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Registered number: 03740059
Charity number: 1075611
CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
(A Company Limited by Guarantee)
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
CONTENTS
Page
Reference and Administrative Details of the Company, its Trustees and Advisers
Trustees. Report
Trustees. Responsibilities Statement
Independent Auditors. Report on the Financial Statements
9-12
Consolidated Statement of Financial Activities
13
Consolidated Balance Sheet
14
Company Balance Sheet
15-16
Consolidated Statement of Cash Flows
17
Notes to the Financial Statements
18-34

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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Trustees
M J Ballard
F Evans
R L Froggatt. Executive Chainnan
F K Grandison
E L Tattersdill (resigned 15 April 2025)
SAGTA
N Harries (resigned 12 April 2024)
Company registered
number
03740059
Charity registered
number
1075611
Registered office
Reading Business Centre
Foundation House
Queens Walk
Reading
RG17QF
Company secretary
P Tervet
Chief executive officer
R L Froggatt
Independent auditors
James Cowper Kreston Audit
Chartered Accountants and Statutory Auditor
Reading Bridge House
George Street
Reading
Berkshire
RG18LS
Bankers
Co-operative Bank
1 Balloon Street
Manchester
N60 4EP
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The Trustees present their annual report together wilh ihe financial statements of the Company for the year 1
October 2023 to 30 September 2024. The Annual Report serves the purposes of both a Trustees. report and a
directors. report under cornpany law. The Trustees confirm that the Annual Report and financial statements of
the charitable company comply with the current statutory requirements, the requirements of the charitable
company's governing document and the provisions of Ihe Siatement of Recommended Practice (SORP)
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report
required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors,
Report) Regulations 2013 has been omitted.
The company also operates under the name CL:AIRE. The detail included in this report includes figures and
information for both CL:AIRE and its subsidiary company,. CL.'AIRE Initiatives Ltd (company number 13628954).
For these purposes, the name 'CL:AIRE' is used throughout.
Legal Status
The company is registered as a charitable company limited by guarantee and was set up govemed by a
Memorandum of Association and Articles dated 23 March 1999. The Articles were amended by special
resolution on 25 April 2008, 5 April 2011, and 21 February 2014. The Company operates a subsidiary
organisation, CL'.AIRE Initiatives Ltd (Company number 13628954) which operates with a separate Board of
Directors and is a wholly owned subsidiary of CL:AIRE.
The Board of Trustees represents the Members and has overall financial and management responsibility for
CL:AIRE.
Structure, governance, and management
Method of appointment or election of Trustees
New Trustees are appointed by their fellow Trustees, and they are often already familiar with the issues
surrounding the Charity and the work the Charity perfoms.
Policies adopted for the induction and training of Trustees
To ensure new trustees can effectively fulfil their responsibilities they are briefed on Ihe company's activities
when they start. New Trustees are also reminded of their duties and responsibilities by providing Commission
guidance from the Charity Commission as a part of the induction process. Having undertaken a governance
review in late 2024, specific training for Trustees will be identified and offered as a part of their induction in
future.
Organisational structure and decision making
Trustees are responsible for setting out the general aims and activities of the charity with day-to-day decisions
delegated to management.
Management and Staff Team
CL-AIRE staff includes a team of 13 operational and administrative staff (calculated as full-time equivalents).
They are responsible for carying out the day-to-day activities of CL:AIRE and achieving the companys
objectives. Pay and remuneration of the Charivs staff is set annually by management and approved by the
Board as a part of the budget process. For administrative staff, pay is set according to experience and market
conditions. For technical staff, salaries are set against criteria such as level of experience and benchmarking
against sector salaries where possible.
Advisory Groups
The staff are supported by a Technology and Research Group (TRG). This group consists of individuals with
considerable expertise in the practical aspects of research and development and includes researchers,
technology developers and policy makers.
The group provides advice to CL:AIRE as well as independent verificalion of CL'.AIRE's working documents. The
TRG participates in the selection of projects and sites and helps to fomiulate a demonstration and research
strategy for CL-AIRE. This group gives their time voluntarily to CL-AIRE.
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Objectives and activities
a. Policies and objectives
CL-AIRE is an independent, not for profit organisation established to stimulate the regeneration of contaminated
land in the UK by raising awareness of and confidence in practical, sustainable remediation lechnologies.
CL-AIRE is committed to providing a valuable service for all those involved in contaminated land. The Charity
develops training resources, disseminates information, raises standards through education and acts as a
credible resource for all stakeholders, ensuring thal it remains at the cutting edge of best practice and
innovation.
The Aims and Objectives of the Charity, as set out in the Articles of Association, are as follows:
To advance education and promole study and research for the benefit of the public about the protection of
the environment generally and without limitation the remediation of contaminated land.
To promote the conservation, rehabilitation. reclamation. ￿MedIation. and improvement of the physical and
natural environment for the benefit of the public in the United Kingdom.
