ChartynumÈer'. 1163658 E55ex &GWs (￿bS C.l.O. Trusteeg rewJrtand finandalsaterwts fortheJ*ar ended 31 De￿rr￿er2025 Essex B￿S & GMS aubs C.l.O. Contents Pa8e charItyReferen￿ andAdmin￿lrat￿e Detalls Tru5Eeeg Report IndependentAudiio¢s Report Siatementof Financial Attiviti Balènce Sheet Ststementof Cashflo¥ys Nore5to the Finanaal AccDunts 16-26 Essex Ws&Glr150ub5C.I.O. rity Re[erenceand*Arnlntstr*￿e Dwo115 Forthe>*ar ended31 De￿Mber20z5 ChartyInfo￿W￿OTh Ch3nwReg15tration Number 1163658 Trv5tee5' l.P. Oougla>Hvghe5 OBE DL MI tWrMBE P. DTummond D. SpnnEett G. MiddletD l. Roger5 DL R.C. ￿1115 MBE Ire51gned 16 May20251 Principal place DfbUsine￿'. Hanvay House Reciory L3ne Chelrrsford Essex Cfvll 1RQ Audi¢W". hiTr¥s CharEwed Accouniant5 Nonhside House Cockfoster5 Parade Barnei EN4 9EB Gepps 5oliCltors 5 Springfield Lyon5 Approi Chelmsford E55ex CM2 5LB Bankers.. CAF Bank lfft1￿d. 25 Hill Avenuè we￿ Klalling Kent ME194JQ Uoyd$ Bank pk Hi8h 5tieet Chelmsford E55ex CM1 1DU CCLA Invesimeni ManèEemwi Senator House 85 Queen Wctoria Srreer Lonoon EC4V4BT NatWeM Bank plc Chelmsford Branch S High Street Chelmsford Essex Cfvll 1FZ P3ge 1 Essex Glr&ClubsC.I.O. Re8￿red ChartyNo. 1163658 TN#ee5Report The Tru5tee5 herebyprerentthe finaficial siatements of the Essex Boys & Girls'ClJbs for the year ended 31 December 202S. The financi sioiemen15 h￿e been prepafed using3pplicable accoun11ng standards consisrentwiih pre4ryOUS year5 alld in accordance Wilh Ihe recomfflendatl0ll50f Ststementol Recommended Praaice (Accouniing ryycharitlesl. ConsiJbJtyDll object￿ Essex Boy5& Gir15 Clubs founded In 1936. wo5 lormerlyknown as The E5sexAssotyaiion of Boys, c￿bS Pfior 10 2009. With effettfrom I "January 2016. ￿ irafjsferred its 355ets Inio a charilati￿inCorpora[ed oigan15ation. The8ener¥l objE(cr￿S of che charityare LO further the dwelopment and education of boys afidyoun8 ffjen and 8id5 andyoungwomen. primari bul noi exclusNety in a single gendèr setiingso ès 10 helpth￿ achieve iheir phy&cèl. menialond spiritual poiential enabling Ihem iogrowto full maiurityas indroidu31s and members of sociecy. and for rhis wrposèto.. Encouragethe lormatlon of new clubs forycung people and renderaSsI5tan￿ and g￿ldanCe to ex151ing clubs. Pru¥ide a compreheThsNe programme Df adventurous sportin& and creatweactivilie5 10 bringyoung peoplerogeiher 10 apwecrdre. and develop their person315￿115. To offeropportvniiies forwng people to benefit Irolr behaviour &x3minatson and modifying practical life ski115-b35ed Experiences and education 10 help them enhance Iheif5elf-esreem ond personal a(h1￿MentS PIDmOte afi iTriEre5t In bo55 and gir15work. by maintainin8COntacLwih othEr bodie& 51atutoryalldvDluntary, Interesied In the ¥we￿are of young peDple Promote ctroperètion between atfiliated club5 fDr their fflutual L￿ner￿Land fostef their contactwith ihe naiional body. Raisefund5 forthe furtherance oftheobjects ofthechafity We have referre¢ to Ihe 8v*Yance In theCharityCommi5sions generolEuidanceon public benefit vthen reviewing￿￿31[￿5 and obiettive5and In Ihe pkinning of IuiJfeaciNllle5. In partlbèsed attwikie5 are st3geO regularfy to encourage team spir cofflpetitive fair p￿Yand creaiive skills In the young people participaiins and their leadèrs. Th*e are delwered locally, counryvéide. and In concert Wllh Oiher county-basedsoulh organi￿110￿% regional￿and nationalky. Aporuofj of the programmè Is (le1￿ered at the OrganisatlOn'5 Own outdoor a(tivityceDtrÈs èi ￿18h Rowin Cumbria. Maes-y-lade In Povrys 3nd Layer M3rnEyOurdoors in Esse Education and fr3iDins- Prosrèmmes coniinuolly in ttBnd, many Indwidualty funded. Include leadership. fiCSI aid Cnild proiecrion and dr￿8 aw4renes5 courses for club leadef5 and fflembÈrs. acrwryqualificaiions IDfstaff an(lyouih workers appreniiceyourh worker Ir3inin8 schemes and"Respecf. Ihe chartys fla¥hip Initiative Yihich over mon.yyear5 ha5 proven io be ap excepEIDnally successful hfe skillsènd behawour appreciaiion and fflodifyingexperience benefiDng m3nyhUndr￿S olyoung people The flespett prosramme continuès 10 aiiractgood funding and continues to deliververy posrtNe bÈner￿St0 those participaiing Okrtcomes forYtyJn8 People In 2025 2025 w35 another¥featyearof d￿rrferyror Esse% ￿ and GirlsClub5 IE8GCI.wÈtonrinue 10 prowde a ranse of excillTr8new and longstanding acies, we reached thousands ofyouD8 peDplethr0u¥hO￿Itheye3r. We provided youn8 people ￿1th engaging attjvilies and workshops. ensuring each PalEicipani ieceiveo a hotmeal and sfiac45 duringeveryvislt These sessions operated in Thurroci uirl￿f0rd. Chelmsford.CdchesEer ènd RedbrKJ8e. fhankyou to our affiliaied club5 th315UPPOrt us In the delNeryofihis proiÈ(t. In 2025we launched the EBGC Hall DfFame io celebrate people who have come through 0￿r networkandgone on 10 do amazing ihins5. In our ritsi byaveweweie deli8hted to induct. Robert Rollins (Ex England A and Essex crickeierx Lewis ftichardsofi (Otympic bronze medzllisi 3Thd currwi PfofLs5ioDal boxer), Sorry Hardy (current profession31 boxerl, Arniè Dawsoi Icurreni pr¢fe5s10Dal boxer), Colin Mcmillan (Ex boxingwDrlrt championi, and Michael Watson (former Comrnofjwealth boxins champioll and wspiraiionalfigure after completifjg itte London Mi arathoTr ater recoverlnE from a brain Injury). we are grateful forthe supportthe5e Ind￿ld￿al5 give. from fundraisingevents. 