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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 2025**
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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**|1|
|**Trustees' Report**|2 - 7|
|**Trustees' Responsibilities Statement**|8|
|**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 - 35|
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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 2025**
**Trustees** M J Ballard F Evans R L Froggatt, Executive Chairman F K Grandison E L Tattersdill (resigned 15 April 2025) SAGTA (resigned 26 February 2026) D T May (appointed 26 February 2026) **Company registered number** 03740059 **Charity registered number** 1075611 **Registered office** Reading Business Centre Foundation House Queens Walk Reading RG1 7QF **Company secretary** P Tervet **Chief executive officer** P Tervet **Independent auditors** James Cowper Kreston Audit Chartered Accountants and Statutory Auditor Apex Forbury Road Reading Berkshire RG1 1AX **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 2025**
The Trustees present their annual report together with the financial statements of the Company for the year 1 October 2024 to 30 September 2025. The Annual Report serves the purposes of both a Trustees' report and a Directors' report under company 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 the Statement 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 governed by a Memorandum of Association and Articles dated 23 March 1999. The Articles were amended by special resolutions 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 performs.
## **Policies adopted for the induction and training of Trustees**
To ensure new trustees can effectively fulfil their responsibilities they are briefed on the 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, training for Trustees will also be 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 14 operational and administrative staff (calculated as full-time equivalents). They are responsible for carrying out the day-to-day activities of CL:AIRE and achieving the company's objectives. Pay and remuneration of the Charity's staff is set annually by management and approved by the Board as a part of the budget process. Pay is set according to experience and market conditions, which is reviewed annually.
## **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,
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## **CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS (A Company Limited by Guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025**
technology developers and policy makers.
The group provides advice to CL:AIRE as well as independent verification of CL:AlRE's working documents. The TRG participates in the selection of projects and sites and helps to formulate a demonstration and research strategy for CL:AIRE. This group gives their time voluntarily to CL:AIRE.
## **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 technologies.
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 that 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 promote 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, remediation, 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, through its membership, working groups, and secretariat work, 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 respected experts and government to develop solutions which are tested and critiqued by technical members and specialists to ensure that they are fit for purpose.
The company recognises the importance 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 the 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 Practice.
- Work with key stakeholders to update the DoW CoP.
- Educate and train key stakeholders.
- Increase our digital capacity, security and offering.
The Charity met these objectives by carrying 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 information 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.
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## **CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS (A Company Limited by Guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025**
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:AlRE's website at www.claire.co.uk/landforum.
CL:AIRE technical and corporate membership has remained steady throughout the financial year. There is an established communication link between CL:AIRE and the industry which encourages the development of better regulation to maintain and improve standards across the industry.
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 opportunities. Membership levels are maintained through networking, engaging industry, marketing, training, and secretariat roles. We held two membership networking events, and one ‘Principal Member’s Dinner’, for our members in the year.
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 over the year.
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-learning 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 the training it develops is relevant and fit for purpose. Several new training courses have been developed with industry experts, and our training offering was widened to include in-house training where there was appetite.
CL:AIRE has invested in improvements to its digital offering and its cyber security. Work to further strengthen the digital infrastructure to ensure good data, secure platforms, and create a better experience for its users has been ongoing. Engagement with users and stakeholders increased throughout the year, and investment was made in ensuring that our IT staff had sufficient backup and bandwidth 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**
## **a. Going concern**
The company has adequate reserves and cash and generated a surplus on its activities this financial year, and the Board were satisfied with the financial modelling and reporting that shows that the company remains a going concern for at least twelve months from the date of approval of the accounts which have accordingly been prepared on the going concern basis.
## **b. Income**
The company received funding to carry out its objectives without restriction and this funding is identified in the financial statements as Unrestricted Funds.
The Group received £1,539,067 (2024 • £1,379,575) unrestricted income during the year. Resources that have been expended are £1,489,279 (2024 • £1,224,751) with £49,788 (2024 • £154,824) net accumulated income resource remaining.
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## **CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS (A Company Limited by Guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## **c. Level of Reserves**
During the financial period ended 30 September 2025, CL:AIRE's management and Trustees 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 process of review before committing funds to such projects.
As of 30 September 2025, the Group had funds of £656,047, as compared to £606,259 at the end of the previous year. After excluding amounts invested in fixed assets, free reserves stood at £620,215 (2024 • £565,286).
For unrestricted reserves, the Charity aims to maintain a minimum of £500,000, 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 company 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 company's operations. The charitable company carries directors' and officers', and professional indemnity insurance.
