Charity registration number 1011513
Company registration nurnber 02710775 (England and Wales)
CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
lan Chiddle
Katrina Brown
Olanike Bamodu
Craig Bousfield
Mark Scott
Secretary
lan Chiddle
Charity number
1011513
Company number
02710775
Principal address
Kings Community Churth
Upper Northam Road
Hedge End
Hampshire
Southampton
S030 4BZ
Registered office
Kings Community Church
Upper Northam Road
Hedge End
Hampshire
Southampton
S030 4BZ
Auditor
SumerAudit
Piper House
4 DLtkes Court
Bognor Road
Chichester
West Sussex
P019 8FX
Bankers
Bardays Business Banking
Solenl and Dorset Team
PO Box 739
Portsmouth
P019AZ
Solicitors
Gunner Cooke Solicitor5
1 Comhill
London
EC3V 3ND

CARE AND RELIEF FOR THEYOUNG
{TRADING AS CRY)
CONTENTS
Page
Trustees, report
Statement of Trustees. responsibilitses
12
Independent aUdit0￿S report
13-15
statement of financial activities
16
Balance sheet
17
Ststement of cash flows
18
Notes to the financial statements
19-34

CAREAND RELIEF FOR THE YOUNG
(TRADING AS CRY)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees present their report and finanual statemerrts for the year ended 31 December 2023.
The financial 5tatemenls have been prepared in accordance with the accounting policÈes set out in note 1 to Ihe
financial slalements and comply wilh the charity's Memorandum and Articles of Assouation, the Companies Act
2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities
preparing their accounts in accordance wth the Financial Reporttng Standard applicable in the UK and Republic
of Ireland {FRS 102)" (effective 1 January 2019).
Chairman'3 Review
Our endeavours in 2023 to enable education, provide aid. empower girls, support refugees, and improve mental
health, continue to see effective oulcomes in 38 nations across the globe. Of the more than £370,000 given to
the projects, almost 500/0 was resourcing education. 14Q/o for mental health, and over 10 % to refugee relief.
Twenly-four of those nations are across Africa. Southeast Asia, and South America. Seven are Middle Eastern
countries and the remainder are in Eastern or Souihem Europe. Local workers and partner organi5ati¢Jns in all
these projects work diligently lo offer practical solutions for chitdren and young people. whether poverty stricken
or victims ol war and devastation.
As in previous years new projects In other nations were accepted on to the CRY portfolio. Additionally, lo combat
the inflationary pressures and growing demands, some projects are being given increased amounts and Dur
inlenlion is to continue this trend where il is justrfied and effedive.
Our commitment lo the mission God has put on our hearts is key lo the favour CRY has experienced over
decades now. In Matthew 25'.3440, Jesus says.
For I was hungry, 8nd you gave Me food, I was thi￿ty, and you gave Me drink, I was 8 slr8nger, arnl you
took Me in. I was naked and you clothed Me, I w8s ￿k, and you vi&ted Me. I w8s in prison, and you came
to Me. Truly I s8y to you, as you have done it for one of the least of these brothers of Mine, you have done
it for Me.
We continue to be amazed and thankful for the support base, sponsors, volunteers and staff, that make$ it
possible for CRY lo serve vulnerable children. It 15 a mission of faith and hope. The outworking of faith of those
called by Christ lo reach out to the lives of everyone loved by God. li is even more a relian￿ on the God who
pours out His love and faithful supply, lo birth a hope for a prosperous future in a world struggling lo cope and
maintain peace in life.
lan H. Chiddle
Chaimian
July 2024

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Objectives and activities
CRY believes in a world where all children and young people can fuffil their God-given potential.
The main activities of the charity in relation to its objects currently indude:
Ensbling Education
Providing Aid
Empowering Girls
Supporting Refugees
Improving Mental Heafth
Public benefit'.-
The Trustees have paid due regard to guidance issued by the Charity Commission in deuding what activities the
charity should undertake.
The trustees of CRY are very aware of the aims of the charty and the mechanisms by which the activilies
employed to achieve those aims are operated. This report highlights the aims, the mechanisms, and th8
activities.
Apart from the necessary costs of charity Staff, the sole beneficiaries of the work of CRY are children, youn9
people, and their immediate families. who do not have the capability or the resources available lo them in the
nomal course of their daily living or situalion. They benefft through the sacrificial giving of Ot￿r$ who do not
need the same level of assistsnce to relieve what might be a desperate existence.
The beneffts a￿ totslty free to those who receive them. The trustees strongly support the notion that any
individual or organisation should not profit from CRY activities or projects, if they have a(5equate reSoU￿S of
their own. Equally, the trustees are not aware of any detriment occurring because of the activities performed, and
in all situations where CRY has involvement, the beneficiaries benefit within their social and cultural context.
CRY adively works children, young people and their families and especialty through loc31 churches,
encouraging them to take responsibility for the care programmes in their own community. CRY enwurages
liaison wilh local govemment and other NGOS, invotves and seeks to enhan￿ local communities as well as
planning appropriate fijnding strategies for each programme which will encourage self-sufficÈenGy and discourage
long temi dependency. Special attention is being gtven to those groups of people wtthin the wider ccfflmunity
which are marginalised or discriminated againsL

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY>
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
CRY is currently {2023) working in.
Afghanistan
Albania
Armenia
Bolivia
Bulgaria
Burkina Faso
Cambodia
Egypt
Greece
Guatemala
Guinea
Haili
Iraq
Kurdislan
Israel
Kenya
Laos
Lebanon
Liber(a
Madagascar
Myanmar
Nepal
Nigeria
Pakistan
Peru
Philippines
Romania
Serbia
Sierra Leone
South Sudan
Syria
Tanzania
Togo
Turkey
Uganda
Ukraine
Vietnam
Zlmbabwe
Care and Relief for the Young are an intemational Christian children's charity with the mission lo empower
children in the wodd's most disadvantaged nations lo rise beyond poverty under Ihe leadership of I[￿al
champions.
The particular way in which these objective5 and activities are achieved are detailed below.'-
- To provide clothing. food, accommodation, education, medical care and any oiher needs.
To provide a safe and secure environment where children and young people can find assistance and develop
matUTIty, social skills and education with particular care for the gr0￿h in the love of God.
The relief of children and young people suffering from povety. The charity slrives to empower, and the future
focus will continue to be on assisting in the creation of financially selFsupporting rnmmunities by advice,
resource and vocational training.
We work in 30+ nations to meet the practical, emotional and spiritual needs of the most vulneraue and
marginalised children, lo help them grow up in safety. and with the support and resources they need to Survive
and thrive.

