2022-12-31-accounts

Chartty reglstratlon number 1011513 Company reglstratlon number 02710775 (England •nd Wales) CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) LEGAL AND ADMINISTRATIVE INFORMATION Trusteeg lan Chiddle Katrina Brown Olanike Barnodu Cr8Ig 8ousfield Mark Scoll SIFnon Robertson Raymond Chow IAppointed 26 Seplernber 20221 (Appointed 17 Apnl 20231 S•crntary 18n Chlddle Charlty number 1011513 Company number 02710775 Prlnclpil 4ddro88 Klngs Corrrnunity Church Upper Northarn Road Hedge End Soulharnpton Hempghlrè S030 4BZ Rogl•tertd offl¢• Klng5 Community Church Upper Northam Road Hedge End Southampton Hampshire S030 48Z Audltor Jon85 Aven• Limitad Plper House 4 Dukes Court Bognor Road Chitheslei Wesl Sussex P019 8FX B•nker• Bardpys 8uslness Banking Solenl and Dorsel T¢8m PO Bux 739 Portsmouth P01 9AZ Sollcltorg Andrew PclBon Knlght Polson Winchester House 7 Wnchester Slreel Botley Southampton S030 2E8

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) CONTENTS Page Trustees, report Statement ol Trustees, re8ponsibilltie3 14 Indepèndent auditorfs report 15-18 Slolem8nt of flnancial aclivilteo 19 8alan￿ sheet 20 Slgl•m8nt of ca•h flow8 21 Notes lo the 13nancial 8tatemenls 22-35

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 The Tru51ee¥ present their report and finanrial statemento for the year ended 31 December 2022. The accounts have been prep8red in 8ccord8nce wlth the accounting policies set out in note 1 to the xeeounls and comply with the charity5 governing doculnent, the Companies Act 2006 and "Accounting and Reporting by Charities.. Ststem8nt of Recommended Practice applicable to charities preparing their accounig in accordance wlth the Fin8nci81 Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective I January 20191" Chalmian's Revlew 2022 was a very encoura9in9 ye8r on many Ironts. The complications ol the recent pandemic seemed a distant memory here in the UK. where wè Saw a normality relum lo operaling and trading 8Ctivities. The y88r w85 8150 CRY'S 30th Anniver$¥ry and we look the opportunity in the autumn to celebrate, prornote and fundral58, all of which ware vary successful, and Ihe year ended on a good financial fooling. Our chief charilable objectives of enabling education, providing aid, empowerino g5rls, supporting refugees. and improving menlal health. in the poorest regions around the world, 8re being worked out In 32 nations from this year. Wthin these projec15, all of which are run by local pgaple and partner organisalions, offer practical solution5 for needy children and young people, support for refugees with shelter, food and rnedical care, and support for the young ¥idims of war 8nd dev8slation. Seven new project5 started during the year gives a snapshot of what is being achleved, a8 follows." CRY began working with partners in 8urkina Faso and gave lin8ncial support used lo providc vrtal aid lo displaced 18milies. CRY began working in Egypt, supporting Educallon Clubs a¢ros$ the country Se￿ing o total 01280 children on a regulJr basiy.. The aim of Ihaiè li to proviée an excellent educallon regardless of their socioeconornic background. CRY began partnering with Kids Alivè Intèrnational in Gualemal8 to support Oasis Children's Home and Justice Centre Oasis is a residential horne that is specificalty lor girls. This locuses on legal support lor ylclims ol seMu81 violenc8. CR Y began supporting Le Triornphe children'3 home In Madag83C8r. providing a safg homè for 100 vulnerable chlldren who have been sep8r8ted from their f8mlly horne5. CRY began supporting the Children's OaBio proiecl In Serbia. Funds were given lo help provide educallon and hygione leaching and nulrtlious food to 150 children Irom Rtsmany backgrounds. This project travels around rural villag68 and settlements lo provide these setvlces. CR Y began pBrtnering with Child ol Hopè In Ugand8 18te In 2022. They support marginalised chlldren, lo help Ihern thrive and davelop the skills and sell-ieliance needed lor an independent lulure. CR Y began $uppcrtlns tha Health. Education & Skills project in Vietnam. Thi5 project works acro¥s Ihe rnounlain vlllages and serves over 100 children Irorn ethnic mlnorilies, CRY'S support. prDvide regular meals, school uniforms. books and $181ionery lor education. In addiliDri, CRY Sel up an appeal for Ihe plight in the war beiween Ukraine and Russia to provide humanllarian aid. The total amount we sent in 2022 to those irnpacted by the cDnfli¢l was É125.052. Our Jupport help move chlldren we were already w¢rking wllh to a safe bulldlng wlth a bomb sheller. provide food as well a5 continue their education. Sent lunds to Pakistan whèrè peoplè were impacted by 8 devastating flood. Given a one-off arnDunl of £5,000 to those who had been badly impacted by the drought in Somalia. The list goes on with other support. such as, purchasing clothing, food and me(Jical items for helping rnany families who fled to neighbouring Armenia due to civil unrest in A2erb8iian Help to purchase some land in Cambodia for 8 vision to develop farming and build a community cenlre lor the young faFnilies In this area. Regular funds to Avenir Enfance Togo, a children's residenti81 centre and school which PTovides educatson lo over 1200 children. Jesus said, "Lel the little children come to mè, and do not hlnd•Y th•m, lor th• klngdom of h•aw•n belongs ro such as Ih¢s•." (Mallhew 19. 141 remain grateful lo our $upport base, sponsors, volunteers and staff, in helping us continue serving the poorest of the poor and the disadvantaged. lan H. Chidd June 2023

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 The financial slatements have been prepared in acctsrdance ¥wth the accounting policies set out in note 1 to the rin8nclal statements and cornply with th8 charlty's Memorandum and Artides of Associalion. Ihe Companies Act 2006 and "Accounting and Reporting by Charities. Statement of Recommended Practice applicable to chanties preparing their accoun15 in accordance wlh the Flnancial Reporting Standard applicable in the UK and RepublSc of Ireland IFRS 1021" leffeclive 1 January 20191. Oblectlves and actlvlti•• CRY believes in a world where all children and young people can fulfil their God-given potenlial. The rnain activities of thÉ charity in relatlon to its oblÈcts currently indude. Enabling Educatlon Providing Aid Empowering Glds Supporting Refugees Improving Mental He81th Public benefit'.- The Trustees havè pald due ffjg8rd lo guldance l$$ued by the Ch8rfty Commlsslon In docidiny wh8t a¢livi1108 tho ¢harily should undèrtake, The truste8s ol CRY are very awar8 ol the 8ims ol th8 chailty and tha m•chanisms by which the activitiès employed to achieve Ihose aims are operated. This report highlights Ihe aims, Ihe mechanisms, and the activitie8. Apart frorn the necessary costs ol chadly staff, the sole beneficiaries of the work ol CRY are children, young people, and their imrnediate lamilie6, who do not have the capability or the resource5 available to them in the normal course of their daily Ilving or srtu8lion. They benvfil through the 8acrlficl¥l glving of others who do noi need the 88rne level o185515tance to resolve whBt might be a desP8r8le exi$len¢t, We￿ il not lor th¥ Support ol CRY and Imsted partners In these reliel and development activities. The benefits are totally free to those who receive them. The trustees strongly support Itte notion Ihgt Any indiviLlual or organisalion should not profil from CRY 8ctivilies or projects, il they have adequ31e resources of their own Equally, Ihe Iruslee8 are not aware ol any delriment occurring a8 a consequence ol the activities perforrned, and In all situations where CRY has Involvement, the benefiaaries benefit within their social and cullural context. CRY actively work5 with children, young people and their families and eype¢ially through Socal churches, encourasing them tr) take re5POn51bilrty for the care pwr8mme5 In their Dwll communrty. CR Y encourages liaison wilh local government and other NGOS, Involve5 and séèkg lo enh8nca 10&g1 communitiès", and plans appropriate funding 51r8tegie5 for egch programme which will genefalty encour8ge 5ell-5ufficiency and discour8ge long lèm dapèndency. Spècial attention is 08ing glven to thosa 9roups of people wilhin the wder community which are marginalised or discriminated against.

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) TRUSTEES, REPORT ICONTINUEDI(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 CRY 13 current￿12022) working in.. Afghanistan Alb8nia Armenia Bulgaria Cambodia Egypt Graece Guatemala Guinea Iraq Israel Kenya Lao Madagascar Myanmar Nepa Nigeria PakiBtan Peru Philippinas Romania Sebia Slerra Laone South Su¢Jan Togo Turkey Uganda Ukr8lnÈ Vléinam Zambla Zlmbabwe CRY a Christian children's charity which ballevos in a wodd where all children and young people 9re able lo fulfil their God-given polenlial. The particular way in whi¢h these objectives and aclivilies are achieved are dètalled b810w".- To provid8 dothing, food, accommodation, educalion, medical care and any olher noeds. To provldè 8 safe and Secu￿ environrrent childr8n 8nd young people can find assistance and ijevelop maturity, soclal skills and educalion wlh particular c?re lor the growth in the love of God. The relief of children and young people suffering from poverty. The charity strive5 to empower, and the luture focu5 will continue lo be on asSlSting in the creation of financially sell-supporting communitie$ by advice, resource and vocats'onal training. We work in 30+ naiions to meet the practical, emotional and Spiritual needs of the most vulnerable an marginalised children, to help them grDW up in safety, and with the 5UPPOrt and resource5 they need to survNe and thrive. The Tru8lees have paid due regard to guidance issued by the Ch8diy Commission in deciding what aclivities the tharity should undertake.

