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 (Ap￿In{e￿ 27 Novèmbèr 2025) IAppoinled 27 No4Ember 202S) (Appointed 27 N0￿Mbor 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$bw¥y Cwt Ampfiald Hll knpflgld Romsey Hampshlre S0519BD Audltor els Audrt Ser¥i¢ss Third Floor, Galeway House Tolgate Chand18rs Ford Hampshlre United Kingdom S053 3TG CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT CONTENTS Pag• Trustees. r8pJrt Indep8nd•nt auditorfs rewt 10-12 S￿￿ement offmanoal 13 B8k9n¢e sheet 14 Statement of¢ash lkns 15 Notes to the fingncial statements 18-29 CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2026 The tru51ees, who ara also the direc*rys for the PU￿se5 of Compww Law. present thèw report and ftnand81 slalements for Iht year ended 31 March 2026. Th• financial slatements have been p￿Pared in accordan￿ vrilh Ihe accounting por￿8 sel out in note 1 to the flnanci81 slalèments aThJ compty wNh tho thantatle companys Royal Chartar, the Companie$ Ad 2008 and -Accounting and Reportiro by charit￿$.. Statèmènt of Recommended Pr8¢tic* applI￿￿e to charities preparing Ihelr accounts in accordance the Finanraal Repo￿"r￿a Stsndard applicatle the UK and RepuNic of Ireland {FRS 102) (effecti￿ 1 January 2019).. obj￿11¥￿ Ind •¢llvlll The principal Activity of the d)8rty In tho y￿r under re¥￿W w•s lo advarth the underslandirs and stsndard$ of practic¢ ol &¢olow and On￿rOnmental manwenl for the b￿*fit ol the natural enVirOn￿nI 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 b*osphere through the provision of a PTokn61onal membership institute for and envlronmental Man•ye￿ In tho UK and abroad. Th• 12-monlhs cover8d by this rep￿1 fef•r to the actiwbtrs undertaken by slaff and v0￿￿10&r9 In ac¢ordan¢e wNh thè Operallonal Pl8n for 202&28 and tho S￿nd yo8r of the three yeaf Stralggk Plgn covering 2024- 2027. Our mlsslon is lo promole highest standards ol wofessional praL*ica, and to I￿8* th• yofilg of profe86NJn81 •uJlogical and environmèntal monagement, for the tjenofft of nature 8nd sorAety. Our ￿${on 18 of a S￿1$ty whith valu•$ th• nalural amironmont and r•c•Wi￿S Ihe conlributbn of prof889lM•l I￿10918t$ 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 profeSs￿n11ty suitably qualiffftl and highty competent gcc40gisls and envvonmentsl mwgers. The In￿1[rte of E￿I09Y and E￿rOnmOntal Managwn￿l 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 prolesS￿n8l 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 rec￿ved a Royal Charter and ils name to th• Ch•rt¢red In¥tNut8 ol Ecology and En￿￿nmental Management ICIEEM). CIEEM members. nUM￿r 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 con8enrnt￿I of naluo and natural r98ourcgs as w811 as maintaining $18ndards ol professionaltsm and inle9rty. Innov8tlon. l¥￿1vIty. dil￿ence and coJ19boralion are Qftgn at tho heart of their act￿be$ 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 servi￿8 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 Practibo￿rs, 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¥ n￿mb•[S through efif￿Cem•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 V*ough ￿re￿rn 9uhdance and adivitie$ as well ag nefv￿rking events. A￿redItat￿)n of appropriyle degree rx>urse5 by CIEEM ensures that those enlerlng Ihe profes8*)n Ilwough Ihe formal educa￿On route are studying conlerrt that wil aid thelr ¢8￿r choices and prepar8 them for a career in ecology and, or environmental managem8nt. A partkJJlaf cJJrrènl I￿5 15 ensuring that the profession is acce55ible to al regardkss of ethnic or KKI(￿n0m￿ bac*grO￿d, dlsabllbty or gender. CIEEIA uses ils expertlse to help shape •nMronm8ntal po&ry through rosponse5 to numerous go¥emmental consyttaiw¥, poly engagemgnl work ￿ 9￿1¥? memb¢rnhip of Ihe E￿ronm￿lIa1 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 descript￿n under tho h8adIngs"Ad)i•¥•n￿nts 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 c￿voring th• >y•af wiod ￿)24- 2027 h8$ pmwded darity and lo￿3 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 Standa￿ts ChampK)n change Cho118nge and inffluenc* A¢h￿ve ActKJn 2030 Strengthen gnd impro CIEEM'S membershp Is co1￿1￿1￿j 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$ wh￿h mix field visit with onllne trwning delTh*ryl. 