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 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$e from. 19 R•¢lremenl benellt •rheme* Dtrflntd eoniributlon •ehèm•s The charity operates a defined conlribulion pension scheme lor all quBlifyin9 ernployees. The asgets of the scheme are held 58pBratÉly from those of the charity in an Independenlly admlnlslered fund. The charge lo exp#nditure In respect ol defined contribLJllon icheme8 wès £11.64312021 £10.5231. Included In creditors 15 £012021 £0) relating to pension Scheme liabilitias. 32- Lc J v ) N * o) o. ¢0 ￿ ¢0 J - •i (Y * CARE AND RELIEF FOR THE YOUNG (TRADING AS CRY) NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2022 21 AnalyBlo of net a88ets between funds Unre5trlcted Rejtrlctod funds fund* 2022 2022 Total Unrestricted funds 2021 Restricted lunds 2021 Total 2022 2021 Fund balances al 31 Decernber 2022 are represented by". Tangible assets Current asselsllliabilltiesl Prov18ions 25,328 564,466 11,7541 25,328 589,923 11,7541 19,553 446,217 12,6311 19,553 481,561 12,6311 25,457 35.344 588,040 25,457 613,497 483,139 35,344 498.483 22 Mwnber•' Ilablllty Th¢ company is Ilmiied by guarantee, not hoving a share capital and consequently the liabllity ol members 18 limited, subject to an undertaking by each member to contribute to the net 9Ssels or118bilitie¥ of the Company on windlng up such arnounls as may be required not exceeding £1. 23 O￿ntIng lease commltm•nts Operating lease payments represent rentals payable by the company for Its charlty 8hopB and also lor a van on lease rental. Al the reportin9 end date the company had ovtStanding Commitments for future rninirnurn lease payment5 under non-cancellable oparating le8$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-