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 Significant activrties in 2022 Induded. Providing practical solutions lor children in need (prevention, inlervention and reinlegralionl. Expanding and influencing the provision of childcare. Encouraging and 5UPPOrting familles to care for their own children. Supporting resldenlial chlldcare programmej where appropriate. Re50urclng and supporting Schoo15. prèschools. homework clubs etc. which provide educalipn lor deprived children and young people. Providing life skills and sexual health education, p8rlicularly with respect Ig HIVIAIDS. Providing and encouraging Jccess to Vocational training. Provldlng appropriole medical assistance lo deprivpd children and young people. Resourcing and BUPPOrtlng rehabllilallon programme$ for children and young people with addictions. Supporting children, young peopla 8n¢ their famllie8 who have dlsBbililie8 and Speclal needs. Providing 'Day Cenlre. lype gctivltles lor children and young people Includlng th¢$e wllh disablllties and BperAal need8. Supporting refugees across Europe and the Middle E851 with 8h8ller, lood and medlcal care. Supporting Ihe developrnenl of $m811 busine85 v¢ntur6s with, lor exarnple. '5eed funding,. speciallst skills etc. which provided employment for young peopla and generated income lincorne gener￿lIan will h•lp achieve self. sufficiency ol the various care progr8mmesl. Support for the young vlctims of the Ukraine war. The charity achieves 115 objectives by reviewing gr8nl appllcations Irorn charities and non.govemmenlal organis8llons INGO$l in the relevant country. The managernenl team may Accept or reject the application $ubj8Ct io ¢onditlQll5. The recipients are selected with grèat care and the Application ol the fund5 15 monitored dosely by the ch8Tity to ensure the oplirnum 8chievemvnl ol the obiectlves. An analysis ol grants by area is Included in the notes to ihe Staiement ol Financial Aclivitle8. Approxlm81ely 100 volunteer5 work part time for Ihe charity, the majorily of these working in CR Y's charity shops. These volunteers carry out various role3 for diffefing periods ol time. Typical job functions include working on the tills, customer se￿1￿5 and pre5entallon of the shop's retall area and sorting and pritsng in the back offices. In additSon the Charily provide5 work experience lor many who need it. They are truly a valuable and essential asset to CRY.

CAREAND RELIEF FOR THE YOUNG {TRADING AS CRY TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 Achievements and pertomiance During 2022 CRY ha5 continued to support children and their larnilies through the projects it Is involved W￿h. Funds to thig are raisèd by Its retall arm, project sponsorship programme8, specrfic app831s and general fundraising. In 2021 CR Y beuon partnerlng wfth an organisation in Afghanistan to help some of the rnost vulnerable communitiès by improving nutrlllon and education, especially lo disabled children. CRY was able 10 9iV £6,000 towards this In 2022. The 'Living Water Project, in Korce, Albania, has bètsn supported by CRY since September 2014. The project serves many children from the Roma Communlly In Korce who often are left unsupeNised and alone on the streets. The aim ol Ihe project is lo provide a safe and loving environment where children feel secure 8nd accepled. Around 85 chlldren are currenlty benefiting from this work. CRY'S gr8nt lo th15 prolect fof ihe year was £8,178. CRY gave £1.000 lo enable children trorn Living Water Projecl In Albania lo pllend ? Sumrner Camp In Korce. W'lho¢Jt our lunding they would not have been able lo attend. Mission Joshua Center in Elbasah, Alb8nia supports around 25 children between the ages of 8 and 15. They meet Iwice a week 01 thè c8ntr8 for games, 8 nulrilious meal, basic health care &nd education to help them lo re-loin Jchool. CRY'S grant lo Ihis project for the year was £6.025. Egdy in 2022 CR Y gave £1,700 a8 a one off gift lo an after school centre In Grabj8n. Albanla. Around 45 hildren benefit from this centre and also receive a dally meal. NagornowKarabakh in Azert)aijBn. Duè to ¢ivil unrejl in this region many l¥mill¢s fl¢d ID neightjouring Armenia. Our support purch888d clothing. food medical items lor these lamllles 86 well as helping them find somewhere lo stay. CRY was able to send £5,000 in 2022. Thè'sllvèn Life Cenlre, in Sliven, Bulgaria gives skills training and education lo around 100 children 8nd ttr8nagers wèakly. CR Y's grant lo this project for the year was £6,000. CRY began working with partners in Burkinh Fa60 in 2022 and ggve Iln?nclal support of £3,280 which was used lo provlde vltal ald to d15placed lJfflilies. In Slung Treng, Carnbodi8 CRY Is sUPPQrtlng 15 chlldren at the Cent￿ with education. food and a safe place to live. The gr3nl this year w85 £9,749. In 2022 CRY gave £8,178 to help purchase Some land on the edge ol the town of Slung Treng, Cambodla. The vision lor this was lo develop laming and build a cornrnunily centre lor the famili88 In thls area. CRY began working in Egypt In 2022. supporting three Education Clubs across th8 Country serving a total 01280 children on a regular basis. Two of these rlubs 8re situated in rural regions and most of the chIld￿n allending these dubs have very Ilttle access to educ8llon. The third club runs In a larger cSly and provides high-quality tutorin9 cl855es to children frorn low-income families. The aim of these Education Clubs is lo provide all children with an excellent educ81ion regardless of their socioeconomic background. CRY was able to donatè £6,250 in 2022. CRY h85 continued lo partner with Athens Chnstian Centre in Greece lo distribute food and clothing lo refugees In addition, the centre has recently been able lo start back up integration activities for refugees and provide weekly English lessons and activities. Over 500 children attend these classes during thè week. Cry conlribuled £6.500 in 2022. In 2022 CRY continued lo supporl relugees living In Samos, Greece by pro¥idlng ba$1¢ necessltle5 by sending a donation of £3,620. In 2022 CRY began partnering with Kids Alive International in Guatemala to support Oasis Children'5 Horne and Justice Centre. Oasis is a residential home that is specifically for gir15. The Justice Celre focuses on legal support for victims of sexual violence. CRY was able to donate £4.000.

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) TRUSTEES. REPORT ICONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 Jubilee International School in Conakry. Gulne8 provides eduGgtion for 400 children, CRY'S fin8nrJal 5UPPOrt of £12,548 in 2022 paid Ihe schoo15 fees lor the poorest children who cannol attend school wrthoul our help. In 2019 CR Y bègan supporting Hope House Breakf8st Club at a 8chool in H8111 lo provide substantial, nutritious meals 5 dAys a wèék lo the childr8n identified as being the most rnalnourished. Those children whose growth and weight were on the lowesl percentile or below the scale were put on the list lo receive this extra SLlPPOrt. 90 children were idenllfled an(J now have bre8kfast every day. In 2022 we were able la send £8,500. Towards the end of 2015 CRY began supporting a project worklng wilh refugee5 in Baghdad, Ireq providing much needed food and rnedical care, CRY'5 grant lo this project lor the year w8s £6,999. CR Y contlnues to support a project in 8aghdad, Iraq which is £8￿ng for 200 orphans each week. They spend time together every Friday learning. enjoyiny reuaalional activities Jnd belng Cared for. They also now receive ¢8re packages wth food and hygiene products. CRY'5 grant to this project lor the year was £6.999. In 2020 CRY'S work In 8aghdad, Iraq expanded further lo provide vital Gar? packages for 40 dlsplaced famllies. CRY'S grant to this prajècl lor the year waB £6,000, CRY partners with a 183m in Kurdisl3n, Iraq that provides 8UPPOrt to around 90 children and their families through food, ¢lclhing, school equiprnenl and medicine. We provlde transport for them to gvl Io 8chool, help wth their leas and support families wlth basic necessities. CRY Bent £4.200 thi$ year, In 2019 CRY began partnering with Hope for Communities in Kurdislan, Iraq. Th8 work there provides éduc81ion for 160 refugee and displaced children who would othèrw4se not have acce55 to any 8ducalion. CRY'S grant to this projecl for the year was £9.838. Our portner5 In Ashdod, 13raeS h8ve been providing care hamptrs 10 22 families vtho are in need. CRY sent £3,800 in 2022. In 2018 CRY be9an gupporting The Fountsins of Hop2 School in Kibera, Kenya, The project prothd•8 free quality education lo vulnerable children living In the Klbera ylum. The children In this school would be on the slreet or stuck at home without FounlAins ol Hape School. In 2022 CRY'S granl was £14,754. The projerl In Laos offers Irainlng In Fish Famiing and Rural Skills. Malnulrilion 18 prominent in Laos and our partners ara working lo comb81 the problem by teaching farnilies to fam fish. Thi5 gives them piolein 85 well 85 Bn income Selling the surplus. CRY also 5UPPOrted sarnÈ new proiecls including sewing luilion, beauty luilion, mechanics training, mushroom growing, pig rèanng, frog 18rming, bee keeping and chicken farming, whith enabled lamilles lo make a living and provlde food for their families. The goal is that they become sèlf-kufficienl and can pass on their skill$ lo others. CR Y's grant lo thi5 project loi the year was £9,127. In 2022 CRY began supporting Lq Tnomphe children'5 home in Madagascar, providing a safe horne lor 100 vulnerable children who have been separated from theiT family homes. CRY donated £4,424 to this projecl in 2022. CRY continued supporting Hosanna Children's Home in Yangon, Myanrnar. The children's home currently supports 40 chIld￿n with 5 helpers. MAny of these are parentless children, orphaned as a result of illnèss including Cholera and Malaria. CRY'S grant to this project lor the year wa5 £6,009. In 2018 CRY began supporting an edtscation centre in a rural and extremely poor districl ol Nepal. The families livlng in these village5 do not have enough income to cover their daisy family needs such as education and nutritious food The centre provide$ many ol the necessities the children are mi55ing. Chil(Jren receive nutritious food, fr8e health care, encouragement lor their education. tuition classes 8nd clothes. Child health awareness training IB also provlded for the parents. Throughou¢ covid we helped th hygiene training lo keep children sale frorn contr3Cting the virus. In 2022 CRY gave 8 grant of £7,000.

