Tracking ID: 1030949-1279871
**CHARITY REGISTRATION NUMBER: 1177761**
## **Unaudited Financial Statements**
# **31 March 2026**
## **TC GROUP**
3B Swallowfield Courtyard Wolverhampton Road Oldbury West Midlands B69 2JG
Tracking ID: 1030949-1279871
## **ecobirmingham**
## **Financial Statements**
## **Year ended 31 March 2026**
||**Page**|
|---|---|
|Trustees' annual report|**1**|
|Independent examiner's report to the trustees|**12**|
|Statement of financial activities|**13**|
|Statement of financial position|**14**|
|Notes to the financial statements|**15**|
Tracking ID: 1030949-1279871
## **ecobirmingham Trustees' Annual Report**
## **Year ended 31 March 2026**
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2026.
**Reference and administrative details Registered charity name** ecobirmingham **Charity registration number** 1177761 **Principal office** MAC Birmingham Cannon Hill Park Birmingham B12 9QH **The trustees** A Kaur H Whiteman (Vice Chair) K Hopkin (Resigned 29 May 2025) R Adam A Holloway-Neville E Taswar R Josen (Chair) I Hassan M S Hidalgo (Appointed 29 May 2025) **Accountants** TC Group 3B Swallowfield Courtyard Wolverhampton Road Oldbury West Midlands B69 2JG
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Tracking ID: 1030949-1279871
## **ecobirmingham**
**Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2026**
## **1. Introduction**
As ever, we start with a heartfelt thank you to all our funders, donors, partners, staff, trustees and volunteers who have supported us over the past year. Their continued commitment makes our work possible.
2025/26 marked the final year of our four-year strategy—a milestone moment to reflect on how far we’ve come and the foundations we’ve built for the future. It also marks our first full year based at Midlands Arts Centre, where we have continued to grow our presence and impact across Birmingham.
Our work, much like climate action itself, has many seasons. Over the past year, we have delivered activity in new wards and worked closely with local councillors to support their constituents in accessing environmental activities and increasing awareness of sustainable living. Through this approach, we aim to create a ripple effect of positive behaviour change across the city.
We have also strengthened our collaborative approach, working alongside organisations who are equally committed to addressing the climate emergency. Together, we are helping to embed sustainability into communities in ways that are practical, inclusive, and locally relevant. Alongside this, we have continued to grow our core programmes and partnerships, building on the strong foundations of our ‘Building Greener Communities’ work. Our focus remains on creating greener, fairer, and healthier communities, supported by a more diverse and representative leadership, and a continued commitment to learning and improvement.
We were honoured to receive _One Planet Living_ ® Leader Recognition by Bioregional. This acknowledges the quality and strength of our approach and reflects our commitment to supporting community organisations and their communities to better understand and improve their environmental and social impact.
## **2. Achievements and Performance**
## **Highlights**
- There were 7,250 attendances by 5,900 participants at our 539 events, sessions, and courses to improve people’s ability to live sustainably.
- 25 volunteers donated 807 hours of their time.
- As a team, we contributed 49 hours to 14 different events promoting sustainable living to 1,744 people.
- Our digital resources were downloaded 1,566 times and our information and advice content were viewed 22,364 times over the year.
- We supported 56 organisations and worked in partnership with 9 organisations.
Overall, we directly helped 29,855 direct beneficiaries or 71,652 indirect beneficiaries from across 41 wards in Birmingham. 13 (32%) of wards were amongst the 10% most deprived and a further 8 (20%) of wards were amongst the 20% most deprived in the UK Index of Multiple Depravation (IMD) rankings.
We are reaching diverse beneficiaries. 28% were of Asian heritage, 8% from Afro-caribbean heritage, 36% from White British/Irish heritage, 10% from mixed heritage, 4% identified as other ethnicities and the remaining 13% preferred not to say.
11% of participants had a disability, 65% did not and 24% preferred not to say. 63% of participants identified as female, 30% as male, 1% as non-binary and 6% preferred not to say. 55% were attending their first ecobirmingham event.
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Tracking ID: 1030949-1279871
## **ecobirmingham**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2026**
## **Our impact for public benefit**
We use the _One Planet Living_ ® framework to measure the impact of our work across the city. These are simple principles which make it easier to live happily and more sustainably.
We ask a sample of all our participants the same impact questions across all our activities. Some questions were only asked when relevant to the activity being undertaken.
## **Health and Happiness**
- 62% of participants felt their health and wellbeing were improved due to taking part in our events and activities.
