Charfty r•gi•tration numb•r 1189915 (England and W•l•s} Ch•rfty r•gl•tr411on number SCO54691 Iscodorrfll Ctyyny rngl•trallon numb•r RC000861 CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT LEGAL AND ADMINISTRATIVE INFORMATION MrDKi Ms E Strike Ms J Bhati Mr C J Gorrar(I Ms P L6wns Dr P Clack MrT Gray M$ H Wlliams Ch S D Lawley Ms L C Mapslone Ms H bb A Cawley (ApIn{e 27 Novèmbèr 2025) IAppoinled 27 No4Ember 202S) (Appointed 27 N0Mbor 2025) Charlty numb•i IEngl•nd •nd WalMI 1189915 Charfty numb•r {SGothndl SCO54898 Comp•ny numb•r RCOOO861 R•gl•t•r•d offlc• Gro$bw¥y Cwt Ampfiald Hll knpflgld Romsey Hampshlre S0519BD Audltor els Audrt Ser¥i¢ss Third Floor, Galeway House Tolgate Chand18rs Ford Hampshlre United Kingdom S053 3TG
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT CONTENTS Pag• Trustees. r8pJrt Indep8nd•nt auditorfs rewt 10-12 Sement offmanoal 13 B8k9n¢e sheet 14 Statement of¢ash lkns 15 Notes to the fingncial statements 18-29
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2026 The tru51ees, who ara also the direcrys for the PUse5 of Compww Law. present thèw report and ftnand81 slalements for Iht year ended 31 March 2026. Th• financial slatements have been pPared in accordan vrilh Ihe accounting por8 sel out in note 1 to the flnanci81 slalèments aThJ compty wNh tho thantatle companys Royal Chartar, the Companie$ Ad 2008 and -Accounting and Reportiro by charit$.. Statèmènt of Recommended Pr8¢tic applIe to charities preparing Ihelr accounts in accordance the Finanraal Repo"ra Stsndard applicatle the UK and RepuNic of Ireland {FRS 102) (effecti 1 January 2019).. obj11¥ Ind •¢llvlll The principal Activity of the d)8rty In tho yr under re¥W w•s lo advarth the underslandirs and stsndard$ of practic¢ ol &¢olow and OnrOnmental manwenl for the bfit ol the natural enVirOnnI and th& puillc good. Additionally, Iha charlty furthers the conservati. management and nharb¢wnent ol biodiverslty and thè maintBnarth of ecological prcusses 8nd Ife 5UPWt systems essenti lo a fusty lunctKJnal bosphere through the provision of a PTokn61onal membership institute for and envlronmental Man•ye In tho UK and abroad. Th• 12-monlhs cover8d by this rep1 fef•r to the actiwbtrs undertaken by slaff and v010&r9 In ac¢ordan¢e wNh thè Operallonal Pl8n for 202&28 and tho Snd yo8r of the three yeaf Stralggk Plgn covering 2024- 2027. Our mlsslon is lo promole highest standards ol wofessional praLica, and to I8 th• yofilg of profe86NJn81 •uJlogical and environmèntal monagement, for the tjenofft of nature 8nd sorAety. Our ${on 18 of a S1$ty whith valu•$ th• nalural amironmont and r•c•WiS Ihe conlributbn of prof889lM•l I10918t$ and •wronm•ntsl manaw8 10 tt8 8USt•inatrJ¢ management.
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2026 B•¢kground As 8 Consequ of the increasing impara of human xbwties on the nalural ethiroThm&nt and th8 syuwing awareness of how wg ngod to rgslorg and manage the nalural worfd more sust¥inabty, there continues lo b• a pressing need for sound adwce and action on enmronmerrtal matters from profeSsn11ty suitably qualiffftl and highty competent gcc40gisls and envvonmentsl mwgers. The In1[rte of EI09Y and ErOnmOntal Managwnl IIEEMI was establish•l in 1991 to advanco Iho understsnding of ecology and envtronmenlal rnanagem8nt and adv8nce the standards of practice of e(xJlogy 8nd environmental rnanagement for the benefft of the natur environment and th8 public good. work to athieve thls by Idanllfying and promtirvJ h¥h standards of prolesSn8l pract, by supporting those in lh• profas8icxI to achiev& Ihosfj $landaid$ and adbwllng ecokglcal and onvlronmenlal management as a rewarding and respectod Career. On 181 Apill 2013. the In81iiute recved a Royal Charter and ils name to th• Ch•rt¢red In¥tNut8 ol Ecology and Ennmental Management ICIEEM). CIEEM members. nUMr 9550 work aC$S 911 malor empbymenl sectors induding private secaor nSUman¢Ie$, local aulhorilies, $t8lutory agenci86. NGO$. industy, teaching and T•sear¢h, mosty in the UK and Irdand. CIEEM become a Charity r•gi$lerèd in England and Waltss in June 2020 and a reglstered chanty in Scollan¢J In October 2025 In recogn1t)n of its work lo b&nofrt naturè and CIEEM members sound Sden1rf evidence as the mainstay of their work. They are rnqulred lo Practi the Fffof88sion wlth an und•rstanding, car8. and appreaation for the con8enrntI of naluo and natural r98ourcgs as w811 as maintaining $18ndards ol professionaltsm and inle9rty. Innov8tlon. l¥1vIty. dilence and coJ19boralion are Qftgn at tho heart of their actbe$ which, irm8$ingly. a aligr•d wlth tr• sodetal neod to ts¢kl• Ihe climate emerg•n¢y and bh)dwersrty ¢risls. Connectirvj peopl• vAlh n8turt in 8n equrt#bl8 and sustglnabl• way 1$ •180 an knportant •lem•nl ofour m•mb•rn' wo In support of hs tharitatde obje¢lNe8. CIEEM pro¥eS a Tange of servi8 to 1p members d8llver better outcom•$ for blodlversty. Induding or9anising an 8xt•nsNe Professional D&vak)prwil Programme ol work8hop8, tralnkng courses, webinars and ¢onferen¢$. 11 publishgs Igthnkal guidan¢e on prnctice in rekition lo the work of profe$$ional ecologlsts and environmentsl Manag0 and produ¢¢8 a quarte members. bull•tin. In Pr8di¢e. Advice on 8SPQCt$ of Competent pr¥¢tiu 1$ pro¥ryd•d •nd special projects 80 undertakon, often In parfn•r8hip with other relevant bodles, whlch tead lo the 6ffjnffi¢anl debdopmenl of idea8 and Irh)IB for prac4ilioners. The actlvKbfr8 of CIEEM are great enriched by the wcffk of ihe 11 GecgraphK Sections whth covw Ihg UK and Iieland Bnd. together wrth the work of seven SperAal Interest Groups coverirvJ the UK Overseas Territories. Marine and Coastsl Habilals, Ecokngical Resloralion, Earty Career8. Freelance Practibors, FresFwal¢r E¢oh)qy and ArAdemlo. These volunteer4ed groups offer addhional 8¥fjnts, I¥0•ng opportuntties aNI memb•r8hip promotion. GIEEM maintains the high slandard$ of work expected of it¥ nmb•[S through efifCem•nI of th• Code of Professbnal CondLKt by whith 811 m8mbe(s are trKJund. CIEEIA prowdes ad¥l¢o and 8UPPOrt to tho8• 8¢eking to erthr the wof•88Oon Vough rern 9uhdance and adivitie$ as well ag nefvrking events. AredItat)n of appropriyle degree rx>urse5 by CIEEM ensures that those enlerlng Ihe profes8)n Ilwough Ihe formal educaOn route are studying conlerrt that wil aid thelr ¢8r choices and prepar8 them for a career in ecology and, or environmental managem8nt. A partkJJlaf cJJrrènl I5 15 ensuring that the profession is acce55ible to al regardkss of ethnic or KKI(n0m bacgrOd, dlsabllbty or gender. CIEEIA uses ils expertlse to help shape •nMronm8ntal po&ry through rosponse5 to numerous go¥emmental consyttaiw¥, poly engagemgnl work 91¥? memb¢rnhip of Ihe EronmlIa1 Poliy Forum, and the four UK Environmnl tink Communth fr gniryronmentsl NGOS. CIEEM is a registered (aiity and a (wpany whK* is Iwnbted by guarantee.