CARE AND RELIEF FOR THE YOUNG {TRADING AS CRY) TRUSTEES. REPORT ICONTINUED)(INCLUDING DIRECTORS. REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 In 2019 CRY began partnering with Sure Foundations School in Lagos. Nigeria. Many children a unable to allend school due lo hawng lo work in the d8ytimÈ. £8.000 CRY senl this yéar, Il has enabled this school lo open from 4pm- 7pm every rjay for 35 children to receive education. Siar Public Schod in Toba Tek Sin9h, Pakistan aims to provide free education for the poorest of children and have properly paid 8nd qualified teachers. There are currently 115 students in attendance. CRY 5UPPQrted the school finanoally and in 2022 sent £7,000. Mid 2022 Pakistan experlenced devastating flooding. CRY sent £1,000 lo provlde food for ihoso who ha(J been badly impacted. CorBson in Peru h85 continued to be supported by CRY in 2022. It is a social centr8 lor tè8nagers living in extreme poverty. The cenlie runs clasges leaching life sklll8, kids clubs and parenting courses. In 2022 wo supported them wlth £8,000. Manila. In the PhSllppine6. 'House of Grace Church, ￿th previous CRY support, had built a livelihood training, medical and leeding centre for the children of '88rnboo village.. a de3peralely poor community in Taguig City Buburb, CRY'S granl lo this project lor the year was £6,000. CR Y Supports a DRY Care Cènir8 (known as Vielii Noi Day Care Cent￿) In Brasov, Romania, provlding homework club, cre¢he and hol food lor those In desperate need. Wlhoul this facility many children would drop out ol school 89 they woul(J not recelve the addillonal support they need lo complele their school work an(J bu51d confidence. This proiecl supports 80 children as well as providing food for 20 familie8. CRY'S gront lo this project for Ihe year was £8.000. CR Y began BUPPOrting the Children's 08315 projvcl in Serbia in 2022. £5,500 w85 9iven lo help provide educallon ard hygiene t88¢hinq and nulnlioijs food to 150 thlldr¢n from Aomany tsackgrounds *Alh poor access lo educ81ion and 3dequBlè nutnlion. This project travels around rur81 village5 and settlemen15 10 provide these sarvlce8. Destiny Grace Academy, Sierra Leone. Home Leone 18 building a village to move larnilies from Ihe local slums lo better housing. We support a school in this new village which provides education from nursery upwards. rhe children have relocated from the slums and have never hBd any education before The school started with 92 children and by the end of 2022 was at 342 children. Thi5 will develop over the next few yearJ la reach around 400 children. CRY'S grant for 2022 was £8,000. CR Y gave a one off Amount of £5,000 lo those who had been badly impacted by tha droughl in Somallo. This was used to buy food as well as regenerate crops that had been destroyed. In 201 S CRY began supporling Kuleu Lights Primary School in South Sudan. After helping build the school CR Y continues to support 20 pupils enabling them to have an education that Ihey would not previously have been able to have. In 2022 CRY gave £8,000 The Avenir Enlance Togo 18 a children's re61dents'81 centre and school in Lorné. The residential centre ca￿5 for 16 children, 811 who have 105t their parents, previously living 8 rne8gre existence through scavenging and begging. CRY'S 8UPPOrt Ènables thèse children to receive consistent Cal8 and education. The school provides education to over 1200 children. CRY'S grant lo thi5 project for the year W83 £8.870. In 2019 CRY began working ￿th a partner in Istanbul. Turkey to care lor refugees In dire need. The lunding enables care packs to be given lo 40 children and their lamilies every month to ensure they have whal they need. In 2022 CRY gave £5,000 lo this work. Lighthouse Refugee Project in Yalova, Turkey provide5 nutrition to 81 least 50 refugee families, regular health checks for over 125 children and 8CGeS8 to medic81 services. This projecl also supports r8lug8è women to increase their skn'lls, giving them 5elf-r85pecl and dignity. Over lockdown It becaTne ev8n rnoie diffieult for families to earn money so our support was essential. In 2022 CFIY gave £6,000.

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 CRY began partneiing Wth Child of Hope in Uganda towards the end of 2022. They aim to support marginalised children, lo help them Ihriva and develop the skllls and salf-reliance needed lor an Independent future. CR Y gave £500 In 2022. Ukrain8 Appe81- In February 2022 Russia Invaded Ukraine. CRY ran an appeal for a number of months to raise vital fund8 to support Ihose fleeing the conflict. and those still in Ukraine. Alongside our partner5. we offefed sUPPOrt across a number of countries and we were 8ble to providg humanitarian aid lo hundred$ of children and their families in desperate need. The tot81 amount we sent in 2022 lo those impacted by the conflict was £125,052. A part of this funding wa5 used to continue our 5UPPOrt to Light School, a school In Kyiv thai we have 8UPPOrted since 2020. Our support there was used lo Care fof the chiltjren, rnove them lo a sale bullding with a bomb shèltar. provlde food as well as continue their education. CRY began supportin9 the Health. Education & Skills project in Vietnam. This project works across the mounlaln vi118ges In North Wesl Vieln9m and setves over 100 children from ethnic minorities. Through CRY'S support, they are able lo provida regular meal8 to the children and provide them with resources Including School unilomis, books and stationery lo improve their acce55 lo educalion. CRY gavE £6,000 to this project in 2022. Cross Over project in Harare, Zimbabwe Is an eduuliongl inilialive working wllh vulnefable cornrnunilies. helping 85 children from poor communities who are at risk because they are out ol school, slruggling in the School system, or Iforn vulnerabl8 horne b8ckoro¢Jnds. CR Y's grant lo this project for the year was £8,020. Al Ihe Michael Project In Zimbabwe, we have been supportlng three pre-schools, a children's horne for 30 children, as well as adoption and losler care programs and workshops. We hBve been equipping familles who adopt or fosler the children, and ensure healing connections are built for chlldren who have experienced trauma andlor loss. CRY'S grant lo this project lor the year was £6,000. Each of the projects supportÈ<J by CRY hxs bèen regularly monitored throughout the year. This process has conlirrned their continuing adherence lo the gims 8nd objectives of CR Y. Fundr•l•ing •ctlvitle8 2022 was CR Y's 30th Anniversary and many fundraising activities went on durtng the Summer month5 frorn bike rid*$ lo foolball tournaments lo raise funds lor CR Y. Al Chr151mas time we ran a Christmas markel in collaboration with Kings Cornrnunily Church, who held a carol concert. This was the first fundraiser slnce befo￿ Covid. which w85 hugely succe65ful and rnany came 81ong lo support U5. We have also continued to rely both on the generosity ol our rrgular supporters and the work of Ih CRY trading tearn. CRY Jergey For rnany years CRY Jersey has been established as a charity in the Channel 151and of Jersey. The dedicaled le3m of 5t8ff and volunteers operate two charity shops in St Heller and engage in fundraising 8Ctivities. These include evenls such E5 "the Apprentice Challenge" based on the long running TV Show where Mio local gchools run 8 shop for 8 day to see who Is the most successful, with all profits going to CRY Jersey. Other events include a sponsored walk and bagging shopping al 5upermarket5. CRY Jersey is very much part of the CRY family and the 5urplu$ that their activities generate is Lo support the work we carry out. In 2022 CRY Jersey contribuled a total of £125.071 (£104,000 general donation and £21.071 to specific projects) lo CRY UK'5 work for which we are rnost gr8telul. They a15D carry out their own grant funding projects from time lo lime and in 2022. they raised £17,og4 for a special care baby unit in Zambia, which will be reported on in their own 8tt0unta.

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORTI FOR THE YEAR ENDED 31 DECEMBER 2022 CRY Tradlng We had a successful 2022 trading period resutting in a profit £50k above our budget. The shops are all operating a¢ 8 good level of tfficiency and early 2023 sales confirrn this. Several shops undefwent a re-meichandising exerci18 to remove unprofitable ranges. Customer shopping is focussing an children's clothes and games. more 50 than previously so we have adapted to megt the demand. The cost ol living crisis has increased our cu61omar numbers but they are more selective than before which has meant that It has been difficult lo manage our prices. Alongside this our shops. team h88 developed ond it is encouraging lo report that we h8ve 8 higher skill set than ever before. In October we 518rted merchandi51ng a new shop In G05POrt. which opèned at tkne end ol January 2023. The Btaff re new Ic CRY but very cornTnilled to their shop. Il's been an encouraging first lew months. 11 i¥ sad lo report Ihat many of our shops have experbenced In¢reas8d shoplifting ol late so we have installed CCTV In some of them. leading lo a decline in theft ¥$ ? consequence. Repairs have been carried out lo somè ol our buildings where needed and we have spent re58Nes in repairing roof leaks and upgrading electrics. This is likely to continue throughout 2023. Staff are being trained In all appropriate areas of H&S and procedures, We have alw en$ured that we are up to dale relevant compliance 18Bues, thanks lo our dedicated ¢o¥m, In 8112022 wai a good year and le8ves UB well positioned for a 8uccesBful 2023. Flnanelal revlew The eh8rity e88enlialty support8 projects ba6ed overseas 8nd pprtnered ty a8sou8tes in those nationB. Our support Is dependent on our ability lo service an agreement with these partner5. Each project 15 reviewed annually and ienewed in line with our budget for the future, up lo 12 monthy. Income is generate(J through 8 variety of channels and not dependanl on one rnelhod or source only. Th¢ likelihood of all Income channels failing at the s8me time Is not anticipated, and our strategy for balancing these incorne routes 13 paramount Ig our fund-raising policy. CR Y does not hold 8ny 8$$el$ that can be disposed of lo raise new funds. The Board of Trustees are very satisfied with the perforrnance ol the charity during the year and the position at 31 December 2022 and consider th81 the charlty IB well placed lo continue its activities durlng Ihe coming year. and that the assets are adequate lo fulfil its obli9ations. The Statement ol Financial Activitie5 show tot81 Incomlng resources for the year of £1,347,153 1£1,074,973 in 20211 and total resources expended 01 É1,232,139 1£944,682 in 20211, making nel Incoming resources of £115,0141£130.291 in 20211. The total reserves at the Year End Btsnd At £613,497 (£498,483 in 20211 of which £588,0401£463.139 In 20211 are unrestricted and £25,4571£35,344 in 20211 are restricted.