- Participants intended to increase their physical activity by 50 minutes (24%) on average per week (from 3.47 to 4.3 hrs)
- 83% of children were inspired to explore their local green spaces more.
- 95% felt spending time in nature made them feel happier.
- 100% of parents said it improved their children’s mental and physical wellbeing.
## **Equity and Local Economy**
- 20% of people found our activities helpful in finding work or a voluntary opportunity.
- 50% of participants said they now choose to buy products that are better for the environment.
## **Culture and Community**
- 36% of participants were inspired to take further positive environmental action.
- 70% of participants were inspired to change their own lifestyle.
- 64% of participants intended to share this knowledge with friends and family.
- 87% of children intended to share their learning with others.
- 35% of participants felt inspired to give time by helping or volunteering in their community
- **Screen-Free Success:** 37.5% of teenage participants said that if they had not attended the session, they would have spent this time on a device instead.
- **Building Connections:** 100% of attendees reported meeting new people and / or making a new friend.
## **Land and Nature**
- 50% of participants said they felt connected to and now understand the value of nature
- 83% of children learnt something about nature.
- 98% of parents felt their child had learnt something about nature
- 100% of parents said that The Wild Holiday Bunch has helped reinforce the importance of valuing the natural environment in their child.
## **Local and Sustainable Food**
- 71% of participants improved their knowledge of reducing food waste
- 75% of participants now throw away less food
- 32% of people planned to reduce their meat and dairy consumption
- 52% of people planned to eat seasonally
- 32% of people have started growing some of their own food.
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Tracking ID: 1030949-1279871
## **ecobirmingham**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2026**
## **Travel and Transport**
- 80% of participants were more likely to walk, scoot or cycle.
- 77% of Active Travel participants improved their ability to cycle.
- 72% of Active Travel participants intended to reduce their car journeys (of less than 1 mile) by 47% on average. An average of 2.36 journeys under 1 mile per week were reduced to 1.24 journeys per week.
## **Zero Carbon Energy**
- 98% of participants identified at least one positive action they would take to manage and reduce energy use. There were a high proportion of people committing to specific and ongoing behaviour changes.
- 81% increased their knowledge of energy-saving measures.
- 60% increased their confidence to take action.
.
## **Headline Data**
In total, we calculate our activities have delivered the following headline benefits:
- _Environmental_ - over the year **7,152 Tonnes of Co2e** saved
- _Social_ – **167 extra years of healthy life expectancy** (based on Active Travel participants only)
- _Financial_ – Over **£7.9m benefit to society** from the social value of how we operate as an organisation and our programmes to support communities, reduce carbon, and improve health. This is broken down as follows: £2.7m of social value of how and where we operate and benefit at a ratio of £6.53 return on every £1 spent, £1.9m benefit from carbon reduction and £3.3m long-term benefits from extra years of healthy life expectancy.
The main change from last year is that we have reviewed the way we assess and calculate our headline impact. We calculate years of healthy life expectancy based on the number of people participating only in our Active Travel activities. The profile of our activities in 25/26 continued to move significantly away from Active Travel to more Energy and Sustainability advice including a greater focus on digital engagement and provision.
## **Our activities**
## **Food and Growing**
## **517 attendances by 281 participants over 28 sessions in 4 wards.**
As part of our Building Greener Communities project (BGC) we continued to deliver cooking workshops in Allens Cross with the addition of air fryer sessions this year making it very popular. Participants learnt valuable healthy cooking skills and how to reduce waste taking part in the big left-over bake at the end of the course.
Sow & Grow sessions provided seasonal growing guidance and take-home starter packs to support food growing at home. This was followed by a community festival, Planet, Pizza & Play which brought together local partners and organisations to deliver interactive environmental activities including composting, nature-based crafts, swap activities, energy advice and growing support. The festival engaged 165 residents and created multiple entry points for environmental learning and behaviour change.
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Tracking ID: 1030949-1279871
## **ecobirmingham**
**Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2026**
_“I loved hearing about all that the garden has to offer and how to start growing my own food even from a flat. I’m looking forward to coming to other events and volunteering to get more involved.” Participant Sow & Grow_
In Sparkhill we ran a successful Meat-Free Monday campaign with the Springfield Project engaging staff, volunteers and local community resulting in 51 pledges to go meat free every Monday for the month.
Working with Share Community in Balsall Heath we delivered 6 paid for gardening sessions empowering ladies with gardening and maintenance skills to continue looking after their outdoor space.
