Registered number: 06182566 Charity number: 1120115 CLEANUP UNITED KINGDOM (A company limited by guarantee) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Fletcher & Partners Chartered Accountants Salisbury
CLEANUP UNITED KINGDOM (A company limited by guarantee) CONTENTS Page Reference and administrative details of the Charity. its Trustees and advisers Trustees. report Independent examiner's report Statement of financial activities Balance sheet 10 Notes to the financial statements 11-24
CLEANUP UNITED KINGDOM (A company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024 Georgina Fletcher, Chair Ashley Gray, Vice Chair Harry Machin, Treasurer Bleddyn Williams Holly Winkler Hannah Whybrow Temi Adigun Natasha Blunt (appointed 10 October 2024) Sadaf Rashid (appointed 10 October 2024. resigned 16 May 2025) Company registered number 06182566 Charity registered number 1120115 Registered office Crown Chambers Bridge Street Salisbury Wiltshire SP12LZ Chief Executive George Monck Accountants Fletcher & Partners Chartered Accountants Crown Chambers Bridge Street Salisbury Wiltshire SP12LZ Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Solicitors Bates Wells & Braithwaite 10 Queen Street Place London EC4R 1 BE Page 1
CLEANUP UNITED KINGDOM (A company limited by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees present their annual report together with the financial statements of the Charity for the year 1 January 2024 to 31 December 2024. 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 Charity 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. Cleanup United Kingdom (trading as CleanupUK) is a company limited by guarantee and a registered UK charity, charity number 1120115. Under the Companies Act 2006 the trustees have the status of directors. This report therefore constitutes a directors, report as required by section 477 of the Companies Act 2006 and has been prepared tsking advantage of the exemptions conferred by section 476 of this Act. The charity was set up and incorporated on 26 March 2007 and the trustees during the year and to date are.. Georgina Fletcher, Chair Ashley Gray, Vice Chair Harry Machin. Treasurer Bleddyn Williams Holly Winkler Hannah Whybrow Temi Adigun Natasha Blunt (appointed 10 October 2024) Sadaf Rashid (appointed 10 October 2024. resigned 16 May 2025) Trustees are required to retire by rotats-on. Objectives and activities a. Policies and objectives The object of CleanupUK, as formally defined. is "the advancement of environmental protection or improvement, in particular by developing a neIOrk of community groups dedicated to collecting litter from and otherwise improving the appearance and amenity of their neighbourhood.. We undertake to achieve this object in ways first, by running projects which give direct help to those who live in deprived areas and, second, by encouraging and supporting volunteer litter groups generally. wherever in the UK they are. In setting objectives and planning for activities. the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit- running a charity {PB21'. The Charity Commission in its 'Charities and Public Benefit, Guidance requires that there are 0 key principles to be met in order to show that an organisation's aims are for the public benefit.. first, there must be an identifiable benefit and secondly, the benefit must be to the public or a section of the public. CleanupUK aims to benefit the public directly by encouraging local voluntary activity to strengthen deprived communities and to keep local areas litter-free. This will benefit all communities in making and keeping local areas cleaner and ultimately safer. All our activities are free to the end user and we make no charges for access to online activities and all of our community activities are free to the end users. Page 2
CLEANUP UNITED KINGDOM (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 Objectives and activities {continued) b. Work in Deprived Areas CleanupUK's principal on-the-ground approach involves working with partner organisations and individuals to stimulate and encourage local litter-picking volunteering in the deprived areas of the country. The key objective is to encourage residents to take responsibility for keeping their neighbourhood clean and safe and to inspire and work alongside their fellow residents. both young and old. to ensure that it stays that way. The activity involved in achieving this leads to much more than simply a clean community, such as improved community spirit, safer neighbourhoods and healthier residents in areas where people are most in need of these benefits. Litter is often a symptom of deeprooted social problems- the link betsveen low-level anti-social behaviour and more serious criminal activities is well known. Deprived communities are