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 Strat•glc report The descriptn under tho h8adIngs"Ad)i•¥•nnts and perfmrte- Tironc4al revievl. meèt Ihe company law requirèments for Ihe trustees to present a $tr8legi¢ rgport. Achl•v•m•nts and p•rfomwne• The Trustees and Dirèdors ara FAea5ed lo r•porl that 202 has téèn yet another busy and producuve year overseen by the Goveming Board on bew of th6 membership. Th• Strategic Plan cvoring th• >y•af wiod )24- 2027 h8$ pmwded darity and lo3 to guldpj our work 0$ wo ¢onllnu¥ ouf mission in support of better outcofflfjs for nature and so¢lety. Thls ha$ fve inlerlinked $trat•gic goals.. Raise Standats ChampK)n change Cho118nge and inffluenc A¢hve ActKJn 2030 Strengthen gnd impro CIEEM'S membershp Is co111j to grn¥ wilh a h•th strown of appkatson• supported by a wary hlgh retenti ratè. Supporthg thè Fxofe881onal d•v•lopmenl ol ow memborn18 • k•y part of th8 Inslitut•'$ rolg and in 202&28 the In8lhul¢ ran 208 training ¢our8es1103 of these onhne. 99 ifvperson workshops and %x hybrid urse$ whh mix field visit with onllne trwning delThryl. In addttion, we delfveTed two bespo training programm88 for Eaty Careers ècologists and 8nvironmenlal managef3. O¥ef th• c(yJr8e of the yèar VA 8lw d8lNered 38 webliars, six popular confef&nce8 which inchjded 8 luly hybrJ Iln-person and virtual) Autumn ¢onler&nc8.' onf•r•nc• dt CIEEM 2025 Ireland Conference.. Nure Reslofalion.. Linking P aThJ Pracllce CIEEM 2025 Summer Conf¥r•nce Embracty Ihe Al Revolubon kn Ec4W •nd En¥Aronm8ntal Management CIEEM 2025 Wales Conferonc4'. and VIng BrThfiekl spac. Susla1nab Land Redeveloprnni ¥nd BKxlivers 2025 CIEEM ScotlAnd Cfe- Swr¢g to Sea.. Att0 Lond8¢VS CIEEM 2025 Autumn Conference.. 8ing the Evidene¢ Gap èn E[ aTrJ Enwonmental Managfjment CIEEM 2026 Swkng Conferen(: Ch8mpb)ntrvJ njlurew8lb develowntnl 126 127 76 183 139 Our Memter Nthorks IGg¢)gr8phic ¥nd Spaaa Interest Group¥} T8n 63 fjnts thring t y8Ar. th• rnalorTty ofwhich wer& Mline. Enllronmgntsl polry ar¥J legislaty c4n11nue& lo dfftrye woss Ihe UK nations. wilh the R¥pUbl of Ir•land ¢onlinuin9 10 implement EU policy. fxealirlg a broader swe ol fot the policy team and volunleers. In P8rtlcukgr. there continue to majoi planning. land use and enMronm(al policy and legislation r•fom$ in 411 counlrie$ ol thé UK, some of poses nIficant Ihrfrals lo nalure recovery and environ181 proteOn5. In rospon3e we conbnu• to expand our eroagemenl and infiuence wih minislws, part&mentari8ns, government agencies and civil seryanls across the UK nats.ons and in Ir91and. We a150 cbn lo tnfxease our press o)verage In rglevant media. The 2025 CIEEM Awards Present*bn was held in Lothn in Jun•, and tha rn(iwenl of the CIEEM M•dal was John Btyx CEtol CEnv FCIEEM.
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2026 Ensuring th81 work ¢arrled out by 8(lOgISts and ènNlronménlaF Manage Is undertaken lo a r•Jnpelent standard is necessary lo proted the reputatM>n ol the profession. to rn&ntwn pubk lfic¥ in its work and lo ensurg that leads to the tost possitle outcomes for ecosystems. their arwj socty. The lack of statLrtory r8gulation and infofmgd swb.ny of th• prolwk)n'$ w¢yk can encwrage indlviduals lo wo oul$id8 of thwr comttsnc4 and lo rrf)or outyxits and poor tyjtojmtss. To thls end, CIEEM 15 conthulng lo dak)P a $lru¢turod approa¢h to raising practice stsndards whth we belie wll not onty slgnificanlly help lo addr8ss thè Chlenge$ ouoined atove but will aLso eXpkI ffls of klentfyin9 ewdence-based progression pathways fof ecologlsls and envkonmontal managers k)cing to athAnc¢ Ihelr ¢areers. This approach indudes the development of taxa-speciffc cofflpeten standards whth aro d•v•10d wilh the assistance of vc4unte•r exF4ryrts. are also launching 8n 8¢uedilalion scheme fctr the of Ecological Clgrk ol kS (ECOWI following ovaluallon of4 F41ot s¢hwn8 and subsequ•nl mark8t l•sting. Tnal I good and test practice guKlèneè publihèd over the c¢[¥0 oltho y8ar Inced.. Four Ovwarthlng Toplc documents in our RetlIdIng Na1¢ 8.. Physic41 EnrOnment., Monltorfng., Prolect Planning and Impl8ment8tion; Lary Sc81• N8tur• R•ctrrny and R•slornlon. Bogs {the fvsl Habilot Chopl&r in Ihe RebuddI Nature Jwi•sl. Idjrfa Crim• Advi Note. Resillgnt by Nature." A Proc•s8 to Integr¥le Climat• with Biodiversiy N•t Galn Caparity i8SUe8 in the ecology and enwronm8ntal managernenl SOCI aT8 Still a malor concem 8nd CIEEM activtty woiking lo hdp address thi6. Our Green Jobs for Natuf• campaign is a fiagship wogramme inspiring young P8opI8 lo Cc51dr a nalur&vbased carear. Duriry cours• ol y•af we have ueated a number of online engag•rngnl adiWig5. attended numorou8 ¢orgers Ir$ orld produc•d a rnnge ol ntrw careers r•wurces. We ncm h8ve over 250 job profile$ on the dedKat•d Gmn Jc+b$ fof N•lure websrte •nd have •mbaFkad on a programm& ol SIal m&dla a¢llty. $upport¢d by Green Jobs for Nature AmbassadoT6 to Teach young peopl8 who May rk)I typicalty conslder a cafeer that hdps to restoro natur•. lfi th• ytar lo Marth 2028. over 10,CwJO young ppIe and career thangerB attended OUT onllne or lTrpernon events. aré conlinuino lo be al the forefront of efforts lo improve access roules into the professbn by working wllh ernployers, leaming prwders and oth•r ¥takehokJwty to •xplor• oppOrtun6tl for new apwerrtkeshlps. One example of this is our 18ad8rship ol a n•w Trailblazer group to wrlle 8 Levo14 apprenliceshlp IA881siani Ecologist) in England, with th• woposol apwovad by Skils Eand and awaiting Govgmmgnt ¢y)nfirrn¥lion of arrangemgnls lor End polnl Assessmenl. Wfr also won lunf1ing to deliver Sknls B(lCampS In Biodlvèrslty Nel Gain and $urxe55fvUy reuuit¢d and delr¥ered a efyhour tr¥inM)g pffjgTarnm• to our target numbgr 0160 partipanIS. Th18 also 8Aigng with our work lo fac the chall6w of Crèating a more diverse and indu51 profession. Reaching out lo under.represented audiences and diversifying routes arKI 8nvironnnlal rnanagemenl reeTS lo make Ihem more accessible to 81 are part of our wider slrategy. V¥ts conlinug lo work wtth partneT8 Inding Mdllfe and CoLtntryside LINK members and the Diver8e Sustainabthty lnitrati, to collaborate, encouraga shart learning. In earty 2026 became a Trder m8fflber of the new Alyshlp Nèfvmrk. a also undertaklng woth I raise awargness of E. D and l issue$ gmong$1 our momb8 thUgh a pro9rammo of webinars and 8tlides. Thg$e and many other of CIEEM'S ll¥ll108 doF4nd on tho $upFrf ttrfnmitmenl and li frgety gfven by rnember vdunleErn of whi¢h thwp are over 350. Arb estimats of Ihis ifbput is about 20.750 hours, CIEEM oxterHls a huge thank you lo all our yonteern. There were 170 Prnctsc listed on the Regi51eTed PractKes scheme at 31 March 2026, the 5theme encourages emph)yer8 lo commit lo working to hvJh professional standards to deliver g)od outc%Ynes for b)diversity a5 well a8 in Ihew care ol staff and custo1$. We introduced an audit ol Registered Prac118 during the 2022123 year lo ensure thal Practlces were follow7ng through on their commrtment to at#d& by the Code of Practbce that they si9n up lo. The result5 of these audits continue to be very posittve, d8nnStrating that r Registered PrgCti¢es are meeting and often exceedry Iheir ot4igatMs.