Employment risk is controlled by employing a qualified Human Resources 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 charitable company publishes a report describing the project and its results.
Financial risk is controlled by quarterly 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, and the Inland Revenue to control regulatory risk.
## **e. 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 maintained, gaining interest on the consideration deposited. The Trustees consider this to be a suitable use of the charitable company's funds.
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## **CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS (A Company Limited by Guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## **f. 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.
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 opportunities 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 statements 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 they 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 company's financial statements and then apply them consistently.
- make judgments and accounting estimates that are reasonable and prudent.
- prepare the financial statements on the going concern 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 company's 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 company's auditors are unaware, and
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## **CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS**
## **(A Company Limited by Guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025**
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 company's auditors are aware of that information.
## **Auditors**
James Cowper Kreston have been re-appointed as auditor for the ensuing year in accordance with section 485 of the Companies Act 2006.
## **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 their behalf by:
Richard Froggatt 22 Apr 2026 16:45:50 BST (UTC +1)
................................................
## **R Froggatt**
Chair of Trustees Date: 22 April 2026
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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 2025**
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 accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Group and the Company and of their incoming 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 concern 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 Company's 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:
Richard Froggatt 22 Apr 2026 16:45:50 BST (UTC +1)
................................................
**R Froggatt** Chair of Trustees Date: 22 April 2026
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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 2025 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 summary 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 statements:
- give a true and fair view of the state of the Group's and of the parent charitable company's affairs as at 30 September 2025 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 accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International 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 Standard, 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 performed, 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 concern 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 with 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 information**
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The Trustees are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether 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 misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, 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 understanding 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 charitable 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 information and explanations 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 control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
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 concern, disclosing, as applicable, matters related to going concern and using the going concern 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 assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements 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 taken 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 misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of noncompliance.We our our
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 governance around actual and potential litigation and claims
- Enquiry of management and those charged with governance to identify any material instances of noncompliance with laws and regulations;.
- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
- Performing audit work to address the risk of irregularities due to management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates 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.org.uk/auditorsresponsibilities. This description forms 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 company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's 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 state 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 formed.
## **Darren O'Connor BSc(Hons) ACA FCCA (Senior Statutory Auditor)**
for and on behalf of
## **James Cowper Kreston Audit**
Chartered Accountants and Statutory Auditor Apex Forbury Road Reading Berkshire RG1 1AX Date: 23 April 2026
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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 2025**
|**Note**
**Income from:**
Charitable activities
3
Other trading activities
4
Investments
5
**Total income**
**Expenditure on:**
Raising funds
6
Charitable activities
7
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2025**
**£**
**333,112**
**1,203,660**
**2,295**
**1,539,067**
**786,188**
**703,091**
**1,489,279**
**49,788**
**606,259**
**49,788**
**656,047**|**Total**
**funds**
**2025**
**£**
**333,112**
**1,203,660**
**2,295**
**1,539,067**
**786,188**
**703,091**
**1,489,279**
**49,788**
**606,259**
**49,788**
**656,047**|Total
funds
2024
£
355,978
1,023,444
153|
|---|---|---|---|
||||1,379,575|
||||715,938
508,813|
||||1,224,751|
||||154,824|
||||451,435
154,824|
||||606,259|
The Consolidated Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 18 to 35 form 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 2025**
|**Note**
**Fixed assets**
Intangible assets
12
Tangible assets
13
**Current assets**
Debtors
15
Cash at bank and in hand
**Current liabilities**
Creditors: amounts falling due within one
year
16
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
Unrestricted funds
General funds
17
Total unrestricted funds
17
**Total funds**|**175,477**
**743,828**
**919,305**
**(299,090)**
**656,047**|**2025**
**£**
**14,728**
**21,104**
**35,832**
**620,215**
**656,047**
**656,047**
**656,047**
**656,047**|161,594
723,829
885,423
(320,137)
606,259|2024
£
12,603
28,370|
|---|---|---|---|---|
|||||40,973
565,286|
|||||606,259|
||||||
|||||606,259|
|||||606,259|
||||||
|||||606,259|
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:
Richard Froggatt 22 Apr 2026 16:45:50 BST (UTC +1)
................................................
**R Froggatt** Chair of Trustees Date: 22 April 2026
The notes on pages 18 to 35 form part of these financial statements.