10 supporting our pro8ramtne5 to bein8a ro￿ model for ihenextgenerarion Yookin¥bock SGBChosbeen kvoynyore Ihoniutto club ltsbeenlike os¥condfvmify. Aploce kYhereltregrDwn. buitsproperfriendships. ondhodsomeo[ the be5tlaugh50fmylift Wherheritwosfreezingin o nverororgtsing tocricson Ihepiich. everyrnenwryhosmeonr50metthng to me Soyeoh- thortk yov to Ihestoff. to thernutes made. andtoeveryDnewho makes EfjBGwhJiitis Youltollmadethesepa51 Ihreeyeors 50methinxspeciol'.- EBGC young leaderand affiliated club rnember. Pase 4 2025 ha5 been a buwyeaf filled with remarkable achievemen￿.￿ we look 3head to 2026.we remain cornmittedto offEring ￿nts aardttes, and trainin8 OPPOrtufiilies for 311 Ouf a(filiated club5 and members Our succe55 would Doi bè possible wrthout the supportof our club ne￿ork and partfjer Df8anisèiions. We ale Jeepbjgraietul ID all ouraffiliated club% dub le3ders.volunteer& young people, funder% and ￿MerS fortheirunwaverh8 SUPPOrt In m3king our program5 posyble. HerE IS to another svcce55ful year. Contrfwtknn fromVdun¢e¢rs volunteer5 ptsya wtal role In 5upportingthe work of EBGC and are centralto the del￿ery0f its atttvities Ènd se￿1¢*. Without rheir support, a sDbstaThtial proportion of ihe chari¥S ac[i￿tIeS and 5eTvice5 could not be delivered Theiharity benèfits from Ihe commitmen[ ski115 and experience of volufjteers acrossa range of role% enablins E8GC ro achieve Its charitable Dbiettives more effert￿elY and eff41ciently Ouringthè reporting period. EBGC wa5 5upporLed by3pproximately 150 voluntEer% fanging in 3ge from 14to 80 year5 old.Th15 broad age range refle￿ rhe Inclus￿ n31ure of the charity5volunreefing opportuDitie5 and thÈ dwerse perspeciives and skills thaivolufiteer5 brirtgto rhe Organi￿tIOn. These Ind￿￿1￿31$ iontriDUted iheif Eimèorn 3 regJLar b3515 throu8houl ihe year, providin8supporithatwould otherwise need to be funded Thrwgh paid staff or e¥tern31 s*Mces Volunteers 5UPPOrt EBGC in a variety ofw￿, including coachin8 or attNity delivery. eventsuppori. 5JPPOrton residentials admin15traiion. drriin8.8ovemance and moinrenance. The TraturE ofthese folesvaries from hand5-oD deliveryof acrwiliesto behind-Ihe-scene5 5UPPOrtthat enable5 semces 10 operaie sa'ePyand smooth Where praculab￿. the charityestimaEesthatvolunteers CDnLributed appro%imatebJ6,200 hoursduringthÈ year. This conrribution represents a significant level of suppoo ro EBGCS operatlons Whilethe valuè ofvolvrnieer lime IS noirecDslli5ed in thesiotement Of financial actlVitie5 In aicordafiie with ihe Chariiies SORP, tru5tee5 recognise ihaithe conirlbuiion of voluDteer5 15 essential 10 The chartys abilityla deliver its aCt￿ltIeS and provide bènefii to beneficiarie5 The Irusie* v•sh to record theirsiniere thafiks ioallvolunieers for theirtiffle. iommitmeniand ongoingsJppon. Rnènckal ￿eW Total Income reCe￿￿d In 2025 at £1.171.594 fell over 2246 compared to 2024. This significarnr feduttion Is largelyexplaifjed by ihe conclusion ol sJbstsntial proiecE& ￿nded difettlyand indirecity by centr31governmenL com1ng 10 a naI￿rA1 conclusion and noi bein8 renewed or replaced. A similarsiluaitgn ex.5tedwith biieryfiJDded proietts These proie(ts were oeliv&red from resiritted fund5. ApplKatlOfis a"e In hand aimed 31 redressingrh15 In 2026, but In theye3r under rwiew Ihe CharItyh￿ had to fall backon lis ample Cofe rese￿eSt0 fund iisgeneral aCfMrÈswhl&t ILfocuses on hov4 rt rnighi expand ts ififluence fuiure year5 Toial expenditure at £1,314.629 fell bysotne 13% largePg due tothe outgoin85 relaDDsto projects and act￿iDeS coniluding in theyearfalliDsaw8y. HtyNever. core act￿ltIeS continued to be del￿ere￿ tysiaff previousky35Sl8fjed and funded tythe conclud4Dg proiects mentkon2d abDve. Some trimmingofc05ts natUrally￿0k plè£e ro balaTh¢e resources to demands, buE oll unresiricted fund aCti￿1t1e5 Contillued to be delp*rett a5 Indicated Ihe actitrities and achièvemertcs section ofth15 report. The performance of thechèr.tys bng term COIF Charity Fund Invesimentstyer the sear syas disappointing and sawvaluaiions lam by E37.035 an nre31ised redullioD of some 1 95% ai a time when cofflparator investment markets returned 10.97%. Annualised reiurns OVert￿e pa5tthree yearg are repDrted a5 S.0% which are marE',nalybetter ihaD ihÈ similar average of 4.63% earned on shon ierm cash deposits. Thts ygnlficant underperfofrnafiie Is being challenged bytheTiustees In me newyear. The reLmovement offvrnds shown on the StatementofFin3ncial ActivIt￿S indicatethe excent 10 which the Charty has expanded or reduced its attwiiies In financial term5 2025 53w funds earmarked for restrlcted proiett5 and èttiv'cies fall back by £288,049 01 sorne 58% over the ￿arf0r the rÈ3soDs explained ab￿e. However. projEC￿ ènd ocriwl'.esfunded ty IncoTre designated 10 pay for these rose byÉ190.338 overthEye3r compensoring foralrn05t $4% of ihe sbrink88e in re5tflCted I￿nded aciiyiiies. Ttye nei effect of Ihis a modesE drain on core unr*Tficied fJn¢s of £35,272 before adding the unre3lised loss on Invesrments. In a yearwher&fundraisingfrom new Sources seneralkyremèined challenginE.thi4 OUTcome was boih affOrda￿e did noipre5enE any lorrn of"checVon this charif/5 pur5Ult ofits objettwe5. In