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 hybr*J Iln-person and virtual) Autumn ¢onler&nc8.' onf•r•nc• dt CIEEM 2025 Ireland Conference.. N*ure 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 V￿Ing BrTh￿fiekl spac￿. Susla1nab￿ Land Redeveloprnni ¥nd BKxlivers 2025 CIEEM ScotlAnd C￿fe￿￿- Swr¢g to Sea.. Att0￿ Lond8¢VS CIEEM 2025 Autumn Conference.. 8￿ing 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 fj￿nts 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 environ￿￿181 prote￿On5. 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 c￿bn￿ 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 ￿lfi￿c¥ in its work and lo ensurg that leads to the tost possitle outcomes for ecosystems. their arwj soc*ty. The lack of statLrtory r8gulation and infofmgd swb.ny of th• prolwk)n'$ w¢yk can encwrage indlviduals lo wo oul$id8 of thwr comt*tsnc4 and lo rrf)or outyxits and poor tyjtojmtss. To thls end, CIEEM 15 conthulng lo da￿k)P a $lru¢turod approa¢h to raising practice stsndards whth we belie￿ wll not onty slgnificanlly help lo addr8ss thè Ch￿lenge$ ouoined atove but will aLso eXpkI￿ ff￿ls of klentfyin9 ewdence-based progression pathways fof ecologlsls and envkonmontal managers k)c*ing to athAnc¢ Ihelr ¢areers. This approach indudes the development of taxa-speciffc cofflpeten￿ standards whth aro d•v•10￿d 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. T￿￿n￿al I good and test practice guKlèneè publihèd over the c¢￿[¥0 oltho y8ar Inc￿ed.. Four Ovwarthlng Toplc documents in our Ret￿lIdIng Na￿1¢ ￿8.. Physic41 En￿rOnment., 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 Cc￿51d￿r a nalur&vbased carear. Duriry cours• ol y•af we have ueated a number of online engag•rngnl adiWig5. attended numorou8 ¢orgers I￿r$ 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 SI￿al m&dla a¢ll￿ty. $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 p￿pIe 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• oppOrtun6t￿l 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 E￿and 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 parti￿panIS. 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 8nvironn*nlal rnanagemenl ￿reeTS lo make Ihem more accessible to 81 are part of our wider slrategy. V¥ts conlinug lo work wtth partneT8 In￿ding 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￿ th￿Ugh 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 yo￿nteern. 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 custo￿1$. We introduced an audit ol Registered Prac11￿8 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, d8n￿nStrating 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 ACt￿n 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 b￿Nersty ￿Sis. Led by our Act*Jn 2030 group will guide us to athle￿ this ambltlon tw also proved infomiaiion #nd guidanc£ to rnmbeTS on rnd￿n9 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 Ie￿archnh0YghI-l6ad9￿hlp each year on practral steps to (k11￿11￿ 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 I￿rnalty 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 0￿ra11 cart￿ Footyint IlonnesC0201 fvr the Basdin• wr of 2019r20 lU￿d dug to thè impècts ol Ihe Covi[￿19 pandemt on usual bJ$in￿3 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 em*wn$. winLypIBS for s*tion 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• {re￿8•d by Greengag¢ Envifonmenl Ltd). Thls represents 8 28.1% r•dLKth)n in emissK*ns 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 