CARE AND RELIEF FOR THE YOUNG
{TRADING AS CRY)
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees have paid due regard to guidan￿ issued by the Charity Commissi¢)n in deodin9 what activities the
charity should undertake.
Significant activities in 2023 included-
Providing practical solthions for children in need (prevention, inter4ention and reintegration).
- Expanding and influencing the provision of thildcxre.
- Encouraging and supporting families to care for their own children.
- Supporting residential childcare programmes where appropriate.
Resourcing and supporting sthools, preschools. homework dubs etc. vthich provide education for deprived
children and young people.
Providing life skills and sexual health education.
- Providing and encouraging access to vocational training.
- Providin9 appropriate medical assistan￿ to deprived thildren and young people.
Resourcing and supporting rehabilitation programmes for children and young people wtth addictions.
Supporting children, young people and their families vhlo have disabilities and speual needs.
Providing 'Day Centre. type actsvities for thildren and young peoFle induding those wtth disabilities and speaal
needs.
- Supporting refugees across Europe and the Middle East with shefter, food and medical care.
Supporting the development of small business ventures wtih. for example. 'seed funding,, specialist skills etc.
whith provided employment for young people and generated income {inrx)me generation will help achieve self-
sufficiency of the various care programmes).
The charty achieves its objectives by reviewing grant applications from charities and non-govemmental
organisations (NGOS) in the relevant county. The management team may accept or Teject the application
subject to condrtions. The reupients are selecled with great care and ihe application of the funds is monitored
closely by the charity to ensure the optimum achievement of the objectives. An analysis of grants by area is
induded in the notes to the Statement of Financial Activilies.

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Achievements and perforniance
We collaborate with native iniliatives to empower children to rise beyond poverty in over 30 nations, mostly
across the Global South. These partnerships encompass a wide arTay of organi5ations, inctuding children's
homes, schoo15, churches, children's centres, paediatric ctinics. and beyond.
In 2023 we held an Education Forum with our partnefs in west Africa all whom are educator5. This was found lo
be uselLtI and impacted their work greatly. We plan on broadening this in 2024 for our educational partners
across the African continent as a whole and if successful we Mll consider making this a biennial event.
We have 5 areas of work we support-
Empower Girls
Across the world, girls are frequently overlooked and denied the same opportunities as boys. CRY, in
collaboration with tts partners. 15 dedicated lo combating gender inequality by providing avenues for higher
8ducation, vocational training, and apprenticeships. alongside offering essential aid and hygiene provisions.
Through these inilialives, we strive lo ernpower young women and enable thern to realize their full potential
and rise beyond poverty-
In 2023 CRY gave a total of £24.3101o partners working in Laos. Guatemala, Bolivia and Liberia to empower
girls.
Enable Education
We understand the importance of education in helping elevate people from poverty. We work with schools lo
help with building classrooms, providing fumilure and textbooks, paying teachers and providing hol meals for
students who can't afford to pay. With our partners, we empower children and adults with life skills and
practical skills such as cooking, sewing, music. and motorbikes lo improve their chanGes of finding
employment and increasing their confidence. Through our ne￿01￿ of partners, we empower the mosl
vulnerable to acces5 education they might othe￿ise be deprived of, while also ensuring they receive
essential aid and all the basic necessities every ¢hild deserves.
In 2023 CRY gave a total of £178,805 to partners vlorking in Albania. Cambodia. Guinea. Kurdistan, Lao$,
Romania, South Sudan, Togo, Ukraine. Zimbabwe. Pakistan, Vietnam, Uganda, Hatti. Kenya, Sierra Leone.
Nepal, Afghanistan and Tanzania to enable education.
Improve Mental Health
Through our partners, we Improve children's mental health by helping them process and overcome trauma
caused by their personal ar￿mStanCes, war, nalural disasters. or their history. Our efforts indude healthy
mind-relaled CQUTses, a discipleship programme that incorporate5 counselling and Irauma-informed
therapies, and providing access to sporting, educational, and recreational activities. Additionally. we improve
mental health by facilitating access to profes%onals such as social workers, doctors. psychologigts, lawyer5,
and trained religious leader5.
In 2023 CRY gave a total of £51,769 lo partners working in Albania, Bulgaria, Egypt, Serbia, Madagascar,
Peru and Kenya to improve menlal health.
Support Refugees
en children become refugees. they frequently lack the physical and emotional support necessary lo shield
them from harm. Through a variety of partner inrtiatives worldwide, we offer safe spaces for rest.
nourishment, clothing, and play. These projects also provide educational opportunities, life skills training, and
spiritual and emotional care for refugee children. helping them rebuild their lives with dignity, and hope to rise
beyorid poverty.
In 2023 CRY gave a lolal of £39,328 to partners wcwking in Iraq, Myanmar. Gree￿, Turkey and Burkina
Faso lo support refugees.
5. ProvideAid
Across all our projects, our partners provide aid to children and their families who need il the most. Through
them, we are able lo offer nutritious meals and food pad(age5 to families." access lo health care and clean water
for those who lack it, and general provision of aid.

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Each of the area5 of the work we support (improving mental health. supporting refvgees, empowering girls and
enabling education), is a provision of aid to the children. This varies from project to project, but our heart is to
ensure all the children's needs are met, to see them rise beyond povety. which indudes, but is not limited to.
physical aid. For some projects, physical aid provision is one of their primary focuses.. for others it encapsulates
all that they do.
In 2023 CRY gave a total of £77,378 to pathers worknng in Arnienia. Philippines. Israel, Lebanon and Syria to
provide aid.
Fundraising a¢tivities
Various sponsored events were participated in over the year )Mth staff and supporters alike joining Tuns and
"Tough Muddert events along with football toumaments to raise funds ft)r CRY.
We have also continued to rety both on the generosty of our regular supporters and the work of the CRY Iradlng
team.
CRY Jersey
For many years CRY Jersey has been established as a tharty in the Channel Island of Jersey.
The dedicated team of slaff and volunteers operate fvio charity shop$ in St Heller and engage in fundraising
activities. These indude events stsch as Ihe App￿ntiCe Challenge. based on the long running IV show where
o local sthools run a shop for a day to see who is the most successful. with 811 profits goin9 to CRY Jersey.
other events include a sponsored walk and bagging shopping at supermat*ets.
CRY Jersey is very muth part of the CRY famity and the surplus that their activtties generate is used to support
the work we cary out.
In 2023 CRY Jersey contribthed 8 total of £95.103 (£72,OCQ general donation and £23,103 to specific projects) to
CRY UK'S work for whith we are mosl grateful. They also cary out their own grant funding projects from time to
time and in 2023, they raised £3,000 for a spe(ial care baby unit in Zambia and £5.000 to pay for some
walkways in the Philippines, which WFII be reported on in Iheir own accounts.