summary, restricted reserves [￿1 £288.049to £354073 representing project deliverycDSts carried lorward to fulureyears designated reser￿5 increased £190.338 to £1.770.974 representingsum5 rinsfertced to both deliver funded acrwiliesand provlyonsfor corytingencie5 and safegu3rdingoffulure Nnancial security. UDrestricred general fund5 reduced by £82,359 TO £1.415.860. ofwhich Some £763.764 is represented tangibfe fixed assers athisiofical COSL Toial netassetsfell from £3.720,976 attheyear start ro £3.540,906 ofwhith £2.777.142 É net cJrreni a￿etSand Investments. P38e 5 Prforyear rq**en*nt During the annual audil process. a ttlstorlcal Misclassificati￿ was Identified regardingthe capltal funding recei￿d from Robln MorEan. Historically. Ih15 assei véas recordettwitbin Resiricred Funds on the faie of the Balance 5heec Folk)winÈ a rewew. the Truste￿ have dete¢miDe Ihai Ihese funds CDn5Eltuie an Endowment fund. To correttthis material cla551fii3iion error. a prioryear adju51meni has bew Tnade A5a fe5uIt. £79.973 has been reda55ified from Restrlcied Fundsto Efjdowmeni Fund5Wlthin ihe openillg fund balances. The prioryear cotnparative fgures on the Balance Sheet and StatemeThiof Fipancial ACElWtIE5 have been restated aiiordingly.This correcDon affec￿ fund prèseniation only and has no Impact on the overall neLa55ei positiofi, hisiorical c35h flow& ortotal charityfundsavailable. Further deiaiLs are prtmded in Note 17 to Ihe finaficial $￿temen[S. Resewand GoIng￿(eM StrateOes Unrestriaed General Reserves nei of tsngibie r￿Ed assetsamountto £651096. This represenrs approximaiely13 moTrths of unrestricted 8eiEril fund outlays and iswithin an accepcable margin of the 124nonth Core reseroe pollojser trusiees. These liquid resources tog*ther￿7:h unr*rricted des18nated reserve& the trusiees beli￿e. adequate￿ proiect the charity Irom ￿1 known potential liabilities, acr 10 preseNe Ils essential kniywAedge ba5E. fund known iolltingence5. and ensure that the organ15a*on can continueto delp￿( IEScharitable objectives even In tlme50f economlc uncerrainty. forrhe foreseeable future IL bell￿￿5 that byreasofj Df this wudent policy It can assureall presenc and furure benefattors thattheir Investment n Ihe Charivs abilityto dev￿ and execute prograrnsdesgned 10 benefityOUn8 peoplèwithin its sphere of operations ￿Very￿ell p￿ce￿. Prfndpal FundIngs￿rceS Voluntsry income from donations and grants fell from El,055,127 In 2024 ro E523,607 In 2025. Th15 reduttian can primarilybe attributed io funding e￿anating frDm government departments 5ponsoringyovih work. Specifically, theyouth Inyestmellt Fund which coniribuied £224.762 in 2024. promded £36.529 in 2025 a5 a three-year project conduded andwas not replaced. Ttte NC5 Scheme. which had been verywell receiveo by its p311icipaiors ID the Dax wa5 d15contsnued andErant5 from local aurhorilies 1¢ ddr¢er iTnportaDi attitrities and proje[￿ such a5 b.olidayèttivrties rh food reduced bjover £60,0￿. On the otherhand, funding from Essex Countycouncil increased bya1rn05t É70.000. With a new 8tsvÈmrneDtrecefitlyeleaed Itwa5antiCipated that policyreviews would tske pkce and ih3t It might be Some time for poltical rhètoric io iran5LBie into fundins for youth wort and. despite Intensive lobtying bylhis Chariry. ènd a number ol proieii-tsa5eOapplicaiion& v&ry little posilive action directed 31 E8GC nas been perce￿ed In faci. the opposiie arose when the DCMS voiihdrew fundins pledged lor rhe reconsiruttion of Lifst3n 8oys & Girls Club. Ahu8e amouniof local publicityand public opinon uliimatetys8wthesrani ieplaced oll more robust terFn5. nevertheless, Ihe dlsrupiion caused and the dD*rsion ol resource5 taken to achieve th150uicome, disiraaed the Chariiys efforts to rnove forward Other fronts. The fundraising l(Ku5 In this year wa5conceniraieO on regulor supporters who are clp3rPy prepared 10 Invesi If th15 Charlllsac￿L@VQrnent-based reputalion. In particular. the Jack Petchty FoundatioTr a8reed to fund the Charitys flagship Respett ryojecis as wellas SPQn5Qf yOUTrE peoples V1511s 10 ￿rreSIdentIal ceniresand the aifventurou5 aCtiWtie5 theycaTh uniquety ofter The Essex Yobth Trusr, Essex COmmun￿Y Foun(laiion. and Essex Council forVoluni3ryYourh Semces routlnE 5UPPOrt was well rece￿ed as ever, 3swasfundin8 from Essex Violence andvulnerabiliiy Unil and the Charles French Trusr. all supportinE proiectsto as5i5teducaiinsyouag people In variousways. The remaining IncDme was subS￿ntial￿e8rThed frorn 5ub51dised eventan(f acivityparticlpaiion fees, a small numberoffvndraa51n8 events and inierE5tearned on cash deposits. E8GC connnues io beaopve and resourtrful In generaiing appropriate incomEfrom othersource5an(I this Is a perpetual quesi. Meènwhde 11 reLain$ sufficient reserveswhiih are available to brilEe possible fundin8 gaps so as to maintsin its re8uLar r￿QUr(e¢ del￿ery¢ro8r8mMe5 arbd PLansforFuture Peflods Whefi lookillg3t the cotningyear for EBGC Ihere Is a ch3nEe In direccion from central gmrnment Influenced ty Iheiryoulh sirèie8y3nd iefjtring round e51ablishin8youih hub5 acr055the COLJntry. Timewill tell howthis sttapes ihe work of EBGC and whatwewill need todo EO respond io these inirF3rfos. Wheiher fijnding fromgovernmental sources follows the Inrioiv*s is unclearaithe rnomenE