Our Power to Grow project supported Victoria College with creating an outdoor space at Bournville Moorings, we delivered a fundraising workshop with their team to enable them to develop the space further.
## **Energy Advice**
## **2,038 attendances by 1,990 participants over 278 sessions in 40 wards.**
We've continued to provide free energy advice from pop up events and light touch sessions to more in-depth advice given over the phone or providing a home visit. Individuals were given tips, practical guidance, and the physical measures necessary to save money and energy. This year we have expanded our outreach across the city, collaborating with more community partners, delivering sessions across new venues, and building a regular presence in existing locations. Partners have included several community centres, places of worship and food banks to deliver energy advice and give practical items to individuals most in need.
We delivered community workshops to support energy awareness and advice, working with newly formed energy clubs, carers groups, and postgraduate students. As well as creating online resources and carrying out energy audits.
_“Through our weekly sessions, brothers and sisters came together with real enthusiasm and a strong desire to learn. People didn't just attend, they engaged, asked questions, and took practical steps to reduce their energy bills and improve their homes. One achievement has been training our local volunteers as energy champions. These brothers and sisters are now confident to guide others, share learning materials, and direct community members to further advice and support. This means the benefit does not stop with the sessions but continues within the community.”_ Dr Qiam - Energy Club at Adam Mosque
Through our Building Greener Communities Project, we have provided free energy advice to residents and supported the delivery of retrofit measures to help improve the energy efficiency, comfort and affordability of local homes.
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Tracking ID: 1030949-1279871
## **ecobirmingham**
**Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2026**
## **Creative Learning**
## **1,821 attendances by 923 participants over 126 sessions in 9 wards.**
We continued working with our partners Centre of the Earth, SOS Education and Birmingham Settlement as well as Allens Cross and The Springfield Project through our BGC project to deliver Wild Holiday Bunch – our outdoor holiday club sessions enabling children to learn about and connect with nature. They were as popular as ever, with sold out sessions across the city inspiring positive environmental action in the next generation.
_“Both my boy's thrive learning outdoors. It gives them both the breathing space they need; they can be imaginative with nature around them creating and also learn about the magnificent life on earth that is so important.”_
Parent feedback WHB summer 2025
Lots of new things this year including **Nocturnal Wild Bunch,** evening forest school sessions, providing a new opportunity for families to connect with nature at dusk and **Young Bunch,** our holiday club for teenagers in partnership Birmingham Settlement – we offered young people aged 12-15 choice, autonomy and opportunity to connect with each other, both screen and pressure free, in nature.
Ladywood Methodist Church was a new location for **Stories 4 Nature** where we worked with a group of ladies and pre-schoolers from Karis Neighbourhood focussing on gardening activities encouraging use of their outdoor space - some of the ladies remembering gardening in their country of origin and commenting on how the sessions made them and their children happier.
We also delivered a variety of paid for sessions and events throughout the year. From forest school activities, environmental workshops in the community covering themes such as food, fast fashion to facilitating community conversations. Community action days with young people in Sparkhill, teacher CPD training days on outdoor learning with Springfield Academy Primary inspiring teachers to include outdoor learning in their lesson plans and delivering a session at the BOSF Conference to members helping them engage their visitors in nature activities.
## **Active Travel**
## **453 attendances by 285 participants over 76 sessions in 4 wards.**
We were again part of Cycling UK’s national campaign to get more people using sustainable transport - The Big Bike Revival, delivering in partnership with The Hub on the Green. We ran a 3-month program of cycle tuition and led rides, seeing people progress, building confidence and now able to ride independently. Participants ranged from 16 to 65 yrs old and many eager to build their confidence cycling on the road.
We had another successful year of partnering with community organisations to run events including Birmingham Heritage Week where we delivered 3 guided rides using our secret Birmingham routes, working with the Midlands Arts Centre to deliver cycling activities for the Big Green Weekender and providing children's summer cycling activities and family rides in partnership with Friends of Bournville Park.
We also delivered a 6-week walking program in Allens Cross – route-finding, nature connection, community litter picking and exploring green spaces by train. In Sparkhill we delivered a pop-up cycling event offering free bike checks, family cycling tuition and a led ride all very well attended.