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) TRUSTEES, REPORT ICONTINUEO){INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 ReseN•s policy The charity need5 reserves so that it can continue ils oper81ions In the event ol an unforeseen $hortf811 In income or Increase in costs. This is important In order that we ran continue lo support our proiect partners, whilst also paying all fixed costs 11 is therelore the pollcy of the charity that unreslricled lunds which have not been designated for a specific use 8hould be maintained 8t a level equivalent to between 3 and 6 month's expenditure. The Trustees consider that reseNes al this level will ensure that, in the evenl Of a significant drop In funding, they will be able to continue the charity's Cu￿ent 8ctivities whilsl consideration 15 givèn 10 ways in which addilion81 funds may be raised. an 31￿ December 2022, the charity'5 unre51ricled lunds 01 £588,040 meets both thè notional minimum of three months expenditure reserves figure of £308.035 as well as our own specifically calculated requirement of £172,OOD. The charity will Èndeavour to keep the reserves built up to this lovel over thè coming year lo rneet the requirements of the reserve5 pollcy by strengthening and diversifying our donor base and focusing our eltorts on the profitabillly of our retail base. The prlnclpal funding sources In the year were.. GRY Ch8nty Shops linc. Jersey) - M081 shops performed at expected levels, bul are under conslanl review. Project Sponsorship- Proiecls can be gponsored. 811owing donors to largel their giving Oonabon8 and legacies wer8 received grnounting lo £478.2041£311,713 In 20211 Applicali¢n8 lo Granl-making Trusts CRY $uppttrts both medlum lemi and short dlscrele projects by way ol one-off ad-hoc granla. one-off annual granlg and on-going funding. TO 60rne 8Xtenl the charity can vary its level o15UPPOrt depending on ils level ol ncome, although with the medium-lerrn proieGIs. especial￿ those involvlng Ihe re3idèntsal care ol children, regular flngncial support can be quite ¢ri11¢g1 lo their contlnued operation, The charity's 5pon50rshlp programmes and Income through shop trading help to provide Ihls stabllily. Our expendllure in 2022 has met the objects of the charity as set out in the governing document. The Trustee5 idenlity the major rlsks egth financial year through the prepar8llon and updale of the slrategic plan relating lo the operation5 and resources ol the charity. cash flow projections on income and expendilure and in- year budgetary control rnechanlsms. Risks are identified, priori118Èd and mgngged In accordance with current policy, luture plans and withln available capabillty and resource constraints. A principle risk is Ihat trading In our shop5 suffers due lo èconomic clrcumstance5. although the nature of our business and pricing policy will greatly moderate for thls eventuality. CRY has in place 8 regular new$ communic8tion to our supporters and sponsor5 and valués all who offer vilal support. 10-

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) TRUSTEES, REPORT (CONTINUED){INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 Plan• forthg future Looklng at the year ahead. We have had one year free of the maln impact$ Df the PAndemlc and have been encouraged by the w8y SUPPOrters have rallied round. both by u51ng the shDPS and 8lso supporting our work by donatsons. The war in Ukraine showed the ggnero8ity ol Ihgse who are linked with CRY wilh more tha £120.000 bein9 ra15ed to support the humanltarlan crisis il caused. Interestingty the support given to Ukraine negatively Impacted general non 8peciflc donations. Plowever, the results of work that we cathed out In prior years to réducè costs enable(J the profitability ratio to increase whlch farilitated ongoing support to our partners. Thè prlmary target 18 to conllnue to review the needs of funded projecti and respond accordlngly We have looked to increase our support for sorne of them in 2023 as their need5 have been èxacerbateé by the cost of living crisis thal has struck worldwide but has hil the rn08t needy thè hardèst. Of course we will conllnue to SUPPOrt new initiative5 when possibl8. Many ol these are linked Slrongly to local churches. and yield more eflicient returnj lor the beneficiBries. bec4use the proJ¢d Is essenllally owned by the partner on the ground. CRY comes 81ongsid8 to facililate the work they dp. These project types are also likely to be more su51ainable lor the longer lem than prole¢t$ Ihel CRY may directly initiate, which is why this is not 8omethin9 that we now do, CRY'J objectives have been to care lor and protect children and young people in greates1 need. M8ny of these ave had Ihe opportunity to experience love, affection and securlty for the first lime in Ihoir live5 and it is this outcome which CRY wishes to continue to provide. Our emphasis on servlng th¢ poole31 Lif th¢ poor will remain. The dernand for Dur project support and experti&è continuès lo grow, &n(J the charity plans lo increase support 3lgnlfic8nlly in years lo comè anil provld• 8Xtra fln8ne181 stability. Alongside the direct carè ol chlldren and their families, recenl experience has shown the benefits ol provldlng finance Or￿s1￿￿allY lo enable prolects lo set up prograrrme5 whlch wlll provlde ernploymenl. Inwme and $ell. sufficiency. CRY'S objective will alway5 be that ol discouraging dependency on 'aid and. In th1$ eonièxl, development ol seed lundinglbuslness loan5 will be con5Klered as viable opllons in conlunctlon wilh our sister mlcrofinance charity. SEED. The expanBion of shop5 will be pursued when ¢ncouraging opportunltles Pfesent Ihernsefvey but is not 8 priority. structure, gov•rnane• and m#nAg•m•nt The lull ngme ol Ihe charity 15 Care and Relief for the Young. The charlty 18 also known by th¢ name CRY. The ch8rity 15 a company lirniled by 9uarantee lincorpoiated 29 Aprll 1992) and Is th6refofe govemed by o Memorandum and Artides ofAswriallon. There are restrictions in the charity's acllvlties Imposed by rts Memorandum and Arlicles. The Trustees, who are alBQ the dire¢lgr$ IDr the purpo$e ol company law. and who Served during Ihe year and up to the dale of signature of the financial Statements were.. lan Chiddle Katrina Brown Olanike Bamodu Craig Bou5field Mark Scott Simon Robert50n Raymond Chow (Appointed 28 September 20221 (Appointed 17 April 20231 Al the Annual General Meeting one third of trustees retire, bul are eligible for reappvinlTnenl. Prospective trustees are recommended and inteNiewed by tha cuffent Board to Assess their particular Interest, skills. experience. area of expertise and their potential contribution. Appointment is approved by the Board of Trustees. None af the Trustees has any beneficial interest in the company. All of the Trustees are m8mbèra of thè Company and guarantee to contnbute £1 in the event of a winding up.

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) TRUSTEES. REPORT ICONTINUED)(INCLUDING DIRECTORS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 The charity has a Board of Trustees 8nd a Senior Management Tesm, The Senior M8ll8gemenl Team is responsible for the day-to-day operation of the charity and making executive decisions within the policy and framework established by the Twslees. The Senior Man8gement Team rnee15 on a monthly basis. The Board of Trtbstees rneets al le851 quarterly and a mernber of th8 Senlor Management ream attends if ￿quIr8d. The Board of Trustèès Is compnsed of six Trusl•eslDirectors who at year end were lan Chiddle (Chair and Secretary), K8inna Brown, Mark Scott, Craig 8ousfield, Olanike Bamodu and Simon Robertson. The TrtJatè61 Dlrector5 are responsible lor establishing the policies, framework and guideline5 for the oper8tion 8nd direction af the ch8rily. They are stewards ol the Charity and responsible for its governance, The Senior Managernent Team cornprlsed of Christopher Tait (Chief Executive oificerl, Wendy Clark (Flnance Manager), Keziah Brenn8n ICh8rily Operation8 Manager), Jeffrey M05s IRet811 Operations Manager) and Aime Golte (Project8 Developrnent Managèr). The Senior Managemenl Team meet regulatly to di8CU8s and take executi¥e decisions In accordance with the delegated authority given by the Board of Trustees. New Trustees are encouraged lo famillarise themselves with the Memorandum and Articles ofAs50ciallon, the po11cles, 8im5 anij obieciives ol the charity, the proiecls and to rneel members of the Managernenl Team and the $1glf ol th¢ shop$, and lo lamlliarise themselves wlh the"Hallrnarks of an Effective Charity ICC10 docurnenl produced by Ihe Charities Cowrnissionl. also the'Good Governance docurnent produced by the NCVO. Remuneration criteria for key m4na9emenl Includes Ihe follo￿n9- Salary level3 are In *xcé58 ol th8 mlnlmum Ibving wage, which is Ihe lowesl level that any CR Y employee will receive. Importan¢e Is plac•d on the Chief Executive Officer and the leanw40rk of the key managers, recognising Ihat each has an equally 8ignific8nl part in the bucce8s of CRY. The Charity also receive8 fundlng from Care and Rellef lor the Young Jersey ICFIY Jersey), 8 charity reglstered in Jersey. CR Y Jersey has separate Trustees and w8$ &$labli$hed lo rai$e gdéilion91 project and oper81ional funds from Ihe Channel Islands. King8 Cornrnunily Church ISouth8mptonl Limited offer8 SUPPOrt through offlces, facilities, some occayional funding and volunteers. Most of th8 charfty's project partners are registered non-profit organlsation3. A8•ot eo¥•r lor fund• The Board of Tru51ee5 is $811sfied that th# ch4rtty'5 ass8tg In each fund Are 8vailable and adequate to lulfil obligations in respect of each fund. RelJtlonshlpB King's Community Church Isoulhamptonl - International Outreach Seedfund Ltd trading a8 SEED- Microbusines5 Charity R•l&tlon8h1￿ wlth other Agencles CRY has always woikèd with like-minded partners in the various countries where a need has been identified. Most DI Ih¢se p8rtner5 have been local churche5 that have or are building relationship5 with King's Community Church Isouthamptonl. In a few countNes. CR Y currently works with other Christian foundation5. Thi8 principle is paratnounl to CRY'S work. It Is Iherelore irnportant to restale that CR Y will only partnei like-minded foundations thal have the complete trust and confidence ol the CRY Executive l Trustees. Revlew of current projects Current project5 are regularly reviewed and as part ol this process the prinoples relating to CR Y's ernphasis on self-suffiaency and targeting the poorest of the poor are applied. EJch project is expected to conff rm that il aims lo support those in most need and is actively developing 5tr8tegie5 for sell-suffici8ncy. Three yeaT ralling plans are produced for each project where Ithe￿ Is on-going revenue support. 12