particularly vulnerable. CleanupUK's work helps to address these problems by encouraging local people to take greater responsibility for the physical state of their communities so that this carries through to other aspects of their lives - a greater sense of ownership, safety and well-being as well as greater awareness of global environmental issues. c. How CleanupUK Works CleanupUK's work through partner organisations to set up litter-picking activity in deprived areas enables us to reach greater numbers of people in areas of deprivation and so grow the geographical scope of our work at manageable extra cost- first around England and. in due course, around the UK as a whole. This project is called -CleanupUK Community Partners.. Our approach is to set up Cleanup Hubs in deprived areas. Cleanup Hubs are led and managed by trusted, enthusiastic local community organisations and supported by CleanupUK. CleanupUK provides free litter-picking equipment sets and Cleanup Hub resource packs, supports launch events to attract community interest, promotes volunteering opportunities on our website and helps highlight neighbourhood litter-picking activities through press and social media. The free-ti>use equipment removes the prohibitive barriers of cost and accessibility for many people living with economic disadvantage. d. General Support for Volunteer Litter Groups We give support to volunteer litter-pickers UK-wide via the CleanupUK website, which is used as a base by 571 volunteer litter groups to help them to run their group in a more effective way, to recruit new members to their group, for them to access the information that they need in running their group and to be part of a national movement with other volunteer groups around the UK. Page 3
CLEANUP UNITED KINGDOM (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 Achievements and perfomiance a. Achievements in 2024 As at 31st December 2024. we have progressed CleanupUK Community Partners to the extent that we are working in 27 local authority areas around England, all with significant areas of deprivation. The 27 areas are Birmingham, Bradford, Bristol, Coventry, Darlington, Dudley. Enfield, Hackney, Haringey, Hartlepool, Hastings, Havering, Kingston Upon Hull, Hyndburn, Ipswich. Leeds. Lewisham, Manchester, Newcastle upon Tyne, Oldham, Plymouth, Rochdale. Rother, Salford. Tendring, Thanet and Tower Hamlets. CleanupUK is now supporting more than 80 community partners (local partner organisations such as charities, community centres, city farms, churches and volunteer centres) in deprived communities with plans to engage a further 40 new community partners over the next 12 months. Community partners have proved to be inspirational and catalysing in bringing people together in common cause to improve their local areas and sustain that improvement through litter-picking activities. In 2024, our 80 Cleanup Hubs engaged 2.756 people in litter-picking, of whom 1,392 were new to litter-picking. These people collected 7.120 sacks of litter across 886 litter-picks. CleanupUK's main innovation in 2024 was the recruitment of our first group of Community Cleanup Champions. The Champions are part-time team members who work to engage increased numbers of local people to borrow and use the litter-picking equipment stored at our Cleanup Hubs. The initial trial of 6 Cleanup Champions confirmed our hope that they would strengthen CleanupUK's link with the local communities in which we operate and provide the Cleanup Hubs with significant on-the-ground support. Finally, we completed our first full-scale evaluation of our work, following help from the Foundation for Social Improvement in creating a logical framework and. from it, an impact evaluation methodology. The headline findings from our 2024 evaluation were that. as a result of working with CleanupUK, people feel better about their less littered area, they feel that they have the power to make a change in their neighbourhood, they feel more connected with people in their community and they enjoy litter-picking with their fellow residents. b. Other Significant Features of 2024 There were other aspects of this financial year which have contributed to the strengthening of CleanupUK's work. Our corporate partnerships activity is building up well (and involving volunteers who would not otheNise be involved}, providing a new revenue stream for CleanupUK. Our first major partnership with The Barratt Developments PLC Charitable Foundation has been a significant success and Barratt have extended it for a further 3 years. We had other major partnerships in 2024 with EY and BNP Paribas. As testsment to the success of our Corporate Partnerships Lead. we recruited a Corporate Partnerships Assistant in late 2024 to support the growth of this important part of CleanupUK's operation. c. Fundraising Our fundraising during the financial year was steady. We had planned for a small deficit for the year of £20,000 but we ended up with a deficit of £30.000, due mainly to the challenging trust and foundation fundraising landscape. We succeeded in attracting 8 new funders during the year. in large part due to continued expansion of our regional fundraising efforts into the areas where CleanupUK Community Partners operates. Page 4