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Tracking ID: 1030949-1279871
## **ecobirmingham**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2026**
_“Lisa that ride was fabulous Thank You! It has inspired me that I can travel much further than I thought on my bike by just linking up green spaces - looking forward to exploring more soon. I would already like to do it again.”_
## _**Led Ride Participant**_
## **Sustainability**
## **677 attendances by 677 participants over 17 sessions in 5 wards.**
Our **Building Greener Communities** project, funded by the National Lottery Community Fund, included elements of all of the above programmes of work in in partnership with our anchor organisations in Allens Cross and Sparkhill wards. It involved 1,981 attendances for 1,144 people across 19 Active Travel sessions, 52 Creative Learning sessions, 16 Energy sessions, 17 Food sessions and 11 sessions covering wider sustainability themes such as waste and developing action plans.
We supported the delivery of a large-scale community events in both wards. The Planet, Pizza & Play event significantly encouraged residents to engage with the garden and wider community spaces, helping strengthen community connection and awareness of local environmental assets.
In partnership with the Springfield Project and other local groups and organisations we brought together our knowledge and resources for the Growing Up Green festival, creating an amazing programme of free inspiring entertainment and eco workshops for people to learn about the environment and value nature. Benefiting 400+ residents in Sparkhill.
Working closely with the Springfield Project we delivered culturally appropriate sustainability activities. Sessions such as upcycling saris into jackets were particularly popular and successfully inspired participants to think differently about waste reduction and creative reuse.
Funding has supported improvements to the energy efficiency of our anchor organisations’ buildings, including insulation, cooling measures and the installation of energy efficient devices. We also developed ward Sustainability Action Plans and community directories, providing a lasting legacy for the project.
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Tracking ID: 1030949-1279871
## **ecobirmingham**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2026**
## **3. Structure, Governance and Management**
ecobirmingham was founded on 29/03/18 as a Charitable Incorporated Organisation (CIO) and is registered with the Charities Commission. Our constitution is a Foundation model where the Trustees are also the Members. Our AGM was held on 27/11/25.
Our board of trustees meet quarterly following the meeting of the finance committee which makes recommendations to the board. Our constitution states that we must be at least three and no more than eleven trustees. Day-to-day management of the CIO is delegated to the six staff members led by the CEO.
During the period we amended our constitution to remove the option for Central England Quakers to appoint a trustee. Our values remain closely aligned and we are grateful for their continued support but neither organisation felt it was necessary to continue the arrangement in relation to governance set up in 2018.
We take the management of internal and external risks seriously. Risks are managed and reviewed by the director quarterly and by the trustees on a 3 monthly basis by means of a risk register. This measures the likelihood and impact of risk via a traffic light system. We have identified the major risks to the charity in the coming years as the ability to attract ongoing funds for projects because of the level of competition for funding from Trusts and Foundations and the unpredictability of engagement in our services as the city tackles the cost-of-living increases. We have devised a plan to diversify income sources over the coming years. We will also include provision in the Reserves Policy to cover challenges of fundraising and the need to cash-flow projects.
## **Object and activities**
The object(s) of the CIO are:
_1. to promote sustainable development for the benefit of the public by:_
- _a. the preservation, conservation and protection of the environment and the prudent use of resources;_
- _b. the relief of poverty and the improvement of conditions of life in socially and economically disadvantaged communities;_
- _c. the promotion of sustainable means of achieving economic growth and regeneration;_
_2. to advance the education of the public in subjects relating to sustainable development and the protection, enhancement and rehabilitation of the environment and the promotion of study and research in such subjects provided that the useful results of such study are disseminated to the public at large;_
_3. to advance such other objects or purposes which are exclusively charitable according to the laws of England and Wales and in such manner as the charity trustees may in their absolute discretion think fit._
For the purposes of this clause 3, "sustainable development" means development which meets the needs of the present without compromising the ability of future generations to meet their own needs.
The charity has paid due regard to the public benefit guidance published by the Charity Commission and ensures that its activities benefit the public in line with its objects and purposes stated above.
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Tracking ID: 1030949-1279871
## **ecobirmingham**
**Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2026**
## **4. Financial Review**
During the year, the charity planned expenditure to ensure funds were being spent on charitable activities and public benefit in line with good practice regarding reserves. We ended the year with an operating surplus of £107,702 mainly because of underspend on the Lottery project which will be taken into 2026/27 as part of our restricted funds and the adjustment in our accounting practices to now show all income in the year of receipt rather than deferring grant income to future expenditure periods.
Prior to this financial year, grant income was amortised over the same period that the grants covered. This has been revisited and income has been recognised at the point of entitlement which is in line with best practice and guidance stated in the charity SORP. As a result, income is not comparable to the prior year.