CL:AIRE looks to achieve these objectives by working with industry, thrugh its membership and working groups,
to identify common problems in the field of sustainable land management. Using its extensive experience of
developing industry-led initiatives, the Charity works with highly respecled experts and govemment to develop
solutions which are tested and critiqued by technical members to ensure that they are fil for purpose.
The company recognises the Importan￿ of accountability and consequently has established a comprehensive
and transparent process under which it carries out its activities and produces its publications. The process is
defined in several working documents, most of which are available on its website {www.claire.co.uk).
Achievements and performance
a. Review of activities
For Ihe financial year the Charity set the following high-level goals-
Further develop the profile of the Charity.
Increase membership and industry engagement.
Increase the use and knowledge of the Definition of Waste: Code of Practi￿.
Educate and train key stakeholders.
Develop a digital strategy.
The Charity met these objectives by carrwng out the following activities:
During the financial year the company continued to raise its profile within the contaminated land industry through
meetings, presentations. media articles. technical and research reports and bulletins. fact sheets and case
studies.
It continues to produce regular and topical infomiation in the form of a monthly e alert service that has a
readership list of over 5.000.
CL:AIRE has a portfolio of Technology Demonstration Projects and Research Projects that can be viewed online
and actively encourages potential project partners to submit new proposal applications.
Other profile-raising opportunities were generated from the continuation of its secretariat role for The Land
Forum which was originally established by DCLG and Defra to promote the sustainable use of land. It brings
together private and public sector organisations to take an open and forward-looking strategic overview of
current and future land use issues identifying key challenges as they arise and seeking appropriate resolutions.
All notes from the meeting being made publicly available from CL:AIRE's website at www.claire.co.ukllandforum.
CLAIRE technical and corporate membership has remained steady throughout the financial year. There is an
established communication link be￿een CL'.AIRE and the industry which encourages the development of better
regulation to maintain and improve standards across the industry.
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
As well as providing these essential services, membership has helped to sustain CL:AIRE to further develop new
industry initiatives which solve problems, raise standards, save money, and offer networking opportunilies.
Membership levels are maintained through networking, engaging industry, marketing, Iraining, and secretariat
roles.
CL-AIRE has continued its role as the facilitator of the Definition of Waste- Code of Practice, which is an initiative
designed to improve the sustainable and cost-effective development of land. The code of practice has allowed
significant cost and environmental benefits to be realised across the UK having been applied to hundreds of
construction projects.
Training courses for the linked 'qualified person, role remain CL.'AIRE's most popular course.
CL:AIRE's commitment to training and education has also been maintained through the continued growth of the
interactive e-leaming training program for various subjects deemed relevant to the EA and wider industry. The e-
learning platform has provided relevant and cost-effective training throughout the financial year. Through
engaging with its varied membership and networking groups. CL-AIRE has ensured that Ihe training it develops
is relevant and fit for purpose.
CL-AIRE has invested in improvements to its digital offering. Work to further strenglhen the digital infrastructure
and create a better experience for its users has been ongoing. Much of this work has been planning how to bring
all of CL.'AIRE's digital systems and dalabases together to make efficiencies, improve security and enhance the
user experience. Engagement with users increased throughout the year, and investment was made in increasing
the number of IT staff to support this work.
Full details of CL:AIRE projects, initiatives, membership, events, and training courses can be found at
www.claire.co.uk.
Financial review
Going concem
The company has adequate reserves and cash and generated a healthy surplus on its activities this financial
year, the Board increased fees for various cost ￿￿treS in line with additional costs required to carry out services
and activities. The fee increases were reviewed by key industry stakeholders and the Board were satisfied with
the financial modelling that shows that the company remains a going concem for at least twelve months from the
date of approval of the accounts which have accordingly been prepared on the going concern basis.
Income
The company received funding to cary out its objectives without restriction and this funding is identified in the
financial stalements as Unreslricted Funds.
The Group received £1,379,575 (2023: £1,067.043) unrestricted income during the year. Resources that have
been expended are £1,224,751 (2023: £1,241.860) with £154,824 (2023: (£174,817)) nel accumulated income
resource remaining.
c. Level of Reserves
During the financial period ended 30 September 2024, CL:AIRE's management and Truslees have been
proactive in sourcing funds as well as making efficiencies where possible, to enable the Charity to maintain its
operations for the foreseeable future.
Grants from external funders are paid through CL.'AIRE to institutions regarding specific projects as set out in
note 6 to the accounts. As detailed above, the Charity {with support from its advisory groups) undertakes a
comprehensive and transparent prO￿sS of review before committing funds to such projects.
As of 30 September 2024, the Group had funds of £606,259, as compared to £451,435 at the end of the
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
previous year. After excluding amounts invested in fixed assets, free reserves stood at £565,286 (2023
£376,771).
For unrestricted reserves, the Charity aims to maintain a minimum of £350,000, which is a sufficient level to
meet at least six months, core operating costs. This figure is reviewed annually.
The remainder of the unrestricted reserves are to be used to provide working capital as well as funding growth
where appropriate.
d. Risk
Risk to the management of the charitable cornpany is controlled by applying the principles of good corporate
governance and adhering to the Memorandum and Articles of Association and the Members. Agreement, and
regular meetings of the Board to review and discuss the charitable coMpan￿S operations. The charitable
company carries directors. and officers,, and professional indemnity insurance.
