Registgrod number: 07858428 Charity number: 1149227 OSCR number: SC050018 EQUAL COMMUNITY FOUNDATION UK (A Company Limited by Guarantee) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
EQUAL COMMUNITY FOUNDATION UK (A Company Limited by Guarantee) CONTENTS Page Reference and Administrative Dotsils of the Charity Trustees. Report Statement of Financial Actlvltles Balance Sheet Notes to the Financlal Statemgnts 8-12
EQUAL COMMUNITY FOUNDATION UK IA Company Limited by Guarantee) REFERENCE AND ADMINISTRATNE DETAILS OF THE CHARITY ANO ITS TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2025 Trustees Calriona Smith Willa Slraker Smith Jeff Cook-Lundgren (resigne(131.08.20251 William Muir Company registered number 07858428 Charlty reglster¢d number 1149227 Reglsterèd Offico W8rk Common Fam, Cornhill-On•Tweed. United Kingdom. TD12 4RR
EQUAL COMMUNITY FOUNDATION UK (A Company Limited by Guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 30 NOVEMBER 2025 The Truslees present their annual report together yh the ffinancial statements for the year ended 30 November 2025. The Truslegs confim that the Annual Report and financial st8temenls of Ihe company Comply with the ¢urrenl stalulory requirements, the requirements of the company's goveming do¢umenl and the provisions of the Stslemenl of Recommended practi for Charities {SORP 2015} (Second Edition, effective 1 January 2019}- Since the charity qualÉfias as small UTer section 383. the strategic report required of medium and large companies under Th8 Companies Aci 2006 (Strategic Report and Directorfs R6POrt) Regulations 2013 is not required. Objectives and Activltles a. Policies and objectlves In setting objeiveS and planning for activibes, the Tft5Stees have given due nSideratIon to general guidance published by the Charity Commission relating lo public benefit. The principal objective of the charity is the prevention and relief of gender-based discrimination and violenc¢. b. Actbvities for achieving objectlves The Principal activities of the charity are fundraising. grant making. and the development of education and awareness programmeg to achieve its objectives. The charity does not fundraise with the public. c. Main actlvities undertaken to further tho ¢harlty's purposes for thè publlc benefit Historilly. the charity has awarded grants and provided funding to ils primary partner, Equal Community Foundation India IECF India). lo support educational programmes combating gender-based violence and discrimination in India. As ECF India has matured and diversified ils support base, the Iruslees of ECF UK identified that the limited resources of ECF UK would have increased impact if we begin to focus on additional Partners with less experience in our area of expertise. This will involve the fomialisation and dissemination of our institutional knowledge on gender-based discrimination. Achlevements and perfomiance a. Key financial perforniance Indicators The charity's key financial perfomiance indicator is the level of inc%Jme raised that in tum allows it lo pursue ils objectives. b. Review of activltles Equal Community Foundation UK {ECF UK) was registered th the Charity Commission on 5 October 2012. The charity has a plan in place to continue its adNities in 2025 after a hiatus due lo COVID-19.
EQUAL COMMUNITY FOUNDATION UK (A Company Limited by Guarantee) Financial revlew a. Golng concern After making appropriate enquiries, the Tnjstees have a reasonable expectation that the Charity has adequate resources lo o)nlinue in operational existence for the foreseeable future. For this reason. they continue lo adopt the going concem basis in preparing the financial statements. The Iruslees confimi that there is no material uncertainty as to the future of the charity as a going concern. b. Rgserrfes pollcy The charity has no restricted funds12024: nil) and unrestricted reseNes of £5.012 12024= £4.4781 al the year end. The Trustees aim lo have reserves in excess of three months of committed operating expenditure at any given lime. The Truslees consider the current level of reserves to be adequate for the charity's current requirements. c. Principal lundlng The charity's principal funding is frorn voluntsry ino)me, from both private individuals and charitable trusts. The charity has no public funding. d. Annual financlal r9suIts During the year 9nding 30 Novomber 2025 the organisalion had a surplus of £533 (2024.. £681) in unreslriGted funding. Structure, govgrnanco and managemenl a. Constilutlon The charity is registered as a charitable company limited by guarantee and was set up by a Memorandum and Articles of Association on 23 August 2011. as amended on 17 September 2012. It was incorporated on 23 November 2011. 11 was registered with the Charity Commission on 5 October 2012 and its registered charity number is 1149227. b. Method of appointment or election of Truste8S The management of the charity is the responsibility of the Trustees who are elected and CopIed under the terms of Ihe Articles of Association. . Organisatlonal structure and decision making The charity is govemed and operated by the Board of Tnjslees according lo the temis of the Articles of Association. The charity has no employees. The TnJste¢s are considered to be the charitys key management personnel and the Trustees do not receive any remuneration.