Dutas alwa￿, our clubs and the younE pe¢￿e In ihem ère foremosc in our mind5as an organization and Ihe needsand reouiremEnts ofthem Is unlikelyto change. Demand fLTrr ourclvbsond wha-.we delNer Is as strong nDwa5 ￿ ever has been 3nd so we need ro Conlinuèto deliver all ttte atti￿ltIeS and training zhal￿e do ai the momwr as well as add￿￿￿￿11 setvices. It has alreadybeen menrioned Ihai we are now a nationally recogn15eo iraining centre èble todeliver piofessional youthwork courses up 10 leve13. we have alreatyembarked on del￿erIng0Jr l*el 2 course moreto follow panceas werwill be a determining focror ofwharwe are able tD deliver The iThstabiliiie5 oIThe currenE conflicts in Ukraine alld across the Middle East make thi5a challenging lime for Irvsis and corporate ¢[￿nISatIonS. Wehave a solid and diverse fvndinÉ base and hopef￿1￿￿￿15 ￿111 enable us to ride out aryy poiential troughs in funding wer Ihe curreniyear. Plafis have alreaty been implemented io ensure rhèt ID fuiureyears weconiinue 10 breakev&n. Pa8e 6 The devolution of power 10 local authoritiÈ5 and Esse￿ becomiThga super aulho¢ity￿￿th IlSOWn fflayarwll be Inter*sEing for EBGC. As E5sexwill be made up of S uniraryauihoriiies engagiTh8afid eD5urin8 Ehaiw&are engaged with allwill be è challenge as well as an OPPDrtunity. The lasr fe year5 bpen veryditfKultforour sector and trustees carti see thi5 chan8ingor beingènydiffereni in ther0rn￿gYe3rsl Ltsran Boys Clubhas been Ihrough a rurbuleni lasr yearwith their YIFfunding for a newbuildingon the same siie as the old club being revoke and then lollowing lobbyins local Mps and the BBC running a Dew5 article about the Club Iiwas reesiabli5hed so rt 15 hoped that In 2026127 0 n fstall buildiDgwill oecome 3 re31ity- Everything Is now In pLHce ro make'r h3ppen li Will makea D051tive iTnpaa on rhe local Southend communlty nd will be a maroellous a5sei for ihe youngpeople of Southend. PoNdesofTrJ5tees ReSe￿5- G￿en thaivirtualty none of Its funding Igsecured in the tnediuffl lo ￿rnEterm and therefore carries a high risk ofvolalilityand sensicrrfiry to lhan8ingiircumstsnce& rhe rrustee% aftercareful con51deraiion ofthe or83nisaiion's fuiure planned expenditure and probabilityof mainiaifiifjs 115 Income. beli￿ il to be prudent io maintain unr*strittèd r#en*s of not more than 12 monih¥exppfiditurE Incurred from unrestritted fund5. Grant rna￿￿8- Grants are m4deto affiliated clubsout ofthe General Fund on the bas￿ of merit atthe discreTion ofthe Erustees. Fundralgng-The Organisati￿ seeks to obtain 8rant5 and donaiions for itsactmlies Anumber of events are 513ged re8u1èrW￿rth the purpose of rai5yD8fundsforcore aaNIEies The maiorw Dffund5 fai5Ed are from appeals forvoluThlary donatlonsfr0￿ p3rtDering or￿nisationS3nd choriiable rrJss R4skA¥essmentand MOn￿Or1￿- Risksare continualty a55es5ed and Tnoniiored by both senior st3ff and tIU5teeswho tneet regu￿rIY. The Composition of Irustee5-TfU5tees arè recruiced from a115e(tors ofthe county and braadty repres*ntaffiliated clubs they￿th Serlryce. the Church. industry and business and the police Dire(tion and foNord planning-The organisation ha5 a stfategic plan coverins Ihreeyearsfon¥ar¢ operational deV￿0pment. Key Personnel- Tnèrrustees regularly review[￿rfOrITran￿. approprrdieness3nd successlon. RepDrtingto TfusLeès- Each officer of ihe organi5ation rEporEsdirecttytothe rrusrees4r least fourtimes each yEar. eitherverbally Dr riting. 5eNice5 to atfiliated clubs- constèntfeedback is sough¢ from C￿bS.￿lI proiett5 arè planned, monitored ènd evaluated. Qualtycontrol- the use oftrained. quallfEd personnel and de-briefifjg procedures ensuresquality Maintenan￿Of athvities. Comphints ￿0(edureS are In platr to Idenofydefiiiencies. Fufidrai51ns-fulld-rai5ingsraff ère employed ro ensure adequate r￿nu& is sourced from a variety of benefaaor& mifjiffli51llg dependefjcyon anyon& sourtr. Employmwt IssuÈs- There is3 forTral recrditment process which ensurès equal opportunity. References are iaken up and all relpvani checks made.There are grievafiie procedvres3nd defined channelsof (Ofnmufjicatiort. The char'.ty has olso engaged with a prole5510nal HR organi￿tIon for furthersupporL Heakh & saf&ty- Compllance Wlh sratutoryre8uktion is reviewed regula SèfeguardinE- thecharityoperaie5 a comprehenswe policy ro protectall p3rtlCipaTrts alld staff In its attiviEIES and scaff are concinual trained and updated In Its 3pplicaiion. It offe's sèfeguardingtraining programtnES toall affi5ièied members and associated voluniews. Oisasier recovery plannin8-All [r￿iCal compuierised data Is adequaiety replicated off sr(e. Plansare In place io Implement e￿er.