognition of two of its long-standing and leading members Dr Di Swift and Graham Goldup in the King’s Birthday Honours 2025.

b. CONNECT - Create a more inclusive and sustainable geography education community

This strand of the GA’s work aims to create a larger, more diverse, more inclusive and better-connected professional community for geography educators.

2.1 Supporting the subject community through membership

Membership is at the heart of the GA’s support for the subject community.

As with other subject association and bodies, the GA faces a challenging content for membership. The financial challenges facing schools have been widely reported and the Curriculum and Assessment Review has delayed many schools’ decision making whilst they wait for the Review’s final report in the autumn of 2025.

This has placed pressure on all grades of the GA’s membership, particularly amongst our primary members. Since 2022 the GA has experienced year-on-year declines in membership numbers, which in August 2025 stood at 5012.

Led by the GA’s Membership Manager and Head of Finance, the GA has been undertaking work to strengthen its membership offer, encourage stronger engagement – particularly on joining, and seek to raise renewal rates and promote longer terms membership.

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Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Achievements and performance (continued)

Over the summer of 2025 the GA undertook a pilot evaluation with 400 new primary and secondary members to better understand how the initial member offer can be strengthened and provide greater clarity around the full value of what the GA provides to schools. Further testing and review will be undertaken with the aim of implementing key enhancements over the coming year.

Whilst the GA has memberships in 70 countries, the majority of our membership is based in the UK – predominantly England, with a focus on primary and secondary teachers and/or their schools.

The GA’s membership is split broadly equally between primary and secondary schools and the GA has been working to provide more phase specific communications, through phase relevant welcome packs and separate e-updates for primary and secondary teachers respectively. These complement our journals Primary Geography, Teaching Geography and Geography. The GA is pleased that 650 members and contacts have shared their professional interests within the online members area of the GA website, so that they can receive more tailored support.

Membership subscriptions represent about 43% of the GA’s annual income and are the GA’s single largest source of income. This provides a vital underpinning of the Association’s work and the GA thanks all our members for this vital financial support.

In addition to their annual subscriptions many members also contribute their time and expertise to help support the GA as volunteers. This includes the GA’s Board of Trustees, regional branches, journal editorial and publications boards, phase and special interest groups and committees, as reviewers, competition judges and moderators, responding to consultations and in many other ways and settings.

Some of the GA’s members kindly gave additional financial contributions to the Association’s work that supported the lunch for long standing members at GA conference, small grants to the GA’s branches and additional support for the GA’s developing work to exemplify green skills through geography gifts. The GA also received news of a pledge made in a long standing members will.

The Association - and geography - is fortunate to be able benefit from such important and widespread support, in many different ways, from its members.

2.2 Connecting Teachers through professional development

The GA’s CPD programme reached over 3,100 primary and secondary teachers, and geography trainees through face-toface and online support. This programme included the GA’s annual conference; core CPD programme; TeachMeets organised by President Hina Robinson and consultancy support to a range of MATs and networks including STOCCAT, LEAD Teaching School Hub and Birmingham Education Partnership. CPD events were also run by the GA’s Branches and GA interest groups – such as the GeogLive! online session run by the Early Years and Primary group which have been viewed 10,000 times. In addition, a number of CPD events were organised jointly with the Historical Association, Discover the World, the Field Studies Council and the ‘Festival of Geography’ with the Royal Geographical Society and the GA provided input into the South West Geography Conference, Northern Geography Event and the Durham Primary Geography network.

A paper by the GA’s Head of Professional Development and Dr Emma Rawling Smith about the importance of subject specific CPD and the GA’s approach was featured in Professional Development Today.

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Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Achievements and performance (continued)

The GA provided input into a number of ITT courses, including Reading, the IOE, Teach First, Oxford University, Edge Hill University and Best Practice Network, and the GA has seen an increase in the number of its student teacher members. The GA was pleased that geography trainees – Sophie McSherry, Tasmina Rahman and Lauren Coleman – shared their experiences of becoming geography teachers in a series of GA blogs and Hope Nyabienda and Maya Chukujama also shared their experiences as trainees and early career teachers.

A number of GA colleagues and Trustees also provided several contributions to the annual Geography Teacher Educators Conference, including sharing the outcomes of the GA’s Geography for Everyone? Research report, and the Charney Manor Primary Geography Conference.

A new development was the launch of the GA’s inaugural Subject Knowledge Scholar Programme. This course supports individuals who do not have a first degree in geography and who are planning to become geography teachers. It was fully subscribed with an initial cohort of 37 individuals, whose subject backgrounds spanned criminology, anthropology, archaeology, economics and business studies.

Scholars completed an eight-week online taught course, undertook fieldwork CPD and a number attended annual conference. The GA also provide a range of resources, publications and other support to develop the Scholars’ subject knowledge. The success of this pilot programme enabled the GA to offer the Scholar programme over 2025-26, with additional opportunities for non-specialist existing PGCE students and/or classroom teachers to take part too.

2.3 Annual Conference

The GA’s Annual Conference was held at Oxford Brookes University and was attended by 477 delegates, speakers and exhibitors, a slight increase on 2024 delegate numbers.

Hina Robinson, GA President, 2024-25 chose ‘Connected geographies’ as the conference theme. We hosted a lunch for GA members with 25 years’ service to the Association, which was kindly supported by a bequest from a GA member, and specifically welcomed first time attendees which included 7 Subject Knowledge Scholars.

There were 127 sessions across the three days of the Conference. Highlights included Dr Anjana Khatwa’s public lecture ‘The whispers of rock: stories from the Earth’; Hina’s Presidential lecture; Paras Chandaria’s keynote lecture, ‘Nairobi National Park: A case study of connected geographies’; the Rex Walford lecture given by Dr Emma Rawlings Smith and the Primary keynote given by Rebecca Leek.

In addition, delegates attended a range of local field courses, visited the exhibitors, celebrated the excellence of geography colleagues and publications at our Awards Presentations and networked with colleagues new and old. A number of GCSE and A level students also joined for a series of GEOLive workshops to support their studies and highlight the value of geography to further study and careers.

The GA thanks all who helped the conference be so successful - presenters, exhibitors, delegates, The GA’s strategic partners - Discover the World Education, Environment Agency, Field Studies Council and Ordnance Survey - and conference sponsors - AQA, Esri UK, Hachette Learning, NST, OCR and Pearson.

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Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Achievements and performance (continued)

2.4 Connecting Schools and Higher Education

The GA undertook partnership with research colleagues from Sheffield University and Oxford Brookes University.

Higher Education colleagues continued to be active in the GA’s work including the recording of podcasts with Dr Catherine Walker on climate action, and Drs Parvati Raghuram, Manu Lekunze and Melis Cin. In addition, Dr Charlene Rose developed an A Level resources on hyper diversity and Caribbean takeaways in Birmingham and share this work with the GA’s Subject Knowledge Scholars, and the GA continues to offer an intern placement to a geography student from Sheffield University.