Employment risk is controlled by employing a qualified Human ReSoU￿S manager. The charitable company
carries employers. liability insurance.
Project risk is controlled by a comprehensive and transparent process that involves a formal project application
that is reviewed by the Technology and Research Group. Approved projects are sent to the board for ratification.
The charitable company has developed legal contracts that are applied to charitable company approved sites
and projects.
These contracts are based upon defined milestones which ensure that the project is being carried out according
to the approved work plan. At the conclusion of the project the charilable company publishes a report describing
the project and its results.
Financial risk is controlled by quarterty reporting of the financial position of the charitable company. Management
accounts are prepared by the finance manager and viewed and discussed by the Board of Trustees. Statutory
financial statements are prepared annually, audited by James Cowper Kreston, and presented to the board.
The charitable company has prepared a Health & Safety and Environmental Policy Statement to guide charitable
company practice in matters that could affect the environment.
The charitable company completes all necessary documentation to comply with requirements of the Registrar of
Companies, the Charity Commission, ENTRUST and the Inland Revenue to control regulatory risk.
Investment policy
The investment policy of the charitable company is to minimise risk and to deposit surplus funds in a high
interest account with easy access to the funds. During the year funds in this deposit account were mainiained,
gaining interest on the consideration deposited. The Truslees consider this to be a suitable use of the charitable
companls funds.
Fundraising
The charitable company does not raise funds from the General Public so is not obliged to follow fundraising
regulations and does not report on fundraising practice.
Plans for future periods
Future developments
CL-AIRE will continue to pursue its crucial knowledge transfer role in remediation and regeneration working with
landowners, consultants, technology providers, academia, Government. and other organisations within relevant
sectors. It will disseminate and share industry research and best practice as widely as possible to benefit its
expanding network of members and stakeholders.
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
CL:AIRE will continue to expand the offering for the Membership scheme, building meaningful and long-term
partnerships with organisations and businesses that wish to pursue shared objectives.
CL-AIRE will encourage new technology demonstrations, ensuring that sustainable remediation technologies get
the backing the technologies deserve. In doing so CL-AIRE will promote business opporlunities to CL-AIRE'S
partners by linking problem holders with solution providers and targeting grant funding to support the innovation
process.
CL:AIRE will continue to develop new training and educational materials.
CL-AIRE will continue to support both the public and the private sector in accelerating sustainable regeneration.
Directors. responsibilities statement
The Trustees (who are also directors of Contaminated Land- Applications in Real Environments} are responsible
for preparing the Trustees Report and the financial stalements in accordance with applicable law and
regulations.
Company law requires the Trustees to prepare financial statements for each financial year. Under that law the
Trustees have elected to prepare the financial statements in accordance with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. under company
law the Trustees must not approve the financial statements unless they are satisfied that Ihey give a true and fair
view of the state of affairs of the charitable company and of the profit or loss of the charitable company for that
period.
In preparing these financial statements, the Trustees are required to:
select suitable accounting policies for the charitable companls financial statements and then apply them
consistently.
make judgments and accounting estimates that are reasonable and prudent.
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
charitable company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the charitable companls transactions and disclose with reasonable accuracy at any time the financial position of
the charitable company and to enable them to ensure that the financial statements comply with the Companies
Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
Disclosure of information to auditors
Each of the persons who are Trustees at the time when this Trustees. Report is approved has confirmed that..
so far as the Trustee is aware, there is no relevant audit information of which the charitable companys
auditors are unaware, and
the Trustee has taken all the steps that ought to have been taken as a Trustee to be aware of any relevant
audit information and to establish that the charitable companVs auditors are aware of that information.
Auditors
James Cowper Kreston have been appointed as auditor for the ensuing year in accordan￿ with section 485 of
the Companies Act 2006.
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Small companies note
In preparing this report, the directors have taken advantage of the small companies, exemptions provided by
section 415A of the Companies Act 2006.
Approved by order of the members of the board of Trustees and signed on Iheir behalf by:
Richard Fr(WBtt I9￿n2025 11 O356BSTiirrc*ll
R L Froggatt
Chair of Trustees
Date: 19 June 2025
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The Trustees {who are also the directors of the Company for the purposes of company law} are responsible for
preparing the Trustees. Report and the financial statements in accordan￿ with applicable law and United
Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law,
the Trustees must not approve the financial statements unless they are salisfied that they give a true and fair
view of the state of affairs of the Group and the Company and of their incorning resources and application of
resources, including their income and expenditure, for that period. In preparing these financial statements, the
Trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP (FRS 102)"
make judgments and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements-
prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume that the
Group will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Group and the Companvs transactions and disclose with reasonable accuracy at any time the financial
position of the Group and the Company and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the Group and the Company and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on its behalf by:
I9JU￿2￿5 71￿..56 BSTIUTC *11
R L Froggatt
Chair of Trustees
Date: 19 June 2025
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF CONTAMINATED LAND: APPLICATIONS IN
REAL ENVIRONMENTS
Opinion
We have audited the financial statements of Contaminated Land: Applications In Real Environments (the 'parent
charitable company,) and its subsidiaries (the 'group') for the year ended 30 September 2024 which comprise the
Consolidated Statement of Financial Activities. the Consolidated Balance Sheet, the Company Balance Sheet,
the Consolidated Statement of Cash Flows and the related notes, including a sumrnary of significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable law and United
Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland. (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial ststements-
give a true and fair view of the state of the Group's and of the parent charitable companls affairs as at 30
September 2024 and of the Group's incoming resources and application of resources, including its income
and expenditure for the year then ended.