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 A¢tlon 2030 and Su•t41n•blllty Background In September 2019 the Inslitute dedared a dimat• emergew and bthveTsty crfgls. a¢knry4vied9ing that these i$su&s are inexln"cably linked and that urgent action is needed at 81 levels. We have 6in¢o launched ACtn 2030.. a projtd which will u8 reach net-zero cartjon ernlssions by 2030 •nd load the way for Dur professions in takn'ng urgenl action to address th& dimal8 emergency arKI bNersty Sis. Led by our ActJn 2030 group will guide us to athle this ambltlon tw also proved infomiaiion #nd guidanc£ to rnmbeTS on rndn9 thev Omissions. To Show our conynrtm•nl to thgse g081s, we up lo the Pledge lo Net Zero whith commits us lo.. Set ond comrnil lo delfver a gr•8nhouse gas tsigel in h'ne with eithw ¥ 1.5'C (gnDJurngedl or well loW 2°C ¢llmat¢ change 5cenario- eovenng buihJing8 and travel as a mlnlmum. Publidy reporl gro•nhouse gas emissions and progrèss againsl Ihis target each yegr. Publish one pw of Iearchnh0YghI-l6ad9hlp each year on practral steps to (k1111 an economy In line wrth dimale sc4w¢e 8nd in support of nel zero carbon. Altematively, provbjè mentorin9 and support for amallgr slgnaknry companK•$ in s•tting targ•ts. r•porfing m••lSng the rfjquirement8 oflhe pled9e. B•vlln• and T•rg•t In May 2022, we Irnalty 8ubmitl•d ow nèt-z•ro l• ot. 900A &beolut• r8ductlon ol s(¥p• 1, 2 •nd 3 gr•onhw8e gas emi55ion8 by 2030 from a 2019 base y•ar. CIEEM'S 0ra11 cart Footyint IlonnesC0201 fvr the Basdin• wr of 2019r20 lUd dug to thè impècts ol Ihe Covi[19 pandemt on usual bJ$in3 athllies in 20%)r2116s 75.9 tonnK C020. Eml••lon• R•ductk>n ProgrM• Thè scopo of our n•t-zèrts largol. our an to r8duce emwn$. winLypIBS for stion of offsthng proje¢s and progress lo dal•19 991 wt in our Carbon R•dUCt Plan. Th18 Hon updal•d annua. The •missions lor the 2022-23 operab'on¥l year were 57.2 tonnes C02• {re8•d by Greengag¢ Envifonmenl Ltd). Thls represents 8 28.1% r•dLKth)n in emissKns on our basèhne y•8r. Tht& is good wogress made by some of Ihe inlb'atives s8t out in the Carbon reducaion Plan. howèver represents a small inuea5e on the •missions from the 2021-22 year as we retum posl-pandernic to h¥ving mofg In person workshop$. u)nf•r8nces and meoting$ and Ihfj Se1881 working more from the offK• rathor than woth"r@ from hom8. Our latest em188lon$. fr¢wn 2022S wore 80.04 lonn8s C02e, does represent ¥n Increase in èmissknns from our baseline year. Much of thls thange ¢ontin58 to be due lo an inLY•ased number of staff, gs well as an ever- In¢raasing amount of as we continue to nmwe on post-pandemlc. Howover. this doo$ moan mor8 work Is need8d to reduce our overall emissions. To help with our joufw to hng ActTron 2030, in 2024 w• employed Gmngago Environment Ltd lo asS our cartK)n c•kndabon methothSogy. give advice on r8dudng our carbon emis5ion$ and provide dh7erent p8lhw8yS to achn9 our ktion 2030 taTyI. Thgs& thrne r8pNts now forrn an important of our overal work. The trustees confim th81 they have comJied with the reqUirnents of section 4 of the Charitbes Act 2011 to have due regard to the Putr.¢ benefil guidance pubh"$h•d by the Charity ComMissn for England and Wale$.
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Fln4nelal rnvl•w The Governing Board apptobwd a lyJdW and oper81irM)al plan tr 202&28 that prl¢tod a defldt of £77,914 due lo funding som• PR and communication8 wor to assist in policy slak•hold•r èngap•m•nt and a 5ur¥8y of wslomers lo gel feedback on how both members and non-membe percdve the CIEEM brand. This decision did not impact compli8n¢e with the R?s¢Ne$ Polw. The final oUrn for the year wa5 a deficit of £93,435, lh8 differen¢¢ large being dut lo liming of confirrned income from the dEh'very of the Skn'IIB bootcamp for the W of England Comblntd Authority. RM•rvM pollcy Board of Trust•$ mainlalns a poky on finano•l rer¥fr$. whth 1$ prlodic•ty r8yiewed In Ilna wtth guldanc frrrtll tho Chartiy Commluion. Th• Trust••$' Reserves Polbcy io hokl in roserwa a sum equNabenl to Ihe e$limat•d 'cb8t d¢)wn' Costs plus * ntIngency of 25% of those 'cltsse dthvn, co8t8. Th• figuro held in reserves will lluctuale with lime as the ccrfnrnments. slle and of the Institulg CIEEM may al80 hokl addliional unr•slrkaad res•Th8s which wil ba usad wlthln a r•?nabl# Ilmtframè to on longer lemi projects and other ocbwts lo further th• Otyects of tho Chadty. The ¢a$h b8lan¢e 9$ 9131 M8r¢h 2026 slood 81 t997.744 1¢h induded £114,477 fe3trfcl&d funds. lhoUgh th• finan¢ial r•s•ws bn9 r•p)rtod in the y•¥r end accounts •r• £143,142. Th fin8ncial as8elB 8r• subst8nllally bolow the Cash poslts'on du• to th• d•forral ol M[81p InM• in a¢8n¢0 wrth the memborship $ub$cripl Income Teccgnlts'on polry. H(Y4vevef, the Tru8tws belleve th81 the co81 of wowding membarship $ervi¢es 18 kjwer than the amount defeThed and that the actual free finar1 r•seNes ar8 in excess of nel ClnI a68tt P0811ion 8hvwn on the balonce Sh1. Th• pnc4PaI gourc•s of Income mwnbornhip subg¢riPtion$ and wolosslonal d•vtlopment programmè incom•. Membershlp SubpIlo5 $UPPOrt ecDbgi5ts arKI enylronmentsl fflanagern in the UK, Iroland gnd 8broad, and prof10nl deNlownent programm inmie w4ren•M and undernding ofenvironmonlal ii¥ue8. tm•nt poll¢y The Institute keep$ bts ffinancwl 8$$01$ in gthi¢al fin4Thi•l instrument$ with TrTrodo$ Bank. the Ecobgy Building So¢S6ty, Unhed Twsl Bank, HampshSre Trust Bank, Hin&hy & Rugby Buildlng s and Dvd BuIldin9 Soclèty. Rl#k m#n•g•m•nt DurirvJ 202&26 the TruBle88 88Mssod tho rfsks fadThJ CIEEM and thg of obJgc4fves. They remakn satisfied as to the actions taken to rwe or minimis• risks Wh$1 r•mginww •ware Ihol there are no ab11 o$suronce8 thal mar rtsks can b8 awjhjed in Ihe luture. R•mun•rAtton pollcy A 51aff remuneration sUtrmMlIe èt least annualtry lo review overnll Salary levgb. gnd 8onlor staff salarlel. The cofflmee is comFK)sed of the Chair ol Ihe Board (the Presthnl or their preSent011¥&}. the Honor Secretsry and the Hon¢)rary Treasurer. BerMmarking of $alari8s i8 done p0dtil and was last urNlertaken by an gxt9rn81 consuhant during 2022.