Page 14
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## **CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS (A Company Limited by Guarantee) REGISTERED NUMBER: 03740059**
## **COMPANY BALANCE SHEET AS AT 30 SEPTEMBER 2025**
|**Note**
**Fixed assets**
Intangible assets
12
Tangible assets
13
Investments
14
**Current assets**
Debtors
15
Cash at bank and in hand
**Current liabilities**
Creditors: amounts falling due within one
year
16
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
17
Unrestricted funds
General funds
17
Total unrestricted funds
17
**Total funds**|**47,412**
**324,633**
**372,045**
**(164,678)**
**237,626**|**2025**
**£**
**14,728**
**15,431**
**100**
**30,259**
**207,367**
**237,626**
**237,626**
**-**
**237,626**
**237,626**|73,343
397,680
471,023
(202,814)
297,804|2024
£
8,389
21,106
100|
|---|---|---|---|---|
|||||29,595
268,209|
|||||297,804|
||||||
|||||297,804|
|||||-
297,804|
||||||
|||||297,804|
The Company's net movement in funds for the year was £(60,178) (2024 - £(105,596)).
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
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## **CONTAMINATED LAND: APPLICATIONS IN REAL ENVIRONMENTS**
## **(A Company Limited by Guarantee) REGISTERED NUMBER: 03740059**
# **COMPANY BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025**
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Richard Froggatt 22 Apr 2026 16:45:50 BST (UTC +1)
................................................
## **R Froggatt**
Chair of Trustees Date: 22 April 2026
The notes on pages 18 to 35 form part of these financial statements.
Page 16
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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 2025**
|**Cash flows from operating activities**
Net cash used in operating activities
**Cash flows from investing activities**
Dividends, interests and rents from investments
Purchase of intangible assets
Purchase of tangible fixed assets
**Net cash used in investing activities**
**Change in cash and cash equivalents in the year**
Cash and cash equivalents at the beginning of the year
**Cash and cash equivalents at the end of the year**
The notes on pages 18 to 35 form part of these financial statements|**2025**
**£**
**37,430**
**153**
**(14,900)**
**(2,684)**
**(17,431)**
**19,999**
**723,829**
**743,828**|2024
£
179,846
153
(6,085)
(4,900)
**(10,832)**
**169,014**
554,815
723,829|
|---|---|---|
Page 17
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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 2025**
## **1. 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.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice 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 Statement 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 Statement 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 entitlement 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 respect of future 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 2025**
## **2. 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 obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated 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 to 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 included when receivable and the amount can be measured reliably by the Group; this is normally 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 recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided on intangible assets at rates calculated 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 3 year straight line Website - 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 2025**
## **2. 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 depreciation 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 their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following bases:
- Fixtures and fittings 7 years straight line - Computer equipment 5 years straight line
## **2.9 Investments**
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Consolidated Statement of Financial Activities.
Investments in subsidiaries are valued at cost less provision for impairment.
## **2.10 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade 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 the deposit 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 recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced 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 the present value of those amounts, discounted at the pre-tax discount rate 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 2025**
## **2. 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 furtherance 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.
## **3. Income from charitable activities**
|Training income