The trustees consider the financial position of the charity to be adequate. Income and expenditure, forecasting and cash-flow are all regularly monitored and reviewed quarterly. These forecasts, alongside the risk management process, inform the level of reserves and designation of funds. The trustees have recognised the restrictions placed on funds by various funders.
**Reserves -** The charity has a reserves policy of £62,922 for 2026/27. This represents three months planned charitable operational expenditure for 2026/27 to protect against the volatility of the inflationary increases and the need to fund short-term deficits in cash-flow, a provision to cover the risk of unforeseen emergency, long-term sick absence, the risks related to securing funds for projects and to give Trustees time to act if income falls below expectations. The reserves that we have set aside provide financial stability and the means for the development of our principal activity and are in line with good practice.
At the year-end there were £94,971 restricted funds and £94,080 unrestricted-general funds. This is £31,158 above our reserves policy. Although the reported balance exceeds this threshold, it does not represent freely available or surplus funds. The charity requires a level of working capital to manage day-to-day cash flow and timing differences between income and expenditure. In addition, funds are retained to support planned future activities and commitments. The trustees therefore consider that reserves are not excessive.
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Tracking ID: 1030949-1279871
## **ecobirmingham**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2026**
## **5. Plans for Future Periods**
Our new three-year strategy, running to March 2029, strengthens our work and deepens our presence across Birmingham, embedding us more firmly within local communities. By aligning with local and regional policy priorities, we are well positioned to co-create meaningful responses to the climate emergency, ensuring our work remains relevant to the needs and priorities of the communities we serve. Our focus remains on strengthening organisational capacity and deepening impact across the city, while continuing to listen and respond to stakeholders as we implement our 2026–29 strategy and explore opportunities.
## **Key Priorities for the Year Ahead**
These include:
- strengthening our financial sustainability by diversifying our income streams and enhancing our corporate offer across the city, engaging SMEs and businesses to support their CSR ambitions
- expanding our reach and impact across Birmingham by exploring opportunities to work in two new wards, while embedding our flagship Building Greener Communities Project more deeply within local areas
- prioritising working with Birmingham’s diverse communities, supporting the integration of sustainability priorities at ward level. This will involve meaningful engagement with local stakeholders, strengthening relationships with councillors, changemakers and community leaders, and contributing actively to partnerships and consortia that share our goals
- Using our _One Planet Living_ ® Recognised Leader status to expand our offer by delivering training to organisations and stakeholders across the city. This will support community organisations to develop green pledges, while strengthening their understanding of their own goals and contribution to addressing the climate emergency.
Throughout this work, we will lead with our values of compassion, transparency, openness, non-judgement and positivity, ensuring they are reflected in how we collaborate, make decisions, and deliver impact.
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Tracking ID: 1030949-1279871
## **ecobirmingham**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2026**
## **Trustees' responsibilities statement**
The trustees 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 and Wales requires the charity trustees to prepare financial statements for each 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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the applicable Charities SORP;
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' annual report was approved on 13 July 2026 and signed on behalf of the board of trustees by:
R Josen (Chair) Trustee
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Tracking ID: 1030949-1279871
## **ecobirmingham**
## **Independent Examiner's Report to the Trustees of ecobirmingham**
## **Year ended 31 March 2026**
I report to the trustees on my examination of the financial statements of ecobirmingham ('the charity') for the year ended 31 March 2026.