CLEANUP UNITED KINGDOM (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 Achievements and perfomiance (continued) d. Sources of funding We give our sincere thanks to the organisations and individuals that have contributed funding to CleanupUK during the year. A list of our major funders can be found on page 14, note 3. CleanupUK runs on a tight budget and spends hard-won income very carefully. Staff work from home which means we pay no office rent. We obtain pro bono help whenever vrfe can. Page 5
CLEANUP UNITED KINGDOM (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 Financial review a. Financial Position The Charity's total income for the year was £375.837 (2023: £543,611) including investment income of £13,063 (2023. £6,897). Expenditure in the year was £402.071 (2023= £437,890). of which £321.673 related to charitable activities and £80,398 to raising funds. Overall, therefore, the Charity's resources decreased in the year by £26,234 {2023'. increased by £105,721). At the year end the Charity has net assets of £269.523, comprising of £1,410 of debtors, £287,839 of cash and £19,726 of creditors. £4.000 of cash is held in restricted funds. 2024 financial period is 12 months long compared to 2023 financial period of 15 months long. b. Going Concern After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. c. Reserves Policy The continuance of the charity is dependent on ongoing grants and donations, which is an unpredictsble source of income. CleanupUK aim to hold a minimum of 6 months, total reserves (free reserves, designated funds and restricted funds), including a minimum of 3 months 'free reserves,. The free reserves at 31 December 2023 were £144,964 (2023. £93,102) which is slightly above 6 months, total reserves. Structure, governance and management a. Constitution Cleanup United Kingdom is registered as a company limited by guarantee and was set up with a Memorandum of Association. b. Methods of appointment or election of Trustees The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association. c. Financial risk management The Trustees of CleanupUK have given consideration to the major risks to which the Charity is exposed and satisfied themselves that systems are established in order to manage those risks. Page 6
CLEANUP UNITED KINGDOM (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 Plans for future periods Our principal plans for the immediate future are summarised as follows '. Consolidate our CleanupUK Community Partners project by focusing on maximising usage of litter-picking equipment by volunteers at our Cleanup Hubs before considering further geographical expansion throughout the most deprived areas of England Develop the role and the number of Cleanup Champions so that we have Champions located in all of our major work areas Continue to invest in our successful corporate partnerships programme Explore higher potential additional revenue streams Develop the CleanupUK board both in its diversity and in its skill specialisms so that a broader range of viewpoints and experience is represented on it Statement of Trustees. responsibilities The Trustees (who are also the directors of the Charity 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 year. 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 Charity and of its incoming resources and application of resources, including its 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 Charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity 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 Charity and hence for tsking 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 their behalf by.. Georgina Fletcher Director Date: 12 September 2025 Page 7