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
TRUSTEES. REPORT {CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
CRY Trading
2023 saw a lew changes to the Trading arm of CRY. We made the deosion to dose our shop in Cosham. We
had been on a 6 month nots'ce period with the Landlord, so exiling the shop did not incur additional costs.
Additionally, the Manager had resigned, and we were able to move the Deputy Manager to Dne of our other
shops. This meant there was no redundancy. The shop had only relumed approx. £5k gross profil each year for
some time and was now showing signs of losing that due lo reducing sales.
The year ended with our sales and profits exceedin9 budgel retuming an additional profit contribution of £60k
over budget.
We noticed how the cost-of-living cnsis was affecting our sales as the year drew lo a dose and anticipate this
biling harder into 2024.
We Gontinue to roll out CCTV in the shops to offer staff more protection and reduce theft. Shops Ihat have
already had this installed have seen tangible improvements.
There are continual issues regards the maintenance 8nd repairs of our shops, finding tradesman to make repairs
is proving more dfficult as ihey aré in sud) demand. Il's noticeable how labour and malerials have increased in
cost.
2024 will be a challenging year bul we will be doing our utmost to maximise sales and control costs.
Approximately 70 volunteers work part lime lor the charity. the majority of Ihese working in CRY'S charity shops.
These volunteers carry out various roles for differing periods of ts'me. Typical job functions inciude working on Ihe
tills, customer services, presentation of the shop's retail area and sorting and pricing in the back offices. In
addition the Charity provides work experience for many who need it. They are truly a valuable and essential
asset to CRY.
Flnancial revlew
The charity essentially supports projects based overseas and partnered by associales in those nation5. Our
support is dependent on our ability to service an agreement wilh Ihe5e partners. Ea¢h project is reviewed
annually and renewed in line with our budgei for Ihe next 12 months.
Income is generated through a vartely of channe15 and not tlependent on one method or source only. The
likelihood of all income channels failing al the same time is not antictpated. and our strategy for balancing these
income routes is paramount lo our lund-Taising policy.
CRY does not hold any assets that can be disposed of io raise new funds.
The Board of Trustees are very satisfied with the performance of the charity during the year and ils position at 31
December 2023 and consider that the charity is well placed to continue its activities during the corrmng year, and
that the a55els are adequate to fulfil its obligations.
The Statement of Financial Adivities show lolal incoming resources for the year 01 £1,283,493 (£1,347,153 in
2022} and total reSoU￿S expended of £1,314,749 (£1,232.139 in 2022). making net outgoing resources of
£31 ,256 (incoming of £115,014 in 2022).
The total reseNes at the Year End sland at £582,241 {£613.497 in 2022) of which £552,544 <£588,040 in 20221
are unrestricted and £29.6g7 {£25,457 in 2022) are restricted.

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Reserves policy
The chartty needs reserves so that it can continue its operations in the event of an unforeseen s￿rtIall in income
or increase in costs. This is important in order that we can continue to support our project partners. whilst also
paying all our fixed costs. It is therefore the policy of the charity that unrestricted funds whith have not been
designated for a spe(ific use should be maintained at a level equivalent to between 3 and 6 month's expenditure
{be￿een £310,403 and £620.8061. The Trustees consider thal reseNes at this level will ensure that, in the event
of a significant drop in fvnding, they will be able to continue the thartty's current activitses whilst consideration is
given to ways in which additional funds may be raised. On 31st December 2023. the charity's unrestricted lunds
of £552,544 meets both the notional minimum of three months expendtture as well as our own speCifi￿lEY
calculated requirement of £172,000. This figure is reached by taking into consideration our shop rents at
£25,121, salaries at £92,146, redundanues at £46,479 and an average of the monihty bills at £8.254. The chafily
will endeavour to keep the resetves buift up to this level over the coming year to meet the requirement5 of the
reserves policy by strengthening and diversifying our donor base and focusing our efforts on the profftabilty of
our retsil base.
The principal funding sources in the year were=
- CRY Charity Shops {inc. Jersey) - Most shops perfornied at expected levels. but are under Constant review.
- Project Sponsorship - Projects ¢an be sponsored, allowing donors to tsrget their giving
- Donations and lega￿eS were received amounting to £367,410 {£478.204 in 2022)
- Applications to Grant-making Trusts
CRY supports both medium term and short discrete projects by way of one-off ad-hoc grants, ontroff annual
grants and oTrgoing fijnding. To some extenl the charity can vary its level of support depending on rts level of
income, although with the medium-term projects, especially those involving the residential ￿re of thildren,
regular financial support can be qutte critical to their continued operation. The tharity's sponsorthip programmes
and income through shop trading help to provide this stabilty. Our expenditure in 2023 has met the objects of the
charity as set out in the governing document.
The Truslees identify the major risks each financral year through the p￿paratIOn and update of the strategic plan
relating to the operations and reSoUr￿S of the charity, cash flow projections on income and expendrture and in-
year bLJd9etary control mechanisms. Risks are idenlified, prioritised and managed in accordance with current
policy, future plans and within available I￿pabilty and resource constraints.
A principle risk is that tradin9 in our shops suffers due to economic circumstances, although the nalure of our
business and pricing policy will greally moderate for this eventuality- CRY has in pla￿ a regular news
communication to our supporters and sponsors and values all who offer vital support.

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
TRUSTEES. REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Plans for the future
The primary target is to continue to review the needs of funded projects and respond accordin9ly . We have
looked lo optimise our sUPPOrt for some of them in 2024 as their needs have been exacerbated by the cost-of-
living crisis that ha5 struck worldwide but has hit the most needy the hardest. Of course we will continue to
support new initiatives when possible. Many of these are linked strongly to local churches, and yield more
efficient retuins for the beneficiarie5, because the project is essentially owned by the partner on the ground. CRY
comes alongside lo factlitate the work they do. These prcyect types are also likely to be more sustainable for the
longer term than projects that CRY may directly initiate, which is why this is not something that we now do.
CRY'S objectives have been to care for and protecl children and young people in greatesl need. Many ol these
have had the opportunity to experience love, affection and security for the first time in their lives and it is this
outcome which CRY wishes to conlinue to provide. Our 8mphasis on serving the pooresl of the poor will remain.
The demand for our project support and expertise continues to grow, and the charty plans to increase support
significanlly in years to come and provide exlra finanaal stability.
Alongside the direct care of children and th￿r families, recent experience has Shown the benefits of providing
finance occasionally lo enable projects lo set up programmes which will provide employment. income and self-
sulficiency. CRY'S obieclive will always be that of discouraging dependency on "aid" and, in this context,
development of seed fundinglbusiness loans wll be considered as viable options in conjunction with our sister
microfinance charity, SEED.
The expansion of shops will be pursued when encouraging opportunities present themselve5 but this is not a
priority.
Structure, governance and management
The full name of the charity is Care and Relief for the Young. The charity is also known by the name CRY.
The charity is a company limited by guarantee (incorporated 29 April 1992) and is therefore govemed by
Memorandum and Artides ofAssoaalion.
There are reslriclions in the charity's activilies imposed by its MeTnorandum and Articles.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up
lo the dale of signature of the financial statements were..
lan Chiddle
Katrina Brown
Olanike Bamodu
Craig Bousfield
Mark Scott
Simon Robertson
Raymond Chow
Jamie Harding
(Resigned 31 December 2023)
(Appointed 17 April 2023 and resigned 21 June 2024)
(Appointed 4 Seplernber 2023 and resigned 5 April 2024)
At the Annual General Meeting one third of trustees retire, but are eligible for reappointment.
Prospective trustee5 are recommended and interviewed by the current Board to assess their particular interest.
skills. experience. area of expertise and their potential contribution. Appointment Is approved by the Board of
Truslees.
None of Ihe Trustees ha5 any beneficial interesl in the company. All of the Trustees are members d the company
and guarantee to contribute £1 in the event of a winding up.