CARE AND RELIEF FOR THE YOUNG {TRADING AS CRY) TRUSTEES. REPORT {CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2022 Auditor The auditor, Jones Aven8 Limited, ia deemed to be reappointed under 6ection 487121 of the Companles Act 20Cfj. Di•clo•ure of Inlonnatlon to #udltor The trusleeldirectors have Confi￿ned that there Is no La infornialion DI which they are aware whlch is ion relevant to the audit. bul of which the 8udiigr 1$ unaware. They have further confimied that they have taken appropriate step8 10 identify such relevant Infonnatlon and lo establish that the ouditoTs aro awar¢ of Such Information. Thls report has been prepared in accordance wth the special provision3 relullng lo Small compgnie8 withln Part 15 ofthe Companles Act 2008. The Truylee8' report was approved by the 8oard of Trustees. l•n Chlddl• Trustee Datèd.. 7.4--7-lQZ 13

CARE AND RELIEF FOR THE YOUNG {TRADING AS CRY) STATEP4lENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2022 The Tru$lee5. who 8re also the direelors of Care and Relief For the Young lor the purpose of company law. 8re responsible for preparing the Trustees, RepDrt and the financial statements in accordance with applicable law an United Kingdom AcGounting Standards (United Klngdom Generally Accepted Accounting Praclicel. Company Law requires the Trustee5 to prepAre financial statements for each financi81 year which give a Irue and lair view of the slate ol affairs of the charity and of the incorning resources and applicalion ol re50uices, including the income and expenditure, ol the charitable company for that year. In preparing these financi8151atements, the Truste85 ar8 required to. select suitable accounting pollcbes and then apply them consistently.. obseNe the methods and prln¢iple$ In the Charllies SORP., make judgement5 and estimotes that are reasonable and prudent., 8t8te whether applicable UK Accountlng Stand8ré$ have been followed. $uOject to any materi81 daparturey disclosed and explained in the financial slalemen15,' and prepare the finanrial Bl?lemon15 on th• going concern basis unless il 18 inappropriate to presume that the charity VAII u)ntinue In oporatlon. The Truslees are responsible lor keeping a(Jequate accounting record5 that disclose with reB8onJble 8ccur4cy al any lime the Ilnancial posltion of the charity and enable thern lo ensure that the financial s18lernenl$ cpfflply wilh Ih? Cornpanies Act 2006. They are also re8ponsible for 58feguarding Ihe 855els 91 the Charity and hence for laklng reasonable slop5 lor tho prcvenlion and detection of fraud and other Irregu18rilies. 14

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF CARE AND RELIEF FOR THE YOUNG Oplnlon We h8ve audlted the ffinhnci81 statements of Care and Relief For the Young (the 'charity'l lor the year ended 31 Decemb8r 2022 which comprise the stalemenl ol financial actlville5, the balance sh88t, the stalemenl of cash flows and noles lo the financial slalements, including significant accounting policies. The fin8ndal reporting framework that has been applied in Iheir preparation 15 applic8ble law and United Kingdom Accounting Standards. includin9 Financial Reporting Standard 102 The Fin8nci81 Reporting Slgnd8rcl applic8ble in Ihe tIK and Republic of Irel8nd (United Klngdorn Generally Accepted AGcountyng Pracllcel. In our opinlon. the In8n¢i81 statements". give a true and fair view of the stale ol the chantable comp8ny'¥ affair8 85 al 31 December 2022 and of its Incoming resources and application of resouic88, for the year then en*Jed', have boen properly prepared In accordance wilh United Kingdom Generally Accepted Aecourtllng Pr9¢tice', and havo been preparEd in accord8nc8 wlth th• requiremen18 of the Companies Act 2008. 8••1• for oplnlon We conducted our audit in accordance with Inlern?lional Sl?ndards on Auilitlng IUKI IISAS IUKII and applicable law. Our responsibllilles under those sland8rd8 gre lurther described In Ihe Auditorfs responsibilities lor the 8iidil ol the fin8ncJ81 $18l&m8nls secllon of our fepDrt. W¢ ore intjependent ol the charity in accordance with the ethical rtquir#m8nis that are relev8nt to our audit ol the financial statements In the UK. including the FRC'B Elhi¢&l Standaré, and w8 have fulfilled our other ethical responsibillties in accordance with these requirement3. Vve believe th81 the audit evidence we have obtained is sufficient and appropriate to providts a basi8 for our opinion. Conclu•lon8 relatlng to golng concern In audiling the financial statomants, we have concluded that the Trustees, use ol the going concern ba818 of accounllng in the preparation of the Iinancial slalements is appropriate. Based on the work we have perfomied. we have not identified any material uncertaSnties relatlng lo 8vénti or conditions that, individually or collectively. may cast 3lgnifi¢8nt doubl on the charily'8 ability to CDiilinue as a goln9 concem for a period of al leasl Iwelve months from when the Iinanc18151gl¢rnents ale 3Uthor15ed lor issue. Our responsibililies and th8 rè8ponsibililie8 01 the Trustees with respect to golng concern are de8cribed in the relevant seclion$ of thig report. Other informJtion The other information comprises the information induiled in the annual report olh8r than th• financial stataments and our audito￿$ ￿port thereon, The TnJ$tees are responsible for tha other Informallon contained within the annual report, Our opinion on the financial 518lemeniS do¢$ ng1 cover the other InlomialSon and we do not express any form of 85suranc8 conclusion thereon. Our re5pon51bllity Is lo read the other Inlormatlon and, in doing so, consider whether the olher information IA m8lariBlly inconslstent with thB financial slalements or our kno￿edge obtained in the course Df the audit, or Dtherwise 8ppear5 to be materially misstated. If we Identify such malerial inconsistencies or apparènt malerl81 missialements, we are required lo determine whether Ibi5 gives rise lo a rnaterial misstatemeni in the financial staternents theTn5elve5. 11, based on the work we have performed, we conclude that there is material mlsslolement of this other Inforrnalion, we are required to report Ihat fact. We have nothing to report in this regard. M4ttern on which we are requlred to report by exceptbon We have nothing to report in respect ol the lollowng mallers in relation to which the Charities (Accounts and Reports) Regulations 2008 requir8 US to report to you il, In our oplnion.. the Infomiation given in the financial $talernent5 18 inconsistent in any matèriAI rgspèct tha Tru8tee8' report.. or sufficient accounting records have not been kept," or the financial slatemenls are not in 8greernent with the accounting ￿Cords., or we have not received all the information and explanations we require for our audiL 15-

CAREAND RELIEF FOR THE YOUNG (TRADING AS CRY) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CARE AND RELIEF FOR THE YOUNG Re•ponJiblllties of Trugtees A5 explained rnore lully in the statement of Trustees, re8ponsibililie8, the Trustees. who are ¥lso the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being sa115fied that they give a true and fair view. and for such Internal control as the Trustees delertyine is necessary to enable the preparation of financial statemen15 thal afe free from material mi55talernent, whether due to fraud or error. In prepanng the linanual stalernenls, the Trustees are responsible lor assessing the charlty's 8bilily to continue as 8 going concern, (Jisclosing. as applicable, matter5 relatéd to going concern and using the going concem basis of accounting unless the Trustees either Intend lo liquidatè the charitable comp8ny or lo rease opefations, or have no realistic alternative bul lo 00 80. Auditor'• rtsiponlbllltie• for the audlt of the flnanclal 8tstements We have been appointèd as auditor under section 144 of Ihe Charities Act 2011 and Teport in accordance wlth the Act and relevant regulatlons made or havlng effect thèreunder. Our objectives are lo obtain reasonable a55urgnce about whether the fin8ncial staternenls as a whole are free from ma18rlal rnisstalement, whether due lo Iraud cr error. and to i¥iue Bn auditorfs report that includes our opinion. Re850nable a55urance Is 8 high level of gs5urance but is not a 9uar8ntee that an audit conduGl¢d In accordance wllh ISAS IUKI will a￿ayS delecl 8 material mis&talemenl whèn it exists. Mi561alernentS Can arise from fraud or error and are considered material if. Indiyidualty or in the 8ggregate, they could reasonably b8 expected to influence the economic decisions of u8ei$ t8k¢n on the basis ol the88 financial stalemenls. Id•ntlfic•tlon •nd •888•mont of Irregul•rltlo• In¢ludlng fraud Irregularities, including frgud, are Instances of nttn-compliance with laws and regulallons. We designed procedurès in line with our respDn51bilitl6s, outlined above, lo dèlècl molerial misslalement5 In respect ol irregularilie5. including fraud. The exlenl lo %¥hich our procedure8 were capable ol detecting Irregul8ritie8, Induding fraud Is detailed below,. wé focused on specific laws and regulations which we considered may have a direct material offecl on the rinanclal statements or the operation5 01 the associatlon, including The Companies Act 2006. we oblalned an understanding ol tha legal and ￿gUlatory Ir8rnBwork applicable lo the entity and how the enllv Is cornplying with thai framework by making appropnate enquiiies of managemtsnt as well a8 considenng the internal controls in place to mitigale risks ol fraud and non-complianre with laws and regulations., we Made enquirles of tho8e charged with govemanc8 ané management concerning.. the ri8ks ol fraud.. • instances of non-complignce with laws and reoulatlons or kno¥￿edge of actual, 8U8pected, or alleged fraud 15 dDcumented durlng the period., we allocated an eng8gemenl leom Ihal we con51dered collectively had the appropriate competence and capgbililies to identify or iecognise non-compliance with laws and regulation3. 16-

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE TRUSTEES OF CARE AND RELIEF FOR THE YOUNG Audlt response to the risk of irregularities including fraud Based on the results of our risk assessment, our procedures included. but were not lirniled lo. perfomiing analybcal procedures to identify any unusual or unexpected relationships. • evaluating whether the selection and application of accounting policies by the entsty that rnay be inéicalive of trgudulent fln8nci81 reportlng resulting trorn manageFnenl'5 effort to m8nage earnSngs. 8es9ing whether iudgemenls and a8suinptions made in delemlning the 8ccounllng eslimale8 Bel out in nole 2 were Indicalive of potent131 bias. agreeing financial statémÉnt dlsdosurès to underfylng 8upportlng documèniation. reading the mlnute5 01 meetings of Ih05e charyed wlth gDv8rnance. revlewing the correspondence w*th relevanl r¢gul81ory bodies. lesling of jouingl entries lo addre$$ the risk ol fraud thr¢ugh management overriite. è Incorporating an elèment of unprèdictability In the sel8etlon of th& n81ure, ￿MIng, and axt8nt of our audit procedure8. corroborating the busln881 rationale lor transatlions outsld• the nDrm81 cour5• of bu¥ines3. Conclu•lon8 regardlng the rl•k• ol Irregularftle8 Ineludlng fraud There are Inherent limitations in our audit procedures described above. The more removed that 18w$ and regulallons are from flnanclal transacllons, the less likely1118 that we would become aware of non-compliance. Malerial rnisslatements that arise (Jue lo Iraud can be harder lo delecl than Ihose th8t arise from error as théy may invofve deliberate concealment or collusion. We considered our audlt was capable ol delecling Ir￿gUIarlIles due to.. the eff8Ctiveness ol the enlily'8 Inlernal conlrol6'. the nature, liming and extent ol audh procedures performed,. and the absence of conlradiclory evidence. A further descriplion ol our ￿spOnSibl11t1es 15 available on the Financi81 Reporting Council's website al.. https'.l/ www.frc.org.uklauditor8r85ponsibilities. Thi5 description forrns part of our audilorfs report. 17