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) ICONTINUEDI FOR THE YEAR ENDED 31 AIARCH 2026 Plan• ft¥r lu1• p•rtods We aro n¢M Into the third year of Ihtr rrent >ygar Stralwc Flw. The Govèmlng 808rd hos approved a d8fi(yt for 202&27, to olw $wJnfftant investsntrnl in communications work at a time when major rgforns to legi51ai)n in England. both new proposed. risk SIgn¢&nI hami to enwronmentsl prOteCtn5 and nolure recovery. Th18 vrill be supported by Inu•as•d parliamentary engagom•nt advlty lo try and secure the best possknl• OLrtcomes lor tiodNerW and the whr en¥iTonmonL A wIde-rang9 Irainlng prograrnmo and series of c{1erenS wll support our membtTS in conb'nuing professKJnal development. irKluding an expanded Eaty Careers TrniniNJ Programme and a numb¢r of naw courses. We currently have 4 corrfgrgnGes planned across tha UK and Ireland. We wll continue lo dtvèlop our webingr progrnmme throughout th• y•ar and support the Member Nets¥03 to OY98nise events and actiwties. The programme of Irainiwlconferences and thps tas wll IndLwJg in person actsvitw as wall as onlin8 •venl8. W• wlll contlnuo to wodu¢• good tnctic• wAdance M h#tilat creation and restor8tn lo s1pOrt inlttallve8 such a8 BNG d¥liv•ry as wèll as rjlmate chgnge adaplNe practK4. Morg broadty we wlll bg looklng 4t options for makkng r080urce8 0881of to find and more •¢¢g$wblg for pracli11¢I1 an onh'no solulion. Followlng on from engaging consuhants to 8udli our tnthlw and pro¥ide guidan on our palhway to nèt z•ro, we wll be d•v¢lon9 an acaion plan arKI impl•menlng the 8horMefm actIO8 durfng thè year In ord•r to maka further Steps lo conlMu¢ our tr3cry ol tsIIINJ cafbon emisrJon$ from CIEEM activrties. Wts wil •xplore the potenlial lor ¥rtifits intsllyn¢e (Al) tooh lo swjport our thvn wcrfk 9$ wdl 9$ th81 of OUT mgmber8, indtsdlng th• d•v8hJpmnt, w6th th¢ W> of speddl c4)n8uft•nts. of an inl•mal Al stralagy. As part of OLW 'ChallMge and Influen¢' agenda we wll CAtinU8 lo be pro8¢tN• in not onty 18ading dlscus8lon8 around gr••n ski115. ewty cBreevs thalleng•$ and E.D and l in the wofo9sion, b(rt also Undertaking slralegic actlvlts lo la¢kJe th8 i8sue8. Wg wlll continue in our c8mpaJn to In¢r8as8 and indusibity in the nalur•thbased b$ sphere. Thi¥ work will still be ba86d around our Gre Jobs for Nature wobsite but wll also lakg the lo of oulreath ¥divilie$ and p8rtn8rship worting io r8¥¢h our largel 8udience of young peopkn of c<4our, those who are differently abkd and those from bwer SodcOn0mic b•thgrounds. We wll 8150 U8& our Groen Jobs fof Nature websile as Ihe hub for our WKler carthr promotion work, $upport•d by our engagement with STEM Learning and supporting rw of our membern lo b•come STEM 8mb888adors. We 11 work with the Nabonal Careers S8Nce and the Carows Lgaders nehvork lo •xt8nd our reach as parl of a bnyr term 8tralggy lo address capa¢ity issuas withln the seclor. EngagnI wth employars, apprenticeship and higher edvcalion in51itules wil lo$ on diversifying routes ojr prof866KJn. spec¢911y, this indudes our 18ader8h* role in ¢T•ating a rW L6vd 4 As8lst•nt apprentwhy in England and the d•W ol funded Skn'lls Boo1¢8mps In Biothversty Nei Gain.
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) {CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2026 Struetur•, govern•n¢• and minagement The Ins'tte was incorporated 89 8 pY on 191h August 1991 and is a c¥>mpany limited by guarantse. tt became a Chartgfed Inslrtule IGIEEMI on 1st Aprfl 2013. CIEEM was wword•d ch•ritat4e ststus Enand and Wales on 12 J(me 2020, and In Scotland 30 October 2025. CIEEM'S govemlng documgnt is its Royal Charter 8nd 8yelaw8. Management of CIEEM Is ihrough a Govemlng Board compii81ng the PSlent, preSents (four). Honorary Trea5ur•r. Company Secretary and up to ordinary membw?. Ten of the 12 member8 of the Goveming Board musl be elected from the m&mb•r8hlp. The Goveming Board ha8 seven &)mmittees or sulKommittees sponble for the strategic devekjpment and operation81 implementstion of specific areas of ath'vity.. Professional Standards Committèe,. Memborsh Adrnlsslons Committee.. Trainirvj. EdUctn and C8rggrs Dok)pnI CommNtee,' Re9i$tration Authority.. Staff Rèmuneratlon SuOrnMrtt8e.' AlIt Risk and Inv•stwl Sutrk¢ommitlee', SlrategK Policy P¥ntrl. The nI)r M¥YOment team of S•¢r•larlat ojnslslod of Salty Hayns ICEOI. Jason Ree¥ (Head of Poltcyl, Stuart Park8 {Head of M•mbaYship and m•rk•t*wl, GLrfon (Head of FIn9n & 8usine88 $port) and Mark Nason IHe8d ol Professional Pracllce). Thist• P L8wn$ E Strtk D Klrby C J Gerrard A Cawley J Bh8tl H Webb H Imlllams Dr S Lawby L Mapslon• T Gray Dr P Clack Dr D Hiist P Wh[Y Dr C McParl•nd ApOnt¢d No¥embèr 2025 ReSned November 2025 Resigned NovembeT 2025 Re3vJn8d Ntsvemr 2025 RgCTurtmenl and appolntmonl of Iruslees are made nominathS from the m8mbgrship and étn$ whkh only members wlth a Prof•syonal grade are alVed lo vote as per our Govem8nce Regulations. Induetlon or#J training of Iru5tees ra probid•d ty an lnfwrn0ti p¥
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT> (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Slat•m•nt of tru•t•M' r•pon•lbllltl•• The Iru5tt¢$ 8r• r•spcThible lor pr•pariw the Tntsts•8' AMUJI Rewt Ihe finwdg18tslem•nts In a¢%cYdan( wilh appllcabkn and United lQr•om Standwth Wrt18d Krydom G•n8rn1ty Accopted A¢¢¢unling Practi1. Tha Iz4¥ applicbh to In Englond 8 r•quirè8 tho trustw lo propwe llrkarK $lalom&nt8 for Oath fin•ncial year whlch ¥ trug and fair Ni6W of th& slale of aff•¥s of dwiity and of th• rKwiing lere•S •)d appllcallon of resourc•$ of thg chlty for that Fwbd. In preparing thèse faalIt¥trn8nts. thè trust888 rnqtMr•d tts: . Mled suitable pokns and thon awJf them contitly; . ob$er¥e thè m•thods In tho Chwib•s SORP IFRS 102): • make )udg8monts 0m•h6 that ¥• rnagcTht4• •nd wud( . 81•te wfth appIrab UK A¢(ywnllng Stsnd4rd$ hw4• Lwgn foknMJ, I•cl lo any M•1&ri d•partur•$ and oxplw'ned In fffj•nci•l $l•t•ments." and . prepare Ihg finandal st818merrt8 ¢Jn th• goq b•th il 18 inapprowlale to pr•wm• th•t th thanty wlll conlknu• n oporntion. trust••8 arn r•spOne for k••plng acwuntsi9 r•ctyd• that d8do#e wlth [•••one eUr&¢Y at any lima Iho IlnarKial position of thè carfty and •nJbh Ihem lo that Ihe fmwKial $1910monts g)mpty wrth the Chg1ili¢8 Ad 2011. They 8r• 480 r•sponslo for lgUardIng the assats of th• tharity honc for thn4 r•a$onablg $18 for th• y•v•nI1 and d•l•dh3n rfr•1 And other rAlI10& Audltr•r The audttor. Az•ts Audrt S•Th•8. 1$ dwmttd to be reappokntsd wMl•r Mdlon 487P> of th• Conwlm Ac4 2c. Th• trust, rewL Indudlng th• •tral•glc r8porL was ty th• Board of TnMt••s. D¥iww•w¥tryr•¥ MrDKI Kirby •DIW Dale.. ....................