CLEANUP UNITED KINGDOM (A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Independent examiner's report to the Trustees of Cleanup United Kingdom ('the Charity.) I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2024. Responsibilities and basis of report As the Trustees of the Charity {and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 Act,). Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of the Charity's accounts carried out under section 145 of the Charities Act 2011 {'the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515)(bl of the 2011 Act. Independent examiner's statement Since the Charity's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales. which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act- or the accounts do not accord with those records., or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination- or the accounts have not been prepared in accordan with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. This report is made solely to the Charity's Trustees, as a bcmjy. in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters l am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law. I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report. Signed.. Dated: 19 September 2025 James Fletcher FCA Fletcher & Partners Chartered Accountants Crown Chambers Bridge Street Salisbury Wiltshire SP12LZ Page 8
CLEANUP UNITED KINGDOM (A company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted funds 2024 Restricted funds 2024 Total funds 2024 Total funds 2023 Note Income from: Donations and legacies Investments 284,516 13,063 78,258 362,774 13,063 536,714 6,897 Totsl income 297,579 78,258 375,837 543,611 Expenditure on: Raising funds Charitable activities 78,640 211.113 1,758 110,560 80,398 321,673 84,688 353,202 Total expenditure 289,753 112,318 402,071 437, 890 Net movement in funds 7,826 (34,060) (26,234) 105,721 Reconciliation of funds". Total funds brought forward Net movement in funds 257,697 7,826 38,060 (34,060) 295,757 (26,234) 190, 036 705,721 Total funds carried forward 265,523 4,000 269,523 295,757 2024 financial period is 12 months long compared to 2023 financial period of 15 months long. The Statement of financial activities includes all gains and losses recognised in the year. The notes on pages 11 to 24 form part of these financial statements. Page 9
CLEANUP UNITED KINGDOM (A company limited by guarantee REGISTERED NUMBER: 06182566 BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Note Fixed assets Current assets Debtors 12 1,410 287,839 1,271 310,020 Cash at bank and in hand 289,249 311,291 Creditors.. amounts falling due within one year 13 (19,726) (15,534) Net current assets 269,523 295,757 Total assets less current liabilities 269,523 295,757 Net assets excluding pension asset 269,523 295,757 Total net assets 269,523 295,757 Charity funds Restricted funds 14 4,000 265,523 38,060 257,697 Unrestricted funds 14 Total funds 269,523 295, 757 The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit for the year in question in accordan with section 476 of Companies Act 2006. 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.. Georgina Fletcher Director Date: 12 September 2025 The notes on pages 11 to 24 form part of these financial statements. Page 10
CLEANUP UNITED KINGDOM (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 General infomiation Cleanup United Kingdom is a company limited by guarantee, registered number 06182566, charity number 1120115 and incorporated in England and Wales. The members of the company are the Trustees named on page 1. The registered office is Crown Chambers, Bridge Street, Salisbury, SP1 2LZ. 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. 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. Cleanup United Kingdom meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othewise stated in the relevant accounting policy. 2.2 Going concern The Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern. 2.3 Income All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the propety in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable. which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured. Grants are included in the 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 advan 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 donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable. Page11
CLEANUP UNITED KINGDOM (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies {continued) 2.4 Expenditure Expenditure is recognised On 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 beeen 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 assefs use. Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. 2.5 Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity,. this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited. 2.6 Tangible fixed assets and depreciation Tangible fixed assets costing £1,000 or more purchased from free reseeS 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. At each reporting date the Charity assesses whether there is any indication of impairment. If such indication exists. the recoverable amount of the asset is determined to be the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. 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 basis- Office fixtures & fittings 4 years straight line The assets, residual values. useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate. or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of financial acts-vits-es. Page 12