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CARE AND RELIEF FOR THE YOUNG U•• ol our report Th15 report Is made solety to the charlty's Iru8tee5. 85 a body, In accordance with part 4 of the Charities (Account8 and Reports) RegulJlion6 2008. Our audlt work has been undertaken so that we might State to th8 charity's trust?es those rnatters we are required to slate lo them in an auditof s report and for no other purpose. To the fullest extent permitted by law, we do llol accept or assume responsibility to anyonè othèr than thè charfty and the charity. trustees as a body, for our audit work, for this report. or far the opinion5 we have lomied. Clalre Norwood 8Se FCA ATII IS•nltsr StatLrtory Audltorl for and on b8haW ol Jon•9 Aveni Llmlted 2510712023 Ch•rt•rnd Account•nts st•tutory Audltor Piper Hou8e 4 Dukes Court eognor Road Chichester West Sussex P019 8FX Jonej Avens Llrniled Is ellglble for appolntmenl as audltor of th• chgrlty by virtu& of ils eliglblllty lor appolntmant 98 Audllor ol a comp8ny under secllon 1212 of tha Companies Act 2006. 18.

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022 Unre8trlcted Re•trleted funds fundg 2022 2022 Total Unrestricted Rejstrlcted funds fund• 2021 2021 Total 2022 2021 Notes Income and endowmontg Irom: Donations Bnd legacies Other trading activities Inveslmenl$ Other income 305,143 888,439 510 173,061 478,204 888,439 510 269.231 558,785 725 203,770 42,482 311.713 SS8.785 725 203.770 Total incom• 1,174,092 173,061 1.347.153 1,032,491 42.482 1,074,973 Ex endlture Ra151ng funds 729,308 729,306 856,893 656,693 Charitable 8Ctivilies 319,885 182.948 502,833 256,358 31.633 287,989 Total exp•ndltur• 1,049,191 182.948 1.232.139 913,049 31,633 944,682 N•¢ Incomlnglloutgolng) re•ource> belore tran*feY• 124.901 19.8871 115.014 119,442 10.849 130,291 Gr065 transfers betwe•n funds 14 6,500 16,5001 N•t In¢om•llexpendlturel for thè yearl Net movornent In fund• 124,901 19,8B71 115.014 125,942 4,349 130,291 Fund balance¥ at 1 January 2022 463,139 35,344 498,483 337.197 30,99S 388,192 Fund b•l¥nce• at 31 December 2022 588,040 25,457 613.497 463.139 35.344 498.483 The statement of financial activities includes all 98ini and losses recognised In the year. AJI income and expenditure derive from conlinuino activllies. The statement ol financial 8clivrtie¥ 8150 cumplies with the reqU1￿MentS lor an incorne and expenditure account under the Companie5 Act 2006. 19

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) BALANCE SHEET AS A T 31 DECEMBER 2022 2022 2021 Notes Flx•d 8•¥et¥ Tangible aysets 15 25.328 19,553 Current aJ•et• Debtors Cash al bank and in hand 69,530 588,082 52.855 472,625 637,812 525,480 Cr•dltoTg'. •mount• falllno due wlthln one year 17 147,6891 143,9191 Net current asset5 589,923 481,581 Total aiiet• le•• current Ilabllltl?¥ 615,251 501,114 Provl¥lons lor Ilabllltle• 11,7541 12.S311 N•t 8•8ot• 613.497 498.483 Incorne lund• Restricted lunds Unrestricted lundy 20 25,457 588,040 35,344 463, 139 613,497 498.483 The company is entilled lo the exempllon from the audlt requlremenl contained in Section 477 of the Companies Act 2006, for the year ended 31 December 2022, although an audit has been carried out under seclion 144 01 the Charities Act 2011. The directors acknowledge their re5pon5ibililies for cornplying with the requlremenls of the Companie5 Act 2006 with respect lo accoun14.ng recofds and the preparation of financial slalernents. Thè mèmbèrs have not rÈqulred thè cornpany lo obiain an audlt of Its financial Slalernenls under the requirernents ol the Companies Ad 200e, for the year in qu?slion in accordance with sedion 478. Thesp fin8ncio1 stslernpnls havp been prepared In gvcordance with the prov15ions applicable lo companies subject to the sm811 companie5 regime. The financial slalernents were approved by the Tru51ees on 24-•1,.-. 2az? laTh Chiddle Trustee Company registration number 02710775 -20-

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2022 2022 2021 Not CJ•h Ilowj Ipom operntlng activiti Cash generated from operotlon8 25 109,2S7 117.390 Inve•tlnq •ctivltl¢• Purchase ol tangible fixed assets Interest receivod 114,3101 S10 114,1831 725 N•t c••h In Inve•tlng ac¢lvltl•¥ 113,8001 113,4581 N•t ca•h uièd In fln•nclng •cllvltle• N•t Incr••• In c•h and c••h oqulvwl•nts 95,457 103,932 Cash and cash equlvalents al beglnning of year 472.625 388,693 Caah •nd ca•h equlvalent• at •nd of y••r 588,082 472,625 Relatlng to.. C8$h ¥1 bjnk and in hand 568.082 472,625 21

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Aecountinq policie8 Charlty Infomiatlon Care and Relief For the Young is ? pnvAle company limited by guarantee incorporated in.England and W8le8. The fegislered officg Is Kings Communlly Church, Upper Northam Road. Hedge End, Soulhamplon. Hampshire, S030 482. 1.1 Accountlng conventlon The financial stalernenls have been prepared in 8ccordance with the charity's governing document, the ompanies Act 2006 and "Aecounling and Reporting by ChadlieB.' Statement of Recommended Praclice Applicable to charities preparing Iheir accounts in accord8nce with the Financlal R8POrting Standard applicable in the UK and Republic of Ireland IFRS 1021 18ffectlV0 1 January 20191. The ch8rbty IS 8 Public Benefrt Entity as defined ty FRS 102. The financial 8taternenls are prepore¢J in sterling, whlch Is the lunetlonal curr8ncy of the chArity. Monetary amoufits In these financial 51alernents are rounded lo Ihe nèarast £. The fingncial 51alem¢nls have b¢*n Pfeparad under the hislodcal cost conventlon. The princlpal accounling policies adopted are sel oul below. 1.2 Golng concern Al the time of appro￿n9 tha flnancial stataments, the Trustees have a reasonable expectation that the charity hBs adequate re$our¢e$ lo eonllnue In operational existence for the foreseeable future. Thus the Trustees conllnue to adopt the going concem basis ol accounting in preparing the financial staternents. 1.3 Chirltable lund• Unreslricled funds are a¥allable lor use at the di8crelion ol the Trustets In furtheranco of thelr chariiabla objectives unles5 the funds have been designated for other purposes. Restncted funds are subject to specific con(Jilions by donors as lo how they may be used. The purposeb and u¥g8 ol Ihe restricted funds ara set out in the notes lo the accounts. 11 is the pollcy ol the board of truste85 to carefully monitor the application of those lundB in accordance with the reBlnclions placed upon them. There 18 no forrnal policy of Iran#f•r bètwèen lundi or on the allocats'on of lundA to dasign8téiJ funds, oth81 than Ihal described above. Any other propo￿￿ Iransler batween fund5 would be considered on the particuLgr arcumslance8. 1.4 Incomlng resources Income. including grants, is rècogn15ed when the charily is legalty entitled to it after any performance condllions hAve bè8n met, the amounts can be measured reliably, and It Is probable that income will be received. Cash donations are recttgniaed on recèipi. Olher don8tions Are recognSsed once the charity hag been notified of the donation, unless perforrn8nce conditlOTIS fequire deferr81 af the arnounl. Income t8X fecoveiable In relation lo donations r8tèivèd und8r Gift Aid or deeds of covenAnt is recognised 81 the time of the rlon8tion. Legacies a￿ recognised on receipt or olhewse if the charity has been notified of an impending distribution. the amount 15 known. and receipt is expected. If the amount 15 nol known, the le9aCy IS treated a$ 8 contingent a5sel. The sale of new and donated goods is recognised a5 income when Sold. The gift aid on the income frorn donated goods is ￿cognised as income when the goods are sold. -22-