Projects and consultancy income
Other income from charitable activities
Membership subsciptions
Charitable trading fees receivable
**Total 2025**
Total 2024|**Unrestricted**
**funds**
**2025**
**£**
86,017
89,980
3,625
118,083
35,407
333,112
355,978|**Total**
**funds**
**2025**
**£**
**86,017**
**89,980**
**3,625**
**118,083**
**35,407**
**333,112**
355,978|Total
funds
2024
£
103,938
108,361
1,125
121,558
20,996|
|---|---|---|---|
||||355,978|
|||||
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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 2025**
## **4. Income from other trading activities**
|Charitable trading subsidiary income
Total 2024
**Investment income**
Investment income
Total 2024|**Unrestricted**
**funds**
**2025**
**£**
1,203,660
1,023,444
**Unrestricted**
**funds**
**2025**
**£**
2,295
153|**Total**
**funds**
**2025**
**£**
**1,203,660**
1,023,444
**Total**
**funds**
**2025**
**£**
**2,295**
153|Total
funds
2024
£
1,023,444|
|---|---|---|---|
||||Total
funds
2024
£
153|
|||||
## **5. Investment income**
Page 22
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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 2025**
## **6. Expenditure on raising funds**
## **Other trading expenses**
|Direct costs
Administration expenses
Direct staff costs
Administration staff costs
Depreciation and amortisation
**Total 2025**
Total 2024|**Unrestricted**
**funds**
**2025**
**£**
24,042
235,221
176,770
343,611
6,544
786,188
715,938|**Total**
**funds**
**2025**
**£**
**24,042**
**235,221**
**176,770**
**343,611**
**6,544**
**786,188**
715,938|Total
funds
2024
£
9,330
222,515
178,503
282,042
23,548|
|---|---|---|---|
||||715,938|
|||||
## **7. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|Stimulating regeneration of contaminated land
Total 2024|**Unrestricted**
**funds**
**2025**
**£**
703,091
508,813|**Total**
**2025**
**£**
**703,091**
508,813|Total
2024
£
508,813|
|---|---|---|---|
|||||
Page 23
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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 2025**
## **8. Analysis of expenditure by activities**
|Stimulating regeneration of contaminated land
Total 2024
**Analysis of support costs**|**Activities**
**undertaken**
**directly**
**2025**
**£**
598,500
439,866|**Support**
**costs**
**2025**
**£**
104,591
68,947|**Total**
**funds**
**2025**
**£**
**703,091**
508,813|Total
funds
2024
£
508,813|
|---|---|---|---|---|
||||||
|**Activities**
**2025**
**£**
Depreciation
16,180
Office costs
64,103
Governance costs
24,308
**Total 2025**
104,591
Total 2024
68,947
**9.**
**Auditors' remuneration**
Fees payable to the Company's auditor for the audit of the Company's
annual accounts
Fees payable to the Company's auditor in respect of:
The auditing of accounts of the subsidiary of the company
Taxation compliance services|**Total**
**funds**
**2025**
**£**
**16,180**
**64,103**
**24,308**
**104,591**
68,947
**2025**
**£**
**12,000**
**9,500**
**1,500**|Total
funds
2024
£
21,128
28,408
19,411|
|---|---|---|
|||68,947|
|||2024
£
12,000
9,500
1,500|
Page 24
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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 2025**
## **10. Staff costs**
|Wages and salaries
Social security costs
Contribution to defined contribution pension
schemes|**Group**
**2025**
**£**
**767,508**
**91,119**
**39,339**
**897,966**|Group
2024
£
644,793
68,165
35,036
747,994|**Company**
**2025**
**£**
**325,191**
**33,449**
**18,945**
**377,585**|Company
2024
£
244,236
27,013
16,200|
|---|---|---|---|---|
|||||287,449|
The average number of persons employed by the Company during the year was as follows:
|**Group**
Group
**2025**
2024
**No.**
No.
Employees
**19**
18
The average headcount expressed as full-time equivalents was:
**Group**
Group
**2025**
2024
**No.**
No.
Employees
**14**
13|**Company**
**2025**
**No.**
**5**
**Company**
**2025**
**No.**
**4**|Company
2024
No.
5|
|---|---|---|
|||Company
2024
No.
4|
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
||**Group**|Group|
|---|---|---|
||**2025**|2024|
||**No.**|No.|
|In the band £60,001 - £70,000|**-**|1|
|In the band £70,001 - £80,000|**1**|-|
|In the band £100,001 - £110,000|**1**|1|
The total amount of remuneration paid to key management personnel was £215,810 (2024: £182,877).
## **11. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits (2024 - £40,945).
During the year ended 30 September 2025, expenses totalling £1,008 were reimbursed or paid directly to 3 Trustees (2024 - £3,249 to 3 Trustees) for food and travel costs.