CARE AND RELIEF FOR THEYOUNG
(TRADING AS CRY)
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
The charity has a Board of Trustees and a Senior Management Team. The Senior Management Team is
responsible for the day-ttrday operation of the tharity and making executive decision5 WFthin the policy and
framework established by the Trustees. The Senior Management Team meets on a monthly basis. The Board of
Twstees meets at least quarterly and a member of the Senior Management Team attends if required.
The Board of Trustees is wmprised of seven TrusteeslDirectors who at year end were lan Chiddle (Chair and
Secretary), Katrina Brown, Craig Bousfield. Olanike Bamodu, Mar* Scott Raymond Chow and Jamie Harding.
The TrusteelDirectors are responsible for estsblishing the policie5, framework and guidelines for the operation
and direction of the charity. They are slewards of the Charity and responsible for its govemance.
The Senior Management Team comprised of Chrislopher Tait (Chief Executive Officer), Aimé Gotte (Projects
Development Manager), Wendy Clark (Finance Manager), Keziah Biennan (Charrty Operations Manager),
Jeffrey Moss (Retail Operations Manager). The Senior Management Team meel regularly to discuss and lake
executive decisions in accordance wrih the delegated authority given by the Board of Trustees.
New Trustees are encouraged to familiarise themselves with the Memorandum and Artides of Assouation, the
policies, aims and objectives of the charity. the projects and to meet members of the Management Tearn and the
stsff of the shops, and to familiarise themselves with the "Hallmarks of an Effective Charity" (CC10 document
produced by the Charities Commission). also the "Good Govemance" document produced by the NCVO.
Remuneration criteria for key management indudes the following -
Salary levels are in excess of the minimum living wage, whith is the lowesi level that any CRY employee will
receive.
Importance is pla￿d on the Chief Executive Officer and the teamwork of the key managers, recognising that
each has an equally signrficant part in the success of CRY.
The Charity also receives funding from Care and Relief for the Young Jersey (CRY Jersey), a charity regislered
in Jersey. CRY Jersey has separate Trustees and was established to raise additional project and operational
funds from the Channel Islands.
King's Community Church {Southampton) offers support through offices, facÉlities, some occasional funding and
volunteers.
Most of the tharivs project P8rtners are registered non-profft organisations.
Asset cover for funds
The Board of Trustees is satisfied that the charity's assets in each fund are available and adequate to futfil its
obligations in respect of each fund.
Relationships
King's Communty Churth (Southampton) - Intemational Outwth
Seedfund Ltd Irading as SEED - Microtwsiness Charity
Relationships with other Agencies
CRY has always worked wth like-minded partners in the various cfjuntries where a need has been identrfied.
Most of these partners have been local thurches that have or are building Telation5hips with Ktng's Commun'ty
Churth (Southampton). In a few counlries, CRY currently works with other Christian foundations. This prinaple is
paramount to CRY'S work. It is therefore important to restate that CRY will onty partner like-minded foundations
that have the complete trust and Ce)nfiden￿ of the CRY ExerArtive ITrustees.
Review of current projects
CuThent projects are regulaty reviewed and as part of this pro￿$ the principles relating to CRYS emphasis on
seff-sufficienry and targeting the poorest of the poor are applied. Ead) project is expeded to confirm that tt aim5
to support those in most need and is actively develowng strategies for self4ufficiency. Three year rolling plans
are prOdU￿d for each project where there is on-going revenue supporL
10-

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Auditor
The auditor, Stjmer Audil (forrnerty Jones Avens), is deemed to be reappointed under section 487{2) of the
Companies Act 2006.
Disclosure of infomiation to auditor
The Irusteeldireclois have confirmed that there is no infomiation of which they are aware which is relevant to the
audit. bul of which the auditor is unaware. They have further confinned that they have taken appropriate steps to
identify such relevant information and to establish that the auditors are aware of such information.
This report ha5 been prepared in accordance with the special provisions relating to small companies within Part
15 of the Cornpanies Act 2006.
The Trustees. report was 8pproved by the Board of Trustee5.
lan Chiddle
Trustee
Oaled.

CAREAND RELIEF FOR THE YOUNG
(TRADING AS CRY)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees, who are also the directors of Care and Relief For the Young for the purpose of company law, are
responsible for preparing the Trustees, Reporl and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards (UnÈted Kingdom Generally A¢￿pIe(l Accounting Practice).
Company Law requires the Trustees lo prepare finanual statements for each financial year which gtve a true and
fair view of the stste of affairs of the charity and of the incoming reSoUr￿S and application of resources, induding
Ihe income and expenditure, of the charitable company for that year.
In preparing these finanual ststements, the Trustees are ￿qUIred to..
- select suitable accounting policies and then apply them consistenty,
- observe the methods and prinaples in the Charities SORP.
- make judgements and estimates that are reasonable and pru¢YenL
state whether applicable UK Accounting Standards have been followed. subject to any material departUfe$
disclosed and explained in the financial statements,. and
prepare the financial statemenls on the going con￿rn basis unless it is inappropriate to presume thal the Charity
will conlinue in operation.
The Trustees a￿ responsible for keeping adequale accounting records that disdose with reasonable accuracy at
any time the financial position ofthe tharity and enable Ihem to ensure that the financial statements comply with thé
Companies Act 2006. They are also responsible for safeguarding the assels of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other I￿gUlarIties.
12-

CARE AND RELIEF FOR THEYOUNG
(TRADING AS CRY)
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF CARE AND RELIEF FOR THE YOUNG
Opinion
We have audited the financial statements of Care and Relief For the Young (the 'charity') for the year ended 31
December 2023 which comprise the statement of financial activities, Ihe balance sheet, the statement of cash flows
and notes to the financial statements. induding significant accounting policies. The financial reporting framewo
that has been applied In their preparation is applicable law and United Kingdom Accounting Standards, including
Financial Reporting Standard 102 Th8 Financial Re￿rtIng standa￿ applicable in the UK and Republic of I￿land
(United Kingdom Generally Accepted Accounling Practice).
In our opinion. the financial statements..
give a true and fair view of the slate of the charitable company's affairs as at 31 December 2023 and of its
incoming resources and application of resources, including its income and expenditure, for the year then
ended,
have been propedy prepared in accordance ￿th United Kingdom Generally Accepted Accounting Practi￿.,
and
have been prepared in accordanrR with the Tequirements of the Companies Act 2006.
Basls for oplnion
We conducted our audit in accoydance with Intemational Standards on Auditing (UK) IISAS <UKI> and apKdicable
law. Our responsibilities under those standards are further descrybed in the Auditors responsibilities for the audit ol
fh8 fi'nancial statements section of our report. We are independent of the charity in accordance with the ethical
reqviremenls that are relevant to our audrt of the financial slatements in the UK, induding the FRC'S Ethical
Stgndard, and we have fulfilled our olher ethical responsibilrties in accordance with these requirements. We believe
that Ihe audit evidence we have obtained is sufficient and appropnate to provide a basis for our opinion.
Conclu8ions relating to going concern
In auditing the financial slalements, we have concluded Ihat the Trustees, use of the going concem basis of
accounting in the preparation ol the financial stalements is appropriate.
Based on the work we have performed, we have not idents'fied any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubl on the charity's ability lo continue as a going
concern for a period of al least twelve months from when the finanaal stalemenls a￿ aulhoiised for issue.
Our responsibilities and the responsibilities of the Tw5tees with respect to going Con￿rn are described in the
relevant sections of this report.
Other infomiation
The other informalion comprises the information induded in the annual report other than the financial statements
and our 8uditor'5 report Ihereon. The Trustees are responsible for the other infomialion Contained within the annual
report. Our opinion on the financial statements does not cover the other information and, except to Ihe exienl
otherwise explicitly slated in our report. we do not express any form of assurance conclusion thereon. Our
responsibility is lo read the other infomiation and, in doing so, consider whether the other infomalion 15 materially
nconsislent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears
to be materially misstated. If we identify such material inconsistencies or apparent material mi55talemenls, we a
required to detemine whether this gives rise to a material misstalemenl in the finanaal slalements themselves. If,
based on the work we have performed, we conduoe that there is a malerial misslatemenl of this other information,
we are required lo report that fact.
We have nothing lo report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In OLtI opinion, based on the work undertaken in the course of our audit-.
the infomation given in the Trustees. report for the financial year for which the financral stalements are
prepared, which includes the directors, report prepared for the purposes of company law, is consistent with the
finan(ial statemenls,. and
the directors. report included wrlhin the Trustees, report has been prepared in accordance with applicable legal
requirements.
13