Se￿18￿81 working more from the offK• rathor than woth"r@ from hom8. Our latest em188lon$. fr¢wn 202*2S wore 80.04 lonn8s C02e, does represent ¥n Increase in èmissknns from our baseline year. Much of thls thange ¢ontin￿58 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 ￿h￿ng ActTron 2030, in 2024 w• employed Gmngago Environment Ltd lo a￿sS our cartK)n c•kndabon methothSogy. give advice on r8dudng our carbon emis5ion$ and provide dh7erent p8lhw8yS to ach￿n9 our ktion 2030 taTyI. Thgs& thrne r8pNts now forrn an important of our overal work. The trustees confim th81 they have comJied with the reqUi￿rnents of section 4 of the Charitbes Act 2011 to have due regard to the Putr￿.¢ benefil guidance pubh"$h•d by the Charity ComMiss￿n 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 pr￿l¢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 oU￿rn 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 r￿er¥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 ccrfnrn*ments. 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 ocbwt*s 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 b￿n9 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￿￿￿[8￿1p In￿M• 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 finar￿1 r•seNes ar8 in excess of nel Cl￿nI a68tt P0811ion 8hvwn on the balonce Sh￿1. Th• p￿nc4PaI gourc•s of Income mwnbornhip subg¢riPtion$ and wolosslonal d•vtlopment programmè incom•. Membershlp Sub￿pIlo￿5 $UPPOrt ecDbgi5ts arKI enylronmentsl fflanagern in the UK, Iroland gnd 8broad, and prof￿10n￿l deN*lownent programm￿ inmie *w4ren•M and under*nding 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￿$1 r•mginww •ware Ihol there are no ab￿1￿1 o$suronce8 thal ma￿r rtsks can b8 awjhjed in Ihe luture. R•mun•rAtton pollcy A 51aff remuneration sUtr￿￿mM￿lIe èt least annualtry lo review overnll Salary levgb. gnd 8onlor staff salarlel. The cofflm￿ee is comFK)sed of the Chair ol Ihe Board (the Presthnl or their ￿preSent011¥&}. the Honor Secretsry and the Hon¢)rary Treasurer. BerM*marking of $alari8s i8 done p￿0d￿til￿ 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 lu￿1• 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 $wJnfftant investsntrnl in communications work at a time when major rgforns to legi51ai*)n in England. both new proposed. risk SIgn￿¢&nI hami to enwronmentsl prOteCt￿n5 and nolure recovery. Th18 vrill be supported by Inu•as•d parliamentary engagom•nt advlty lo try and secure the best possknl• OLrtcomes lor tiodNerW and the wh*r en¥iTonmonL A wIde-rang￿9 Irainlng prograrnmo and series of c{￿1eren￿S wll support our membtTS in conb'nuing professKJnal development. irKluding an expanded Eaty Careers TrniniNJ Programme and a numb¢r of naw courses. We currently have 4 corrfgrgnGes planned across tha UK and Ireland. We wll continue lo dtvèlop our webingr progrnmme throughout th• y•ar and support the Member Nets¥0￿3 to OY98nise events and actiwties. The programme of Irainiwlconferences and thps ta*s wll IndLwJg in person actsvitw as wall as onlin8 •venl8. W• wlll contlnuo to wodu¢• good tnctic• wAdance M h#tilat creation and restor8t￿n lo s￿1pOrt inlttallve8 such a8 BNG d¥liv•ry as wèll as rjlmate chgnge adaplNe practK4. Morg broadty we wlll bg looklng 4t options for makkng r080urce8 0881of to find and more •¢¢g$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¢lo￿n9 an acaion plan arKI impl•menlng the 8horMefm ac￿￿tIO8 durfng thè year In ord•r to maka further Steps lo conlMu¢ our tr3￿cry 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 spedd￿l c4)n8uft•nts. of an inl•mal Al stralagy. As part of OLW 'ChallMge and Influen¢*' agenda we wll CA￿tinU8 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 actlvlt*s lo la¢kJe th8 i8sue8. Wg wlll continue in our c8mpa*Jn 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 Sodc￿On0mic b•thgrounds. We wll 8150 U8& our Groen Jobs fof Nature