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT Oplnlon We hgve allIed Ihe finanu statgmenls of Chartgred trotitijte of E¢ok>gy En¥onmental M&)agemenl (the 'tharitable compan> for tho y•ar end•d 31 March 2026 vthich compris¢ th• statemtrnl of finanrAal activitigs, the balance 8heet, Ihe stslemenl of ¢ash flows and thè notes lo Ihe financial statements. inchjding si9nifi¢ant accounting polici85. The financ reportlng framework Ihyl has been apFAled in their preparation is applicable I and United lQ'ngdorn Acuunling Standards. induding FRS 102 Tha hnanThal Repo.ng SÉand•rd 8pablo in the UK 8nd Republic of Ireland {United Kingdom GenerallyAccepted ACutirj Practice). In ourownlon. the finanaal 8tstgmenls'. glvg a true and fair M8w of $tste Lrf fv chaiilabkn compan$ affjirs 88 al 31 Marth 2026 and of rts Inccrfnlno 8ree$ 8nd Op1¢• of rr¢85, lor fv year ended., h4 bean properly prepared in a¢x0Tdan wrth UnNed lQngdom Generalty Al¥d Actountlno Practlc•,' 8nd hovo begn pr•parad in AcuJrdAnc• with r8qulr0m# af tha Chwkb88 Ad 2011. B••l• for oplnlon We conducted our autht in rdAnCe ith Intomalional Standards on Authling (UK) {ISAs (UK)) and appltcab law. Our re$ponslbAilies under those $tand8rds ar• fvrtr dèwbad in th& Auditorfs fosponwbllities kr the audll the finanu.al stattrmenfs ¢tJn of our r•F4J1. ar& in¢Jopendfrnl of tho chartsLlo company in accudance with th• ethlcèl requirèm6nls Ihal ar6 relevant to our audrt ol Il fin8nckg1 slatements In the UK, Ine)Jding the FRC'S Ethiul Slandard. and we h8ve fthled our othw ethicol responsibl1t$ in accordance wrth the8e requlrem•nt8. W• b8llwe Ihal thè audit evidence we have obtained IB Suffiuent and appropriate lo providè a basis for our opinion. Conclu•loM relatlng lo golng ¢on¢•rn ID auditlng Ihg fina141 statements, we hwva ¢¢1mled Ihat tho tru81ees' UBe of gokng concem b•818 of counllng In th• preporalim of th• finan(xal slatemorlts li appmwiab. Basèd on the work wè haw perfon. we have not Identlfied any matenal uncertainth?s Tating to ovents or eondltions that. Indlvitlualy or CeCtiVe, m8y c8St siwrficant doubt on the chaii18ble companls to conlSnu8 88 a gofjng concem for a period of * ¥11 hv¢lv& months Vtsn th• finan¢i•l statements are authodsad for issug. Our respon8ibililva$ and the responsibilrfie8 of the trustees wilh resped to goin9 ry>nwn are de8u1 In th• rd¢vant $8¢tions ol this rnport. Oth•r Infonnatlon The olhef informallon compr18e8 Ihe knf0rn9l1 Incl in thg gnrwol roport other than tho flnancial 8talemonts and our auditorf5 report thereon. The tru$lees ar• le$S1 for the other inlorm9tion contained wFthin the annual report. Our opinion M th• fin8n(a•l 8t81gmont8 dog8 not eover IM olhor Infomiatlon and we do not express any fom of a85UTance condusion Ihereon. Our re91b11ty is lo read the other Infvwrn¥n and, in doing 50. consider whether th8 Other inf0mtion is m8lefi8lly in¢orb$i8lewrt the fin•nts81 $18lements or our knowled9• obtain•d in Ihg course of the audit. or OtheSe apF•ars to be materi81ty mi86tated, If we identify 5UL malerial incon818lencles or apparenl malerial misslat•menl8, Wo ar• requwed lo determine 7thether this give5 ri5• to a materTraJ misstslemtrnl In the fmanclal 8t8tements Ihern5elves. 11, based on the worf¢ we have performed, we condude Ihal there is 8 materlal m18$18temerf of thts othor infomiation. we are requwed to that fad. have nothln9 to roport In thi8 rgg8Td. 10-
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CHARTERED INSTITirrE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT Matt•rs on wthlch w• ar• r•qulrnd to veport by eXPun We hav9 nothing lo repyl in respect of the fc41w.ng matters in relatoon to whKth CharSti88 (ACtts and Reports) Regulations 2rJ)8 ond Ihe Chaithe8 Accounts (Sknd) Regul&llons 2006 rgquire ui to repDrt to you W, #i our opink)n'. Ihe informallon gfven In Ihe fin8nc4al statsrwits Is inconsistent in any mateiial respeL with th• tru$l¢¢$' report,. or sufkient and Proper acCcwnli recards baon kepL or the flnanclal $18tements are not in agreomgnl with the accounknng rec4xds', or we have not e1¥•d am th• knformation and expLgnations we requirn for our ¥uth¢. RpOn81b1II1I•$ of tru¥ts•• As 8xplained morè lumy in the gtstement of trust••s' responlI11t8. th• trustoes, who are •lso Ihe direL#ors of the thoritabkg company lof the purpose of ccffipany Iww, 8f• responsible lor the preparalK)n of th& fanUal slalemgnis and for being satisfied that thoy 9Ne a true and fair ¥kw, and for such intemal contrd as th8 tru8tèe8 delemin& is ntrctssary to gnable the wepafation of financial 5talemenl$ that are freè from m8l•rial misstalemenl, whèthèr due lo fraud or error. In prtparing thfr finanoal staternenls. the tru$lees are responsible for ass85sing Ihe charrtable comp8nl8 8bllty lo continue as a golng corKern, disdosing, as jppllcable. m•ttefS r¢knled to 9olng c(Jncam and Using the going ¢on¢•rn ba$ of accounting unles8 tho trustee8 eltrr intsnd lo &Juldate th• th•rflabl• ¢ompany or lo ceas8 operallons, of have no feahstsc altemalfve bul lo do 60. Audltorf¥ r••ponglbIlltl for th• •udtt ol th• fin•ncl•l •tat•mnts hav• been appointed as audrtof under seraion 144 of tha Charitie8 Ad 2011 and 4411llcl of the Charflb•s and Twst8• Investrnenl {stIondI Ad 2CK15 Ind rew1 in •coydanc• wilh the Acts •nd relev8nt rtyul8tions made or having gff•¢t thweundgr. Our objedives •ro to obtsln rsOnab assw¢& abwt wh•lher thè fanoI $tatThnts 86 a whol• ar• fr00 from maltsrf misslatemenl, whèther du8 to frgud or error, and lo issue an audit* report that indud65 our oynion. Reasonabl8 assufance IB a hvJh v•1 of assurance but is rnt a guaranlètr that an aud conducled in BccoTd8nce with ISA8 (UK) will aayS detect a material misstalemenl wh8n It exists. Mi$$l¥lem8nts can aris8 from fraud or error and ¥re con81d9 malerial rf. indimdualty or in the aggregatt, they 0)ua m80n•Y h •xp•ct•d to inffluencé tha economic doci$K)ns of users tak on lh¢ ba$ii of these finanfyal $latements. Afurther doscrlpllon ol our resw7ns1tsles Is available on tho Fift8rKW Rewting cn'S websit• at.. httpsjl V4WW.fTc.org.uaUdit{xSresP0sltslthes. This dewpIn lon5 part of our auditorfs rert. 11