￿al procedures durjng anypefiod of disruprlon, and ID rebuild normal operaiional capacity Budget3ry ionrrol and reportins-The finance officerprepares annual budge￿ foretssiing monihlycash flowswhi(h are 3ppr(wed ty the trustees. These form comparatwe5 asain5tacwai rèports d&lwwed tothe Iruxees fourtime5 annualty. Annual accounts a P3ge 7 prep¥ed In accordance èppropr13te aciounting requirements.Theaccountsare audited. approved byiherrusiees and disEributed 10 memberstogeiherwith a wrilleD revie4Y Afulktime qualified finance officer ensures thatall Information and monitoring sy51etn5 across Ehe group are fflaintained and devebpeLI 10 a veryhigh srandafd. Cash fli)w 5enslimtyana￿lS- Cash performance is Continual￿ monitored to ensureadeouate funding of actMli¥ ai all times. No money Is IM)rrowed. DependenCYchec￿ on income sources- m05t proje(ts are dire(ttyielated EO specffic fuTrdin& which ar& u>Jaltytime Iimiod The organisation ha5. and continuallyseeksto enlar8e.the number of befiEfactor5. Insuiance- IndemniEy and IkibilityinsuraDc&appropriaie io thEor8ani5atlOn'5actiWties Is pvrchased. The Own1￿[10n minimises claims byeffecrwe awar&n&ss and prevention training. Pension commiiments-The organi5aiion. in 3ddi'.ion to a 5tatutoryworkptsce pension plan. supports defined concn￿tiO￿ plans operatèd for key elisible wnployee5. The fundingof and in￿St[￿ent perforfflance of these plans $ kept Jnder fEsular fewew to ensure contributionswill supportthe objettffts of the plan Investment policy- Molies immediately surplusto dadyfequiremeD15 are Invested In an Instant acce55COIF charli1￿ Deposit Fund accovni prowded byCCNlnvesimeni MaNa8emeDI Ltd and Dep051tAccDUnts Dperated byCAF Bank Ll¢ CCLAalso provide a Chèrity Approved Investment tund carryirt8 Investment risk iTrto wnich unresiritteo funds are held as 8 primaryhedEe 3g3instthe rmpartof inflaiion. No Resiritted funds are exposed to invèsirnent risk. These lunds are ger.eraNyheld In the accounts as desi8naied resÈNe5 earmarked for specific purposesthe 3pplication ofvihich mayaristr alfuture bui35 yet undeiermined dates The aim ollhe investment is thereforeto offef a hedge4￿1n$r Infl41ion, c￿r ffvnd managers fees, and overa IoD8-teiin period to reiurn a P0511Ne gain eqU￿a]ent io ifit2re5t base rates.The charity10￿ noi deem it appropriaie io atternprto expbrt In¥e5tmeni Tnarket5 by 5elf.managiThg ch invesrmenE% howEver. the perfortnance of it5 Investec fund5 Is kepi under regvlar rwew Maintenance of ihe orsafj15atlOnS ¥ODd reputation 15 a prinapal factor In Its abi11tyto continueEO del￿er its objettives. The areas mosicon51dered posing risl arnd the measu￿$ cakento 5afe8uard ihe or8ani5aiion in thi5 regard are-. Public perceptlon- The wccessenjoyed in lh& pUr￿lt ofthe associal￿Th$ obje￿1¥e5, COntillue5to ret31Th support from member& beneloctor5. aEency ￿([ner* ènd communityaE large EvÈryoppDrtunity 15 therefore taken to pjblrise events and achievements and 10 communicate and èdwse on Issues relating io young peoplp In the county Thls process which LgConsr3ni￿vnder review. is aimed ai 3iiractin8 new partners paoKipaior5. The Annual Repori and Rewew Is presented 10 rnembèrs and distributed widety, alongside progres53fbd out-coffle repDrN 10 partner asencies and project sponsors. Government policy- Gifr aid schemes provide benefit io the organisatioD and affilialed (netnber club5. but theifwilhdrawal would result In onlya srnall reduttion In Incame to affiliated (l￿bs. Policies olgovernmenr aEencies ènd localscNernfflent relatingto the provasion of youth 5eNices8reaity Influencesthe organ15ations 5tra-.e8ic planning and d￿lOpMeN. The organisation rpmain5aware of potenirdl chan8e ènd opporturtity tyworkins wilh releYania8encies. Failure tocomp￿￿￿th the law regu￿￿Ons[el41lngtO the or8anisaiion is a risk.This risk Is reduced tyen5uringtst- Compliance ai all le*ls 15fundamen1al￿ trained inEO all staff. Parricubr attenrion is paid to compliènce and codes of¥oDd pra(tice and condu¢ ¥thettwor not StaLutori￿ enfor￿ab1e. relevant to contait￿th youngpeople The organisaiion provides support. advice ar¥J irainins ioyouth leaders andNvorkers as a part of its tore aitivitie5. R15k of non-compliaDcE 15 rninim15ed byeffective communicaiion ￿th partner agencies and the expErIi5eder￿ed from Indmdual Irusiee5aswEII a5 freoueni reviewofbe5t prallice NorpdtsdowreofGrants- All mopetary8rants are accounted forat the timeof recelpi. Itis the polityof ihetrustees notto publiciseyant makers vnless requEsied Lo dD SD. Page 8 Trustee¥ reSPy￿bIl￿es1n re￿￿c￿lothefln4n￿ statÈmerts The trU￿ee5 are responsible for preparing IheTrvstee5' Report and the financ￿1 sratèmenES in accordance wrh arplicablelaw and Unired Kingdofn Generally Accepted AicouDiins Praaice. The lawapplicableto choritie5 In England and wales reouiresthe truscees to prepare finanoal 5tatement5fof each fmanoa1 year￿iCh gwe a and fairviewof ihe stsie of affairsofthe charityand of the 1ncomiDg resourtÈs and ap￿1£811¢n of resourcesof the charity forthai period. In preporin8the5efinanc￿l sratements, theIrusEe￿ afe required to. 5elett Suitsble aciounung poI￿leS and ihen appbythem Consistendy. obseTve tye Ineihods and princip￿$ in the Charity SORP". m8keiudEements and e5timate5 thai3rE reasonaole and prudent. 5Eate wheiherihe applicable accounting standards have been followed. 