CAREAND RELIEF FOR THE YOUNG
{TRADING AS CRY)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF CARE AND RELIEF FOR THE YOUNG
Matters on which WE are required to report by exception
In ihe light of the knowledge and understanding of the chaiity and its environment obtsined in the course of the
audit, we have not identthed malerial misstatements in the directors. report induded within the Trustees, report.
We have nothing to report in respect of the following matters in rdatton to whith the Companies Act 2006 requires
us to report to you if. in our opinion-
adequate accounting records have not been kept. or retums adequate for our audit have not been re￿iVed
from branches not vistted by us., or
the financial Statements are not in agreemenl with the accounting records and retums.. or
certain disclosu￿S of trustees. remuneration spectfied by law are not made; or
we have not re￿iVed all the InfO￿a￿"On and explanations we require for our audit- or
the Trustees were nol enlilled lo prepare the financial slatements in accordance with the small companies
regime and take advantage of the small companies, exemptions in preparing the Trustees, report and frorn the
requirement to prepare a strategic report.
Responsibilities of Trustees
As explained more fully in the ststement of Trustees, responsibilities, the Trustees, who are also the directors of the
charity for the purpose of company law. are responsible for the preparation of the financial statements and for being
satisfied that they give a tnje and fair view, and for suc*t intem81 control as the Trustees determine is necessary to
enable the preparation of financial statements that are free from material misststement, whether due to fraud or
error. In preparing the finanaal stalements, the Trustees are responsible for assessing the charity's ability to
continue as a going concem, disdosing, as applicable. matters ￿lated to going toncem and using ihe going
concem basis of accounting unless Ihe Truslees either intend to liquidate the charitable company or to Gease
operations. or have no realistic altemats've but to do so.
Audttorfs responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assuran￿ about whether the finanaal statements as a whole are free from
material misslatement. whether due lo fraud or error, and lo issue an auditor's report that indudes our opinion.
Reasonable assurance is a high level of assuran￿ but is not a guarantee that an audil conducted in accordance
with ISAS (UK) will always detect a material misslatement when tt exists. Misstatements can arise from fraud or
error and are considered material rf, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these finanaal statements.
Identification and assessment of irregularities including fraud
Irregularrties, induding fraud, are instances of noTrcompliance with laws and regulations. We designed procedures
in line wtth our responsibilities. ouJined above, to detect material misstatements in respect of iffegularits'es, induding
fraud. The extent to which our procedures were capable of detecting irregulaiities, induding fraud is detsiled below..
we focused on specific laws and regulations we considered may have a direct rnaterial effect on the
finanoal statements or the operalions of the tharity. induding The Companies Act 2006.
we obtsined an understanding of the legal and regulatory framework applicable to the entity and how the
entity is complying with that framework by making appropriate enquiries of management as well as
considering the intemal controls in place to mitigate risks of fraud and non-compliance with laws and
règulations;
we made enquiries of those charged h￿th govemance and management 0)n￿rnIng..
the risks of fraud",
instances of non-complian￿ with laws and regulations or knowledge of actual. suspected. or
alleged fraud is documented during the period-
we allocated an engagement team that we considered (xilledively had the appropriate competence and
capabilities to identify or recognise non-compliance with laws and regulats"ons.
14-

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF CARE AND RELIEF FOR THE YOUNG
Audit response to the risk of irregularities includlng fraud
Based on the resulis of our risk assessment. our procedures included, but were not limited to..
performing analytical procedures to idenlify any unusual or unexpecled felalionships.
evaluating whether the selection and application of accounting poliaes by the entily that may be indicative
of fraudulent financial reporting resulting from managemenl's effort to manage earnings.
assessing whether iudgements and assumptions made in determining the accounling estimates set out in
note 2 were indicative of potenlial bias.
agreeing financial statement disdosures to underlying supporting documentation.
reading the minutes of meelings of those charged with govemance.
testing ofjournal entries to address the risk of fraud through management override.
incorporating an element of unpredictability in Ihe selection of the nature. ts'ming, and extenl of our audit
procedures.
Conclu8lons regardlng the risk8 of irregularities including fraud
There are inherent limitations in our audit procedures described above. The mole removed that laws and
regulations are from financial transactions, the less likely it is that we would become aware of non-compliance.
Material misstatements that arise due to fraud can be harder lo detect than those that arise from error as they may
involve deliberate concealment or collusion.
A further descrlption of our responsibilities is available on the Financial Reporting Council's website at.. https'.11
www.frc.org.uklaudilorsrespon5ibilities. This description fomis part of our auditorfs report.
Use of our report
This report is made solely to the charitable company's members. as a body, in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been Ljndertaken so thai we might slate lo the charilaNe company's
members those matters we are required to slate lo them in an auditorfs report and for no other purpose. To the
fullest extent permitted by law. we do not accept or assume responsibility to anyone other than the charilable
company and the charilable company's members as a body. for our audit work, for thi5 report, or for the opinions we
have formed.
Robin Evans BA FCA CTA (Senior Statutory Auditor)
for and on behalf of Sumer Audit
Chartered Accountants
ststutory Auditor
Piper House
4 Dukes Court
Bognor Road
Chichester
We51 Sussex
P019 8FX
SumerAudit is a trading name of SumerAuditco Limrted
15-

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted Restiicted
funds
funds
2023
2023
Total Unrestricted Restricted
funds
funds
2022
2022
Total
2023
2022
Notes
Income from:
Donations and legaaes
Other trading activities
Investments
290,032
912.007
4.076
77,378
387.410
912.007
4.076
305,143
868,439
510
173.061
478,204
868.439
510
Total income
1,21X.115
77.378
1,283,493
1.174,092
173,061
1.347.153
Expenditure on:
Raising fund8
Charitsble activiknes
796,851
444.760
796,851
517,898
729,306
319.885
729.306
502,833
73,138
182,948
Totsl expenditure
1,241,611
73,138
1.314,749
1,049.191
182,948
1,232,139
Net Incomellexpenditure) and
movement in funds
(35.496)
4,240
(31,256)
124,901
(9,887)
115,014
Reconciliation of funds:
Fund balances at 1 January
2023
588,040
25,457
613,497
463,139
35,344
498,483
Fund balances at 31
December 2023
552,544
29,697
582,241
588,040
25,457
613,497
The stalement of financial activities indudes all gains and losses recognised in the year. All income and expenditure
derive from continuing 8Ctivities.
16-

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Notes
Fixed assets
Tangible assets
14
33.645
25,328
Current assets
Stocks
Debtors
Cash at bank and in hand
15
16
1.368
70.290
521,224
69,530
568,082
592,882
637,612
Creditors: amounts falling due wlthin
one year
17
(43,409)
(47,6891
Net current assets
549,473
589,923
Total assets less current liabilities
583,118
615,251
Provisions for Ilabilities
(87n
(1.754)
Net assets
582,241
613,497
The fund3 of the charity
Reslricled income funds
Unrestrict8d funds
20
29,697
552,544
25,457
588,040
582,241
613,497
These financial statements have been prepared in accordan￿ with the provisions ap￿ICable lo companies subject
lo the small companies Tegime.
The finanaal statements were approved by the Trustees on
lan Chiddle
Trustee
Company registration number 02710775 (England and Wale5J
17-