The GA continued to liaise closely with the other geographical organisations including the Awarding Organisations, COBRIG, International Geographical Union, Scottish Association of Geography Teachers and Royal Scottish Geographical Society. The GA is a member of the Council for Subject Associations (CfSA) and contributed to its work over 2024-25, particularly in relation climate and sustainability education. Fora and networks provided by the CfSA also provided the opportunity for the GA to take part in discussions with members of the Curriculum and Review team, Ofsted and the Oracy Commission. .

2.5 Equality, Diversity and Inclusion in Geography

The need to address equality, diversity and inclusion (EDI) is embedded in the GA’s new strategy and the organisation has been working to better address and represent EDI through a range of activities. This is reflected in the more diverse range of speakers and perspectives at GA events, through its journals, blogs and projects, within the GA’s Board of Trustees, interest groups and other activities.

Central to this work has been the publication of the research report Geography for Everyone? Diversity and inclusion and the Geographical Association. This qualitative review, written on behalf of the Geographical Association’s Diversity and Inclusion Working Group with contributions from Alastair Owen and Chris Winter, alongside Iram Sammar, Nona Anderson, Peter Jackson and Hina Robinson. It drew together anonymised feed-back from a wide range of contributors and shared findings in relation to peoples lived experiences of the GA in terms of diversity and inclusion, perceptions of operational barriers and structures that work against the GA becoming more diverse and inclusive; the positive power of geography and its problematic legacy; and made conclusions and recommendations. Work is now being taken forward across its recommendations, and in other areas of the GA’s work, with an annual report of the associations equalities, diversity and inclusion work being provided to its trustees.

The Report was shared at the Geography Teacher Educators Conference, at the GA Conference, to all GA special interest groups and committees, and with all Higher Education geography departments.

The GA continues to seek to draw on a wider range of teachers and perspectives in its work, events, publications, blogs, journals and podcasts. Over 2024-25 this included Jon Boden-Wright’s GA blog on embedding LGBTQ+ in the geography classroom; a podcast discussion between Professors Pat Noxolo and James Esson and Francisca Rockey – founder of Black Geographers; Briley Habib and Shanique Harris writing ‘Beyond ‘push and pull’: updating the teaching of migration’ in Teaching Geography; the ‘Three Presidents’ podcast featuring by Hina Robinson, Catherine Owen and Denise Howlett (Freeman); and Kit Marie Rackley and Alice Hoy writing on Fluid Identities in Primary Geography.

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Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

(A company limited by guarantee)

THE GEOGRAPHICAL ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Achievements and performance (continued)

c. EMPOWER - Enable better understanding and appreciation of the world

Through this strategic aim, the GA strives to impact the professional knowledge and skills of teachers of geography, and to inspire young people so that they continue to learn about the world and the subject.

3.1 Resourcing primary and secondary teachers

There are many challenges to teaching geography as a generalist primary colleague or as a non-subject specialist in a secondary school. To help address the GA worked with the Oak National Academy to develop a curriculum for geography covering the requirements of Key Stages 1, 2 and 3. Led by the GA’s Head of publishing, the GA’s team of freelance writers completed work on two Oak contracts. This has created 235 primary and 246 secondary lessons which are being made freely available to teachers by the Oak National Academy. The units include materials on the UK landscape, rivers, volcanoes, global trade, sustainability, ice and glaciers, the Anthropocene and sustainability. Climate change is integrated throughout, specific fieldwork lessons are included throughout, and lessons that guide students in using GIS are also included throughout. The country/region-based units include a lesson outlining the political and historical context of those places to provide further context for learning about the geography there. The Oak team presented their work with the GA at the Annual Conference and also published a video featuring Steve Brace CEO GA and Graeme Schofield Oak’s geography subject encouraging primary and secondary teachers to use the geography resources.

A new series of resources for primary and secondary schools were developed jointly with the GA’s strategic partner the Environment Agency. These include an A level resource examining coastal management and how the EA draws on environment impact assessment in its management strategy and a resource for KS3 geography that uses the Humber catchment as the context to study flood management strategies and a range of careers associated with management river catchments.

The GA worked with BBC Teach on two projects. Following a review of BBC Teach video content, Jon Cannell (primary) and Fiona Sherriff (secondary), created teacher notes to support these resources. These include subject specific vocabulary, suggested activities and points for discussion which wrap around the video content. Consultant to the GA, Alan Parkinson, was also involved in the creation of teacher notes for BBC Teach’s new resource ‘Planet planners’ which uses the Roblox platform to immerse pupils in geographical decision making.

In addition, the GA published the following new Online Teaching Resources: Spiralised Fieldwork Resource Collection (with the FSC), Caribbean cuisine and superdiversity in Birmingham (Dr Charlene Rose, University of Birmingham), and new publications In the Know: Coasts e-book, and Thinking critically in geography: Teaching climate change, (Catherine Owen and Andrew Taylor).

Supported through the Royal Society’s Seed Grant funding the GA started work on our Investigating Soil Infiltration project. This is run jointly with the David Ross Education Trust, British Society for Soil Science and Centre for Soil, Agrifood and Biosciences at Cranfield University and will support seven primary and secondary schools in the Northampton area.

The GA recorded 12 new podcasts which were listened to over 3,000 times and all the full series has now received 63,000 listens. Speakers featured during 2024/25 include geographer and environmental campaigner Laura Young, primary deputy head Jess Hill, secondary teacher Sabeeha Bhatti, primary ITT geographer Anthony Barlow and Drs Parvati Raghuram, Manu Lekunze and Melis Cin.

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Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Achievements and performance (continued)

The GA has shared 105 papers, reviews and articles in Primary Geography, Teaching Geography and Geography. Over 60% of authors across Primary Geography, Teaching Geography and Geography were new authors to these journals. Geography is published for the GA by Taylor Francis, and received over 32,000 annual downloads/views, continuing a year on year increase. Primary Geography themes over the past year have included fluid geography, the geography of togetherness, and the Citizen Geographer.

2025 is the 50th anniversary of Teaching Geography and Dr Richard Bustin has co-ordinated a programme of reflective and celebratory articles looking back over the last 50 years, including views from past Editors, selections from the current Editorial Board and culminating in Alastair Bonnett’s ‘What we will be teaching in geography in 2075’ looking forward to the next 50 years. Other themes covered over the year included migration, the use of AI, using physical models in geography, supporting ECTs, astrogeography and more. There was also a warm celebration of the anniversary at the GA Conference in Oxford.

The GA thanks Dr Tessa Willy and the Primary Geography Editorial Board, Dr Richard Bustin and the Teaching Geography Editorial Board, and Professor Katie Willis and Geography’s Editorial Collective.

Supporting young people:

The Physical geography student photo competition is now in its tenth year and is sponsored by the British Society for Geomorphology. It is organised by Duncan Hawley and had 200 entries this year from over 45 schools in the UK and worldwide, with entries from Italy, Thailand and China. Judging takes place in October and the winning entries then appear on the GA website.