websile as Ihe hub for our WKler carthr promotion work, $upport•d by our engagement with STEM Learning and supporting rw of our membern lo b•come STEM 8mb888adors. We ￿11 work with the Nabonal Careers S8Nce and the Carows Lgaders nehvork lo •xt8nd our reach as parl of a bnyr term 8tralggy lo address capa¢ity issuas withln the seclor. Engag￿￿nI wth employars, apprenticeship and higher edvcalion in51itules wil lo￿$ on diversifying routes ojr prof866KJn. spec￿¢911y, this indudes our 18ader8h** role in ¢T•ating a r￿W 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￿'t￿te was incorporated 89 8 ￿p￿Y 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 En￿and 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 P￿S￿lent, preS￿ents (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 ￿spon￿ble for the strategic devekjpment and operation81 implementstion of specific areas of ath'vity.. Professional Standards Committèe,. Memborsh Adrnlsslons Committee.. Trainirvj. EdUc￿t￿n and C8rggrs Do￿k)p￿nI CommNtee,' Re9i$tration Authority.. Staff Rèmuneratlon Su￿OrnMrtt8e.' A￿lIt 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 ReS￿ned November 2025 Resigned NovembeT 2025 Re3vJn8d Ntsvem￿r 2025 RgCTurtmenl and appolntmonl of Iruslees are made nominath￿S from the m8mbgrship and é￿t￿n$ whkh only members wlth a Prof•syonal grade are al￿Ved 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 Practi￿1. Tha Iz4¥ applic*bh to In Englond 8 r•quirè8 tho trustw lo propwe llrkarK￿ $lalom&nt8 for Oath fin•ncial year whlch ¥ trug and fair Ni6W of th& slale of aff•¥s of dwiity and of th• rKwiing le*￿re•S •)d appllcallon of resourc•$ of thg ch￿lty for that Fwbd. In preparing thèse f￿a￿alIt¥t*rn8nts. thè trust888 rnqtMr•d tts: . Mled suitable pokns and thon aw*Jf them con*t*itly; . ob$er¥e thè m•thods In tho Chwib•s SORP IFRS 102): • make )udg8monts 0￿m•h6 that ¥• rnagcTht4• •nd wud￿( . 81•te wfth appIrab￿ UK A¢(ywnllng Stsnd4rd$ 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• go*q b•th il 18 inapprowlale to pr•wm• th•t th thanty wlll conlknu• n oporntion. trust••8 arn r•spOn￿￿e for k••plng acwuntsi9 r•ctyd• that d8do#e wlth [•••on*￿e ￿eUr&¢Y at any lima Iho IlnarKial position of thè c*arfty and •nJbh Ihem lo that Ihe fmwKial $1910monts g)mpty wrth the Chg1ili¢8 Ad 2011. They 8r• 480 r•spons*lo for ￿l￿gUardIng the assats of th• tharity honc* for th￿n4 r•a$onablg $18￿ for th• y•v•nI1￿ and d•l•dh3n r*fr•￿1 And other *r￿A￿lI10& Audltr•r The audttor. Az•ts Audrt S•Th*•8. 1$ 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 a￿llIed 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 8p*ablo in the UK 8nd Republic of Ireland {United Kingdom GenerallyAccepted AC￿u￿tir￿j 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 ￿8￿ree$ 8nd Op￿1¢•￿ of r*￿￿r¢85, lor fv year ended., h4￿ bean properly prepared in a¢x0Tdan￿ wrth UnNed lQngdom Generalty A￿l¥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 $tand8rds ar• fvrt￿r dèwbad in th& Auditorfs fosponwbllities k*r the audll the finanu.al stattrmenfs ￿¢t￿Jn of our r•F4J1. ar& in¢Jopendfrnl of tho chartsLlo company in accudance with th• ethlcèl requirèm6nls Ihal ar6 relevant to our audrt ol Il* fin8nckg1 slatements In the UK, Ine)Jding the FRC'S Ethiul Slandard. and we h8ve fthled our othw ethicol responsibl1t￿$ 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 fina￿141 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 Ta￿ting to ovents or eondltions that. Indlvitlualy or C￿eCtiVe￿, m8y c8St siwrficant doubt on the chaii18ble companls to conlSnu8 88 a gofjng concem for a period of * ￿¥11 hv¢lv& months V*tsn 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$￿S1￿ for the other inlorm9tion contained wFthin the annual report. Our opinion M th• fin8n(a•l 8t81gmont8 dog8 not eover IM olhor Infomiatlon and we do not express any fom of a85UTance condusion Ihereon. Our