Page 25
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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 2025**
## **12. Intangible assets**
## **Group**
|**Cost**
At 1 October 2024
Additions
Disposals
At 30 September 2025
**Amortisation**
At 1 October 2024
Charge for the year
On disposals
At 30 September 2025
**Net book value**
At 30 September 2025
At 30 September 2024|**Develop-**
**ment**
**£**
**4,900**
**14,900**
**-**
**19,800**
**839**
**4,233**
**-**
**5,072**
**14,728**
4,061|**Website**
**£**
**105,600**
**-**
**(40,300)**
**65,300**
**97,058**
**8,542**
**(40,300)**
**65,300**
**-**
8,542|**Total**
**£**
**110,500**
**14,900**
**(40,300)**
**85,100**
**97,897**
**12,775**
**(40,300)**
**70,372**
**14,728**
12,603|
|---|---|---|---|
Page 26
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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 2025**
## **12. Intangible assets (continued)**
## **Company**
|**Cost**
At 1 October 2024
Additions
Disposals
At 30 September 2025
**Amortisation**
At 1 October 2024
Charge for the year
On disposals
At 30 September 2025
**Net book value**
At 30 September 2025
At 30 September 2024|**Develop-**
**ment**
**£**
**4,900**
**14,900**
**-**
**19,800**
**839**
**4,233**
**-**
**5,072**
**14,728**
4,061|**Website**
**£**
**40,300**
**-**
**(40,300)**
**-**
**35,972**
**4,328**
**(40,300)**
**-**
**-**
4,328|**Total**
**£**
**45,200**
**14,900**
**(40,300)**
**19,800**
**36,811**
**8,561**
**(40,300)**
**5,072**
**14,728**
8,389|
|---|---|---|---|
Page 27
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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 2025**
## **13. Tangible fixed assets**
## **Group**
|**Cost or valuation**
At 1 October 2024
Additions
Disposals
At 30 September 2025
**Depreciation**
At 1 October 2024
Charge for the year
On disposals
At 30 September 2025
**Net book value**
At 30 September 2025
At 30 September 2024|**Fixtures and**
**fittings**
**£**
**18,118**
**-**
**-**
**18,118**
**7,140**
**2,589**
**-**
**9,729**
**8,389**
10,978|**Training**
**courses**
**£**
**40,152**
**2,684**
**(6,625)**
**36,211**
**22,760**
**7,361**
**(6,625)**
**23,496**
**12,715**
17,392|**Total**
**£**
**58,270**
**2,684**
**(6,625)**
**54,329**
**29,900**
**9,950**
**(6,625)**
**33,225**
**21,104**
28,370|
|---|---|---|---|
Page 28
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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 2025**
## **13. Tangible fixed assets (continued)**
## **Company**
|**Cost or valuation**
At 1 October 2024
Additions
Disposals
At 30 September 2025
**Depreciation**
At 1 October 2024
Charge for the year
On disposals
At 30 September 2025
**Net book value**
At 30 September 2025
At 30 September 2024|**Fixtures and**
**fittings**
**£**
**18,118**
**-**
**-**
**18,118**
**7,140**
**2,589**
**-**
**9,729**
**8,389**
10,978|**Training**
**courses**
**£**
**28,871**
**1,945**
**(6,625)**
**24,191**
**18,743**
**5,031**
**(6,625)**
**17,149**
**7,042**
10,128|**Total**
**£**
**46,989**
**1,945**
**(6,625)**
**42,309**
**25,883**
**7,620**
**(6,625)**
**26,878**
**15,431**
21,106|
|---|---|---|---|
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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 2025**
## **14. Fixed asset investments**
|**Company**
**Cost or valuation**
At 1 October 2024
At 30 September 2025
**Net book value**
At 30 September 2025
At 30 September 2024|**Investments**
**in**
**subsidiary**
**companies**
**£**
**100**|
|---|---|
||**100**|
||**100**|
||100|
## **15. Debtors**
|**Due within one year**
Trade debtors
Amounts owed by group undertakings
Other debtors
Prepayments and accrued income|**Group**
**2025**
**£**
**146,899**
**-**
**26**
**28,552**
**175,477**|Group
2024
£
111,920
-
-
49,674
161,594|**Company**
**2025**
**£**
**12,560**
**15,692**
**26**
**19,134**
**47,412**|Company
2024
£
18,689
16,850
-
37,804
73,343|
|---|---|---|---|---|
## **16. Creditors: Amounts falling due within one year**
|Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income|**Group**
**2025**
**£**
**23,680**
**77,772**
**4,132**
**193,506**
**299,090**|Group
2024
£
40,723
67,046
4,384
207,984
320,137|**Company**
**2025**
**£**
**15,063**
**8,677**
**298**
**140,640**
**164,678**|Company
2024
£
24,750
12,307
1,274
164,483|
|---|---|---|---|---|
|||||202,814|
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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 2025**
**Group**
Group
**2025**
2024
**£**
£
Deferred income at 1 October 2024
**144,340**
172,491
Resources deferred during the year
**102,985**
144,340
Amounts released from previous periods
**(144,340)**
(172,491)
**Deferred income at 30 September 2025**
**102,985**
144,340
Deferred income is income received in relation to membership subscriptions,
sponsorship income, projects and training courses to be held in 2025/26.