EQUAL COMMUNITY FOUNDATION UK (A Company Limited by Guarantee) Plans for future periods a. Futurg devglopments The charity aims lo continu8 to inuease revenue and be in a position to increase the geographical scope of tis work into new countries. b. Impact of COVID-19 The current work of the Charity requires in-person meetings of a volunteer group. These in-person meetings were suspended in April 2020 and have not yel been reinstsled. The Trustees believe this work will be reinstsled in the near future. This report was approved by the Trustees, on signed on their behalf by: Wlllla Trustee ulr
EQUAL COMMUNITY FOUNDATION UK (A Company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 NOVEMBER 2025 Unreslricled Restricted funds funds Total ftrnds Total funds 2025 2025 2025 2024 Note INCOME FROM: Investments 683 683 681 TOTAL INCOME 683 683 681 EXPENDrruRE ON: Govefflance Costs 150 150 TOTAL EXpENDVRE 150 150 NET INCOME I (EXPENDITURE) BEFORE OTHER RECOGNISED GAINS AND LOSSES 533 533 681 NET MOVEMENT IN FUNDS 533 533 681 RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD The notes on pages 8 to 13 form part ofthese financial ststements.
EQUAL COMMUNITY FOUNDATION UK (A Company Limited by Guarantee) BALANCE SHEET AS AT 30 NOVEMBER 2025 Company No. 07858428 2025 2024 CURRENT ASSErs Cash at bank and in hand 136,952 136.418 TOTAL ASSETS 136.952 136.418 CREDITORS: amounts falling due within one year 12 (131,9401 1131.9401 NET CURRENT ASSETS 5,012 4,478 NET ASSETS CHARtrY FUNDS Unrestricted funds 13 5.012 4,478 TOTAL FUNOS The Tnjslees consider that the charity is entiUed lo exemption from the requirement lo have an audit under the provisions of section 477 of the Companies Act 2006 Ilhe Act.) and members have not required the charity lo obtsin an audit for the year in question in aceordance with section 476 of the Act. The Tnjstees acknedge their responsibiltbes for complying wlh the requirements of the Companies Act 2006 with respect lo accounting records and Ihe preparation of financial statemenls. The financial statements were approved and authorised for issue by the Trustees on 2 signed on their behalf by: and William Muir Trustee
EQUAL COMMUNITY FOUNDATION UK (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 ACCOUNTING POLICIES 1.1 Basis of preparation of Ilnan¢lal sLqtements The financial statements have been prepared in a¢eordance with Accounting and Reporting by Charities.. Slalemenl of Recommended Practice for Charities ISORP 20151 (Second Edition, effective 1 January 20191 and the Companies Act 2006. Equal Community Foundation UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical o)st or transaction value unless otherwise staled in the relevant accounting policy 1.2 Company status The Charity is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the Charity being wound up. the liability in respect of the guarantee is limited lo £1 per member of the Charity. 1.3 Going concern The Charis accounts have been preparod on the going concern basis based on the Trustee's assessment of the charS current level of reserves and income and expenditure commilmenls in the foreseeable future. The trustees confirm that there is no material uncertainty as lo the future of the charity as a going concem. 1.4 Income l income is recognised once the Charity has entitlement to the inme, it is probable that the income will be received and the amount of income receivable can be measured reliably. Income tax recoverable in relatson to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 1.5 Expendlture Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party. it is probable Ihat a transfer of economic benefits will be required in settlement and the amounl of the obligation can be measured reliably. Expenditure is classified by aclivity. The costs ol each activity are made up of the lolal of direct costs and shared costs, including support costs involved in undertaking eath activity. Direct costs attributable to a single activity are allocated direcdy to that activity. Shared Costs which contribute to more than one activity and support costs which are not attribulable to a single activity are apportioned between Ih05e activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreuation charges allocated on the portion of the asset's use. Support costs are those costs incurred directly in support of expenditure on the objects of the Charity- Governan Costs are those incurred in connection with the adminislfation of the Charity and compliance with conslilutional and statutory requirements. Charitable activities and Govemance costs are costs Inrred on the Charivs educational operations. including support costs and costs relating lo the governance of the Charity apportioned