re￿￿￿91b11ty is lo read the other Infvwrn¥￿n and, in doing 50. consider whether th8 Other inf0m￿tion is m8lefi8lly in¢orb$i8lewrt the fin•nts81 $18lements or our knowled9• obtain•d in Ihg course of the audit. or Othe￿Se apF•ars to be materi81ty mi86tated, If we identify 5UL* malerial incon818lencles or apparenl malerial misslat•menl8, Wo ar• requwed lo determine 7*thether 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$18temerf of thts othor infomiation. we are requwed to that fad. have nothln9 to roport In thi8 rgg8Td. 10- CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CHARTERED INSTITirrE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT Matt•rs on wthlch w• ar• r•qulrnd to veport by eX￿Pu￿n We hav9 nothing lo repyl in respect of the fc41w.ng matters in relatoon to whKth CharSti88 (ACt￿￿￿ts and Reports) Regulations 2rJ)8 ond Ihe Chaithe8 Accounts (S￿knd) Regul&llons 2006 rgquire ui to repDrt to you W, #i our opink)n'. Ihe informallon gfven In Ihe fin8nc4al statsrwits Is inconsistent in any mateiial respeL* with th• tru$l¢¢$' report,. or sufkient and Proper acCcwnli￿ recards baon kepL or the flnanclal $18tements are not in agreomgnl with the accounknng rec4xds', or we have not ￿￿e1¥•d am th• knformation and expLgnations we requirn for our ¥uth¢. R￿pOn81b1II1I•$ of tru¥ts•• As 8xplained morè lumy in the gtstement of trust••s' respon￿lI11t8. 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& f￿anUal 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 eltr*r 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 {s￿tIondI Ad 2CK15 Ind rew1 in •coydanc• wilh the Acts •nd relev8nt rtyul8tions made or having gff•¢t thweundgr. Our objedives •ro to obtsln r￿sOnab￿ assw￿¢& abwt wh•lher thè f￿an￿oI $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 a￿ayS 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)u￿a 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 resw7ns1tsl￿es Is available on tho Fift8rKW Rewting c￿n￿'S websit• at.. httpsjl V4WW.fTc.org.u￿aUdit{xSresP0￿sltslthes. This dewpI￿n lo￿n5 part of our auditorfs re￿rt. 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•• ¢on*ld•rnd ¢•paI￿ of detsctlng Irregul•rftles, includln9 fr•ud lry•gulariti8s, indu*Jing fraud. are inst*n¢ès ol noTrcomplianc8 with laws and regulat￿n$. ￿ 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 Irregularit￿S. Inc￿￿9 fraud. We oblaln and upd8t• our vnd8rslandry of th• afi￿, kn 8¢#1￿1686, 118 envirorirnenl, gnd Ilk•ty knur• devèlopments, inc1￿￿m9 in rel•tron to the legal arKI regumory framework appucablo and h￿1 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 Irregula1￿e8 and nonrycorWrt• 7Aryth laws and i•gulatM>n8. induding fraud, we d•signad pro¢¢duie8 whith Irthded.. . Enquiry of management and those tharged v*ith go¥em•nce athal and polantial lrt4alion ar*d daSm8 85 well as adu￿. suspected a￿1 al￿ged fraud., . R￿1￿￿ng rninuies ol ma81iw$ ctf lh￿0 chargod wih 9ovwnanc•: A88essing the exlent of COM￿18n¢8 with the la￿ and ￿pU13th)n9 wn81doréd to have a direct malerlal off•ca on the finondal stat￿tfitS or operatpjns of the enty through enquiry and In$pocllon", R•vi8wing fin8n¢ial slat•m•nt di8dO￿Te8 #nd l•sting to 8upwting document•tion to 83$￿￿ comrAianr with 8pplicable lawl and we9￿•11￿￿.. PerforTning audrt work 0￿r the risk of nwi4￿Thnt bias ovemdg of o)ntrols, Induding 18sting of loumal enlrfes and other adjustments for appropfialen•$s, ¢valuatin9 the t￿31￿esS rallona￿ of signiffieant ts*ns8clons outsKl8 tha nomial couw of bu8lng$$ and revthng arxounling e&twnate5 lor Indlcator$ of pot•nlial bi•$. Bacause ol lh8 Inherent limitat￿n$ of an audit, Ihere is a risk that we 4￿11 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￿ m￿3￿teMent re￿￿tIng 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￿$1 extent pem)itted by law, we do accepl or as5urne responsits'lty lo anyone other than the ¢harflable company and Ihe charitable ￿np￿Y'S trustees a5 a body. for our audit woth, tr thi$ ￿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 wdpon8l￿I1fkn for compfylrvd V•lth the fequtrtrn•nl• of th• Companb•• 20C vAth rnspect lo accounting r•¢tyd8 tnd th• prty4r4tion of fin￿d91 stalen￿nIt Th•s• finan￿91 •t¥t•m•nts have téen prnp•r¢d kn *cc4xd•w wrth tha pro4tsknni 4ppI(xbh to ¢omp•rd•8 8ubJgGt lo tha $m•ll ¢ompanl•8 regime. 