CLEANUP UNITED KINGDOM (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies {continued) 2.7 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. 2.8 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. 2.9 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 Charity 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 Statement of financial activities as a finance cost. 2.10 Financial instruments The Charity 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. 2.11 Pensions The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year. 2.12 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 Charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Investment income. gains and losses are allocated to the appropriate fund. Page 13
CLEANUP UNITED KINGDOM (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Income from donations , grants and legacies Unrestricted Restricted funds funds 2024 2024 Total funds 2024 Total funds 2023 Significant funders The Barratt Foundation John Armitage Charitable Trust The Swire Charitable Trust 50.000 40,000 25.000 25,000 20.000 50,000 40,000 25,000 25,000 20,000 20,000 19,958 18,500 14,817 10,000 10,000 50,000 40,000 35,000 Garfield Weston Foundation The Band Trust The David Cock Foundation 20,000 30,000 20,000 19,958 Swire 2765 Ernst & Young Benevity - Salesforce Simon Gibson Charitable Trust 18,500 14.817 10,000 10,000 13,000 10,000 BNP Paribas Davina Hodson Legacy Julia and Hans Rausing Trust CHK Foundation 196,236 20,000 12,000 10,135 74,791 20,567 4,985 Hilton Foundation other funders 39.100 19.200 12,899 34,300 4,000 73,400 23,200 12,899 Corporate Partnership Donations Donations Total 2024 284,516 78,258 362,774 536, 714 Total 2023 434,273 102,441 536, 714 2024 financial period is 12 months long compared to 2023 financial period of 15 months long. Page 14
CLEANUP UNITED KINGDOM (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Investment income Unrestricted funds 2024 Total funds 2024 Total funds 2023 Investment income 13,063 13,063 6,897 Total 2024 13,063 13,063 6,897 Total 2023 6,897 6,897 2024 financial period is 12 months long compared to 2023 financial period of 15 months long. Expenditure on raising funds Costs of raising voluntary income Unrestricted Restricted funds funds 2024 2024 Total funds 2024 Total funds 2023 Costs of raising voluntary income Allocated centrally incurred fundraising costs 77,375 1,265 1,758 79,133 1,265 83,324 1,364 Total 2024 78,640 1,758 80,398 84,688 Total 2023 82, 714 1,974 84, 688 2024 financial period is 12 months long compared to 2023 financial period of 15 months long. Page 15
CLEANUP UNITED KINGDOM (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Analysis of expenditure on charitable activities Summary by fund type Unrestricted Restricted funds funds 2024 2024 Totsl 2024 Total 2023 CleanupUK Community Partners Website Costs Corporate Partnerships 145.657 84,942 230,599 242,456 35,473 75,273 65.456 25,618 91,074 Total 2024 211.113 110,560 321,673 353, 202 Total 2023 275, 100 78, 102 353, 202 2024 financial period is 12 months long compared to 2023 financial period of 15 months long. Analysis of expenditure by activities Activities undertaken directly 2024 Total funds 2024 Total funds 2023 Support costs 2024 CleanupUK Community Partners Website Costs Corporate Partnerships 172.703 57,896 230,599 242,456 35,473 75,273 80.117 10,957 91,074 Totsl 2024 252,820 68,853 321,673 353,202 Total 2023 228, 907 124,295 353,202 2024 financial period is 12 months long compared to 2023 financial period of 15 months long. Page 16
CLEANUP UNITED K]NGDOM IA company Ilmlted by 9uaranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Support Costs CleanuplJK Comrnunity Partners 2024 Website Costs 2024 Oth PrO1ts 2024 Totsl funds 2024 Total fvncls 2023 FundraIrj 2024 Partnerships 2024 46.691 3.263 50.754 75. T53 35,473 2,393 12.()40 Website (yJsts Travel Goveman 465 2.557 6.168 1.526 9.190 10.174 8.648 Total 2024 1.265 57,896 10.957 70.118 125,659 Total 2025 1.364 74,258 14,564 35,473 125,659 Summary ofthe Supwrt Costs note 5 and rb)te 7. 2024 finanoal peric* is 12 months ccmpared to 2023 finanoal rericxy of 15 m¢J)ths k)ng. Page 17
CLEANUP UNITED KINGDOM (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Govemance costs comprise: 2024 2023 Independent examination and accountancy fees Trustees, expenses Other administrative costs 2,466 167 3.420 198 2,180 5,361 2.973 5,449 Trustees, meetings 10,174 12,040 2024 financial period is 12 months long compared to 2023 financial period of 15 months long. Independent examiner's remuneration 2024 2023 Fees payable to the Charity's independent examiner for the independent examination of the Charity's annual accounts Fees payable to the Charity's independent examiner in respect of.. All taxation advisory services not included above All other serViS not included above 700 650 900 1,870 1,766 2024 financial period is 12 months long compared to 2023 financial period of 15 months long Page 18