## **Responsibilities and basis of report**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Philippa Miller-Hawkes BA CA ACA TC Group
3B Swallowfield Courtyard Wolverhampton Road Oldbury West Midlands B69 2JG
13 July 2026
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Tracking ID: 1030949-1279871
## **ecobirmingham**
## **Statement of Financial Activities**
## **Year ended 31 March 2026**
||||**2026**||2025|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|**£**|£|
|**Income and endowments**||||||
|Donations and legacies|**4**|21,516|496,215|517,731|324,980|
|Other trading activities|**5**|7,622|–|7,622|10,216|
|Investment income|**6**|3,700|–|3,700|3,801|
|||`────────`|`─────────`|`─────────`|`─────────`|
|**Total income**||32,838|496,215|529,053|338,997|
|||`════════`|`═════════`|`═════════`|`═════════`|
|**Expenditure**||||||
|Expenditure on raising funds:||||||
|Costs of raising donations and|legacies|3|10,671|10,674|6,871|
|Expenditure on charitable activities|**7**|1,256|361,222|362,478|269,628|
|Other expenditure|**8**|183|48,016|48,199|47,548|
|||`────────`|`─────────`|`─────────`|`─────────`|
|**Total expenditure**||1,442|419,909|421,351|324,047|
|||`════════`|`═════════`|`═════════`|`═════════`|
|||`────────`|`─────────`|`─────────`|`─────────`|
|**Net income**||31,396|76,306|107,702|14,950|
|||`════════`|`═════════`|`═════════`|`═════════`|
|Transfers between funds||591|(591)|–|–|
|||`────────`|`─────────`|`─────────`|`─────────`|
|**Net movement in funds**||31,987|75,715|107,702|14,950|
|**Reconciliation of funds**||||||
|Total funds brought forward||62,093|19,256|81,349|66,399|
|||`────────`|`─────────`|`─────────`|`─────────`|
|**Total funds carried forward**||94,080
`════════`|94,971
`═════════`|189,051
`═════════`|81,349
`═════════`|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
**The notes on pages 15 to 23 form part of these financial statements.**
**- 13 -**
Tracking ID: 1030949-1279871
## **ecobirmingham**
## **Statement of Financial Position**
## **31 March 2026**
|||**2026**|2025|
|---|---|---|---|
||**Note**|**£**|£|
|**Current assets**||||
|Debtors|**13**|2,563|1,344|
|Cash at bank and in hand||190,782|180,925|
|||`─────────`|`─────────`|
|||193,345|182,269|
|**Creditors: amounts falling due within one year**|**14**|4,294|100,920|
|||`─────────`|`─────────`|
|**Net current assets**||189,051|81,349|
|||`─────────`|`────────`|
|**Total assets less current liabilities**||189,051|81,349|
|||`─────────`|`────────`|
|**Net assets**||189,051|81,349|
|||`═════════`|`════════`|
|**Funds of the charity**||||
|Restricted funds||94,971|19,256|
|Unrestricted funds||94,080|62,093|
|||`─────────`|`────────`|
|**Total charity funds**|**16**|189,051
`═════════`|81,349
`════════`|
These financial statements were approved by the board of trustees and authorised for issue on 13 July 2026, and are signed on behalf of the board by:
R Josen (Chair) Trustee
**The notes on pages 15 to 23 form part of these financial statements.**
**- 14 -**
Tracking ID: 1030949-1279871
## **ecobirmingham**
## **Notes to the Financial Statements**
## **Year ended 31 March 2026**
## **1. General information**
The charity is a public benefit entity and a charitable incorporated organisation registered in England and Wales. The address of the principal office is MAC Birmingham, Cannon Hill Park, Birmingham, B12 9QH.
## **2. Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
## **3. Accounting policies**
## **Basis of preparation**
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
## **Going concern**
There are no material uncertainties about the charity's ability to continue.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
**- 15 -**
Tracking ID: 1030949-1279871
## **ecobirmingham**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2026**
## **3. Accounting policies** _**(continued)**_
## **Incoming resources**
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
- legacy income is recognised when receipt is probable and entitlement is established.
- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Tangible assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
**- 16 -**
Tracking ID: 1030949-1279871
## **ecobirmingham**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2026**
## **3. Accounting policies** _**(continued)**_
## **Tangible assets** _**(continued)**_
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings - 25% straight line
## **Impairment of fixed assets**
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
## **Financial instruments**
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
**- 17 -**
Tracking ID: 1030949-1279871
## **ecobirmingham**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2026**
## **4. Donations and legacies**
||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2026**|
||£|£|**£**|
|**Donations**||||
|Donations|21,516|443,564|**465,080**|
|Government Grants (UK Shared Prosperity Fund)|–|52,651|**52,651**|
||--------------------------------|----------------------------|**--------------------------------**|
||21,516|496,215|**517,731**|
||`════════`|`═════════`|**`═════════`**|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2025|
||£|£|£|
|**Donations**||||
|Donations|200,778|120,447|321,225|
|Government Grants (UK Shared Prosperity Fund)|–|3,755|3,755|
||--------------------------------|----------------------------|--------------------------------|
||200,778|124,202|324,980|
||`═════════`|`═════════`|`═════════`|
## **5. Other trading activities**
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2026**|Funds|2025|
||£|**£**|£|£|
|Other income from trading activities|7,622|7,622|10,216|10,216|
||`═══════`|`═══════`|`════════`|`════════`|
Other income from trading activities represents various fundraising events which took place during the financial year and income generated from “Ditch the Desk” corporate events run to promote environmental knowledge.