23 June 2026 Th• financlal slat￿nIS w•rè 4PPT¢N•d by thfr Trust￿ on ......................... David Mr D Klrby CoTry•ny r•gl•hdon numb•r RCOOOM1 14- CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AIARCH 2026 2026 2025 C•sh flow8 from op•rntlng •clivili Cash (absorbed byyg8nerat¢d Irom opet¥tions (lo4.4￿) 15.059 InvHtlng actlvltl•• Inveslment Income [￿1¥¢d 24,353 24.67B N•t ¢Mh g•n•rat•d from Invmtlng aCtl¥ltl•• 24.353 24.678 N•t ca•h g•n•r•t•d from Iln•nclng •thld•• N•t Id¥¢r••••lllncr•a•• In ￿•h Ind ¢uh •qulv•hnts 180.053} 39.737 C￿h Jnd caBh •qufvalent8 at beginning of yeAr 1,077,797 1.038,060 C••h •nd u•h •qulv•l•nts •t •nd oly•4r 997.744 1.077.797 15- CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Accounllng pollcl•# Ch•rlty Inlrym•lJon Chartered Institute of Ecok)gy and Envir￿m￿rtaI Management is a foyal chartw company limited by guarantee incorporated in Eroland and W￿￿$. 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 pplIca￿e In the UK and R8public of lrnland (FRS 102} {•ff•cliw 1 January 2019)" The chgnty is • Publlc BI￿rrt Enlrty a8 defffled by FRS 102. The financLg1 statement8 are wepared in sterfing. whith is the funL#ional ￿l￿en￿ of th• charitabl• company. Monètary amounts Sn theie financial statements are rounded to ihe nearest £. Th• fin•nd•l $14l•menls how been propw¢d under the hl8tork41 cost o)nw)kn. Th• pringpal ac¢ountlNJ polkles adoptgd 4r• s•1 crfjl hbw. 1.2 Oolng conc•m At the Jme of appr0￿rffj the financlal slatemtnts. trustees have a reasonabki expect81Son that the chaiitablo Company has adequate resourc&5 to continue in operntional 8xrdtonc* for the for0$eeab￿ fiJtur•. Thus the trustee8 continue to adopt th• ￿Ing COn￿M basis of ac£ounting In preparlng Ihe financAal slal8m•nts. 1.3 Ch•rtt•lJl• fund• unr￿1￿Cted fvndl ar• •¥￿IlL4• for •t th• diK*•lion of th• trust￿$ in furthfjrnn￿ ol thoir thadtablè objeclives. Re8trkted lut*s a￿ sutyect to 8P8cffic ¢ondltM%)s by donors or knyanlors 1$ lo how Ihgy may be usod. Thg purp08•8 and vses of the reslriL*ed 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[rt￿ed 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 •(t*xmbng pwiod to T*Jhth the (¥ver•d ty the membershffj* agroemerrt wll ￿ a¥8￿8b1& lo t￿ memb8r. Profes8fonal de¥eloptrnnl In￿Me 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 w0￿￿d. 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 r￿alved. A grant that specifies perform￿Ce c￿d￿onS 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 receI￿d or T￿￿Vab￿. 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 Exptsnd￿r• Expenditur• is recognised Ihere is a *al or eonslnjcb.ve obh'gatK*n to transfor g￿rIOrnI¢ ben8fft 10 third party, 1118 prc&oble that a transfer of ow￿1•C benefts wll b8 r8quired in 5etllem•nt, and the amount of the obl￿allOn ¢an b• maasured reliabty- ExpeThlrture 18 ¢las*fwJ 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 c*gts 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 Tangl￿0 fixod a898ts are initialty maSUr￿ al cost arKI S￿￿•nty méa8wèd at c¢st or valuation, net of depreualion ond any impa{m￿nt losses. Depreciation is re￿gniSed 50 a$ to wri1• off thg or valuolknn ol 488•ts1•18 th•lr re8Odual velue$ over th• u￿lu1 INes on the folknwirg bases.. Plant and •wlpment F￿￿r•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 rec￿nIS•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 sh￿n thin borrowings in ru￿nt liabikntie& 