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT INDEPENDENT AUDITOR'S REPORT ICONTINUED) TO THE TRUSTEES OF CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT Ext•nt to vthlch th• audlt w•• ¢onld•rnd ¢•paI of detsctlng Irregul•rftles, includln9 fr•ud lry•gulariti8s, induJing fraud. are instn¢ès ol noTrcomplianc8 with laws and regulatn$. design wo¢thJur68 In ne wrth our responsijifities, ouuined above and C Ihe Fwwn(xal R¢wting Counufs w&bsrt•, lo detect mat•riol misstslemenls in respect of IrregularitS. Inc9 fraud. We oblaln and upd8t• our vnd8rslandry of th• afi, kn 8¢#11686, 118 envirorirnenl, gnd Ilk•ty knur• devèlopments, inc1m9 in rel•tron to the legal arKI regumory framework appucablo and h1 th& entity 1$ complying wrfh that framewth. B¥sed on this understanding, we K1entify and assess the risks of m8t&rial missl8lement of the finandal slalemen18, whelher due lo fraud or evrof. desvJn aThJ perfonn audit procedures re8W8lve lo those risks. and obtain audit evidence that is 8uffKient and appropriata lo prowde a basis for our opinK)n. This indud•$ consider81ion ol the risk ofa¢ts by the entty th8¢ conlrnry to 8ppli¢able laws and regulations. induding fraud. In respon to the risk of Irregula1e8 and nonrycorWrt• 7Aryth laws and i•gulatM>n8. induding fraud, we d•signad pro¢¢duie8 whith Irthded.. . Enquiry of management and those tharged vith go¥em•nce athal and polantial lrt4alion ard daSm8 85 well as adu. suspected a1 alged fraud., . R1ng rninuies ol ma81iw$ ctf lh0 chargod wih 9ovwnanc•: A88essing the exlent of COM18n¢8 with the la and pU13th)n9 wn81doréd to have a direct malerlal off•ca on the finondal stattfitS or operatpjns of the enty through enquiry and In$pocllon", R•vi8wing fin8n¢ial slat•m•nt di8dOTe8 #nd l•sting to 8upwting document•tion to 83$ comrAianr with 8pplicable lawl and we9•11.. PerforTning audrt work 0r the risk of nwi4Thnt bias ovemdg of o)ntrols, Induding 18sting of loumal enlrfes and other adjustments for appropfialen•$s, ¢valuatin9 the t31esS rallona of signiffieant tsns8clons outsKl8 tha nomial couw of bu8lng$$ and revthng arxounling e&twnate5 lor Indlcator$ of pot•nlial bi•$. Bacause ol lh8 Inherent limitatn$ of an audit, Ihere is a risk that we 411 not deleLt all ilTggularitig8, inchjdlng th068 adlng lo a m8led81 m188talement In th• flnandal 8tst•monts or Trinvcomplianc* with rggul8tkJn. This dsk increases the more that comph'anc8 wNh a law or rngulBtion is remwd from the ev$nts and Iransacb'ons flOC1• in the financial 8lalernenls, as we wdl be 18ss likely to become awarg of in$tanc•s of non-compliance. The risk of ntsl détecting 8 rnaleri m3teMent retIng from frgud higher than for on• r•8uhing from error, as fraud mgy in¥th cdlusion. forg•ry, intgntionol tynlsslons. mlWfjpr•••nl•ll¢s, or th• ownld• ol inl•mal ¢x¥ntrol. U•• of our rnport Thbs report is made solety to the Chants¢ company's Iruslees. 0$ a t, in 8ccorrlance wRh part 4 01 lh• Ch8riiies (A¢¢ount$ and Reports) Rggulatp)n$ 2008. Our audit has boen undertaken 60 that we might slaie to tha tharilable c4mpanrf$ Iruslees those m¥tters are required to stste to them in an audrtors, r•port ond oth8r purpose. To the ful$1 extent pem)itted by law, we do accepl or as5urne responsits'lty lo anyone other than the ¢harflable company and Ihe charitable npY'S trustees a5 a body. for our audit woth, tr thi$ Ptsrt, or for the opinions we have fumad. Jon Moble IS•nktrr Ststsrtory Audllo for •nd on b•h•lf ofAz•ts Audft Sgrvl Third Fkv. Galgway House Tclgate Chandbrs Hampshire United ngdorn S053 3TG ch•rt•¥ A¢¢ountsn¢• stalutory Audltor 12-
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2026 Unv••trl¢tsd R••trlct•d fund nd• 2026 2026 Total Vnrn•lthtsd R•#trlei•d fund• lunds 2026 2025 Total 2(126 2025 Not•s kncom• •nd •ndowiMnts from: Donations and legacl Charilat46 o¢tiviti8s Inv¢slmenl$ Oth8r InGom• 1.200 2.204.996 24.353 32.023 21.3 23.163 92.952 2,297.948 24,353 32.023 200 2.036.382 24.678 12,588 2W 31,138 2,067,520 24,678 12,588 Totsl incom• 2.262,572 114.915 2.377.487 2.073.848 31.138 2,104,986 Exp•ndltur• on: Chadtsbl¢ actimtss 2.403,401 67.521 2.470.Y22 2.214,5n 25.714 2.240.286 Totsl •xp•ndltyr• 2.403.401 67.521 2.470,922 2,214.572 25,714 2,240.266 N•t In¢om•ll•xp•ndllur•l Ind mov•m•nt In lund8 1140.8291 47.394 193.435) {140,724) 5.424 (135,300) R•¢onclll•tlon of lund•: Fund b8lan¢es a11 Aprl 2025 189.494 67,083 236,5n 310.218 81,859 371,877 Fund b•l•n¢•• •t 31 2026 28,865 114,4TI 143,142 169.494 67,083 236,$77 The statefflenl offinan¢tal ad1vit$ Indud68 al gal •rrfl bosses r•cogrAsed In the year. in(>Jm• and 8xpendilure derive from continulng athitses. 13-
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT BALANCE SHEET ASAf31 MARCH 2026 2025 Curr•nt •u•l• 12 217.189 997.744 122289 1,077,797 CaBh at bank and in har#Y 1214,933 1.200.088 Crndltov•: 4mouni• hlllnq du• •n• y•ar 13 (1.071,791) <963.489) Nel curwl a88•ts 143.142 238,577 In¢om• fund• R•6trkt•d luThJs Unr88trld•d 114.477 67,083 17 189,494 28,865 169,Wa4 143.142 238.577 c£rfnyny 1$ •nlltl•d lo lh• MillI)n friwn the raqth r£¥)labn•d In Mdion 477 oflhe C4Jnpanl•s Act 2CQO, for tho yogr •nded 31 Marth 2028, an wdil hgs be Ggrrtfjd oul under 144 of thè Charititi8 Act 2011. Th• directors tslr wdpon8lI1fkn for compfylrvd V•lth the fequtrtrn•nl• of th• Companb•• 20C vAth rnspect lo accounting r•¢tyd8 tnd th• prty4r4tion of find91 stalennIt Th•s• finan91 •t¥t•m•nts have téen prnp•r¢d kn *cc4xd•w wrth tha pro4tsknni 4ppI(xbh to ¢omp•rd•8 8ubJgGt lo tha $m•ll ¢ompanl•8 regime. 23 June 2026 Th• financlal slatnIS w•rè 4PPT¢N•d by thfr Trust on ......................... David Mr D Klrby CoTry•ny r•gl•hdon numb•r RCOOOM1 14-
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AIARCH 2026 2026 2025 C•sh flow8 from op•rntlng •clivili Cash (absorbed byyg8nerat¢d Irom opet¥tions (lo4.4) 15.059 InvHtlng actlvltl•• Inveslment Income [1¥¢d 24,353 24.67B N•t ¢Mh g•n•rat•d from Invmtlng aCtl¥ltl•• 24.353 24.678 N•t ca•h g•n•r•t•d from Iln•nclng •thld•• N•t Id¥¢r••••lllncr•a•• In •h Ind ¢uh •qulv•hnts 180.053} 39.737 Ch Jnd caBh •qufvalent8 at beginning of yeAr 1,077,797 1.038,060 C••h •nd u•h •qulv•l•nts •t •nd oly•4r 997.744 1.077.797 15-
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Accounllng pollcl•# Ch•rlty Inlrym•lJon Chartered Institute of Ecok)gy and EnvirmrtaI Management is a foyal chartw company limited by guarantee incorporated in Eroland and W$. The registwed offic• is Grosvenor Court. Arnpfidd Hll, Ampfleld. Roms8y, Hanwhire, SO51 98D. 1.1 A¢coun11ng conv•ntlon The finanod 81alemenls have been prepared in accord8nc• wrfh the charity's gov•mino dorjjment, tho Companies Act 2006 arKI 'AcwJnting aTrJ Reportinp by Ch8rities'. Stalement of Recommended Prath'ce apphcat4e lo charities prepariThJ their accounts in aecoftlanc8 with Finandal Reporting Standard pplIcae In the UK and R8public of lrnland (FRS 102} {•ff•cliw 1 January 2019)" The chgnty is • Publlc BIrrt Enlrty a8 defffled by FRS 102. The financLg1 statement8 are wepared in sterfing. whith is the funL#ional len of th• charitabl• company. Monètary amounts Sn theie financial statements are rounded to ihe nearest £. Th• fin•nd•l $14l•menls how been propw¢d under the hl8tork41 cost o)nw)kn. Th• pringpal ac¢ountlNJ polkles adoptgd 4r• s•1 crfjl hbw. 1.2 Oolng conc•m At the Jme of appr0rffj the financlal slatemtnts. trustees have a reasonabki expect81Son that the chaiitablo Company has adequate resourc&5 to continue in operntional 8xrdtonc for the for0$eeab fiJtur•. Thus the trustee8 continue to adopt th• Ing COnM basis of ac£ounting In preparlng Ihe financAal slal8m•nts. 1.3 Ch•rtt•lJl• fund• unr1Cted fvndl ar• •¥IlL4• for •t th• diK•lion of th• trust$ in furthfjrnn ol thoir thadtablè objeclives. Re8trkted luts a sutyect to 8P8cffic ¢ondltM%)s by donors or knyanlors 1$ lo how Ihgy may be usod. Thg purp08•8 and vses of the reslriLed funds are sel oui in the notes lo the finandal $tst•ments. 