## **6. Investment income**
|**Investment income**|||||
|---|---|---|---|---|
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
||Funds|**2026**|Funds|2025|
||£|**£**|£|£|
|Bank interest receivable|3,700|3,700|3,801|3,801|
||`═══════`|`═══════`|`═══════`|`═══════`|
|**Expenditure on charitable activities**|**by fund type**||||
|||Unrestricted|Restricted|**Total Funds**|
|||Funds|Funds|**2026**|
|||£|£|**£**|
|Wages and salaries||613|184,232|184,845|
|Project costs and contract labour||643|176,990|177,633|
|||`───────`|`─────────`|`─────────`|
|||1,256|361,222|362,478|
|||`═══════`|`═════════`|`═════════`|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2025|
|||£|£|£|
|Wages and salaries||121,793|51,720|173,513|
|Project costs and contract labour||58,459|37,656|96,115|
|||`─────────`|`────────`|`─────────`|
|||180,252|89,376|269,628|
|||`═════════`|`════════`|`═════════`|
## **7. Expenditure on charitable activities by fund type**
**- 19 -**
Tracking ID: 1030949-1279871
## **ecobirmingham**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2026**
## **8. Other expenditure**
||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2026**|
||£|£|**£**|
|Rent and Rates|70|19,762|**19,832**|
|Telecommunications|31|5,593|**5,624**|
|Accounting Services|45|11,311|**11,356**|
|Repairs and Maintenance|14|4,660|**4,674**|
|Other Expenditure|23|6,690|**6,713**|
||`────`|`────────`|**`────────`**|
||183|48,016|**48,199**|
||`════`|`════════`|`════════`|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2025|
||£|£|£|
|Rent and Rates|7,989|3,912|11,901|
|Telecommunications|3,696|1,678|5,374|
|Accounting Services|8,808|2,898|11,706|
|Repairs and Maintenance|6,584|4,806|11,390|
|Other Expenditure|5,018|2,159|7,177|
||`────────`|`────────`|`────────`|
||32,095|15,453|47,548|
||`════════`|`════════`|`════════`|
|**Independent examination fees**||||
|||**2026**|2025|
|||**£**|£|
|Fees payable to the independent examiner for:||||
|Independent examination of the financial statements||3,000
`════`|3,180
`═══════`|
## **9. Independent examination fees**
## **10. Staff costs**
The total staff costs and employee benefits for the reporting period are analysed as follows:
||**2026**|2025|
|---|---|---|
||**£**|£|
|Gross wages|165,733|157,629|
|Employers national insurance|9,548|8,114|
|Employers pension|8,564|7,770|
||-------------------------------|-------------------------------|
||184,845
`═════════`|173,513
`═════════`|
The average head count of employees during the year was 6 (2025: 7).
No employee received employee benefits of more than £60,000 during the year (2025: Nil).
## **11. Trustee remuneration and expenses**
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
**- 20 -**
Tracking ID: 1030949-1279871
## **ecobirmingham**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2026**
## **12. Tangible fixed assets**
||||**Fixtures and**|
|---|---|---|---|
||||**fittings**|
||||**£**|
||**Cost**|||
||At 1 April 2025||4,974|
||Disposals||(4,974)|
||||`───────`|
||**At 31 March 2026**||–|
||||`═══════`|
||**Depreciation**|||
||At 1 April 2025||4,974|
||Disposals||(4,974)|
||||`───────`|
||**At 31 March 2026**||–|
||||`═══════`|
||**Carrying amount**|||
||**At 31 March 2026**||–|
||||`═══════`|
||At 31 March 2025||–|
||||`═══════`|
|**13.**|**Debtors**|||
|||**2026**|2025|
|||**£**|£|
||Trade debtors|1,578|1,344|
||Other debtors|985|–|
|||`───────`|`───────`|
|||2,563|1,344|
|||`═══════`|`═══════`|
|**14.**|**Creditors:** **amounts falling due within one year**|||
|||**2026**|2025|
|||**£**|£|
||Accruals and deferred income|3,000|100,019|
||Other creditors|1,294|901|
|||`───────`|`─────────`|
|||4,294|100,920|
|||`═══════`|`═════════`|
|**15.**|**Deferred income**|||
|||2026|2025|
|||**£**|£|
||Deferred Income brought forward|55,833|95,833|
||Amounts released to Statement of Financial Activity|(55,833)|(95,833)|
||Amounts deferred in year|–|55,833|
||Deferred income carried forward|–|55,833|
**- 21 -**
Tracking ID: 1030949-1279871
## **ecobirmingham**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2026**
## **16. Analysis of charitable funds**
## **Unrestricted funds**
||At||||**At**|
|---|---|---|---|---|---|
||1 April 2025|Income|Expenditure|Transfers|**31 March 2026**|