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
Notes
Cash flows from operating activities
Cash (absorbed by)Igenerated from
operations
25
(31.130)
109,257
Investing activities
Purchase of tangible fixed assets
Interest received
(19.804)
4,076
{14.310)
510
Net cash used In investing activities
(15,728)
(13,800)
Net cash used in financing activities
Net (decrease)fincrease in cash and ¢ash
equivalents
(46,858)
95,457
Cash and cash equivalents at beginning of year
568,082
472,625
Cash and cash equlvalents at end of year
521.224
568,082
Relating to:
Cash at bank and in hand
521,224
568,082
18-

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
Charity infonnation
Cafe and Relief For the Young is a prtvale company limited by guarantee incorporated in England and Wales.
The regi5teTed office is King5 Community Church. Upper Northam Road. Hedge End, Hampshire,
Soulhampton, S030 4BZ.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the
Companie5 Act 2006 and "Accounting and Reporting by Charities". Slatement of Recommended Practice
applicable lo charities preparsng their accounts in accordance with the Financial Reporting Standard
applicable the UK and Republic of Ireland IFRS 102)° (effective 1 January 20191. The charity is a Public
Benefit Entity as defined by FRS 102.
The financial statements are prepared in slerling, which is the funrtional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearesl £.
The finan￿81 statements have been prepared under the historical cost convention. The prrncipal accounting
policies adopted are set out below.
1.2 Going concem
At the time of approving Ihe financial slatements. the Trustees have a reasonable expectats'on that the charity
has adequate resources to continue in operab'onal exislence for the foreseeable future. They have considered
relevant information such as forecasts, budgels and business plans and they hold monthly management
meeting5 to review financial perfom8nce, cash flow and any emerging risks. Thu5 the Trustees continue lo
adopt the going Concern basis of accounting in preparing the financial 5tatemenls.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in fiJrtheran￿ of their charitable
objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used. The pur￿SeS and
uses of the restricled funds are set oul in the notes lo the accounts.
11 is the policy of the board of trustees to carefully monitor the application of those funds in ac￿rdanCe with
Ihe restrictions placed upon them.
There is no formal policy of transfer be￿een funds or on the alk)cats'on of funds to designated funds, olher
than that described above.
Any other proposed Iransfer between funds would be considered on the particular cirujmstances.
1.4 Incoming resources
Income, including grarrts, is recognised when the charity is legalty entitled to it after any perfomiance
conditions have been mel. the amounts can be measured ieliably. and il is probable that income will be
received.
Cash donations are recognised on receipt. Other donations are recognised once the charlty has been notified
of the donation, unless performance condrtions require deferral of the amount. Income lax recoverable in
relation to donations received under Gifl Aid or deeds ()f covenant is recognised at the time of the donation.
Legacies are recognised on re￿Ipt or othe￿ise rf the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
19-

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
(Continued)
The sale of new and donated goods 15 recognised as income when sold. The gift aid on the income from
donated goods is recognised a5 income when the goods are sold.
1.5 Resources expended
Expenditure is recognised once the￿ is a legal or constnjctive obligation to transfer economic benefit to a
third party. rt is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
The policy for induding ttems ￿￿thIn the relevant aGtNity calegofies of resources expended is to apply costs to
the appropriate calegory where identified and to apportion overheads on aft appropriate basis.
The costs of raising 8nd generating funds shall include the costs of fundraising events. approprlate proportion
of administration salaries and the shop overheads and staffing.
Charitable expenditure shall indude all expenditure diredy related to the objects of the charity and includes
grants. It also indudes support costs and governan￿ costs relating to the obi'ecls of the charity.
The Charity receives grant applications from a number of dient organisalions. The board may accept or reject
the application or accept the application subject to condttions. Although there is no legal liability to pay any
grant to any organisation. and after approval. it is open to the board to wthdraw an approval already granted,
either before or after payment of a grant the accounting trealment is to ueate a creditor for grants relating
specifically to the clients activities in the curTent financial year of the tTUStees imrnediately upon approval, and
to indude grants relating to actiV￿.eS in subsequent financial years as finanoal commitments. At 31 December
2023 there were £nil of such grants approved and unpaid. The comparaltve figure for 2022 was £nil.
Goveman¢e costs shall indude all expenditijre dirediy related to the cornpliance with charitable and statutory
requirements,
There are a number of costs, induding staffing costs, where li is impracticable to allocatè these costs
p￿ciSelY be￿een raising fund5, trading and support for chaiitable a¢tivffjes and the truslees have allocated
such costs on the basis of reasonable estimates as follows.'-
Staffing costs and related expenses
On the basis of salary costs, and hours spent on different activr(ies.
Premises costs and relaled expenses
On the trustees estimate of space allocaled to different activities.
1.6 Tangible fixed assets
Tangible fixed assets are initialty measured at Cost and subsequently measured at cost or valuation, net of
depreuation and any impairment losses.
Tangible fixed assets are ststed at cost less depreoation. Items of less Ihan £100 are not capitalised.
Depreciation is provided at rates calculatsd to write off Ihe cost less estimated residual value of each asset
over its expected useful life, as foll(wts=
Fixtures. fittings & equipment
25% reducing balan
The gain or loss arising on the disposal of an asset is determined as the difference betsveen the sale
proceeds and the carrying value of the asset. and is recognised in the statement of finanual activities.
-20-

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
(Continued)
1.7 Impainnent of fixed assets
At each reporknng end dale, the charity reviews the carrying amounts of ils tangible assets to determine
whether there is any indication that those assets have suffered an impairment 105s. If any such indration
exists, the recoverable amount of the asset is estimated in order to detemiine the extent of the impairment
loss lif any).
1.8 stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost
comprises direct materials and. where applicable, direct labour costs and those overheads that have been
incurred in bringing the stocks to their present location and condition. Ilerns held for distribution at no or
nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the eslimaled Selling price less all estimaled costs of completion and costs to be
incurred in marketing, selling and dislribtjlion.
1.9 Cash and ¢08h equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts.
1.10 Financlal Instruments
The charity has elected to apply the provisions of Seclion 11 '8asic Finanaal In5tTuments' and Section 12
'Other Financial Instfuments Issues, of FRS 102 to all of ils financial instruments.
Financial instruments are recognised in the ¢hariVs balance sheet when thè ¢harity becomes party to the
contractual wovisions of the instrument.
Financial asse15 and liabilities are offset, wilh the net amount5 presented in the financial slalemenls. when
there is 8 legally enforceable right lo set off the recognised amounts and there is an intention to settle on
net basis or to realise the 8sset and settle the liabilrty simultaneously.
Basic financial assets
Basic financial assets. which include debtors and cash and bank balances, are initially measured at
transaction price including transaction cosls and are subsequently caffied at amortised cost using the
effective inleiest method unless the arrangement constitutes a financing Iransaclion, where the transaction is
measured at the present value of the future receipts discounted al a rnarket rale of inlere5t. Financtal a$$e15
classified as receivable wilhin one year are not amortised.
Basic financlal liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price unless
the arrangernent constrtutes a financing transaction, where the debt inslrumenl is measured at the present
value of the future paymenls discounted al a market rate of interest. Financial liabilities da5sified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or se￿iCe$ that have been acquired in Ihe ordinary course of
operations from suppliers. Amounts payable are dassified as Cu￿ent liabilities rf paymelll is due within one
year or less. If not, they are presented as non-currenl liabilities. Trade credttors are recognised initially at
transaction price and subsequenily measured at amortised cost Using the effective interest method.
Derecognltlon of financial liabilities
Finanaal liabilities are derecognised when the tharity's contrathal obligations expire or are discharged or
canTrlled.
21