5ubiecrto anydeparturesdtsclosed and eXpla￿ed in the preparethe financial ststements on a goingconcèrn basis unle55 itis Inappropriateto pre5uniethatthe charitywill iolltinue I business. The iru*eès are responsible for keeping proper accouniing records which disclose with reasonable accurao at anytlme Ihe fin4ncial position of the charity and to enable Ihem io ensure Ihai thefifjaDcial stètements comptywith ihe Chantie5Act 201 I, the CharitylAccounts and Reports) Regularion$ 2008 and the prN510ns of Lhe irusi deed. They ire also responsible for safeguarding the assets of ihe charityand hence fortskiTrg awable slep5 for the prevention and deiettion of fraud and othw Irregul3rtie5 The tru51ee5 confirm thai they h￿e cornplied with thp dutyin Section 4 of the ChèritiesAci 201 I to have due regard tothe Chanty Comm1s510n¥ general ￿l￿anCe on pubhc ljenefit stee IsigiL6 Pa8e9 InthF¢nderrtaud￿ reportto trusteesof Essex ￿ &GlrbClubs C.l.O. Ophbn have èudiiedthe finant&31 sts1emen￿0f Essex Boys &Girts Clubsfortheyearended 31 Oet@mb@r2025 setovt on pages 13 1026 Thefinanci31 reportiTr8 frafflework that been applied in their pr¶Tion Is applicable lèw and uniied KJngdom ACCOUrtiin8 Standards including Financial Reponing 5EandariJ 102 7he Financi& Reporting Standard applicable in the UK an(t Republic of Irelard. (United KingLlorn Generalty Accepted Accounting Prècticel. The financial sratements have been prepareo in accordance Wirh Accounting and ReportinE by Charitie& SrèremenE of Recommended Praciice applicable io charitie5 preparifi¥ their accDunis in accordance wilh Ihe Fin3ncial Reporting Stsnoard applicable In the UK RepublK of Ireland IFRS 10211effective 1 ianbary20151-IChariiiesSORP IFRS 10211. Ine Finarckil Reporting Standard applicabEe In the UK and Republic ofirelafio IFRS This has been done inorder forihe accounts 10 providea Irueand faifvitsvin acCordance￿Ch the GenerallyAccepted Accouniin8Prattice effecirle rof reporting periDd5 be8innifis on or after I January 2015. In our opinion the financkil 5tatetnents'. a true and fair vlew of rhe Slate of the Charitab￿ companls affairs as ai 31 Decernber 2025 and of IES Incoming resources applitation ofresources intludin8 its IDcomÈand Èxpendiiure for thE year theD ended.. been properly prepared In accordance with Uniied Kin8dam GenerallyAccepted Accounting Praciice.. and been pre￿re1 in3ccordanc&vAlh the reqbiremenis of Ihe Charil*S Act 2011. B4slsf¢r¢pln We conducted Ourauditin accord3ncewiih International Stsndardson AudiiinglUKII1S￿[uK?)a￿d applicable13w Our responsibilitiesunderthDSe standsrds ère furcher oescribed in Ehe AudiEofs' fesponsibdilies for rhe audit of the financial scatemenis sertion of our reporc. We are iTrdepeDdeni Dfthegroup ifj accordancp w,th. the ethical iequireineDIs Eh3t are rel￿ant[0 ouraudrtolihe financial 5taiernefjtsifi the United Kingdom. rDcluding the F￿n￿cIal Reporting Council's Eihical Siandard. and we have fulfilled our Othèr ethical responsioiliries in accordance With these re4uireiDeTr We believe thaitheauditevidencewe have obt31ned 15 5ufficieni and appropriate to provide a basI5 for our opinio C¢)fflu4on$ TrWnEtOBoln8 ¢onwn WÈ hive nothing 10 report in respett of the folh)wing matters in reWion ro which the ISASIUKI require usto report toyouvéhore.. the Trusrees. use of Ihegoing concern ba51$ of xcounting In the preparaT4on ofthe financK41 scaternents is noi appropriore. or rhe Trustees have not disdosed in the financkil statements any Identified material uncertainiie5 that may cast 5ignificani thvbi abwtthe grovls or the parent th8riVs abtliiy 10 continue io adopt rhe going coniern b3ys of accountiThgfor a period of at least welve monihs from Ihe d8ie when Ihe financial staiement5areauthor15ed for i55ue OtherinforiMdM ThÈTru51ee5are rÈ5ponsiblefor the otherinformaiion. The other information comprisesthe Informaiiofi IndudÈd In theAnDual reporL oihertha the financiol staiemènisand ourAudiiors' reporc Ihereon. OJropinion on ihe financial 51acemenrs does notcovwrhe other informaiion and ¥YE do noi expre55 3Try form ofa55uranie CDncIu510n ihereon. Pagelo In connection with our of the finantial statements. our responsibility i4 io read ihe other information and. in doing so. consider whether the Other Informaiion 15 rnaterially InCDn515tenL Ihe financial ststement5, or our thowledge obtained in audit or Olher%vse appears to be Material￿ m155tated Ifwe Identify such macerièl Incons15tencie5 or appareni material Fnis5tatements.we are reou1red ro deiermine wheiher there isa marerialmisstsiemeniin Ihe financial st3￿Ments0r a maierol missEatementofiheoiher In',ormatDn. If. based on-heworkwehaver￿rf0rrnert. we coll(l￿de thatthere 15 a marerial m.IssiatementoffthI5 Other InformatlDn.we are required to report thaifatt We have nothia8 to repDrt Inthis regard. matte￿￿￿h1¢h wulredto rewtbyexceFtbn We have nothin8 to report in respect olthe following marrers where the Charitie5 (Aciounts and Reports) Regulauons 20Q8 requires us to ropori toyou If. In our opifi￿n-. the information gwen In IheTru5Tre5' report Is Incon515Eeni in any materol rèspecrwlth the financial SEaremens the charity has not kep15uffiiient accourytingrecord& or he charity financ141 siatemenis are not in a8reemeniwiEh theaccounrln8 records and rewrns or we have noi reowed all the Information and explanaiions we require for ouraudiL Resronsbllthsoftrustees Ag explained more fulty In the Tru5tee* responsibiliiies statement. the Trv5tees are re5PQn51ble for the preparation of financ4al ￿￿ternents whith give a true and fair view.and forsuch iniernal control asiheTrustees deterrnine15 necessaryto &nab￿the prèpararion offinancol scarem•irsthat are Ireefrom fflaterial misstatement, whether due 10 fraud 01 error. ln Pfeparingthefinanciolstaiefflwts IheTru51ees are responsible forassessingihe 8roup's and Ihe charivsabilitytoconiinue as a goingconcern, disclosin& as applicable. matter5 related to gOln8 concern and using the going concern basLq of accountsng Jnless the Trustees erther Intend to Iiquidatp the parent chartyor tD cease operarion& or hove Tho realiylc alternaiive but io do 50. Audkors'reSp￿thHthesfQrtheaud￿ olthelhand31 #aternents Our objectives are to obiiin reasonable assurafice aboutwhetherthe fi•anci?I scatements asa whole arefree from material mi55ts1emenL whether due to fraud or eiror, and 10 155ue an Auditors, Report Ihat includes our opinlon. Reasonable a55urance high lewel Ofa55Uran￿ noi 3 guaranieethaE an audit conducted in a￿ordanCe￿A.