The Model Making Competition was run by Alice Mollison and received 20 entries in its second year. The winning entries can be found on the GA website.

Many hundreds of geography students take part in the GA’s regional WorldWise quizzes and a smaller number of A Level students attended the GA’s annual conference for the Geo Live programme for young people.

Recognising good practice

101 schools were awarded the Geography Quality Mark – 70 Primary and 31 Secondary – with 22 of these achieving Gold or Gold Hub status and 13 achieving Centre of Excellence status in either networking or fieldwork. Constituency MPs and Education Commissioners were contacted and a number have sent their congratulations to their local schools too.

We also recognise high standards in geography through the GA’s awards with the following individuals and organisations recognised.

GA Awards

Honorary Membership: Paul Owens Award for Excellence, two awards: Helen Clarke, Suzanne Thorne Geography Champion, three awards: Emma Espley, Hope Nyabienda, Anthony Bennett Distinguished Service Award, two awards: Alan Grey, Emma Rawlings Smith Rex Walford Student Teacher Award: Katie Richardson

Journal Awards

Primary Geography: ‘Put your geography values in your school’s policy’. Simon Catling Teaching Geography: ‘Taking field trips to the mantle’. Alistair Hamill Geography: ‘What is Antarctica?’ Klaus Dodds

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Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Achievements and performance (continued)

OS Primary Award

This is a new award for 2025, presented in conjunction with the Ordnance Survey, one of the GA's strategic partners. It is given to a primary school that has achieved the GA's Primary Geography Quality Mark, in recognition of the high-quality geography taught in the school. The first recipient of this award is:

All Souls' C of E Primary School, Rochdale.

Publisher’s Awards

Gold

Silver

Highly Commended

Notable Contribution

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Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

(A company limited by guarantee)

THE GEOGRAPHICAL ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Achievements and performance (continued)

Strategic Partners

The GA works closely with four strategic partners; the Environment Agency, Discover the World Education, Field Studies Council and Ordnance Survey. Our respective partnerships with each of these key organisations support our work in relation to educational resources on flooding and careers in the environmental sector; fieldwork – in the local area, and elsewhere within and beyond the UK; and supporting the development of children and young people mapping skills and use of geospatial information. These partners provide significant added value to the GA’s work through our annual conference, CPD programme, via social media and in a range of key policy discussions and fora. Such work included Discover the World successfully piloting the GA’s CPD Mark and the following Field Studies Centres - FSC Blencathra, FSC Flatford Mill, FSC Juniper Hall, FSC Nettlecombe Court, FSC Rhyd-y-Creuau and FSC Slapton Ley - being awarded Centre of Excellent in Fieldwork as part of the Secondary Geography Quality Mark.

The GA has worked with Discover the World Education on a series of geography subject knowledge – Get your Geography geek on - CPD events which included Northern Ireland in June 2025. Discover the World Education has also been instrumental in the setting up of a new international GA branch in Northern Europe.

The GA worked closely with the Ordnance Survey on areas of common interest to the review of the curriculum and also jointly awarded the new OS Primary Award recognising the outstanding geographical work of All Souls' C of E Primary School, Rochdale.

Through the partnership with the Environment Agency the GA jointly develop new online resources for primary and secondary geography lessons and shared relevant information with our members about Flood Action Week and the Flood Risk Checklist for schools.

The GA thanks the Environment Agency, Discover the World Education, Field Studies Council and Ordnance Survey for their support during 2024 – 2025.

The GA

Governance:

During this year the Board of Trustees completed the final aspects of its governance review. This included the establishment of two new sub-committees for Finance and for Risk, Policy and Compliance respectively; the agreement of new Terms of Reference for Education Group and finalisation of a Scheme of Delegation. Trustees also started work to further develop the GA’s investment and reserves policies in order to develop a clearer strategy for how and why different investments are held within context of considered approach to responsible investment.

Richard Hatwood resigned from the Board of Trustees during 2024-25. The vacancy for an elected trustee was filled through the election of Denise Howlett (Freeman) for a four year term.

Following her election in 2024 Catherine Owen joined the board of Trustees as the GA’s 2024-25 Vice President and started her Presidential year in the summer of 2025. Fiona Sherrif was elected as the GA’ 2025-26 Vice President.

2024-25 was Hina Robinson’s Presidential year. Alongside her choice of ‘Connected Geographies’ for GA conference 2025 she also led a series of online Teachmeets which provided support for primary and secondary geography and drew in a wide range of established and new speakers who shared their perspectives and work. The GA thanks Hina for her successful Presidential year and conference.

Trustees approved a decision to put its 160 Solly Street head-quarters up for sale and to plan for the association to move to rented accommodation in Sheffield.

Page 14

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Achievements and performance (continued)

- Education Group, Sub groups and Branches

Gill Miller was elected Chair of the GA’s Education Group. The Education Group agreed revised Terms of Reference.

A number of our committees and groups ran specific initiatives including the GeogLive! webinars provided our Early Years, Foundation and Primary Committee, #NationalFestivalofFieldwork – supported by our Fieldwork and Outdoor Learning group, and the annual review of GCSE and A level results produced by the Assessment and Examinations group. Several committees and groups also drafted position statements which will be published by the GA.

Branches

The GA currently has over 30 active branches with the newest, Exeter, being affiliated in January 2025. During 2024 – 2025, branches delivered around 100 events; some focusing on supporting teacher CPD and the majority providing subject knowledge updates by academics for teachers and their A level students. The Sheila Jones legacy fund supported 8 branches – Brighton, Chester, Belfast, GlosGeog, Worchester, Bristol, Tyne and Wear and Black Country – in their work. For example, the fund enabled Belfast branch to deliver a hybrid CPD event for 50 teachers while the Tyne and Wear branch were able to share a talk on Himalayan glaciers to a wider audience.

The GA also thanks all our staff, members, supporters, partners and donors who have contributed to the financial health and work of the Association over 2024-25.

The GA received financial support from the following strategic partners, members and other funders and partners. These were:

Strategic Partners: Discover the World Education Environment Agency Field Studies Council

Gifts:

GA Members, including a donation of £5,000 from one member and received notification pledge of funds from another members’ estate

Project funders: Oak National Academy Royal Society

Page 15

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Financial review

a. Financial review

The financial statements for the twelve months ended 31 August 2025 show total income of £1,208,254 (2024: £1,274,684 and expenditure of £1,293,517 (2024: £1,066,687), resulting in net deficit before investment losses of £85,263 (2024: surplus of £207,997). Net gain on investments for the year were £84,897 (2024: £193,833). Taking these into account the overall net movement in funds for the year was a reduction of £366 (2024: gain of £401,830).