have been properly prepared in accordan￿ with United Kingdom Generally Accepted Accounting
Practice., and
have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities
Act2011.
Basis for opinion
We conducted our audit in accordance with Intemational Standards on Auditing {UK> (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit
of the financial statements section of our report. We are independent of the Group in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the United Kingdom, including the
Financial Reporting Council's Ethical Stsndard, and we have fulfilled our other ethical responsibilities in
accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomied, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively. may cast significant doubt on the Group's or the parent charitable
company's ability to continue as a going cOn￿M for a period of at least twelve months from when the financial
statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees v4ith respect to going concern are described in the
relevant sections of this report.
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF CONTAMINATED LAND: APPLICATIONS IN
REAL ENVIRONMENTS (CONTINUED)
Other inforniation
The other information comprises the infomation included in the Annual Report olher than the financial
statements and our Auditors. Report thereon. The Trustees are responsible for the olher infomation contained
within the Annual Report. Our opinion on the financial statements does not cover the olher information and,
except to the extent otherwise explicilly staled in our reporl, we do not express any form of assurance conclusion
thereon. Our responsibility is to read the other information and, in doing so, consider whelher the other
information is materially inconsistent with the financial statements or our knowledge obtained in the course of the
audit, or otherwise appears to be materially misstaled. If we identify such material inconsistencies or apparent
material misstatements, we are required to determine whether this gives rise to a material misstaternent in the
financial statements themselves. If, based on the work we have perforrned, we conclude that there is a material
misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Trustees. Report for the financial year for which the financial statements are
prepared is consistent with the financial statements.
the Trustees, Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understsnding of the charitable company and its environment obtained in the
course of the audit, we have not identified material misstatements in the Trustees, Report.
We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires
us to report to you if, in our opinion:
the parent charitsble company has not kept adequate and sufficient accounting records, or returns
adequate for our audit have not been received from branches not visited by us., or
the parent charitable company financial statements are not in agreement with the accounting records and
returns. or
certain disclosures of Trustees, remuneration specified by law are not made; or
we have not received all the infomiation and explanalions we require for our audit- or
the Trustees were not entitled to prepare the financial statements in accordance with the small companies
regime and take advantage of the small companies, exemptions in preparing the Trustees, Report and
from the requirement to prepare a Strategic Report.
Responsibilities of trustees
As explained more fully in the Trustees. Responsibilities Statement, the Trustees (who are also the directors of
the charitable company for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view. and for such internal conlrol as the
Trustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or e￿Or.
In preparing the financial statements, the Trustees are responsible for assessing the Group's and the parent
charitable company's ability to continue as a going concem. disclosing, as applicable, matlers relaled to going
concem and using the going cOn￿M basis of accounting unless the Trustees either intend to liquidate the Group
or the parent charitable company or to cease operations, or have no realistic alternative but to do so.
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF CONTAMINATED LAND: APPLICATIONS IN
REAL ENVIRONMENTS (CONTINUED)
Auditors. responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an Auditors, Report that includes our
opinion. Reasonable assurance is a high level of assuran￿, but is not a guarantee that an audit conducted in
accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstalements can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users iaken on the basis of these financial statements.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including
those leading to a material missiatement in the financial stalements or non-compliance with regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and Iransaclions
reflected in the financial ststements, as we will be less likely to become aware of instances of non-compliance.
The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves
intentional concealment, forgery, collusion, omission or misrepresentation.
The specific procedures for this engagement that we designed and performed to detect material misstatements
in respect of irregularities, including fraud, were as follows-
Enquiry of management and those charged with govemance around actual and potential litigation and
claims-
Enquiry of management and those charged wtth g0Veman￿ to identify any material instan￿$ of non-
compliance with laws and regulations.
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance
with applicable laws and regulations-
Perfonning audit work to address the risk of irregularities due to management override of controls, including
testing of joumal entries and other adjustments for appropriateness. evaluating the business rationale of
significant transactions outside the nomial course of business and reviewing accounting eslimates for
evidence of bias.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at: www.frc.or
.uklauditorsres
onsibilities. This description fonns part of our
Auditors, Report.