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Accountlng pollcles IContlnu•dl 1.5 Regources expended Liabilities are recognised on an accruals ba$iB. The policy lor including items within the relevant activity categories ol resources expended 15 to apply costs to the appropriate category where Identified and to apportion overheads on an appropriate bas15. The cost3 ol raising and generating funds shall Indude th* c081s ol fundralsing events, approprl8le proportion of adrninistration salaries and the shop overhèAds and st3ffin9. Charitable expenditure Shall include all expendlture directly related lo the objects of the charity and indudes grants. 11 also includes support costs and governance costs relating to the objects ol the charity. The Charity receives grant applications frorn 8 number ol client org8nisalivn5. The board may accepl or reject tho 8ppIic8llon or accept the 8pplic8lian ¥ubjecl lo Gonditions. Although there Is no legal Ilabilily to pay any granl lo any ory8n15811on, and 8fter approval, Il 1$ open ID the board Ic withdraw an opproval already granted, either before or aytei payment of a grant the 8ccounting treatment is lo creale a crediior lor grants relalin9 Specifically la the dients activilies In the current financial year ol the trustees Immedlately upon approval. and to indude granls relating to activities in subsequent financial years 88 financi81 cornmitments. At 31 Decernber 2022 there were £nil of such grants approved and unpald. and a creditor for Ihls sum is reserved In tho accounts. The comparative figure for 2021 waj £nil. Govarnance costs shall Incluéo all expenditure directty related to the compllance wllh charbt8ble an# statutory requirements. There are a nurnber of rog1$, inclu¢Jing $taffing ro$ts. where it 1$ impraclicable lo gllocale these cDsl$ preclsely tyelween r8ising lunEl1, Iradlng and support for charltable gcllvitles and the trustees have allocated sueh costs on the basis ol reasonable estimates as follows... Staffing costs and related expenses On the basis of salary costs, and hours spent on diffeienl actiwlies. Premises costs and related expenses On the truBlees eslirnale of spa¢È allocated lo dbffereni activlilès. 1.6 Thnglble flxed asset• Tangible fixed a55et5 are inihally me8$u￿d al ¢o$l end $ubsoquenlly mga3ured at eo81 or v8luats'on, nel ¢f deprèclalion and Any ImpAlmient losses. Tangible fixed as5els are slated at C051 le59 depreciation. Items of less than £100 are not capitali5ed. Oepreciation is provided at rale5 calculated lo write off the cost less estimated residual value of each asset over ils expected useful life, as follow6. Fixtures. fitting5 & equipment 250/0 reducing balance The gain or loss arising on the disposal of an asset is determined as the difference belween the sale proceeds and the carrying value of the as5el, and 18 recogni3ed In the stalernenl of financial activities. 1.7 Impalrment of flxed a8$ets At each reporting end tJ8te. the charity rewews the carrying 8mounts ol It5 tangible 855ets to determine wh8ther therè is any indication thAt those assets have suffered an impaimient loss. 11 any such indication ex15t5, the recoverable amount of the asset 15 estimated in older to determine Ihe extent ol the impairment loss lif any?. 23-

CARE AND RELIEF FOR THE YOUNG (TRAOING AS CRY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Accountlng pollcles {Continuedl 1.8 Cash and cash equivalents Cash and cash equivalents Indude cash in hand, deposits held 01 ¢011 wlh banks, otheT short-temi liquid investments with original malurilies of thre8 months or less, and bank oveidrafts. Bank overdrafts are shown within borrowings In current li8bilities. 1.9 Flnanclal Instruments The charity has elected to appty the provisions ol Section 11 'Basic Finandal Instruments, and Seclion 12 'Olher Financial Instruments 16sue3' of FRS 102 10 811 of ils financial instruments. Financial instrument5 are recognised in the ¢hgrily'8 bolan¢e sheel when the charity becomes paty lo the contr8Ctu81 provlslons of thè Initrumènt. Financlal agsets and liabilllies are offset, with Ihe nel amountB presenled in the finanrjal Ètatam8nl8, whèn there Is 3 legally enforceable dghl lo sel off the recognised amounts and there Is gn Inlenllon to $ellle on 8 net basis or to realise the asset and set118 the Ilabillty simultaneously, B•slc IINnci•l •ss•ts Baslc ftn8nci81 a58et5, which Include debtors and cash and bank balances, are initially meaBured 81 transaction prlce Including transacllon costs and are subsequently carried al amortised cost using th• effective Interest melhod unless the arrangernenl conslilutes 8 linancing tran88ction, where the transaction 1$ me8sured al the present value of the future receipt8 di8c¢unl*d al 8 markel rate of Inlerest. Financial assets classifie(J as receivable wilhin one year are not amortised. 8•slc Ilnjnclal Ilabllltl¢¥ Basic flnanGig1 Ilabllllles, Includlng credilors and bank loans are inilially recDgnlsed al IrBn50clion price unless the arrangement conslilules a financing transaction. where the debt in51rument 1$ rneasured al Ihg present value of the future paymcnts discounted 81 a markel rate ol interosl. Fin8ncial liabilities classified as payabl• wlthln one year are not amort18ed. Debt inslrumenl& Bre Subsequently carri8d 818mortl8ed cost. uslng the effective inlerest rate method. Trade creditor8 are obllgatSons to pay lor goods or services thal have been acquired in the ordinary course of oper8lion$ from suppliers. Amounts payable are classified as current Iiabililies il payment is due within one year or less. 11 not, they are presented as non-curient liHbililie5. Trade creditors are rerogn16ed initially al transaction price and subsequently measured at amort15ed cost usin9 the effectsve interest mElhod, D•r•cognltlon oi fin•ncl•l liabllltl•s Financial liabililiei arè derÉcognis8d when the charity's contractual obligations expire or are di6charged or cancelled. 1.10 Provl•lon• Provisions are recognised when the charity has a legal or con51wuctive present oblig8lion as a result of 8 past event, it is probable that the charily will be required lo settle that oblig8tion a reliable estimate can be rnade of the arnounl ol the obligation. The amount recogni5ed 85 a provi8ion is Ihe bèst èstimate of the considerBtion required to seltle the present obligalion at the reporting end date, taking into account the risk5 and uncertainties surrounding the obligation. Wnere the effect of the Isme value of money Is material, the amount expected to be require(J to settle the obligation 15 reGogni5ed at present value. When a provision is rneasured al presenl value, the unwinding of the discount 15 recogTrised as a finance cost in net inc0mellexpendilu￿j In the period in which it anses. .24.

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Aeeountlng poli¢lei IContlnu•dl 1.11 Employee b8nellts The cost ol any unused hollday entitlemeThl Is recognised in the period in which the ern ￿0yee'S servicès ar¢ received. Termination benefits are reco9nised imrnediately 85 an tsxpense when the charity is (Jemonstrably CUMM￿ted lo lerminale thè employrnent ol an employee or lo provSde termlnation benefils. 1.12 R?tlrgm¢nl benefits PayrnentB to deflned contrfbutlon retirement benefll 5chEmes Arè charged as an expense a8 they fall du&. 1.13 L•4se$ Leases are da88ified as financè lèases whenever the term8 ol the lease trBn8f¢r subst8ntially all the risks and reward5 of ownership lo the lessè8s. All other leases are cl86si1gd as operating lea$es. AsBets helé under finance leas89 are recognised a6 as$tl9 81 the lower ol the assets falr value at the dale of Inception and the present value ol the minirnum l*ase payments. The related liability Is included In the balance sheet as g finance lease obligation. Lease PAymanls are treated as consisting of capll81 and Int91e$l elements. The Interest is charged lo nel incom8118xpendilurel lor the year so as Its Produ￿ a ¢onslant perio(Jic rale of intere51 on the rem8ining balance ol the liabllity. Rentals payable under optrating le&ses, includlng any lease Incentive3 recelved. are chgryed as on expense on a straight line ba&lJ ovèr the term ol the relevant lease. 1.14 Wlndlng up or dl•8olutlon of the ¢h•rlty 11 upon winding up or diy801vlion of thÈ tharfty there remaln any assets. after the Balisfaclion of all debts and Ilabilitles, the assets represented by the gccumulaled fund shall be Iran¥ferreé lo $¢me glher ¢h¥rilgble body or bodies having sirni18r obje￿$ lo the charity. Crltical accountlng v•tlmatbs and ludg•ment• In Ihè application of the charity's accounting Policies. the Trnslees are required lo make judgemenls, eslirnalés and agsumplions about the c8rying arnount ol as¥¢ts and 118billtie5 that are not readity apparent from other sources. The estimates and associated a55umpiions are based on hislorical experience and other lac1015 th81 are con$itJered to be relevant. Actu81 resu115 In8y differ from these estirnales. The estlmates and underfying assumptions are feviewed on an ongoing b8sis. Revlsions to 8etyJuriting esiimales are recogni5ed in the pèriod In which the estimate IB revi8ed where thè ievision affects only that p¢riod, or in the period of the revislon and future period5 where the revision 8lfeeti both current and future periods. Donatlon• ¥nd leg•cles Unrestricted Re$trlcted funds fund• Totsl Unrestncted funds Restncled funds Totsl 2022 2022 2022 2021 2021 2021 Donations and gifts Legacies receivable 286,928 18,215 173,061 459.989 18,215 264,231 5,000 42.462 306,713 5,000 305,143 173.061 478.204 269,231 42,482 311,713 25-

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Don•tlons and legacle (Cantinuedl Donations and glfts Gift aid tax recovery Jersey shop CRY Jer88y Other 107,831 104,000 3,777 71,320 107,831 104.000 21,071 227,087 59,862 90,000 3,500 110,869 59,862 go,000 5.830 151.221 17,294 155,767 2,130 40.352 286,928 173.061 459.989 264,231 42.482 306,713 Other tradlng actlvltle• Unrestrfcted Unre¥ldcted funds 2022 2021 Fundraislng actlvit5es Shop Income from sale of new and donated goods 45.041 823.398 13,203 545,562 Olher Irgding hctlvllles 868.439 558.765 Inv•*tm•nt• Unrn•trtctgd Unrestricted fund• funds 2022 2021 Interest receivable 510 725 othor Incom• Total Unrestricted fundg 2022 2021 Coronavirus Job Retention Scheme grant5 Other Coronavirus 9ranls 68,552 135,218 203,770 26-

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 R•l•ing lund• Unrestricted Unreslricled lund• funds 2022 2021 Fundraisin and ublicil Cost ol fundraising activities Webslte development and running costs Staff costs 21,850 755 6.542 7,189 62,901 Fundraislng And publicity 29.147 70,070 Operating charily shop8 Slaff costs charily shops Slaff ¢ost$ allo￿ted lo Ir8éing 303.907 361.891 34.381 258,997 327,826 Trading costs 700.159 S88.623 729,306 658,693 There has been a change in the way that the admlnlstration 81aff cos18 have been apportione(J to fundr8iilng and trading this year. It is Ihoughl th81 the new 8pportionrnenl ba515 beller reflec15 Ihe time spent by th• adminl8tration statt on fundraising. Iradlng and aupport coils re14ted to charitable activities. Charttable actlvltles Rellef of Rellel ol ¢hlldr¢n and chlldren and young young peopl• people 2022 2021 Grant funding of aciivilies (see note 91 395.416 233,427 Share of support costs (see note 101 Shgre of govein8n¢e co818 (see note 101 101,477 5,940 49.427 5,135 502,833 287,989 Analy81s by fund Unrestncted funds Reslricted funds 319.885 182,948 256,358 31,833 502.833 287,989 27-