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
(Continued)
1.11 Provisions
Provisions are recognised when the tharTty has a legal or construcknve present obligation as a result of a past
event, it is probable that the charity will be ￿qUired to settle that obligation and a reliable estimate can be
made of the amount of the obligation.
The amounl ￿cOgniSed as a provision is the best estimate of the consideration required to settie the present
obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation.
Where the effect of the time value of money is malerial, the amount expected to be required to settle the
obligation is recognised at present value. ￿￿en a provision is measured at present value. the unwinding of
the discount is recognised as a finance cost in net incomel(expenditure) in the period in which tt arises.
1.12 Employee benefits
The cost of any unused holiday entitlement is remgnised in the period in ￿leh the employee's services are
received.
Termination benefits are rèts)gnised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or lo provide temiination benefrts.
1.13 Retirement beneffts
Payments to defined contrtbution retirement benefft schemes are th8r9ed as an expense as they fall due.
1.14 Leases
Leases are dassffied as fin8nce leases whenever the tems of the lease transfer substantialty all the risks and
rewards of ownership to the lessees. All other leases 8re dassified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assels fair value at the date of
inception and the present value of the minimum lease payments. The related liabilty is induded in the
balance sheet as 8 finance lease obligation. Lease payments are treated as consisting of capital and interest
elements. The interest is charged to net incomel(expenditurel for the year so as to produce a constant
periodic rate of inlerest on the remaining balance of the liabilty.
Rentals payable under operating leases. induding any lease incentives received, are charged as an expense
on a str8ight line basis over the lem of the relevanl lease.
1.15 Winding up or dissolution of the charlty
If upon winding up or dissolution of the chaiity there remain any assets, after the satisfaction of all debts and
liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body
or bodies having similar objects to the charity.
Critical accounting estimates and judgements
In the application of the charitys accounting poliues. the Trustees are required to make judgements.
estimates and assumptr'ons about the carying amount of assets and liabl1￿'eS that are not Teadily apparent
from other sources. The estimates and associated assumpts'ons are based on historical experience and other
factors that are considered lo be relevant. Actual results may differ from these estimatps.
The estimates and underlying assumpts'ons are reviewed on an ongoing basis. Revisions to ar￿untIng
estimates are recognised in the period in which the estimate is revised where the revision affects fflly that
period, or in the period of the revision and future periods where the revision affecls both current and future
periods.

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Incorne from donations and legacies
Unrestricted Restricted
funds
funds
2023
2023
Total Unrestricted Restrithd
funds
funds
2022
2022
Totsl
2023
2022
Donations and gifts
Legaues receivable
Grants receivable for core
activities
290,032
74.228
364,260
286.928
18,215
173,061
459.989
18,215
3.150
3,150
290,032
77,378
367.410
305,143
173,061
478,204
Donations and gifts
Gift aid tax recovery
CRY Jersey
Other
98,035
95,103
96,894
98,035
95.103
171.122
107,831
107,777
71,320
107,831
125,071
227,087
17,294
155,767
74.228
290,032
74,228
364,260
286,928
173,061
459,989
Income from other trading activlties
Unrestricted Unrestricted
funds
funds
2023
2022
Fundraising activities
Shop in¢xsme from sale of new and donated goods
7,283
904,724
45,041
823,398
Other trading activities
912,007
868,439
Income from investments
Unrestricted Unrestricted
funds
funds
2023
2022
Interest receivable
4,076
510
-23-

CAREAND RELIEF FOR THE YOUNG
(TRADING AS CRY)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Raising funds
Unrestiicted Unrestricted
funds
funds
2023
2022
Cost of fundraising activities
Website development and running rthts
Staff costs
12,192
819
21,850
755
6,542
Fundraising and publiuty
22,355
29,147
in
Operating charity shops
Stsff costs charrty shops
Staff costs allo¢ated lo trading
335,805
403,273
35,418
303.907
361,891
34,361
Trading eosts
774,496
700,159
796,851
729,306
Expenditure on charitable activiti
Relief of
Relief of
children and children and
young
young
people
people
2023
2022
Direct costs
Grant funding of activities (see note 8)
371,590
395,416
Share of support and governaneè ¢osts (see note 9)
Support
Govemance
139,933
6,375
101,477
5.940
517,898
502.833
Analysis by fund
Unrestricted funds
Restricted funds
444.760
73.138
319,885
182,948
517,898
502,833
-24-

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Grants payable
Relief of
children and
young
people
Totsl
2022
Grants to inslitution5'.
Albania
Bulgaria
Cambodia
Guinea
Armenia
Iraq
Kurdistan
Laos
Myanmar
Philippines
Romania
Egypt
Serbia
South Sudan
Guatemala
Togo
Ukraine {indudlng refugees)
Zimbabwe
Greece
Miscellaneous Projects
Bolivia
Madagasgar
Pakistan
Peru
Vietnam
Emergency and One Off Response
Uganda
Haiti
Kenya
Sierra Leone
Turkey
Nepal
Nigeria
Israel
Afghanistan
Burkina Faso
Lebanon
Liberia
Syria
Tanzania
18,830
5.500
7,302
9,015
4,500
23,400
20,000
17,900
12.Q28
7,000
7,800
6.000
6.000
6,000
6,cilO
11,957
11,500
12,000
6,000
1,500
3,000
11,029
7,200
4,025
6,0(X)
18,830
5,500
7,302
9.015
4,500
23,400
20.000
17,900
12,028
7,000
7,800
6.000
6.000
6.000
6,000
11.957
11,500
12,000
6,000
1,500
3,000
11,029
7.200
4,025
6.000
13,203
6,000
17,927
12,546
5,000
19,998
14,036
9,127
6,009
6.000
8.000
6,250
5,500
6,000
4,000
8,870
125,052
12,020
10,120
4,424
7,000
6,000
6,000
10,980
500
8,500
14,754
6,000
11,000
7.000
8,000
3,600
6.000
6,000
9,800
9.256
B.400
5.500
7,910
6,000
9,800
9,256
8,400
5,500
7,910
2.000
17,800
8.000
12,004
6.360
44,074
3.OOQ
2.000
17.800
8,000
12,004
6,360
44.074
3,000
371,590
371,590
395,416
25-