1A In¢om• In¢cthe is recognwd when t ¢haritoble wnpany is 81Y t[rted lo it afior any [rfonTran D)ndrbons ha been m•t. (he ¥nK+unts can m•asuwd Telthty, and rt 18 wobat4e that ini)me wiu bg rece. M•mb8r8hip incom8 Is recognls•d in •(txmbng pwiod to TJhth the (¥ver•d ty the membershffj* agroemerrt wll a¥88b1& lo t memb8r. Profes8fonal de¥eloptrnnl InMe 18 iecogni8ed on the date on the related training ¢¢)urne is delivered. Other income is recognised in the peiiod in ¥thich th• r8lal•d S•P¥i(¥ is w0d. Go¥emment grarrts ¥re recognised 81 the lair Value tsf the asset received or roc8ivablè there SB reasona1• a8suran¢e that Ihe grant ¢dit)nS wil be met and the grants wiu bo ralved. A grant that specifies performCe cdonS is r•cognised in irKJ)me when the perfoman¢e conditions ara met. Where a grant does nol speiify wformance condrtions it is Tecognised in in¢¥me wf+en the proceeds are receId or TVab. A grant recdved the recognluon uitoria are solislled 18 reo)gnls•J as liablity. 16-
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 A¢¢ounllng polic IContlnu•dl 1.6 Exptsndr• Expenditur• is recognised Ihere is a al or eonslnjcb.ve obh'gatKn to transfor grIOrnI¢ ben8fft 10 third party, 1118 prc&oble that a transfer of ow1•C benefts wll b8 r8quired in 5etllem•nt, and the amount of the oblallOn ¢an b• maasured reliabty- ExpeThlrture 18 ¢lasfwJ by atti. The costs ol each actiw are mad• up of the total of dlrect ttjsts and shar•d costs, induding 5UPPOrt Costs invofved In undertaking eath athity. Dlrect costs attributable Its a single acts.vlty gre allocaled dlredl¥ to that 8Ctivty. Shared ¢osls which contribule lo moro Ihan one acb'vity and 8UPPOrt costs whlL are not •ttributabl• to a single actmty •re apportioned tween thow activiti'es on a bas18 onsistenl wrfh th• Ltse of reyources. Central staff cgts are alloe4ted on the basls of tlme spent. and deprec4allon ch8rg•8 are alocated on the wtlon of the as8eVs UG•. Exponse8 indud& VAT whore s&cab, and where th• th8rtty18 unablo to rodaim under 6ts partial exempllon C91culalon8. 1A T•nglbl• fix•d ••vts Tangl0 fixod a898ts are initialty maSUr al cost arKI S•nty méa8wèd at c¢st or valuation, net of depreualion ond any impa{mnt losses. Depreciation is regniSed 50 a$ to wri1• off thg or valuolknn ol 488•ts1•18 th•lr re8Odual velue$ over th• ulu1 INes on the folknwirg bases.. Plant and •wlpment Fr•S and frttings Compute Soth¥aro 25% on o)st 10% on C4)St 33% on co81 25% on cost The gain or loss arislng on th8 disposal ol an ¥ssot is detennined as the dMerenc8 be@•n the 881• proceeds and tho Ggrrwng value ol the assat, and Is recnIS•d in ihe statemènl of fm8noal actNities. 1.7 C••h and c••h •qulv•hnts Cash ind ca8h equivalenls cash kn b. deposrts al coll bank8. other thort-lgrm Ilquld investmenls with original maturities of thrn• trnnths or18ss. and bank ¢)wrthafts. Bank ovordrafts are shn thin borrowings in runt liabikntie& 1.8 Flnn¢lal In•trum•nt• The ¢haritable company has olectad to th8 provislons of SeLlion 11 'Bosk Finanraal In$lrum•nl8' and Sedion 12'0theT Finan¢h#l In$lwments Issuos. of FRS 102 to au ol its financ4al Inthm•nts. Financial Instruments 8re Te¢c#3nised In tharitatle balan sho•t when th? th8ritabl• company becomes pwty lo tho contractual ofthe in5trumenL Flnan¢io1 assets #nd liablibes are offset, th the amoun15 presented in th8 financial statements, when theret is a legally enforceabl• right to set off the recognised amounts and th8ffj ts an Intention to setlle on 8 nel ba818 or trj realise the a88et and sgW8 the liabthy $imurt8ngW. B•sic finan¢i•l ss•ts Basi¢ financial assets. whth incbjde debtors and ¢ash and bank balances. are initially measured at Iransaclion prv indUdg transact)n ¢))sts and are SUbsequty [rIed at amortised ¢o$l using tha off8ctiv8 inlerest mèthoil unless Ihe arrangèm•nt constrtutes a finantyng tranSaCtn, where the transaction is measured al thè present vue of the fire reIpts di5counled at a markot rate of interest. Fw)aTKiaA assgls dassified as rec8l¥atAe within one year are not amrjtised. 17-
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT NOTES TO THE FINANCIAL STATEMEpifs (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 A¢¢oundng poll¢l•• IContlnu•dl B•slc Ihwi¢tsl Il•bllll Basic financial liabi1th5. induding CT8ditors ar8 inibalty recogni8•d at IransaLXion price unle¥s the arrangement conslilutes a financing transaclion, I)ere the debt instNmenl is m•asured al the present v4lv• of the fLrture payments discounted al a market rale of irrt¢t. Finanaal halMlitie8 da3sffied as payab wilhln on• y•ar ar• not amorb8•d Trade NlIorS are oblvJation$ to pay for gOS or 8er¥w that havè been acquirpd in Ihg ordinary crSe of oporè10ons from Suppliers. Amtsunls payable are dassified as rrent Ikibililies if paym•nt Is duè wrthin on r or knss. If not, th6y are presented as nonthcurrenl Ibabillts'es. Trade creditors are reeognlsed Inttlty at trans8Ction price and subsequenty measureil at 8morti8od cosl using Iho offect5 Inl•r6ts1 method. D•r•eognlllon of finan¢l•lH•bllltl•s Flnanual liabili1 are derecognised wthen tro ¢harilable wnpon• c¢ntractual obligatlons explr• or ¥è dlsth8rg•d or ¢an¢•l•d. IJ EMPY•• b•n•f6ts Tho co$1 of any unused Mlday entldement 1$ rwni8ed w) t perfod In whth the emthe•'8 s•rvic•8 are receiv. Terrninalron benefits are Tecogni8ed Imme(li8t8ty as 8n expense wthen th• tharJtable company li deMonStraY committsd lo temiinato th• 8mployrMnt ol an am0Y8& or to provlde lem)in8llon benefits. 1.10 R•tlrnm•nt b•n•fft• Paymgnti lo definod ¢ontrfbuYon f•Ur•m•nl b•th Idm•S ar• charyd as ¥n eXn¥0 aB th•y f811 due. The eXrse M •Wo¢al•d •dithi •nd restrided funds the b••i$ of itaff Im• usad lor different 1.11 Fov•lgn •x¢h•ng• TransadKing In eurrendej othor than pndS sterting arè r•cord•d at tm rnt¢8 of prevalng at th dates ol the transaclions. Al eac pOrting end date. ffnethry asset8 ar Ikqbilitl•s that are denominated In foreign UJTTenries are retran61ated al the rates W8Wdilin9 on the reportin9 end d8le. Gain8 arHI 105ses arfslng on translalron arn included in net incom&{•xp•nditurn) for th• rthiod. Crftl¢AI •¢cawntlng wtlm•t•• •rKI In Iho appc•tion ol th• ¢fwitatlo compan$ •cc4yJnlirwJ OKiè6. IM Iru6t88s are requlred lo make udgemenls, e5timate5 and assumption5 atrfmrt the carying amount ol assets and liablititrs that are not raadlly apparent froffl other sources. The estimales and a¥soc4aled assumptions are bawd on hlslorical experi•nc and other factors that afe considered lo be relevanL Adual results may differ from Ihese estimat88. The estwnat8s And undorfn ossumption$ are on an oIng ba618. Revi&ons io a¢counlkng •slimal•s arn r•Cognid in the p•riod in whth the eslimats is ¥1S*d wh¢Te the rlon affects onty that perbod, OT In the perlod of the fevIsn and future periods wh•r• the re$n affects c4mnl and future perlods. 18-