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF CONTAMINATED LAND: APPLICATIONS IN
REAL ENVIRONMENTS (CONTINUED)
Use of our report
This report is made solely to the charitable companls members, as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006, and to the charitable companls trustees, as a body, Part 4 of the Charities
(Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the
charitable company's members those matters we are required to stale to them in an Auditors. 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 charitable company and its members, as a body, for our audit work, for this report, or for the opinions
we have fomed.
Darren O'connor BSc(Hons) FCCA ACA (Senior Statutory Auditor)
for and on behalf of
James Cowper Kreston Audit
Chartered Accountants and Statutory Auditor
Reading Bridge House
George Street
Reading
Berkshire
RG18LS
Date: 26th June 2025
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND
EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Charitable activities
355,978
1,023,444
153
355,978
1,023,444
153
267,309
799,690
44
Other trading activities
Investments
Total income
1,379,575
1,379,575
1,067,043
Expenditure on:
Raising funds
Charitable activities
715,938
508,813
715,938
508,813
751,701
490,159
Total expenditure
1,224,751
1,224,751
1,241,860
Net movement in funds
154,824
154,824
(174,817)
Reconciliation of funds:
Total funds brought forward
Net movement in funds
451,435
154,824
451,435
154,824
626,252
(174,817)
Total funds carried forward
606,259
606,259
451,435
The Consolidated Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 18 to 34 fom part of these financial statements.
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
REGISTERED NUMBER: 03740059
CONSOLIDATED BALANCE SHEET
AS AT 30 SEPTEMBER 2024
2024
2023
Note
Fixed assets
Intangible assets
Tangible assets
12
12,603
28,370
42,284
32,380
13
40,973
74,664
Current assets
Debtors
15
161,594
723,829
127,144
554,815
Cash at bank and in hand
885,423
681,959
Creditors.. amounts falling due within one
year
16
(320,137)
(305,188)
Net current assets
565,286
376,771
Total assets less current liabilities
606,259
451,435
Total net assets
606,259
451,435
Charity funds
Unrestricted funds
General funds
17
606,259
451,435
Total unrestricted funds
17
606.259
451,435
Total funds
606,259
451,435
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
RIch￿OF￿3artl9￿n Z02511..03'.56*TIUTC+11
R L Froggatt
Chair of Trustees
Date: 19 June 2025
The notes on pages 18 to 34 fom part of these financial statements.
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VithalSignatur8 Transaction Ref. 59VD-GF3T-7Q4T 19 Jun 2025 11..03..57 BST IUTC +1) D 114 P 17136
CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
REGISTERED NUMBER: 03740059
COMPANY BALANCE SHEET
AS AT 30 SEPTEMBER 2024
2024
2023
Note
Fixed assets
Intangible assets
Tangible assets
Investments
12
8,389
21,106
100
16,303
26,332
100
13
14
29,595
42,735
Current assets
Debtors
15
73,343
397,680
82,706
472,027
Cash at bank and in hand
471,023
554,733
Creditors.. amounts falling due within one
year
16
(202,814)
(194,068)
Net Current assets
268,209
360,665
Total assets less current liabilities
297,804
403,400
Total net assets
297,804
403,400
Charity funds
Unrestricted funds
General funds
17
297,804
403,400
Total unrestricted funds
17
297,804
403,400
Total funds
297,804
403,400
The Companvs net movement in funds for the year was £{105,596) (2023- £106,948).
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to
the small companies regime.
Page 15

VithalSignatur8 Transaction Ref. 59VD-GF3T-7Q4T 19 Jun 2025 11..03..57 BST IUTC +1) D 114 P 18136
CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
REGISTERED NUMBER: 03740059
COMPANY BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Rthard 19JuDak5 BSTiufc +11
R L Froggatt
Chair of Trustees
Date: 19 June 2025
The notes on pages 18 to 34 fom part of these financial statements.
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
2024
2023
Cash flows from operating activities
Net cash used in operating activities
179,846
(199,490)
Cash flows from investing activities
Dividends, interests and rents from investments
Purchase of intangible assets
Purchase of tangible fixed assets
153
44
(6,085)
(4,900)
(6,363)
Net cash used in investing activities
(10.832)
(6,319}
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
169,014
(205,809)
760,624
554,815
Cash and cash equivalents at the end of the year
723,829
554,815
The notes on pages 18 to 34 form part of these financial statements
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
General information
Contaminated Land: Applications in Real Environments is a private company, limited by guarantee,
incorporated in England and Wales. The registered office is Reading Business Centre, Fountain House,
Queens Walk, Reading, RG1 7QF.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordan￿ wilh the Charities SORP {FRS 102) -
Accounting and Reporting by Charities: Statement of Recommended Praclice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Contaminated Land- Applications In Real Environments meets the definition of a public benefit entity
under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value
unless otherwise stated in the relevant accounting policy.
The Consolidated Statement of Financial Activities (SOFA) and Consolidated Balance Sheet
consolidate the financial statements of the Company and its subsidiary undertaking. The results of
the subsidiary are consolidated on a line by line basis.
The Company has taken advantage of the exemption allowed under section 408 of the Companies
Act 2006 and has not presented its own Stalement of Financial Activities in these financial
statements.