1.8 Fln*n¢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 $imurt8ngW. B•sic finan¢i•l *ss•ts Basi¢ financial assets. whth incbjde debtors and ¢ash and bank balances. are initially measured at Iransaclion prv indUd￿g transact*)n ¢))sts and are SUbsequ￿ty ￿[rIed at amortised ¢o$l using tha off8ctiv8 inlerest mèthoil unless Ihe arrangèm•nt constrtutes a finantyng tranSaCt￿n, where the transaction is measured al thè present v￿ue of the fi￿re re￿Ipts 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 N￿lIorS are oblvJation$ to pay for gO￿S or 8er¥w that havè been acquirpd in Ihg ordinary c￿rSe 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 Intt￿lty 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 EMP￿Y•• 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 deMonStra￿Y committsd lo temiinato th• 8mployrMnt ol an am￿0Y8& or to provlde lem)in8llon benefits. 1.10 R•tlrnm•nt b•n•fft• Paymgnti lo definod ¢ontrfbuYon f•Ur•m•nl b￿•th Id￿m•S ar• charyd as ¥n eX￿n¥0 aB th•y f811 due. The eXr￿se 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 p￿ndS sterting arè r•cord•d at tm rnt¢8 of prevalng at th dates ol the transaclions. Al eac* ￿pOrting end date. ff￿nethry 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 app￿c•tion ol th• ¢f*witatlo 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 undorf￿n￿ ossumption$ are on an ￿￿oIng ba618. Revi&ons io a¢counlkng •slimal•s arn r•Cogni￿d in the p•riod in whth the eslimats is ￿¥1S*d wh¢Te the r￿lon affects onty that perbod, OT In the perlod of the fevIs￿n 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 $47 104.994 25.270 13.127 S,750 547 579 104,994 161,483 25.270 23,648 13,127 16,8 5,750 569 579 161,483 23.648 569 71,389 72,607 71,389 72,366 72.007 67.834 72,3e6 67,834 Audit f••8 Accountancy Leg81 and profe88lonal 8,450 4,750 8.450 4.750 8.240 3,780 2S,942 8,240 3,780 25.942 733.381 24,502 757.883 751,883 47,141 799.024 An*y￿d beh¥••n charitab￿ ￿￿vIll98 733,381 24.502 757,883 751,683 47.141 799.024 Th18t••* None of trusle•s (Of any persons rAnnectgd with them) r•c•l¥Td any remunernlion or b•neffts frorn th• ¢h8filable eompany during Ihe year. Tot*1 •xpense$ of £4,636 {2025.. £2,250) wore re1Mb￿Sed 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 Hum￿r 2026 Mumbw 30 mployrn•nt ¢o•ts 2026 2026 Wages and salaries SorAal sècurity cost8 Olh•r pon￿On ¢o$ts 1,013,685 119,412 88,501 914,477 86,455 79,538 1,221,578 1.080,488 The number of ¢M￿oyeeS 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 lax8￿n on its Act￿￿t￿ b￿￿$9 811 it8 incx)me 18 appl'ed ch￿lIable purpo8e8. 12 D•btor• 2026 2025 Amounts hlllng du• wlthln •n• y••r. Trade deblors Other debtors Prepayrnents and arLrued wwme 139.2B3 9.B55 88,051 77.265 9.855 35.149 217.189 122.269 CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2026 13 Creditorn: amounts l*llng du• withln on• y••r 2026 2025 Other taxation and sodal seeurty 08f8rr8d income Trad8 c¥editors Other creditors A¢crua18 26.393 914,634 69,788 19,676 41,300 21.843 830.059 47.895 17.484 46,208 14 1.071,791 963,489 14 D•f•rr•d In¢om• 2026 2025 Other defgrred Inwm• 914,634 830,059 Deferred income is induded in th8 IIna￿al 81alement8 a8 lol¢A¥S'. 2026 202S D•l•rrgd Income Is Ir￿￿ded within.. Currenl liabihties 914,834 830,059 Mov•mont8 In the y•ar. Detsrred incom& at 1 April 2025 Released from prewous periods Re$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 h￿d on trust subject to sp•cllk Condtt￿n8 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 •x￿nd•d 2025 Profes610n￿ Slandards 61,659 31,138 (25,714) 67,083 17 Unmtrlct•d fi￿d8 Tho income fundB of tho charity indude unre￿1Ctod fundi ¢ompriiing tho w*xpended balanc•i". MOV•m￿ In fund• Mov•m•nt In fundi 8•l*nc• •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•t￿en fvnd• Unr*￿1¢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• payw*nts under non