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT NOTES TO THE FINANCIAL STATEMENTS ICONTINUED> FOR THE YEAR ENDED 31 MARCH 2026 Incom• from (lomtlons and legaGle• Unre¥trl¢t•d R•¥trl¢trd lund• fund¥ 2026 2026 T•)tal UnrnstrlGt•d R•strlct•d lunds fund• 2025 2025 Total 2020 2028 Donauons aTrd grfts 21,963 23.163 200 2C4) 19-
ill I I Ill
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Income from inv*stm•fits Unrn•tsktèd Unr•strict•d fvnd• fund• 2020 2025 lrtfjrgst receivable 24.353 24.878 Olh•r In¢om• Unr•¥trl¢t•d Unmtrlct•d fvnd• fund• 2026 2026 Royalllg8 Other in¢ome 3,830 28,187 2.430 10.158 32,023 12,588 -22-
Iiii. Ec •
21 11
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2026 Supportco•ts Support GoTMrn•n¢• 2026 Support Govemonr• ¢o$l$ 2025 Staff $ts Other 6Liff costs Rènt and rat¢s Property repairs and maintenance Ccfflpubr running costs Cr•dil card charges prtnllng and slalionery Web51te costs Partial VAT exemption gdjuslmenl other sundry costs 354.785 20.213 64.699 354.785 321.175 27,057 23.159 64.699 64,270 321.175 32,358 64,270 9.199 $47 104.994 25.270 13.127 S,750 547 579 104,994 161,483 25.270 23,648 13,127 16,8 5,750 569 579 161,483 23.648 569 71,389 72,607 71,389 72,366 72.007 67.834 72,3e6 67,834 Audit f••8 Accountancy Leg81 and profe88lonal 8,450 4,750 8.450 4.750 8.240 3,780 2S,942 8,240 3,780 25.942 733.381 24,502 757.883 751,883 47,141 799.024 Anyd beh¥••n charitab vIll98 733,381 24.502 757,883 751,683 47.141 799.024 Th18t•• None of trusle•s (Of any persons rAnnectgd with them) r•c•l¥Td any remunernlion or b•neffts frorn th• ¢h8filable eompany during Ihe year. Tot*1 •xpense$ of £4,636 {2025.. £2,250) wore re1MbSed to 8 twslths Q025: 8 INsteos) durlng the yoar. -25-
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2026 10 Employe•• The average Month ntsmbèr of•mthtts duriry the year wai.. 2026 Humr 2026 Mumbw 30 mployrn•nt ¢o•ts 2026 2026 Wages and salaries SorAal sècurity cost8 Olh•r ponOn ¢o$ts 1,013,685 119,412 88,501 914,477 86,455 79,538 1,221,578 1.080,488 The number of ¢MoyeeS whose wnual remw*r8tlon wa8 mNe than £60.000 Is as fol1¢Y.. 2026 Numb•r 202S Ilumb•r £60,000- £70,0 R•mun•rntion of k•y m•Mgwn•nt p•rnonn•l Th• r•mun•ralicffl of kty manag•m•nl peroonnel was as fcllows.. 2Q26 2025 Aggrogat• g)mpen¥ation 304.1 284.901 11 T•x•llon The charity is exempt from lax8n on its Actt b$9 811 it8 incx)me 18 appl'ed chlIable purpo8e8. 12 D•btor• 2026 2025 Amounts hlllng du• wlthln •n• y••r. Trade deblors Other debtors Prepayrnents and arLrued wwme 139.2B3 9.B55 88,051 77.265 9.855 35.149 217.189 122.269
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2026 13 Creditorn: amounts lllng du• withln on• y••r 2026 2025 Other taxation and sodal seeurty 08f8rr8d income Trad8 c¥editors Other creditors A¢crua18 26.393 914,634 69,788 19,676 41,300 21.843 830.059 47.895 17.484 46,208 14 1.071,791 963,489 14 D•f•rr•d In¢om• 2026 2025 Other defgrred Inwm• 914,634 830,059 Deferred income is induded in th8 IInaal 81alement8 a8 lol¢A¥S'. 2026 202S D•l•rrgd Income Is Irded within.. Currenl liabihties 914,834 830,059 Mov•mont8 In the y•ar. Detsrred incom& at 1 April 2025 Released from prewous periods Re$ources deferred in tho year 830,059 1830.0591 914,634 719.738 (719,738) 830,059 Oeferred Irbcomo at 31 Marth 2026 914.634 830,059 IS R•tlr•m•nt b•n•fft ¢hwn 2026 2026 D•fined contribullon •¢h•m•s Charge to prol* or loss In respeca of d8firnd ¢bUt)n 8thmes 8B,501 79,5 ¢harftabk company opefatos a defined contribu11 pension schernè IN al qualfying employees. The a$s8t$ of th¢ scheme are hdd separatdy from Ihose of the chaTrtable c4)mp8ny in an Sndepgndenuy 8dmlnlSte fvnd. -27-
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 16 R•stri¢tod funds The r•$trcted lunds of lh• ¢harity ¢ompw t un•xpended balan$ of donatwjns and grants hd on trust subject to sp•cllk Condttn8 by donors as lo how may ug•d. At 1 Aprfl Incomlng Ro•ources At 31 Mar¢h 2020 rn•ouru¥ •xp•nd•d 2028 Professlonal Slandarda Rese8fch Purpo8es Skllls Bootcamp 67,083 27.V 21.963 65,156 19.447) 85,432 21,963 7,082 158,074) 6T,{3 114.915 167,5211 114.477 Pr•vlou• y••r. At 1 Aprfl Incomlng 2024 r•ou R•8ourcM At 31 March •xnd•d 2025 Profes610n Slandards 61,659 31,138 (25,714) 67,083 17 Unmtrlct•d fid8 Tho income fundB of tho charity indude unre1Ctod fundi ¢ompriiing tho wxpended balanc•i". MOV•m In fund• Mov•m•nt In fundi 8•lnc• •t kntomlng B•urt•• kncL¥nkng R••ourcM B•l•n¢• 1 Aprw 2W •¥p•nd•d 1 Aprll 202$ •xpnd•d Jl Il•r¢h 2021 Gener•1 Fund 310.218 2,073.848 (2214.5ni 169,494 2262,572 12.403.401) 28,665 310.218 2.073.848 12214.5721 169.494 2262,572 {2.403.401} 28,665 18 Analy•l• ol n•1 4•¥•ts b•ten fvnd• Unr1¢t¥d R••tri¢t•d fvnd$ fund• 2026 2026 Totsl Unrn•tri¢tsd R••trict•d fvn fund• 2025 2025 Totsl 2026 202 Fund b8lances at 31 March 2026 are represènted ty.. Current assetslllabilit*31 35,748 107,395 143.142 169,494 67.083 238,577 35,748 107.395 143.142 169,494 67,083 236,577 -28-
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 19 Oper4tlng lease Gomfflltm•nts At the reportw end date the charitsblg wnpany had outstanding commilmonts for fvture mininwm a8• paywnts under non<anCelIab oper•tiro l•ases. vthich fal duè as folbjws: 2026 2025 hin one year Beh¥8èn hyo 4nd five years 42.8 182,113 42,8 10,713 224,963 53,313 Lease paymonts of £42,470 12025.. £41.1341 have bo•n r•ctynised ¥¥ an expense in the year end 31 Morth 2026. 20 C••h l•b•othd byVg•n•r•t•d frnm op•radon• 2026 202S D•ffldt for th• ye8r 193,4351 1135.3001 AdIlM•nI• for. Investment income recowlsed In Statement ol fmnci•l 124.353) 124,878} Mgv•m•nts In torklng ¢pltsl.. (In¢rease)l¢Je¢rga$e in debt8 lrtrea3e in ¢feditiYs IrKr••se in deferr•d Irme (94.920) 23.727 84.575 56.311 8.405 110.321 Ca•h (aborb•d byllg•n•r•l•d from optrr4OoM 1104.4(Xl 15.059 21 An*ly•l• of ¢h•ng•• In netlynd• Tho thaiitable oynpany had no debt durirvJ th• y.