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Grdnts payable
{Continued)
Material grants were paid to the following institutions in 2023:_
Afghanistsn- Kabul - Ass Le Pelican
Iraq- Kurdistan- Hope for Cornmunities
Laos - Rural Skills Training - Fami Paa Baan How COTP Ltd
Madagascar- Le Triomphe Children's Centre- Assoc Tanantsoa
Syria - Mission Fratemelle Am)enienne
Togo- Lome- E¢ole Avenir Enfan
17,800
15,800
17.900
11,029
38.460
11,957
112.946
258.644
Other grants paid to institutions
371.590
eo
The charity achieves its objectives by reviev￿ng grant applications from local charities and non
govemmental organisations in the relevant county- The local reupients are selected wilh great care and the
application of the funds is monitored dosely by the charity to ensure the optimum achievement of the
objectives. The Trustees, Report has more detail on the projects being supported.
Support costs allocated to activities
2023
2022
Staff costs
Depreuation
Travel and subsisten
Telephone and fax
Postage
Stationery and printing
Bank charges
Sundry expenses
Govemance costs
103.675
11,487
15,214
75,322
8,535
8.815
120
1,910
5,488
225
1,062
5,940
2,939
5.791
708
110
6.375
146,308
107,417
Anatysed beiween:
Relief of chIld￿n and young people
146,308
107,417
2023
2022
Governance costs comprise:
Audtt fees
6,375
5,940
6,375
5.940

CARE AND RELIEF FOR THEYOUNG
(TRADING AS CRY)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
10 Net movement in fundg
2Q23
2022
The net movement in funds 15 Stated after chargingl{creditsng).'
Fees payable for the audit of the charitys financial statements
Depreciation of owned tangible fixed assels
Loss on disposal of tangible fixed assets
6,375
11.215
272
5,940
8,442
93
11 Trustees
None of the Trustees (or any persons connecled with them) received any remuneration or reimbursement of
expenses during the year.
12 Employees
The average monthly number of employees during the year was:
2023
Number
2022
Number
Engaged on ¢haritable activities and support
Engaged on fundraising and trading aclivities
30
28
Total
35
33
Employment costs
2023
2022
Èges and salaries
Social security costs
Other pension costs
510,742
28.404
12,564
444,354
22,119
11,643
551,710
478,116
Redundancy payments in the year amount to £0 (2022 - £￿0).
The full time equivalent number of employees is 20 (2022 - 19).
There were no employees whose annual remuneration was more than £60.000.
-27-

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
12 Employees
(Continued)
Remunerdtion of key management personnel
The remuneration of key managernent personnel is as follows.
2023
2022
Agg￿gate compensation
123,359
83,185
13 Taxation
As a registered charity. the company is exempt from income and corporation tsx to the extent that its income
and gains are applicable to charitsble purposes only. Value Added Tax is recoverable by the company.
14 Tangible fixed assets
FixtuTrs,
fittings &
equipm¢nt
Cost
At 1 January 2023
Additions
Disposals
77,483
19,804
(3,149)
At 31 December 2023
94,138
Depreciation and impairment
At 1 January 2023
Deprecialion charged in the year
Eliminated in respect of di5POsals
52,155
11,215
(2,877)
At 31 December 2023
60,493
Carrying amount
At 31 December 2023
33,645
At 31 December 2022
25,328
15 Stocks
2023
2022
Magazines for resale
1,368
-28-

CAREAND RELIEF FOR THE YOUNG
(TRADING AS CRY)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
16 Debtor5
2023
2022
Amounts falllng due within one year:
Trade debtors
Other debtors
Prepayment5 and accrued income
60
41.114
29,116
45.043
24,487
70,290
69,530
17 Creditors: amounts falling due within one year
2023
2022
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
7,019
27.039
2,333
7,018
6,778
32,285
77
8,549
43,409
47,689
18 Provisions for liabilities
2023
2022
Easlleigh shop di18pidalions provision
877
1,754
Movements on provisions..
Ea$tleigh Shop
dilapidations
provision
At 1 January 2023
Utilisalion of provision
1,754
(877)
At 31 December 2023
877
The provision for liabilities and charges is a dilapidations provision for ihe Eastleigh shop. The work will be
done over the new lease lerni of 10 years and so this provision is being written off over this 10 year period
stsrting in 2015. The original figure of £8,770 is an eslimate and some of the dilapidations may be the
responsibility of the leaseholder who Care and Relief for the Young sub-lease from.
-29-

CAREAND RELIEF FOR THE YOUNG
(TRADING AS CRY)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
19 Retirement benefrt schemes
2023
2022
Defined contribution schemes
Charge to profft or loss in respect of defined contribution sthemes
12.564
11,643
The charity operates a defined contribution pension stheme for all quallfying employees. The assets of the
scheme are held separately from those of the charity in an independently adMiniste￿d fund.

a> 10 o a)
cw (o
£ u) o LU LV £ iij I

cfj
i E cy)
oj (u o
rL££
iEI > L o) > ￿- E

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
21 Analysi5 01 net ¥$sets between funds
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
At 310ecember 2023:
Tangible assets
Current assetsllliabilities)
Provisions
33.645
519,776
{877)
33,645
549,473
{877)
29,697
552,544
29,697
582,241
Unrestricted
funds
2022
Restricted
funds
2022
Total
2022
At 31 Oecember 2022:
Tangible assels
Current asselsl(liabilities)
Provisions
25,328
564,466
(1,754)
25,328
589,923
(1,754)
25,457
588.040
25,457
613,497
12 Members. liability
The company is limited by guarantee. not having a share capital and consequently the liability of members is
limited, subject to an undertaking by each member to contribute lo Ihe net assets or liabilities of the company
on winding up such amounls as may be required nol exceeding £1.
23 Operatlng lease commltments
Operating lease payments represent rentals payable by Ihe company for its charity shops and also for a van
on lease rental.
At the reporting end date the company had OLrtstanding commitments for future minimum lease payments
under non-cancellable operating leases of £629,621 12022 - £736,546) for the shop rents and £15,263 {2022 -
£2,277) for the van.
The operating lease payments recognised as an expense in the year are £207.496 (2022 - £187,110) for the
shop rents and £4,46712022- £3,416) for the van.
-33-

CARE AND RELIEF FOR THE YOUNG
(TRADING AS CRY)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
24 Related party transactions
Transactions with related parties
During the year the charity entered into the following iransactions with related parties:
lan Chiddle is also a trustee of King's Community Church (Southampton). During Ihe year there were
donalions received from King's Community Church (Southampton) of £8,945 (2022 - £9,61 n and there were
postage and shredding recharges to King's Communty Church (Southampton) of £1.12012022 - £01. There
were also expenses recharged from ￿ng'S Communty Church (Southampton) of £8,850 {2022 - £2,658). This
consists of £6,250 (2022 - £0) for Offi￿ renovations. £2,400 (2022 - £2.3331 for stationery and £200 {2022 -
£325) for other expenses. Induded in Trade creditors is £794 (2022- £7391 due lo King's Community Church
{Southamplon).
25 Cash generated from operations
2023
2022
(Defiol)Isurpu5 for the year
(31,256)
115.014
Adjustments for:
Investment income recognised in ststement of finanual activities
Loss on disposal of tangible fixed assets
Depreaation and impairment of tangible fixed assets
(4,076)
272
11,215
(510)
93
8,442
Movements in working capital..
{Increase) in stocks
(Increase) in debtors
(Decrease)Iincrease in creditors
(Decrease) in provisions
(1,368)
1760)
(4,2801
(87n
(16,675)
3,770
<877)
Cash (absorbed by)Igenerated from operations
(31,1301
109,257
26 Analysis of changes in net funds
The tharity had no Tnaterial debt durin9 the year.