||£|£|£|£|**£**|
|Unrestricted general|56,250|32,838|(1,442)|5,252|**94,080**|
|Designated funds|5,843|-|-|(5,843)|**-**|
||--------------------------------|--------------------------------|--------------------------------|--------------------------------|**--------------------------------**|
|Total unrestricted funds|62,093|32,838|(1,442)|(591)|**94,080**|
||============================|================================|================================|=======================|**============================**|
||At||||At|
||1 April 2024|Income|Expenditure|Transfers|31 March 2025|
||£|£|£|£|£|
|Unrestricted general|11,250|-|-|45,000|56,250|
|Designated funds|55,005|214,795|(218,957)|(45,000)|5,843|
||--------------------------------|--------------------------------|--------------------------------|--------------------------------|--------------------------------|
|Total unrestricted funds|66,255|214,795|(218,957)|-|62,093|
||============================|================================|================================|=======================|============================|
|**Restricted funds**||||||
|Restricted funds are summarised below:||||||
||At 1 April||||**At 31 March**|
||2025|Income|Expenditure|Transfers|**2026**|
||**£**|**£**|**£**|**£**|**£**|
|General restricted funds|-|243,917|(161,912)|-|**80,655**|
|Sports England Award|-|7,263|(3,300)|-|**3,963**|
|The National Lottery||||||
|Community Fund –||||||
|Partnerships Midlands||||||
|Region|18,966|122,389|(131,002)|–|**10,353**|
|npower Business||||||
|solutions Foundation|290|50,106|(50,615)|219|**-**|
|UK Shared Prosperity||||||
|Fund|–|52,651|(52,870)|219|**–**|
|Cadent / NAVCA|-|8,017|(7,696)|(321)|**-**|
|NEA|-|11,872|(12,514)|642|**-**|
||--------------|----------------------------|----------------------------|-----------------------|**--------------**|
||**19,256**|**496,215**|**(419,909)**|**(591)**|**94,971**|
||**==============**|**============================**|**============================**|**=======================**|**==============**|
**- 22 -**
Tracking ID: 1030949-1279871
## **ecobirmingham**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2026**
## **16. Analysis of charitable funds** _**(continued)**_
||At 1 April||||At 31 March|
|---|---|---|---|---|---|
||2024|Income|Expenditure|Transfers|2025|
||**£**|**£**|**£**|**£**|£|
|Core|144|–|(144)|–|–|
|The National Lottery||||||
|Community Fund –||||||
|Partnerships Midlands||||||
|Region|–|110,579|(91,613)|–|18,966|
|UK Shared Prosperity||||||
|Fund|–|3,755|(3,755)|–|–|
|npower Business||||||
|solutions Foundation|–|9,868|(9,578)|–|290|
||--------------|----------------------------|----------------------------|-----------------------|--------------|
||144|124,202|(105,090)|–|19,256|
||==============|============================|============================|=======================|==============|
## **17. Designated funds**
During the year the trustees agreed to transfer all funds previous highlighted as designated to the unrestricted general fund.
## **18. Analysis of net assets between funds**
||Unrestricted|Designated|Restricted|**Total Funds**|
|---|---|---|---|---|
||General|Funds|Funds|**2024**|
||£|£|£|**£**|
|Current assets|94,092|-|99,253|193,345|
|Creditors less than 1 year|(12)|-|(4,282)|(4,294)|
||--------------------------------|--------------------------------|--------------|--------------------------------|
|**Net assets**|94,080|-|94,971|189,051|
||================================|================================|==============|================================|
||Unrestricted|Designated|Restricted|Total Funds|
||General|Funds|Funds|2023|
||£|£|£|£|
|Current assets|56,250|75,911|50,108|182,269|
|Creditors less than 1 year|-|(70,068)|(30,852)|(100,920)|
||--------------------------------|--------------------------------|--------------|--------------------------------|
|**Net assets**|56,250
================================|5,843
================================|19,256
==============|81,349
================================|
## **19. Related parties**
Central England Quakers made total donations of £10,000 to ecobirmingham CIO during the reporting period from their main grant fund.
**- 23 -**
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