During the year under review the funding to support the GA’s work continued to be derived from four main areas of activity: (i) membership subscriptions, (ii) the sale of educational resources, (iii) training and events and other professional development activities and (iv) externally funded geography education projects. The Trustees remain conscious of the current external financial and educational pressures on school geography and the impact that this is having across all four of the above activity areas. In response to these pressures, the Trustees and Senior Leadership Team have been continue to be engaged in a process aimed at developing a financial strategy for the GA based around a sustainable model of new income generation and continued careful expenditure management.

In the opinion of the Trustees, the GA’s closing balance sheet remains robust, with net current assets of £72,602 (2024: £87,125) and total net assets of £2,194,873 (2024: £2,195,239), of which £8,920 (2024: £10,091) was held as restricted funds.

The above reported financial outturn, together with the above-mentioned financial strategy for future years clearly demonstrates financial strength at the GA but recognises the importance of delivering financially sustainable operational outturns.

b. Reserves policy

The principal aim of the GA’s reserve policy is to provide a framework for reserves at the GA that enables the Association to effectively manage risks, support opportunities for growth, and fulfil its charitable mission without compromising longterm sustainability. The GA currently holds reserves for the following specific purposes:

Operational Risk Reserves

Developmental Investment Reserves

.

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Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Specific Asset Risk Reserves

As noted above, at the balance sheet date the GA’s total reserves stood at £2,194,873 (2024: £2,195,239), including £8,920 (2024: £10,091) of restricted funds. Based on the Trustees’ evaluation of the above reserve requirements, a target level of free reserves (excluding restricted funds and tangible fixed assets) as at 31 August 2025 was £1,573,000. The GA’s actual level of free reserves as at 31 August 2025 amounted to £1,959,139 (2024: £1,911,420).

Although this is higher than the target level of reserves, the Trustees consider the current level of free reserves to be reasonable both in the light of the target figure and in the context of providing sufficient flexibility for the GA’s operational requirements. It is noted that the increase in free reserves this year has been largely driven by beneficial movements in the GA’s investments and pension position, over which the GA has limited control. Additionally, the transition to a new strategic period from 2025 into 2026 will provide opportunity to ensure any excess reserves are utilised in the best interests of the beneficiaries.

Moving forwards the GA’s business plans will continue to be set with an intent to maintain free reserves within a +/– 10% range of the target free reserves figure and the GA’s reserves policy will continue to be subject to annual review by its Trustees. Upon its latest review in June 2024, the GA’s target free reserves figure for August 2025 is £1.492m.

c. Investment powers and policy

At the year end, the GA had total investments of £1,895,457 (2024: £1,834,350), which is all held in a single mixedinvestment portfolio.

Under its Articles of Association, the Governing Body of the GA has the discretion to invest in any way the Trustees wish, after having obtained advice from a financial expert. The Trustees, having regard to the organisation’s liquidity requirements, have operated a policy of keeping a proportion of funds available in the form of cash deposits and maintaining the balance of funds on investment with Rathbones, to whom the asset management function has been delegated. The investment managers work to the GA’s investment policy of maximising overall returns within an agreed asset allocation that is currently structured to produce capital growth within a medium-risk framework. The investment policy also reflects the GA’s commitment to its ethical policy, with regard to environmental and sustainability matters (for example, by not investing directly in companies primarily involved with fossil fuels, armaments or tobacco), human rights and social responsibility. The Trustees review investment performance at each meeting of the Governing Body and meet with the investment manager at least once a year. Performance is monitored against national and international benchmark indices. Environmental, Social and Governance (ESG) performance of the portfolio is monitored against relevant benchmarks.

Structure, governance and management

a. Legal structure

The Geographical Association (company number 07139068) was incorporated under the Companies Act 2006 in 2010 as a private company limited by guarantee. The GA also has charitable status from the Charity Commission under registration number 1135148. The GA had previously existed as an unincorporated association (registered charity number 31329) since its original formation in 1893.

Page 17

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Structure, governance and management (continued)

b. Governing documents

The GA’s statutory governing document is the Articles of Association of the Geographical Association. In addition, the GA has its own more detailed internal By-laws that set out the classifications of and procedures relating to membership and volunteer Officer posts, including the Governing Body (changed to Board of Trustees during 2024-25) and Education Group. Both documents are publicly available on the GA website.

c. Appointment of Trustees

The GA is governed by a Board of up to 14 Directors. They are the legal Members of the Geographical Association limited company and also its Trustees. This Board was formerly called the Governing Body and has been retitled to Board of Trustees. The power to appoint Members of the Board of Trustees rests with the Board itself. The wider membership of the GA may, by means of the election procedures set out in the By-laws, make nominations for membership of the Board of Trustees Governing Body. The By-laws also include provision for the Board of Trustees to co-opt a number of individuals to fill specialist roles.

d. Induction

The GA has an appointment and induction policy for Trustees that is subject to periodic review by the Board of Trustees. As part of their induction Trustees are provided with a pack that contains generic information on the role and responsibilities of a Trustee and Director, as well as more contextual information regarding the current Board of Trustees and the GA itself.

e. Organisation

The GA is overseen by its Board of Trustees/Directors. The Board of Trustees is advised by its two sub-committees, Finance sub-committee and the Risk, Policy and Compliance sub-committees respectively.

Trustees are advised on educational matters by its Education Group that includes representation from each of the GA’s educational sub groups as detailed below. During the year under review the Board of Trustees was chaired by the Chair of Trustees and Education Group by the President and following election Gill Miller was elected to become Chair of Education Group taking up the role from its May meeting.

The GA has a dedicated body of professional staff, based at headquarters in Sheffield, which runs the day-to-day operation of the Association under the leadership of its Chief Executive. There are also currently about 40 affiliated Branches of the GA that are widely distributed across England, Wales and Northern Ireland. Despite being a UK-based organisation, the GA has members in 90 countries and links with geographical organisations around the world.

The GA also welcomes and values the support of its Strategic Partners – Discover the World Education, the Field Studies Council (FSC), the Ordnance Survey and the Environment Agency.

During this reporting year the GA’s Honorary Vice Presidents – Andy Buck and Professor Peter Jackson completed their terms of office. The GA thanked them for their service to the association.

Page 18

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Structure, governance and management (continued)

Sub group of Education Group

Early Years and Primary Secondary Post 16 and Higher Education Teacher Education

Assessment and Examinations Fieldwork and Outdoor Learning Geography Education Research Independent Schools Information and Communications Technology International Physical Geography Wales

Geography Editorial Collective Teaching Geography Editorial Board Primary Geography Editorial Board Publications Board Conference Planning Board

f. Related parties

The GA is an independent charity that is funded principally by membership subscriptions, the sale of educational resources and the provision of specialist geographical services (including through external project funding obtained for specific geography education projects and CPD activities). See note 28 for details of transactions with related parties.

g. Key management personnel and remuneration policy

The Trustees consider that the senior leadership staff team, as detailed on page 1, comprise the key management personnel of the charity. Between them they have responsibility for directing and controlling, managing and operating the charity on a day-to-day basis.