￿ 15A5IUK)will alway5 detect o maieriol miss18t*rnentwhen Ic exisis. MIssEatemenis can alise from fraud or error and ale considered m3Eerial If. ifjdr¢idualty or in the aggregare,Iheycould reasonabkg be expetted 10 Influence rhe ws and regu1atiDns We design proiedures In Ihnewith our ie5ponsibilii.*. outlined abo*. to derecr material misscaiemenis respea ol identifying and 155es5ing r15ks of material ffl15siatement in respecr of Irregulariries, InCl￿dingfr3￿d and non-iompliallce Wilh lavs and reguLItiOll5, we considered the following.. Ihe nèiure of the industryènd sector, control environment and busine55 pÈrformarce includingthe design ofth& Charitys remuneration Iicies. key dri¥er5 fordifettor5' reffluneration. bonus levels and perlormance t3rgeis-, resulrs of our enquiries of managementab￿l rheir o4Yn Idenliflcat￿n 3nd assesstnenE O,. thÈ risks of any rnatier5we Identified havin8 obtsined aDd reviewed the Charitys doc￿MentatiOn of their policies procedures re13tingto' ioeDiityn& evaluaLiD8and COmp￿￿ngwilh laws and regu￿￿on5 and whethertheywere a4vare of arty lrtslances Df non-¢omplian¢&', detetting aDd re5pondin8 to the risks of fraud and whetherthèy have kr.owled8e of anya(tu31. suspected orallE8ed fraud.. toe In￿rnal conirols esiablished to mitsgate ris￿ of fraud or non-complance With laws and regulatlOD5', the rnatters dis(U55ed amors the èudit engagemeni ieam and Invofvifig relebpnt Internal 5pÈcièlisrs. includingtèx. real estate and pengons iegarding and where fravd mightoccur In rhe financial 5taternents poieniial InditatQf5 of fraucl. As a resultof these oro(edures, we considered the opportunities and incentives ihat may ex151With1n the organi5atson for fraud and IdentifiEd ihe greètèsi poieniiol for fraud In managemenvs Incentive EO overstate profit. In common wirh all audils under IUKk we3re also required 10 perfor￿ specific pra￿dureSto re5pondto the risk of management overr￿e. È also obtained an vnderstandlnE of Ihe legal and re8uLiioryfraFneworktharthe chariry operates In, focusing on provision5 of Ih05e lav¥S and regulat10Tr5that had a directéffecton the determination ol material amount5 discbsures in che financial stsiem&ncs. The key lowsand rEgulètionsw&considered in rhisconiext Included the UKCompanies AQ pensions le8islaDon and tax legisktion. In addition.we cornsideied prtyisions olother k4ws and regulation5that do have o direcr effecr on Ihe financial statements but corrpliance Ilh wnich may be fundamental rothe chariW5 abilitytooperaie or ioavoid a material penaty- The key law5and regulation5 we considered In ihis cont&xt included the Fnancial Serwce51nd MarketsAct. 4Jdttre¥Jonseto r&k%ldentffied Asa iesult olperlormingihe above.we did not identityanykw audit mattersrelated io tae polèn1￿] risk Df Iraud or non-compliance la In addition 10 the ab￿e, our prc(edures 10 respond to r15ks hJeniified Induded the fo15￿ing.. rewesving the financial 5taiernentOisc105ures and te5tingtO 5UPPDrtlll8dicumentaÈion tD as5e55 compliance ￿ryth provI5￿n5 Of relevantlaw5 and re8ulatlOn5 described a5 havin8 3 dirett effe(ton the fiparKial staiemE•t% enquirinE of managemeni concerning attual and potential Iiiigaiion and daiffl5', performingafjatytical pro(edure5to idÈmifyanyunu9Jal or unexpecred rèbiionshipsthai may indtsie risks of materol missiatpmentdue io fraud.. reading minutes ofmee¢in85 of those chargedwith governance, reviewing CDrre5pondence wilh HMIC., and in addre551D8the r15k of fraud through management ovErrde of ¢onirol> ie5tingihe appropri8iene55ofiournal eniriesand other adjustment assessingwheihertheiudgemenis made in making accDunting esirn£tes are indicative of a pocèniial blas, and ￿aluatIng rhe businessroiionale of anysignificaThi Iransacrionsih4tare Jnusts31or outside the normal course of busines5 We also cornmunicated relwani idefjtifEd la4Y5and rE8ulaiiOllS and poteniial fraud riskstD all en8a8ementteam membEr5, irydudinginternal specialists. and remèin*dalertto any indications of fraud or non-compliance wich la￿ ènd ￿guI*ll)n$ ihroughout Ehe audii. mi5siatement In the fin4pcial statements or non-compliance with re8uLitson This Iisk Increases the more that Cornpl￿n(e wilh a law or regulatyon 15 removed from the events ènd tran5actlDnS fEfleited in the fillafjtial srèt&ments, as be le￿ like￿[0 beiomEBYéare of In5Eafjie5 of non- compliance. rne risk isalsogreater te8ardin8 Irregularities occurring due 10 froud rather than èrror.as fraud invobfts inrentional concealmeni. forgery. collusion.omission or misrepresentali¢n. Afurtherdescripiion of fesponsibiliiies fo< rhe auditofthefinancièl siatemenrs