**Statement of funds**
**Statement of funds - current year**
**Balance at 1**
**October**
**2024**
**£**
**Income**
**£**
**Unrestricted funds**
General funds
**606,259**
**1,539,067**
**Statement of funds - prior year**
Balance at
1 October
2023
£
Income
£
**Unrestricted funds**
General Funds
451,435
1,379,575|**Company**
Company
**2025**
2024
**£**
£
**124,972**
115,836
**81,169**
124,972
**(124,972)**
(115,836)
**81,169**
124,972
SGPV Annual registrations,
**Expenditure**
**£**
**Balance at**
**30**
**September**
**2025**
**£**
**(1,489,279)**
**656,047**
Expenditure
£
Balance at
30
September
2024
£
(1,224,751)
606,259|
|---|---|
## **17. Statement of funds**
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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 2025**
## **18. Summary of funds**
## **Summary of funds - current year**
|General funds
**Summary of funds - prior year**
General funds|**Balance at 1**
**October**
**2024**
**£**
**606,259**
Balance at
1 October
2023
£
451,435|**Income**
**£**
**1,539,067**
Income
£
1,379,575|**Expenditure**
**£**
**(1,489,279)**
Expenditure
£
(1,224,751)|**Balance at**
**30**
**September**
**2025**
**£**
**656,047**|
|---|---|---|---|---|
|||||Balance at
30
September
2024
£
606,259|
## **19. Analysis of net assets between funds Analysis of net assets between funds - current year**
|Tangible fixed assets
Intangible fixed assets
Current assets
Creditors due within one year
**Total**|**Unrestricted**
**funds**
**2025**
**Total**
**funds**
**2025**
**£**
**£**
21,104
**21,104**
14,728
**14,728**
919,305
**919,305**
(299,090)
**(299,090)**
656,047
**656,047**|
|---|---|
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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 2025**
## **19. Analysis of net assets between funds (continued)**
## **Analysis of net assets between funds - prior year**
|Tangible fixed assets
Intangible fixed assets
Current assets
Creditors due within one year
**Total**|Unrestricted
funds
2024
£
28,370
12,603
885,423
(320,137)
606,259|Total
funds
2024
£
28,370
12,603
885,423
(320,137)|
|---|---|---|
|||606,259|
## **20. Reconciliation of net movement in funds to net cash flow from operating activities**
|Net income for the year (as per Statement of Financial Activities)
**Adjustments for:**
Depreciation charges
Amortisation charges
Dividends, interests and rents from investments
Increase in debtors
Increase/(Decrease) in creditors
**Net cash provided by operating activities**|**Group**
**2025**
**£**
**49,788**
**9,950**
**12,775**
**(2,294)**
**(13,883)**
**(21,047)**
**35,289**|Group
2024
£
154,824|
|---|---|---|
|||10,095
34,581
(153)
(34,450)
14,949|
||||
|||179,846|
## **21. Analysis of cash and cash equivalents**
|Cash in hand
**Total cash and cash equivalents**|**Group**
**2025**
**£**
**743,828**
**743,828**|Group
2024
£
723,829|
|---|---|---|
||||
|||723,829|
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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 2025**
## **22. Analysis of changes in net debt**
|Cash at bank and in hand|**At 1**
**October**
**2024**
**£**
**723,829**
**723,829**|**Cash flows**
**£**
**19,999**
**19,999**|**At 30**
**September**
**2025**
**£**
**743,828**|
|---|---|---|---|
||||**743,828**|
## **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 £18,945 (2024: £35,036). Contributions totalling £2,912 (2024: £3,399) were payable to the fund at the balance sheet date and are included in creditors.
## **24. Related party transactions**
The Chairman R Froggatt received remuneration for consultancy services during the year of £40,000 (2024: £40,000) in an arrangement approved by both Charity Commission and the Trustees.
The Company is exempt from disclosing related party transactions with other 100% owned members of the Group headed by Contaminated Land: Applications in Real Environments by virtue of FRS 102 section 33.1A.
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.
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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 2025**
## **26. Principal subsidiaries**
The following was a subsidiary undertaking of the Company:
**Name Company Registered office or principal number place of business** CL:AIRE Initiatives Ltd 13628954 Reading Business Centre Fountain House, Queens Walk, Reading, RG1 7QF **Class of Holding Included in shares consolidation** Ordinary 100% Yes
## **Principal activity**
Operating Definition of Waste Code of Practice programme
The financial results of the subsidiary for the year were:
|**Name**|**Income**|**Expenditure**|**Profit/(Loss)**|**Net assets**|
|---|---|---|---|---|
||**£**|**£**|**for the year**|**£**|
||||**£**||
|CL:AIRE Initiatives Ltd|**1,203,660**|**786,187**|**417,473**|**418,522**|
Page 35