2.2 Income
All income is recognised once the Company has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Consolidated Ststement of Financial Activities on a receivable basis. The
balance of income received for specific purposes but not expended during the period is shown in the
relevant funds on the Balance Sheet. Where income is received in advance of enlitlement of receipt,
its recognition is deferred and included in creditors as deferred income. Where entitlement occurs
before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment
income is receivable.
Income from training and the provision of services is recognised as income as the service is
provided. Amounts received in respecl of fulure periods is carried forward as deferred income.
Membership income is recognised on a straight line basis over the period of membership. Any
proportion of membership receipts that relates to future periods is carried forward as deferred
income.
2.3 Company status
The company is a company limited by guarantee. The members of the company are the Trustees
names on page 1. In the event of the company being wound up, the liability in respect of the
guarantee is limited to £1 per member of the company.
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accounting policies (continued)
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third party, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligalion can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the totsl of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct costs attributable to a single activity are allocaled directly
to that activity. Shared costs which contribute to more than one aclivity and support costs which are
not attributable to a single activity are apportioned between those activilies on a basis consistent with
the use of reSoUr￿s. Central staff costs are allocaled on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Group's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.5 Research and development
Development costs are capitalised within intangible assets where they can be identified with a
specific product or project anticipated to produce future benefits, and are amortised on the straight
line basis over the anticipated life of the benefits arising from the completed product or project.
Deferred research and development costs are reviewed annually, and where future benefits are
deemed to have ceased or lo be in doubt, the balance of any related research and development is
written off to the Consolidated Statement of Financial Activities.
2.6 Interest receivable
Interest on funds held on deposit is induded when receivable and the amount can be measured
reliably by the Group- this is nomially upon notification of the interest paid or payable by the institution
with whom the funds are deposited.
2.7 Intangible assets and amortisation
Intangible assets costing £500 or more are capitalised and recognised when future economic
benefits are probable, and the cost or value of the asset can be measured reliably.
Intangible assets are initially recognised at cost. After recognilion, under the cost model, intangible
assets are measured at cost less any accumulated amortisalion and any accumulated impairment
losses.
Amortisation is provided on intangible assets at rates calculaled to write off the cost of each asset on
a straight-line basis over its expected useful life.
Amortisation is provided on the following bases-
Development expenditure
Website
3 year straight line
3 years straight line
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accounting policies (continued)
2.8 Tangible fixed assets and depreciation
Tangible fixed assets costing £500 or more are capitalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated deprecialion and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less Iheir residual value
over their estimated useful lives, using the straighl-line method.
Depreciation is provided on the following bases-
Fixtures and fittings
Computer equipment
7 years straight line
5 years straight line
2.9 Investments
Fixed asset investments are a fom of financial instrument and are initially recognised at their
transaction cost and subsequently measured at fair value at the Balance Sheet date, unless Ihe value
cannot be measured reliably in which case it is measured at cost less impaimient. Investmeni gains
and losses, whether realised or unrealised, are combined and presented as 'Gainsl(Losses) on
investments, in the Consolidaled Statement of Financial Aclivities.
Investments in subsidiaries are valued al cost less provision for impairment.
2.10 Debtors
Trade and other debtors are recognised at Ihe settlemenl amount after any Irade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.11 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of Ihe deposil or similar account.
2.12 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably.
Liabilities are ￿CogniSed at the amount that the Company anticipates it will pay to settle the debt or
the amount it has received as adVan￿d payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on Ihe presenl value of those
amounts, discounted at the pre-tax discount rale that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Consolidated Statement of Financial Activities as a
finance cost.
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accounting policies (continued)
2.13 Financial instruments
The Group only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
2.14 Pensions
The Group operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the Group to the fund in respect of the year.
2.15 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtheran￿ of the general objectives of the Group and which have not been designated for other
purposes.
Investment income, gains and losses are allocated to the appropriate fund.
Income from charitable activities
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Training income
Projects and consultancy income
Other income from charitable activities
Membership subsciptions
Charitable trading fees receivable
103,938
108,361
1,125
121,558
20,996
103,938
108,361
1,125
121,558
20.996
76,424
63,716
2,000
108,959
16,210
355,978
355,978
267,309
Total 2023
267,309
267,309
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Income from other trading activities
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Charitable trading subsidiary income
1.023,444
1,023,444
799,690
Total 2023
799,690
799,690
Investment income
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Investment income
153
153
44
Total 2023
44
44
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Expenditure on raising funds
Other trading expenses
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Direct costs
9,330
222,515
178,503
282,042
23,548
9,330
222,515
178,503
282,042
23,548
30,598
253,477
247,162
198,698
21,766
Administration expenses
Direct staff costs
Administration staff costs
Depreciation and amortisation
715,938
715,938
751,701
Total 2023
751,701
751,701
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted
funds
2024
Total
2024
Total
2023
Stimulating regeneration of contaminated land
508,813
508,813
490,159
Total 2023
490,159
490,159
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Analysis of expenditure by activities
Activities
undertaken
directly
2024
Support
costs
2024
Total
funds
2024
Total
funds
2023
Stimulating regeneration of contaminated land
439,866
68,947
508,813
490,159
Total 2023
414,859
75,300
490,159
Analysis of support costs
Total
funds
2024
Total
funds
2023
Activities
2024
Depreciation
Office costs
Governance costs
21,128
28,408
19,411
21.128
28,408
19.411
20,041
37,358
17,901
68,947
68,947
75,300
Total 2023
75,300
75,300
Auditors. remuneration
2024
2023
Fees payable to the Companvs auditor for the audit of the Companls
annual accounts
12.000
10,500
Fees payable to the Companls auditor in respect of:
The auditing of accounts of the subsidiary of the company
Taxation compliance servi￿$
9,500
1,500
7,750
1,205
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
10. Staff costs
Group
2024
Group
2023
Company
2024
Company
2023
Wages and salaries
Social security costs
Contribution to defined contribution pension
schemes
644,793
68,165
614,190
64,080
244,236
27.013
227,099
23,091
35,036
33,515
16,200
15,735
747,994
711,785
287,449
265,925
The average number of persons employed by the Company during the year was as follows:
Group
2024
No.