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Grants payablo Relief of chlldren ¥nd young people Totsl 2021 Giants to in5titulion8145 gr8nlsl'. bania Bulgaria Cambodia Guinea Armenia Iraq Kurdi6tan Lao$ Myanmar Philippines Romania Egypt Serbia Styulh Sudan Gualernala Togo Ukraine Iln¢luding refug¥e$l Zimbabwe Greece Miscellaneous pfojecls Ethiopia Madag8sg8r Pakistan Peru Vielnam Emergenw and One Off Respon$e Ugand8 13,203 6,000 17,927 12,548 5,000 19,998 14,038 9,127 6,009 6,000 8,000 8,250 5,500 8,000 4,000 8,870 125,052 12,020 10,120 13,203 6,000 17,927 12,546 S,OC>O 19,998 14,038 9,127 6,009 6,000 8,DOO 6,250 5,500 8,000 4,000 8,870 125,052 12,020 10,120 13,015 6.000 9.000 8.492 12.783 23,000 8.650 10.600 14.235 13,000 6.000 6,000 6.300 8.000 12,500 8.400 137 625 4.424 7.000 8,000 6,000 10,980 500 8,500 14,754 6,000 11.000 7,000 8,000 3,600 6.000 4,424 7.000 8,000 6.000 10,980 500 ,500 14,754 6,000 11,000 7.000 8,000 3,600 6,000 6.000 6.000 7.190 6.000 6.000 12.000 5,000 6.000 3.000 4.000 7,520 Kenya Sierra Leone Turkey Nepal Nigeria Israel Alghanislan Zambia 395.416 395,416 233.427 395,416 395,418 233,427 -28-

CARE AND RELIEF FOR THE YOUNG {TRADING AS CRY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Grant• pAy¥ble Icontlnuedl Relief ou eo The charity achieves ils obieclives by reviewing grant 8pplications trom local chanlle5 and non governmental org9nlS8liDns in the relevant country. The local reciplenls are selected with gre3t care 8nd the application of the funds Is monilored closely by the chanty to ensure the optimum 8chievement of the objective5. The Trustees, Report has more detail on the projects being supported. 10 Support co• Support Gov¢mance co8t* costs 2022 Support Gov•mance coot• eogt• 2021 Staff co$li Depredation Travel 8nd subsisten Telephone and 18x P0518ge Slalionery and prlnling B8nk charges Sundry expenses 75,322 8,535 8,815 120 1,910 5,488 225 1,062 75,322 8,53S 8,815 120 1,910 5,488 225 1,062 37,178 7,314 50 37,178 7,314 50 1,032 2,789 185 879 1,032 2,789 185 879 Audit fees 5.940 5,940 5,135 5,135 101,477 5.940 107.417 49,427 5,13S 54.562 Analy5ed between Charitable acllvltle5 101.477 5,940 107,417 49,427 5,135 54,562 There has been a change in th8 way Ihat the administration slaff costs have been apportioned to fundraising and trading this year. It is thought thal the new apportionrnenl basis better reflects the time $penl by the 8drnin15tralion staff on lundrai51ng, trading and Support cosis related to charitablè activlties. 11 Tru•t••8 None of the Trustees (Dr any persons COnne￿¢d wlth them) received any rernuneralion or 18imbursemenl of 8xp6nses during the year. 29-

CAREAND RELIEF FOR THE YOUNG (TRADING AS CRY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 12 Employeeg The average rnonthty number of ernployees durlng the year was. .2022 Number 2021 Number Eng8ged on charitable aclNilies Jnd supptsrt Engaged oh fundraising and trading activities 28 24 Total 33 32 Employm•nt to•t• 2022 2021 Wages and salarles Social Security costs Other pension cost3 444,354 22,119 11.643 398,289 18,893 10,523 478,116 427.705 There were Tedundancy payments of £90012021 £2.0001 during the year. The full Ilme equlvalenl number of employees is 1912021 191. There werè no employees who$• annual rernunerallon was rn0￿ than £60,000. 13 TaK•llon As 8 registered charity. the company Is exernpt from income and corporalion lax to the exlenl that Its income and gains are applicable to charitable purposes only. Value Added Tax is recoverable by the company. 14 Trnngforn The transler frorn Testricted to unreslricted lunds of £6,500 in the comparative year bs made up of the following'.- £5,000 dLJe lo a misallocation of funds recéivèd in the prevlou$ year. They were 8110¢8t&d lo restrl¢led when they should have been unrestricted. £1.500 due lo a rniBallocalion of lund5 paid in the prewous year. They were BIIocAled to unrestncled when they should have been reslncled. -30-

CAREAND RELIEF FOR THE YOUNG (TRADING AS CRY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 15 Tangible lixed as•ets Flxtur••, fittlng• & vqylprn•nt Coat At 1 January 2022 Additions Disposal$ 63,563 14,310 13901 Al 31 December 2022 77,483 D•pr•clatlon and Impalrment At 1 J8nu8ry 2022 Depreciation charged in the year Elirninaled in respect tsl dlspos81s 44,010 8,442 12971 Al 31 December 2022 52,155 C•ftylng •mounl At 31 December 2022 25,328 At 31 December 2021 19,SS3 16 Debtor• Z022 2021 Amount• l•lllng due wlthln ono y•*r-. Other debtors Prepayments and accrued income 45,043 24.487 28,573 24,282 69,530 52,855 17 Cr•diior•.' amount• folllng du• wlthln on• year 2022 2021 Other Ipxalion gnd 8oclal Sacu￿ty Trade credilors Other Gredilor5 Accruals and deferred income 6,778 32,285 77 8,549 3,216 31,804 8,899 47,689 43,919 31

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2022 18 Provlslons for Ilabllltles 2022 2021 Ejstleigh shop dilapidations provision 1.,754 2,831 Movemenls on provislon8'. Easilelgh ihop dllapidatlons provi8lon Al 1 January 2022 Utiliyation ol provision 2,631 18771 At 31 December 2022 1,754 The provision for liabilities and chargès is 8 (Jilapidations provision lor Ihe Eastleigh ¥hop. The work will be done over the new le85e terrn of 10 y88rs and so this provision is belng wrillen off over th15 10 year period starting in 2015 The original flgure of £8,770 is an estimate and some of the dilapidations may be the responsibility of the leasèholdar who Care and Relief for the Young Sub le8$e from. 19 R•¢lremenl benellt •rheme* Dtrflntd eoniributlon •ehèm•s The charity operates a defined conlribulion pension scheme lor all quBlifyin9 ernployees. The asgets of the scheme are held 58pBratÉly from those of the charity in an Independenlly admlnlslered fund. The charge lo exp#nditure In respect ol defined contribLJllon icheme8 wès £11.64312021 £10.5231. Included In creditors 15 £012021 £0) relating to pension Scheme liabilitias. 32-

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CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2022 21 AnalyBlo of net a88ets between funds Unre5trlcted Rejtrlctod funds fund* 2022 2022 Total Unrestricted funds 2021 Restricted lunds 2021 Total 2022 2021 Fund balances al 31 Decernber 2022 are represented by". Tangible assets Current asselsllliabilltiesl Prov18ions 25,328 564,466 11,7541 25,328 589,923 11,7541 19,553 446,217 12,6311 19,553 481,561 12,6311 25,457 35.344 588,040 25,457 613,497 483,139 35,344 498.483 22 Mwnber•' Ilablllty Th¢ company is Ilmiied by guarantee, not hoving a share capital and consequently the liabllity ol members 18 limited, subject to an undertaking by each member to contribute to the net 9Ssels or118bilitie¥ of the Company on windlng up such arnounls as may be required not exceeding £1. 23 O￿ntIng lease commltm•nts Operating lease payments represent rentals payable by the company for Its charlty 8hopB and also lor a van on lease rental. Al the reportin9 end date the company had ovtStanding Commitments for future rninirnurn lease payment5 under non-cancellable oparating le8$ès of £736,546 12021 £906.7111 lor Ihè shop ren15 and £2.27712Q21 £5.6941 for the vsn. The operating lease payments recognSsed as an expense In the year ar6 £187,110 12021 £171,126) for the shop rents and £3.41612021 £3,416) for the van. 24 Rvloted p•rty tran•actlon• Remuneration ol key m•nagemenl pernonnel The remuneration of key management personnel is a5 follows. 2022 2021 Aggr•yat8 compansallon 83.185 67.346 -34-

CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 (Contlnuedl 24 Related party tran8actlonB Tr•n9aCtion5 Wth related partlea During the year Ihe charity entered into the followng tr8n3actions with ￿lated partle$'. lan Chiddl8 is 8150 a trustee ol King's Cornrnunily Church Isouthamptonl. During the year there were donations received from King's Communlly Church Isouthamptonl of £9.617 12021 £4501 and there wer8 postage and shredding recttaiges ID King's Community Church Isouthamplonl of £012021 £8211. There were also expenses recharged from King's Community Church Isoutharnptonl of £2.65812021 £2.9261. Thi8 consists of £2,333 12021 £1,400) for stationery and £325 12021 £1,526) for other expenses. Included in Trade creditors Is E73912021 £1,314) due to King'y Comrllunlty Church Isculharnplonl. 25 Ca•h genernted frorn oper•tion• 2022 2021 Surplus for the yehr 115.014 130,291 Adjustments for". Invesimenl income recogn1sed In slalernent ol financlal actlvilie8 Loss on di5POsal of tangible fixed assets Depreciation and Impairment ol tangib￿ fixe(J assets 15101 93 8,442 17251 797 6,517 Movements in working capital.. Ilncrea$el In deblors Increaselldecreasel in credlloTB IDecr¢asel in provllions 116,6751 3.770 18771 13,3031 115,3101 18771 C••h ll•n•ritéd from op•r*tlon• 109,257 117,390 26 Anaty•l• of ching•• In net lunds The charity hBd no debt during the year. 35-