The GA’s Articles of Association preclude a Trustee from being an employee of the charity. However, a Trustee may still enter into a contract with the charity to supply goods or services in return for a payment if the goods or services are actually required by the GA. Such arrangements are made through an open process and included in a Trustee’s declaration of their interests.

The remuneration of the senior leadership staff team is governed by the GA’s own established and agreed pay scales comprising distinct salary bands and including separate ones for both the Chief Executive and the Senior Leadership Team. Each band includes 8 increments. Key management personnel receive fixed remuneration in the form of an annual salary that is paid monthly in arrears, and they also benefit from the GA’s membership of the USS superannuation scheme in which the employer’s contribution rate at the 31 August 2025 was set at 14.5% (2024: 14.5%). Incremental salary scale points and cost of living increases of all GA staff are subject to an annual review.

Page 19

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Structure, governance and management (continued)

h. Fundraising

The charity does not actively fundraise from the general public, but it does welcome support in the form of donations and legacies from GA members and non-members alike. The GA does not use any professional fundraiser or commercial participator to carry out fundraising activities on its behalf and due to the low level of fundraising that is currently undertaken, it is not a participant of a voluntary scheme for regulating fundraising or any voluntary standard of fundraising for activities carried out on its behalf. The GA received no complaints during the year under review in connection with its fundraising activities.

Received £5K donation from a long standing member and notification of a pledge of a donation from another long standing member’s estate.

i. Risk management

The Trustees have considered the financial and operational risks to which the GA is liable, and have introduced policies and management structures to mitigate them. The aim of the GA’s risk policy is to ensure that all risks are adequately documented and evaluated. This evaluation takes into account the probability and severity of the risk with a view to determining whether there is a need for any new control procedures or improved monitoring mechanisms. The risk assessment process itself is monitored in recognition of the fact that risks can and do change over time.

An annual review and report to the GA’s Trustees takes place to help ensure that the organisation’s risk assessment and supporting risk register can be relied upon. Financial controls are designed to minimise the risk of fraud or other losses and the GA has appropriate insurance coverage for the activities that it is involved in. Furthermore, the organisation’s reserves policy would allow the GA to continue operating for several years with a deficit budget if the Trustees were to decide that this is warranted. In the opinion of the Trustees the main risks faced by the charity still include member retention and the shorter-term challenges of continuing to secure new externally funded curriculum development projects. The GA has a number of risk mitigation strategies in place to address these specific areas.

Page 20

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Statement of trustees' responsibilities

The trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales 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 charity and of the incoming resources and application of resources of the charity for that period.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. 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.

Disclosure of information to auditor

In so far as the Trustees are aware:

Approved by order of the members of the board of trustees and signed on their behalf by:

Signer ID: ELRKYKEUAH... John Hopkin Honorary Treasurer Date: 18/05/2026 GMT

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Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

(A company limited by guarantee)

THE GEOGRAPHICAL ASSOCIATION

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE GEOGRAPHICAL ASSOCIATION

Opinion

We have audited the financial statements of The Geographical Association (the ‘charitable company’) for the year ended 31 August 2025, which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees' report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE GEOGRAPHICAL ASSOCIATION (CONTINUED)

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 directors’ report included within the trustees' report.

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

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, 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.

Auditor responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that 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.

Page 23

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE GEOGRAPHICAL ASSOCIATION (CONTINUED)

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We assessed the susceptibility of the entity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the FRC's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Page 24

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

(A company limited by guarantee)

THE GEOGRAPHICAL ASSOCIATION

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE GEOGRAPHICAL ASSOCIATION (CONTINUED)

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 auditor’s 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.

Signer ID: WKOLTHN6RI... Rachel Heath (Senior statutory auditor)

for and on behalf of

Sumer Auditco Limited

Statutory Auditor Albert Works Sidney Street Sheffield S1 4RG

Date: 20/05/2026 GMT

Page 25

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

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

Note
Income from:
Donations and legacies
4
Charitable activities
5
Other trading activities
6
Investments
7
Total income
Expenditure on:
Raising funds
8
Charitable activities:
9
Charitable activities expenditure
USS pension remeasurement
9
Total expenditure
Net (expenditure)/income before net
gains on investments
Net gains on investments
16
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2025
£
-
-
-
-
-
-
1,171
-
1,171
(1,171)
-
(1,171)
10,091
(1,171)
8,920		 Unrestricted
funds
2025
£
5,014
1,074,178
82,260
46,802
1,208,254
15,214
1,277,132
-
1,292,346
(84,092)
84,897
805
2,185,148
805
2,185,953		 Total
funds
2025
£
5,014
1,074,178
82,260
46,802
1,208,254
15,214
1,278,303
-
1,293,517
(85,263)
84,897
(366)
2,195,239
(366)
2,194,873		 Total
funds
2024
£
124
1,163,289
64,245
47,026
1,274,684
17,581
1,305,579
(256,473)
1,066,687
207,997
193,833
401,830
1,793,409
401,830
2,195,239

The Statement of financial activities complies with the requirements for an income and expenditure account under the Companies Act 2006 and includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Page 26

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

REGISTERED NUMBER: 07139068

BALANCE SHEET

AS AT 31 AUGUST 2025

Note
Fixed assets
Intangible assets
14
Tangible assets
15
Investments
16
Current assets
Stocks
17
Debtors
18
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one year
19
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
20
Unrestricted funds (Revaluation reserve
£331,400 (2024: £393,402))
20
Total funds		 16,277
41,047
343,858
401,182
(328,580)		 2025
£
61,817
164,997
1,895,457
2,122,271
72,602
2,194,873
2,194,873
8,920
2,185,953
2,194,873		 35,133
70,500
415,603
521,236
(434,111)		 2024
£
82,423
191,341
1,834,350
2,108,114
87,125
2,195,239
2,195,239
10,091
2,185,148
2,195,239

Page 27

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

REGISTERED NUMBER: 07139068

BALANCE SHEET (CONTINUED)

AS AT 31 AUGUST 2025

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the trustees and signed on their behalf by:

Signer ID: ELRKYKEUAH...

J Hopkin

Date: 18/05/2026 GMT

The notes on pages 30 to 51 form part of these financial statements.

Page 28

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 AUGUST 2025

Note
Cash flows from operating activities
Net cash (used in)/provided by operating activities
23
Cash flows from investing activities
Dividends and interest from investments
Proceeds from sale of investments
Purchase of investments
Net cash provided by investing activities
Cash flows from financing activities
Pension deficit contributions
Net cash provided by/(used in) financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
24		 2025
£
(142,337)
46,802
515,560
(482,357)
80,005
-
-
(62,332)
429,459
367,127		 2024
£
96,618
47,026
270,972
(253,445)
64,553
(5,480)
(5,480)
155,691
273,768
429,459

Page 29

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. General information

The charity is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity’s operations and principal activities are detailed in the trustees' report.