Group
2023
No.
Company
2024
No.
Company
2023
No.
Employees
18
16
The average headcount expressed as full-time equivalents was:
Group
2024
No.
Group
2023
Company
2024
Company
2023
No.
Employees
13
14
The number of employees whose employee benefits (excluding employer pension costs) exceeded
£60.000 was:
Group
2024
No.
Group
2023
No.
In the band £60,001- £70,000
In the band £80,001- £90,000
In the band £100,001- £110,000
The total amount of remuneration paid to key management personnel was £182,877 (2023.. £205,914).
Trustees. remuneration and expenses
2024
2023
N Harries
Remuneration
34,218
2.737
3.989
51,758
4,140
3,390
Pension contributions paid
Other benefits
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Trustees. remuneration and expenses (continued)
During the year ended 30 September 2024, expenses totalling £3,249 were reimbursed or paid directly to
3 Trustees (2023 - £6,686 to 3 Trustees) for food and travel costs.
12.
Intangible assets
Group
Develop-
ment
Website
Total
Cost
At 1 October 2023
105,600
105,600
4,900
Additions
4,900
At 30 September 2024
4,900
105,600
110,500
Amortisation
At 1 October 2023
Charge for the year
63,316
33,742
63,316
34,581
839
At 30 September 2024
839
97,058
97,897
Net book value
At 30 September 2024
4,061
8,542
12.603
At 30 September 2023
42.284
42,284
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
12. Intangible assets (continued)
Company
Develop-
ment
Website
Total
Cost
At 1 October 2023
Additions
40,300
40,300
4.900
4,900
At 30 September 2024
4,900
40,300
45,200
Amortisation
At 1 October 2023
Charge for the year
23,997
11,975
23,997
12,814
839
At 30 September 2024
839
35,972
36,811
Net book value
At 30 September 2024
4,061
4,328
8,389
At 30 September 2023
16,303
16,303
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
13. Tangible fixed assets
Group
Fixtures and
fittings
Computer
equipment
Total
Cost or valuation
At 1 October 2023
Additions
18.118
34,067
6,085
52,185
6.085
At 30 September 2024
18.118
40,152
58,270
Depreciation
At 1 October 2023
Charge for the year
4,552
2,588
15,253
7,507
19.805
10,095
At 30 September 2024
7,140
22,760
29.900
Net book value
At 30 September 2024
10,978
17,392
28,370
At 30 September 2023
13,566
18,814
32,380
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
13. Tangible fixed assets (continued)
Company
Fixtures and
fittings
Computer
equipment
Total
Cost or valuation
At 1 October 2023
18.118
25,783
3,088
43,901
3.088
Additions
At 30 September 2024
18.118
28,871
46,989
Depreciation
At 1 October 2023
Charge for the year
4,552
2,588
13,017
5,726
17,569
8,314
At 30 September 2024
7,140
18,743
25,883
Net book value
At 30 September 2024
10,978
10,128
21,106
At 30 September 2023
13,566
12,766
26,332
14.
Fixed asset investments
Investments
in
subsidiary
companies
Company
Cost or valuation
At 1 October 2023
100
At 30 September 2024
100
Net book value
At 30 September 2024
100
At 30 September 2023
100
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CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
15. Debtors
Group
2024
Group
2023
Company
2024
Company
2023
Due within one year
Trade debtors
111,920
62,757
18,689
16,850
37.804
10,352
55,426
16,928
Amounts owed by group undertakings
Prepayments and accrued income
49,674
64,387
161,594
127,144
73,343
82,706
16. Creditors: Amounts falling due within one year
Group
2024
Group
2023
Company
2024
Company
2023
Trade creditors
40,723
67,046
4,384
207,984
24,543
37,594
3,218
239,833
24,750
12,307
1,274
164,483
23,295
15,378
734
Other taxation and social security
Other creditors
Accruals and deferred income
154,661
320,137
305,188
202,814
194,068
Group
2024
Group
2023
Company
2024
Company
2023
Deferred income at 1 October 2023
Resources defe￿ed during the year
Amounts released from previous periods
172,491
144,340
(172,491)
285,939
115,836
172,491
124,972
{285,939) {115,836)
90,851
115,836
(90,851)
Deferred income at 30 September 2024
144,340
172,491
124,972
115,836
Deferred income is income re￿iVed in relation to membership subscriptions, projects and training
courses to be held in 2024125.