EQUAL COMMUNITY FOUNDATION UK (A Company Limited by Guarantee) to charitable activities. 1.6 Interest receivable Interest on funds held on deposil is induded when receivable and the amount can be measured reliably by the Charity.. this is nomally upon nolification of the interest paid or payable by the Bank. 1.7 Debtors Trade and olher debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount Ppaid net of any trade discounts due. 1.8 Cash at Bank and in hand Cash al bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 1.9 Llabllltles and provlslons Liabililies are recconised when there is an obligation at the Balance Sheet date as a result of a past evenl, it is probable that a transfer of ewnomic benefit will be required in settlement. and the amount of the settlement can be estsmated reliably. Liabilities are recognised at the amount that Ihe Charity anticipates it will pay lo settle the debl or the amount il has received as advance payments for the goods or services il musl provide. Provisions are measured al the best eslimale of the amounts required lo settle the oblvJation. Where the effect of the time value of money is material, the provision is based on the present value of Ihose amounts, discounted al the pre-tax discount rate that reflects the risks spwfic lo the liability- The unwnding of the discount is recognised within interest payable and similar charges. 1.10 Financial Instruments The Charity only has financial assets and ffinaneial liabilities of 8 kind that qualify as basic financial instruments. Basic financial inslrumenls are initially recognised at transaction value and subsequenlty measured at their settlement value. 1.11 Fund Accountlng General funds are unreslricled funds which are available for use at the discretion of the Trustees in fijrtherance of the general objeclives of the Charity and which have not been designated for other purposes. Reslricled funds are funds which are lo be used in accordance with specific reslriclions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged againsl the specific fvnd. The aim and use of each reslricled fund is set out in the notes io the finanryal ststernents. 1.12 Critical accounting •stimat•s and areas of judgement Estimates and judgments are continually evaluatgd and are based on historical experience and other faclors, including expectations of future events that are believed lo be reasonable under the circumstances.
EQUAL COMMUNITY FOUNDATION UK (A Company Limited by Guarantee) INVESTMENT INCOME Unrestricted Restricled funds funds 2025 2025 Total funds 2025 Total funds 2024 Bank interest 683 683 681 Total 2024 681 681 GOVERNANCE COSTS unrestn.cted Restricted fvnds funds 2025 2025 Total funds 2025 Total funds 2024 Govemance costs 1150} 11501 ANALYSIS OF EXPENDITURE BY EXPENDITURE TYPE Other costs 2025 Total 2025 Total 2024 Education and Awaren9SS Expenditu on govemance 150 150 Total 2024 TRUSTEES, REMUNERATION During the year. no Trustees received any remuneration12024 - £nil). STAFF COSTS The charity has no employees. The charity's key management personnel are ils trustees who are unremuneraled. CREDITORS: Amounts falling due within one year 2025 2024 Accruals 131940 131940 10
EQUAL COMMUNITY FOUNDATION UK (A Company Limited by Guarantee} STATEMENT OF FUNDS STATEMENT OF FUNDS - CURRENT YEAR Balan al 30 November 2025 Balance at 1 December 2024 Income Expenditure Unrestrfcted funds General Funds - all fvnds 683 150 STATEMENT OF FUNDS - PRIOR YEAR Balance al 30 November 2024 Balance at 1 December 2023 Income Expenditure Unrestricted funds General Funds- all funds 681 SUMMARY OF FUNDS- CURRENT YEAR Balance at 30 November 2025 Balance at 1 Dernber 2024 Inwme Expenditure General funds 683 150 SUMMARY OF FUNDS. PRIOR YEAR Balance al 30 November 2024 Balance at 1 December 2023 Income Expenditure General funds 681 11
EQUAL COMMUNITY FOUNDATION UK (A Company Limlted by Guarantee) 10. ANALYSIS OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR Unrestricted Restticled funds funds 2025 2025 Total funds 2025 Cuent assets Creditors due wthin one year 136.952 131 940 5,012 136,952 131940 5,012 ANALYSIS OF NET ASSETS BETWEEN FUNDS- PRIOR YEAR Unrestricted Restricted funds funds 2024 2024 Total funds 2024 136,418 131940 Current assets Creditots due within one year 136.418 11. RELATED PARTIES There were no related party Iransaclion$ in eilher the current or prior year. 12