2. Accounting policies

2.1 Basis of preparation of financial statements

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and 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.

2.2 Going concern

The financial statements have been prepared on a going concern basis as 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 authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

2.3 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Investment income is earned through holding assets for investment purposes such as shares. It includes dividends and interest. It is included when the amount can be measured reliably. Dividend income is recognised as the charity’s right to receive payment is established.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Page 30

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

2. Accounting policies (continued)

2.3 Income (continued)

Income from projects is taken as the work is carried out if the final outcome can be assessed with reasonable certainty. The surplus included is calculated on a prudent basis to reflect the proportion of the work carried out at the year end, by recording turnover and related costs as contract activity progresses. Turnover is calculated as that proportion of total contract value which costs incurred to date bear to total expected costs for that contract. Revenues derived from variations on contracts are recognised only when they have been accepted by the customer. Full provision is made for losses on all contracts in the year in which they are first foreseen.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and relates to investment management fees

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.6 Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Page 31

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

2. Accounting policies (continued)

2.7 Intangible assets and amortisation

Intangible assets costing £200 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life.

Amortisation is provided on the following basis:

Software - Over 6 years

2.8 Tangible fixed assets and depreciation

Tangible fixed assets costing £200 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

Depreciation is provided on the following bases:

2.9 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

2.10 Stocks and work in progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Page 32

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

2. Accounting policies (continued)

2.11 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.12 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.13 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.14 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.15 Pensions

The charity participates in Universities Superannuation Scheme. The assets of the scheme are held in a separate trustee-administered fund. Because of the mutual nature of the scheme, the assets are not attributed to individual institutions and a scheme-wide contribution rate is set. The charity is therefore exposed to actuarial risks associated with other institutions’ employees and is unable to identify its share of the underlying assets and liabilities of the scheme on a consistent and reasonable basis. As required by Section 28 of FRS 102 “Employee benefits”, the charity therefore accounts for the scheme as if it were a defined contribution scheme. As a result, the amount charged to the profit and loss account represents the contributions payable to the scheme and the deficit recovery contributions payable under the scheme’s Recovery Plan.

Where a scheme valuation determines that the scheme is in deficit on a technical provisions basis (as was the case following the 2020 valuation), the trustee of the scheme must agree a Recovery Plan that determines how each employer within the scheme will fund an overall deficit. A triennial review of the USS pension scheme was performed as at 31 March 2023 which has resulted in a surplus position, accordingly The Geographical Association has no further deficit contributions payable.

Page 33

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

2. Accounting policies (continued)

2.16 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

2.17 Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

2.18 Redundancy payments

Redundancy benefits are payable when employment is terminated before the normal retirement date, or whenever an employee accepts voluntary redundancy in exchange for these benefits. The charity recognises redundancy benefits when it is committed to terminating the employment of current employees according to a detailed formal plan without possibility of withdrawal.

3. Critical accounting estimates and areas of judgment

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

FRS 102 distinguishes between a group plan and a multi-employer scheme. A group plan involves a number of entities under common control, typically supported by a single sponsoring employer. A multi-employer scheme, by contrast, covers entities that are not under common control and generally operates as an industry-wide arrangement, such as the Universities Superannuation Scheme (USS). Under FRS 102, a multi-employer scheme is accounted for as if it were a defined contribution scheme, except where the employer is required to fund a deficit. In such cases, the employer must recognise a liability for the present value of its committed deficit recovery contributions. Where an employer has entered into a formal agreement setting out how it will fund the scheme’s deficit, the resulting obligation is recognised as a liability to the extent that it relates to the deficit, with the corresponding expense recorded in the profit or loss account in accordance with Section 28 of FRS 102.

Page 34

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

4. Income from donations and legacies

Donations and legacies
Total 2024
Income from charitable activities
Membership subscriptions
Sale of educational resources
Other professional development activities
Curriculum development projects
Rental income and miscellaneous income
Total 2025
Total 2024		 Unrestricted
funds
2025
£
5,014
124
Unrestricted
funds
2025
£
524,594
77,598
277,025
191,340
3,621
1,074,178
1,163,289		 Total
funds
2025
£
5,014
124
Total
funds
2025
£
524,594
77,598
277,025
191,340
3,621
1,074,178
1,163,289		 Total
funds
2024
£
124
Total
funds
2024
£
534,286
119,248
263,017
245,814
924
1,163,289

5. Income from charitable activities

Page 35

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

6. Income from other trading activities

Income from non charitable trading activities

Advertising income
Partnership income
Total 2024
Investment income
Dividends & interest
Total 2024		 Unrestricted
funds
2025
£
17,010
65,250
82,260
64,245
Unrestricted
funds
2025
£
46,802
47,026		 Total
funds
2025
£
17,010
65,250
82,260
64,245
Total
funds
2025
£
46,802
47,026		 Total
funds
2024
£
12,995
51,250
64,245
Total
funds
2024
£
47,026

7. Investment income

Page 36

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

8. Raising funds

Investment management fees
Total 2024		 Unrestricted
funds
2025
£
15,214
17,581		 Total
funds
2025
£
15,214
17,581		 Total
funds
2024
£
17,581

9. Charitable activities

Publication of educational
resources
Other professional development
activities
Grants (note 12)
USS pension remeasurement
Total 2024		 Expenses
2025
£
105,056
212,036
2,650
-
319,742
374,202		 Staffing
Related
2025
£
732,953
-
-
-
732,953
438,359		 Support
costs
2025
£
145,088
80,520
-
-
225,608
236,545		 Total
funds
2025
£
983,097
292,556
2,650
-
1,278,303
1,049,106		 Total
funds
2024
£
982,255
317,824
5,500
(256,473)
1,049,106

Included in the above is restricted expenditure of £1,171 (2024: £2,067).

The USS pension remeasurement in the prior year resulted from the USS triennial pension review at 31 March 2023. Included in the staffing related costs in 2024 is a surplus of £256,473 in relation to the USS pension remeasurement.

Page 37

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

(A company limited by guarantee)

THE GEOGRAPHICAL ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

9. Charitable activities (continued)

Analysis of support costs

Publicity and website
Establishment
Other overheads
Financial
Governance costs (note 10)
Total 2024		 Educational
resources
2025
£
14,124
41,314
17,432
40,455
31,763
145,088
154,320		 Other
2025
£
3,201
31,522
13,971
31,826
-
80,520
82,225		 Total
funds
2025
£
17,325
72,836
31,403
72,281
31,763
225,608
236,545		 Total
funds
2024
£
16,751
69,578
35,360
74,881
39,975
236,545

The support costs have been allocated based on floor space, headcount and turnover as relevant.