Page 30

VithalSignatur8 Transaction Ref. 59VD-GF3T-7Q4T 19 Jun 2025 11..03..57 BST IUTC +1) D 114 P 33136
CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
17. Statement of funds
Statement of funds - current year
Balance at
30
September
2024
Balance at 1
October
2023
Income Expenditure
Unrestricted funds
451,435
1,379,575
General funds
(1,224.751}
606,259
Statement of funds - prior year
Balance at
30
September
2023
Balance at
1 October
2022
Income Expenditure
Unrestricted funds
General funds
626,252
1,067,043 (1,241,860)
451,435
18. Summary of funds
Summary of funds - current year
Balance at
30
September
2024
Balance at 1
October
2023
Income Expenditure
General funds
451,435
1,379,575
(1,224,751)
606,259
Summary of funds - prior year
Balance at
30
September
2023
Balan￿ at
1 October
2022
Income Expenditure
General funds
626,252
1,067,043 (1,241,860)
451,435
Page 31

VithalSignatur8 Transaction Ref. 59VD-GF3T-7Q4T 19 Jun 2025 11..03..57 BST IUTC +1) D 114 P 34136
CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
19. Analysis of net assets between funds
Analysis of net assets between funds - current period
Unrestricted
funds
2024
Total
funds
2024
Tangible fixed assets
Intangible fixed assets
Current assets
Creditors due within one year
28,370
28,370
12,603
12,603
885,423
885,423
(320,137) (320,137)
Total
606,259
606,259
Analysis of net assets between funds - prior period
Unrestricted
funds
2023
Total
funds
2023
Tangible fixed assets
Intangible fixed assets
Current assets
32,380
42,284
681,959
(305,188)
32,380
42,284
681,959
(305,188)
Creditors due within one year
Total
451,435
451,435
Page 32

VithalSignatur8 Transaction Ref. 59VD-GF3T-7Q4T 19 Jun 2025 11..03..57 BST IUTC +1) D 114 P 35136
CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
20.
Reconciliation of net movement in funds to net cash flow from operating activities
Group
2024
Group
2023
Net incomelexpenditure for the period (as per Statement of Financial
Activities)
154,824
(174,817)
Adjustments for:
Depreciation charges
Amortisation charges
Dividends, interests and rents from investments
Decreasel(increase) in debtors
Increasel(decrease) in creditors
10.095
34,581
(153)
(34,450)
14.949
9,515
33,741
{44)
134,943
(202,828)
Net cash provided byl(used in) operating activities
179,846
(199,490)
21. Analysis of cash and cash equivalents
Group
2024
Group
2023
Cash in hand
723,829
554,815
Total cash and cash equivalents
723,829
554,815
22. Analysis of changes in net debt
At30
September
2024
October
2023 Cash flows
Cash at bank and in hand
554,815
169,014
723,829
554,815
169,014
723,829
23.
Pension commitments
The group operates a defined contribution pension scheme. The assets of the scheme are held separately
from those of the group in an independently administered fund. The pension cost charge represents
contributions payable by the group to the fund and amounted to £35,036 {2023'. £33,515). Contributions
totalloing £3,399 {2023: £3,218) were payable to the fund at the balan￿ sheet date and are included in
creditors.
Page 33

VithalSignatur8 Transaction Ref. 59VD-GF3T-7Q4T 19 Jun 2025 11..03..57 BST IUTC +1) D 114 P 36136
CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
24. Related party transactions
The Chairman R Froggatl received remuneration for consultancy services during Ihe year of £40,000
(2023.. £40,000) in an arrangement approved by bolh Charity Commission and the Trustees.
The Company is exempt from disclosing related party transactions with other 1000/0 owned members of
the Group headed by Contaminated Land: Applications in Real Environments by virtue of FRS 102
section 33.1 A.
The company purchased profesionnal indemnity insurance for its trustees and officers.
25. Controlling party
The charity is under the control of the Board of Trustees.
26.
Principal subsidiaries
The following was a subsidiary undertaking of the Company.
Name
Company
number
Registered office or principal Principal activity
place of business
C-LAIRE Initiatives Ltd
13628954
Reading Business Centre
Operating Definition of
Fountain House, Queens Walk, Waste Code of
Reading, RG17QF
Practice programme
Class of
shares
Holding
Included in
consolidation
Ordinary
100/0 Yes
The financial results of the subsidiary for the year were-
Name
Income
Expenditure ProfiV(Loss)
for the year
Net assets
C-LAIRE Initiatives Ltd
1.023,444
715,938
307,506
308,555
Page 34