is located on ihe linancièl Reporting Council'5wEbsiie at W4WN.frc.or8.uklaudiiorsrespon4bilities Tnis descrlption forms part of ourAudiiors' Report. U5eofour report Th15 reportis tnade solekytothe Iharitys irustees. as 3 b￿y. In accofdancewith Part4 Dfthe char.t￿5 (Accounts and Reports) Regulations 20D8 Ovrauditwork has Deen undertaken so Ihai 4Ye mighi slate tothe ch3rity's irusiee5those matters we are reouired io slate to them In an auditors, report and for no Other purpose To the fdlle5t extent permiited bj laN. we do not accept or assuThe responsibil￿Y to anyoneoiher Ihan Ihe charityaDd 115 tru51ees, a5 a boty. for Dur audit Yiork for ih15 reporL orfor the DPlnlOn5we have fofTned. par￿ *k4hlngFCAlSenior51&tuioryAvdit for on be￿alf of A5hlng5 Lhtted ChafTered AccoJnt3nts StatutoryAudiiors Dale.. /y-Lède. Hereffordshire are maintained and sUPPOrted byappea15 grants designated express￿fOr Ihis PUfP)se. Purpose ofend￿mentfijnd Rotért Laurle Memorlal Fund.. Col Roben Laurie Q B E I P sen(ed the Essex Charityol Bol5 Club5 from 1973 until h15 death In Augusi 2005 Ps Its Pre51dentfor manyyear5 h15 leadership inspired the Chariryto attain its obitsctivos with great success. As a permanent ie5timonythe Trustees h*¢e creaied è fund from General Resefve TO be maintained for che benefir ofyoung people from affiliaied metDber£lubs se5ected to broaden iheir educabon and characEer byreciprocal Interattion with Other youns people from overseascountries bywayof International Exchange schemes Th15 Fund Is clas51fied 35 an EdJcairon and Traning Restricted Fund. In 2025. no exchange wsit 10 Ihe U￿tOOk place and no funds from general fundingwere traYsferre(f io restricted fun(15 Further ￿Qgramme$ are planned for 2026. Robln Mor8anendowment The Robin ￿0f￿n endow￿e￿IOf £79,973 relatesto an endowment forthe purpose of Youn8 People In ihe Halsiead area Currentlyno opportunity has yet been Identified to meeiihe terms olthe endowment. M•mterCbJb5 Ovtdoorcwtre ￿rSary Fund. The sum of £I00.OW ha5 been sei aside Ifj 2014 out of8eneral reseive5 5pecificallyto provide financial as515tanceto ffjembEr clubs totakeyouns people OD atswityand trainins pro8ramrn Page 24 E&sex8tys &Glds aubsCI.O. Notsstothe flnandai#atsments flYthe￿ar ended 310ecember2025 Rdated p¥tytransathc*)s Key managemenrcomprises ofthe Dlrettor5 & TrJsrees and the CountyDirettor. Gfants Sales Rece￿e￿ Gran Recewed Purchase5 Jrchèses Sa￿$ Frenfordyouih Club 2&000 322 62.897 250 North A￿￿￿e Youth Cefitre t 382 2.125 338 1,536 Crown 3nLI M4norClJb, Hoxio 255 277 E￿eN Council lorVolunt3ry Youih Se￿1￿5 7.844 Ea5tof Englandand East Midlani Reg￿TraI Youin Work Unir 2,400 Es5exYouth Trtssi 88.600 57.000 Che1rn5ford Hafway House Club 16.585 30 440D jack Peichey Foundation 2.572 203,976 199.912 Related pa￿e$ Thecounty Direaor I.P DDuglas.Hughes OBE DL aTrd MI Dyer MBE P Drurpmond RC MI115 MBE theyear end. the charitywas owed £2512024.. £nill from Crown ènd Monor Club. Hoxron. Th&trustees of Essexksoci31ion of Boys Club5 In 2LK16 agreed to assuffle certaiTr pensK)n Dbie([￿es relathngto employee mu-.ualbJremtyed from a former underfunded Nati0nalA550ciat￿n uf Boy5 Club5sroup f.nal salary pen510 scheme These obiectves t4ean that fut￿re contribuiioDs Into a replè£emeni personal pengon pi3n arÈ noi f..xeJ ènd In contributionsto be sufficieni 10 meet the obiettive5. c￿￿ngeni1￿ab1l￿￿S In late 2019 Essex Boys & GirlsClJlK ceded cantrolof Stubbe15AdveniufÈ Centre èsa conseouence of ihe en-bloc resignarioTh of all muwal Irusiees and (jire￿or50f gtubber5 10 erable both charities io pursue their Se￿ra[e and distièrate charitable obiectwes. As partofihs arrangement Essex Boys & Gir15 Club5 has prowded a 8uèranièètothe London 8orough tsf Haveringto a maximum Iiabilityof É500.000 a5 a condition of a 25 year lease dared 315lluty 20198rant￿ bythe BoroDgh ta Stubber5 AdvenEure CenTre. This continÈwi liability Is matched bya contingent asset ifi the form Dla deed of Indemnity provided by Stubbers'new sponsors. rhai ihe unliketyeveni rhat StutA)ersAdvefjture Centrevacates It5 prErn15es within the terffl of the lease, Ihe leasewill revert KO th￿ Charity. These circuFnstsnces have beèn considered ayd outline conEingen¢y planning Page 25 E5sex8w5 &GlrLsClub5 C.l.O. Notesto Ihefinandal statements fr(Iheyear ended31 December2025 ?& ConJngent Ilabl1￿eS((ontknued) We refer to Thore 14 regard￿8the arrangetnentsaround the County Dire(torf5 pen510n arraDgefflefjt. Aithe pre5enLtime the trustees 8nticipate the iurrent level of contribuiions ￿ bÈ5ufficieni io meÈE ifve Objett￿es￿nd no I￿atrI￿lS expetsed 10 Dunn8 the year undèrrewewme charityenrereo InEO a lease O8feementon rbe Lifston Boys Projettwirh theyouth InveS￿eThI Fund. If the clubwère unèble 10 pay, then rhe charity would be responsible for meeiinganyfJrure lease commiiments. Th* annual lease paymenr is £4.500 and the lease expires In 2048. 17. PrlorJE•r re5t3tem During the year. Itwas disctyered Ihoi Ihe breakdown of re5ep*s In the batsnce sheetwas m1551&1ed In Ihe 2024 accounts As a endowment IvTrdswere undersiaiel bi £79.973 resiricied lundswere oversiated by Ihe same rigurè. The comparècNe f￿Vre5 for 2024 have been resiaied 10 correci this error. There is no re5uIEing IncreaSWdecre8se In 10131 resen*s Page 26