CLEANUP UNITED KINGDOM (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 10. Analysis of staff costs 2024 2023 Salaries and wages Social security costs Pension costs 207,992 16,510 10,602 197,708 15,744 It,534 235,104 224,986 2024 financial period is 12 months long compared to 2023 financial period of 15 months long. The average number of persons employed by the Charity during the year was as follows: 2024 No. 2023 No. Staff One employee received remuneration amounting to more than £60,000 in 2024 a 12 month period. (2023.. due to the financial period being a 15 month period , one employee received remuneration which fell in to the band of £70,000 to £80,000). All staff are considered key management personnel by the trustees. Page 19
CLEANUP UNITED KINGDOM (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 11. Trustees. remuneration and expenses During the year, no Trustees received any remuneration or other benefits (2023 - £NIL). During the year ended 31 December 2024. travel expenses totalling £167 were reimbursed or paid directly to 2 Trustees (2023 - £198 to 3 Trustees). 12. Debtors 2024 2023 Due within one year Other debtors 341 Prepayments and accrued income 1,410 930 1,410 1.271 13. Creditors: Amounts falling due within one year 2024 2023 Other taxation and social security Other creditors Accruals and deferred income 5,750 11,210 2,766 4,931 8,083 2,520 19,726 15,534 Page 20
CLEANUP UNITED KINGDOM (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 14. Statement of funds Statement of funds - current year Balance at 31 December 2024 Balance at 1 January 2024 Income Expenditure Unrestricted funds Designated funds Designated Funds 164.595 (44,0361 120,559 General funds Free Unrestricted funds 93,102 297,579 (245,717) 144,964 Totsl Unrestricted funds 257,697 297,579 (289,753) 265,523 Restricted funds CleanupUK Community Partners Corporate Projects 16.442 21.618 74,258 4,000 {86,700) (25,6181 4,000 38.060 78,258 1112,3181 4,000 Totsl of funds 295,757 375,837 (402,071) 269,523 Page 21
CLEANUP UNITED KINGDOM (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 14. Statement of funds (continued) Statement of funds - prior year Balance at 1 October 2022 Balance at Transfers 37 December in/out 2023 Income Expenditure Unrestricted funds Designated funds Designated Funds 196.236 (81,641) 50,000 t 64,595 General funds Free Unrestricted Funds 174,341 244, 934 (276, 173) (50, 000) 93,102 Totsl Unrestricted funds 174,341 441,170 (357,814) 257,697 Restricted funds CleanupUK Community Partners 15,695 72,441 30, 000 (71,694) (8, 382) 16,442 21,618 Corporate Projects 15,695 102,441 (80, 076) 38,060 Total of funds 190, 036 543,611 (437, 890) 295, 757 Designated funds represent a legacy received, designated for website costs and corporate project costs. General funds are free unrestricted funds. Restricted funds represent income received specified by the donor for projects based in particular regions of the country or specific activities. Page 22
CLEANUP UNITED KINGDOM (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 15. Summary of funds Summary of funds - current year Balance at 31 December 2024 Balance at 1 January 2024 Income Expenditure Designated funds General funds 164.595 93.102 38.060 (44,0361 (245,717) 1112,3181 120,559 144,964 4,000 297,579 78,258 Restricted funds 295.757 375,837 1402,0711 269,523 Summary of funds - prior year Balance at 1 October 2022 Balance at Transfers 37 December in/out 2023 Income Expenditure Designated funds General funds Restricted funds 196,236 244, 934 102,441 (81,641) (276, 173) (80, 076) 50,000 (50, 000) 164,595 93,102 38,060 174,341 15,695 190, 036 543,611 (437, 890) 295,757 16. Analysis of net assets between funds Analysis of net assets between funds - current period Unrestricted Restricted funds funds 2024 2024 Total funds 2024 Current assets 285,249 (19,726) 4,000 289,249 (19,7261 Creditors due within one year Total 265,523 4,000 269,523 Page 23
CLEANUP UNITED KINGDOM (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 16. Analysis of net assets between funds (continued) Analysis of net assets between funds - prior period Unrestricted Restricted funds funds 2023 2023 Total funds 2023 Current assets 273,231 (15, 534) 38.060 311,291 (15,534) Creditors due within one year Total 257,697 38, 060 295, 757 17. Related party transactions The Charity has not entered into any related paty transaction during the year, nor are there any outstanding balances owing befvleen related parties and the Charity at 31 December 2024. Page 24