10. Governance costs

Trustee meeting costs
External governance reviews
Professional fees
Total 2024		 Unrestricted
funds
2025
£
5,876
2,099
23,788
31,763
39,975		 Total
funds
2025
£
5,876
2,099
23,788
31,763
39,975		 Total
funds
2024
£
6,415
3,045
30,515
39,975

Page 38

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

11. Staff costs

Wages and salaries
Social security costs
Other pension costs		 2025
£
607,027
52,200
64,281
723,508		 2024
£
554,935
44,193
70,133
669,261

Total redundancy/termination payments made during the year amounted to £26,098 (2024: £Nil) and related to staff redundancies including pay in lieu of notice. At the year end, a total balance of £Nil (2024: £Nil) was owed in respect of the termination payment.

The average number of persons employed by the charity during the year was as follows:

2025 2024
No. No.
17 18

The average headcount expressed as full-time equivalents was:

2025 2024
No. No.
15 15

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

2025 2024
No. No.
In the band £70,001 - £80,000 1 -

The total amount of employee benefits received by key management personnel, being the senior leadership team, as detailed on page one, (including employers NI and pension contributions) is £305,540 (2024: £280,088).

Page 39

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

12.
Grants
Education Group Initiative Fund
13.
Auditor's remuneration
Fees payable to the charity's auditor for the audit of the charity's annual accounts
Fees payable to the charity's auditor in respect of:
All non-audit services
14.
Intangible assets
Cost
At 1 September 2024
At 31 August 2025
Amortisation
At 1 September 2024
Charge for the year
At 31 August 2025
Net book value
At 31 August 2025
At 31 August 2024		 2025
£
2,650
2,650
2025
£
11,280
3,000		 2024
£
5,500
5,500
2024
£
10,880
2,720
Software
£
123,635
123,635
41,212
20,606
61,818
61,817
82,423

Page 40

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

15. Tangible fixed assets

Cost
At 1 September 2024
Disposals
At 31 August 2025
Depreciation
At 1 September 2024
Charge for the year
On disposals
At 31 August 2025
Net book value
At 31 August 2025
At 31 August 2024		 Freehold
property
£
504,497
-
504,497
329,754
24,026
-
353,780
150,717
174,743		 Fixtures and
fittings
£
31,842
(3,151)
28,691
15,437
1,573
(2,480)
14,530
14,161
16,405		 Office and
computer
equipment
£
36,396
(1,809)
34,587
36,203
30
(1,765)
34,468
119
193		 Total
£
572,735
(4,960)
567,775
381,394
25,629
(4,245)
402,778
164,997
191,341

Page 41

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

16. Fixed asset investments

Listed
investments		 Total
2025		 Total
2024
£ £ £
Cost or valuation
At 1 September 2024 1,820,494 1,820,494 1,644,188
Additions 482,357 482,357 253,445
Disposals (515,560) (515,560) (270,972)
Revaluations 84,897 84,897 193,833
At 31 August 2025 1,872,188 1,872,188 1,820,494
Investment cash 23,269 23,269 13,856
At 31 August 2025 1,895,457 1,895,457 1,834,350
Historical cost of listed investments 1,540,788 1,540,788 1,471,714
Stocks
Publications and journals
Work in progress		 2025
£
16,075
202
16,277		 2024
£
34,533
600
35,133

17. Stocks

Page 42

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

18. Debtors

Trade debtors
Other debtors
Prepayments and accrued income
Creditors: Amounts falling due within one year
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
Deferred income
Deferred income at 1 September 2024
Resources deferred during the year
Amounts released from previous periods		 2025
£
8,068
2,020
30,959
41,047
2025
£
17,317
18,474
12,019
280,770
328,580
2025
£
266,185
238,343
(266,185)
238,343		 2024
£
21,711
4,764
44,025
70,500
2024
£
26,878
31,281
13,624
362,328
434,111
2024
£
262,123
266,185
(262,123)
266,185

19. Creditors: Amounts falling due within one year

Income has been deferred in respect of membership subscriptions and other related education income that has been received in advance of the period to which it relates.

Page 43

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

20. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds
Revaluation Reserve
Restricted funds
Early Years &
Primary Phase
Committee
David Boardman
Trust
Annual Conference
Event
Total of funds		 Balance at 1
September
2024
£
1,791,746
393,402
2,185,148
560
870
8,661
10,091
2,195,239		 Income
£
1,208,254
-
1,208,254
-
-
-
-
1,208,254		 Expenditure
£
(1,292,346)
-
(1,292,346)
-
-
(1,171)
(1,171)
(1,293,517)		 Transfers
in/out
£
146,899
(146,899)
-
-
-
-
-
-		 Gains/
(Losses)
£
-
84,897
84,897
-
-
-
-
84,897		 Balance at 31
August 2025
£
1,854,553
331,400
2,185,953
560
870
7,490
8,920
2,194,873

Early Years & Primary Phase Committee - This restricted fund represents income received during the previous year in the form of a single donation. Intended to help mark the GA's 125th anniversary, the donation is for the exclusive use of the GA's Early Years & Primary Phase Committee to be expended for the benefit of teachers working in the Key Stage 1 and Key Stage 2 curriculum phases.

David Boardman Trust - This donation is to be used to help students to attend the WorldWise Challenge, the weekend of fieldwork and group activities (supported by the Field Studies Council) for year 9-11 students at schools participating in the WorldWise programme.

Annual Conference Event - This donation is to be used to fund a networking event (a lunch or dinner for invited guests) for longstanding members of the GA at its Annual Conference and Exhibition.

Transfers - transfers between funds represent £146,899 realised gains from investments.

Page 44

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

20. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Funds
Revaluation Reserve
Pension Reserve
Restricted funds
Early Years &
Primary Phase
Committee
David Boardman
Trust
Annual Conference
Event
Total of funds		 Balance at
1 September
2023
£
1,832,504
199,569
(250,822)
1,781,251
560
870
10,728
12,158
1,793,409		 Income
£
1,274,684
-
-
1,274,684
-
-
-
-
1,274,684		 Expenditure
£
(1,315,355)
-
250,735
(1,064,620)
-
-
(2,067)
(2,067)
(1,066,687)		 Transfers
in/out
£
(87)
-
87
-
-
-
-
-
-		 Gains/
(Losses)
£
-
193,833
-
193,833
-
-
-
-
193,833		 Balance at
31 August
2024
£
1,791,746
393,402
-
2,185,148
560
870
8,661
10,091
2,195,239

Page 45

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

21. Summary of funds

Summary of funds - current year

General funds
Restricted funds		 Balance at 1
September
2024
£
2,185,148
10,091
2,195,239
- prior year
Balance at
1 September
2023
£
1,781,251
12,158
1,793,409		 Income
£
1,208,254
-
1,208,254
Income
£
1,274,684
-
1,274,684		 Expenditure
£
(1,292,346)
(1,171)
(1,293,517)
Expenditure
£
(1,064,620)
(2,067)
(1,066,687)		 Transfers
in/out
£
-
-
-
Transfers
in/out
£
-
-
-		 Gains/
(Losses)
£
84,897
-
84,897
Gains/
(Losses)
£
193,833
-
193,833		 Balance at 31
August 2025
£
2,185,953
8,920
2,194,873
Balance at
31 August
2024
£
2,185,148
10,091
Summary of funds
General funds
Restricted funds
2,195,239

22. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Intangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total		 Restricted
funds
2025
£
-
-
-
8,920
-
8,920		 Unrestricted
funds
2025
£
164,997
61,817
1,895,457
392,262
(328,580)
2,185,953		 Total
funds
2025
£
164,997
61,817
1,895,457
401,182
(328,580)
2,194,873

Page 46

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

(A company limited by guarantee)

THE GEOGRAPHICAL ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

22. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Tangible fixed assets
Intangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total		 Restricted
funds
2024
£
-
-
-
10,091
-
10,091		 Unrestricted
funds
2024
£
191,341
82,423
1,834,350
511,145
(434,111)
2,185,148		 Total
funds
2024
£
191,341
82,423
1,834,350
521,236
(434,111)
2,195,239

23. Reconciliation of net movement in funds to net cash flow from operating activities

Net income/expenditure for the year (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
Amortisation charges
Gains on investments
Dividends and interests from investments
Loss on disposal of fixed assets
Decrease in stocks
Decrease in debtors
(Decrease)/increase in creditors
FRS 102 pension adjustments
Net cash provided (used in)/by operating activities		 2025
£
(366)
25,629
20,606
(84,897)
(46,802)
715
18,856
29,453
(105,531)
-
(142,337)		 2024
£
401,830
30,079
20,606
(193,833)
(47,026)
839
21,067
62,782
45,616
(245,342)
96,618

Page 47

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

24. Analysis of cash and cash equivalents

Cash in hand
Cash held within investment portfolio (note 16)
Total cash and cash equivalents		 2025
£
343,858
23,269
367,127		 2024
£
415,603
13,856
429,459

25. Analysis of changes in net debt

Cash at bank and in hand At 1
September
2024
£
415,603
415,603		 Cash flows
£
(71,745)
(71,745)		 At 31 August
2025
£
343,858
343,858

26. Pension commitments

The Association operates group personal pension plan for its employees. The amount recognised as an expense during the period was £13,414 (2024: £12,648).

The charity operates a defined benefit pension scheme.

The Association participates in the Universities Superannuation Scheme (USS). The total cost charged to the income and expenditure account was £50,867 (2024: £58,183).

A deficit recovery plan was put in place as part of the 2020 valuation, which required payment of 6.2% of salaries over the period 1 April 2022 until 31 March 2024, at which point the rate would increase to 6.3%. As set out in Note 20, no deficit recovery plan was required under the 2023 valuation because the scheme was in surplus on a technical provisions basis. The institution was no longer required to make deficit recovery contributions from 1 January 2024 and accordingly released the outstanding provision to the profit and loss account.

The latest available complete actuarial valuation of the Retirement Income Builder is as at 31 March 2023 (the valuation date), and was carried out using the projected unit method.

Since the institution cannot identify its share of USS Retirement Income Builder (defined benefit) assets and liabilities, the following disclosures reflect those relevant for those assets and liabilities as a whole.

Page 48

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

26. Pension commitments (continued)

The 2023 valuation was the seventh valuation for the scheme under the scheme-specific funding regime introduced by the Pensions Act 2004, which requires schemes to have sufficient and appropriate assets to cover their technical provisions (the statutory funding objective). At the valuation date, the value of the assets of the scheme was £73.1 billion and the value of the scheme’s technical provisions was £65.7 billion indicating a surplus of £7.4 billion and a funding ratio of 111%.

The key financial assumptions used in the 2023 valuation are described below. More detail is set out in the Statement of Funding Principles (https://www.uss.co.uk/about-us/valuation-and-funding/statement-of-fundingprinciples).

Pension increases (CPI) consistent with long-term market expectations) RPI/CPI gap 1.0% p.a. to 2030, reducing to 0.1% p.a. from 2030 Discount rate Fixed interest gilt yield curve plus: Pre-retirement: 2.5% p.a.

3% p.a. (based on a long-term average expected level of CPI, broadly consistent with long-term market expectations)

Post-retirement 0.90% p.a.

Pension increases (all subject to a floor Benefits with no cap: of 0%) CPI assumption plus 3bps

Benefits subject to a “soft cap” of 5% (providing inflationary increases up to 5%, and half of any excess inflation over 5% up to a maximum of 10%): CPI assumption minus 3bps

Principal actuarial assumptions at the Balance sheet date (expressed as weighted averages):

At 31 August At 31 August
2025 2024
% %
Discount rate n/a n/a
Pensionable salary growth n/a n/a
Pension increases n/a n/a

Page 49

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

26. Pension commitments (continued)

The main demographic assumptions used relate to the mortality assumptions. These assumptions are based on analysis of the scheme’s experience carried out as part of the 2023 actuarial valuation. The mortality assumptions used in these figures are as follows:

2023 valuation

Mortality base table: 101% of S2PMA ''light" for males and 95% of S3PFA for females

Future improvements to mortaility: CMI 2021 with a smoothing parameter of 7.5, an initial addition of 0.4% p.a., 10% w2020 and w2021 parameters, and a long-term improvement rate of 1.8% pa for males and 1.6% pa for females

The current life expectancies on retirement at age 65 are:

At 31 August At 31 August
2025 2024
Years Years
Mortality rates (in years)
- for a male aged 65 now 23.8 23.7
- at 65 for a male aged 45 now 25.7 25.6
- for a female aged 65 now 25.5 25.4
- at 65 for a female aged 45 now 27.2 27.2

The pension surplus at 31 August 2025, assessed in accordance with FRS 102, is not recognised in the balance sheet as the charity is unable to recover this surplus from the pension scheme.

Page 50

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6

THE GEOGRAPHICAL ASSOCIATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

27. Operating lease commitments

At 31 August 2025 the charity had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2025
£
2,645
1,714
4,359		 2024
£
3,005
4,179
7,184

28. Related party transactions

Amounts totalling £6,846 (2024: £5,902) have been paid to 11 (2024: 10) Governing Body Members as set out below:

Travelling expenses
Consultancy		 2025
£
2,749
4,097
6,846		 2024
£
2,479
3,423
5,902

Consultancy fees have been received by 5 (2024: 3) Governing Body Members A Barlow, D Howlett, R Chambers, S Wilson and C Owen (2024: A Barlow, R Hatwood and D Howlett) in connection with paid for specialist skills and services that they have provided for third parties on behalf of the Geographical Association during the year. There was £nil included in creditors at year end (2024: £226).

Complimentary membership is granted to trustees during their term as a trustees should they wish. During the year, 9 such memberships were provided, with an equivalent market value of £675 (2024: 10 memberships valued at £750).

Page 51

Document ID: 3b6ffcda117420337a536b6c564539d0e6c5cd4038b0585ad1198331ee0593f6