2025-03-31-accounts

REI GISTERED COMPANY NUMBER.. 06585052 {Ei iiglAnd Aiid Wales) REI GISTEI RED CHARI'TY NUIWIBCI R.. 1126626 oi'l of the'fi'ustees and Unaudited Financial Sialeineiils foi. the Yeai. Ended 31 Mai'cli 2025 foi. Rock Foundation UK Limited

Roc1< Fouiidation UTC Liinited Contenls of Ilie Finai)ci81 Slateinet)ts foi. Ilie Yeai. Ended 31 Mai'cli 2025 Page Repoit of tlie Tn]slees Iiidependent Examiner's Repoi'l Siatei)ient of Financicil Aclivilies Balai)ce Slieel Casli Flow Slalcinent 10 Notes lo thc Cash Flow Statement Notes to the Fiiiancial Sialeii)ent5 12 to 21

oclc Foiindation Liinited istei'ed nu )e stees foi. the Yeai. Ended 31 Mai'cli 2025 Tlie Iiiislees wlio al'e also dii'ecloi-s of the ¢liai'ity for Ilie piiiposes of Ilie coi7ipaiiies Act 2006. pi-esei)I Ilieii. I'epoyl iviili Ilie fiiiaiicial stalei)ienls of Ilie ehai'ity foi. Il)e yeai. ended 31 Mai-cli 2025. 1.he Ii'iislees liave adopted tlie pi'ovisions of Accounting and Repot'ting by Cliai'iiies.. Sialeiiient of Reconunended Pi'aclice applicable to cliai'ili¢s pi'epai'ing Ilieii. aecounls in accordance ivitli tlie Fiiiaiieial Reporlii)g Stic ndai'd applicable iii the UK and Repiiblic of li'elaiid (FRS 102) (effective l J#iiuaiy 2019). OBJEI CTIVEIS AND ACTIVITIEIS Objectives Aiid alms To act as a I'esoui'ce foi. people witli leamiiig difficuliies and Il)e disadvaiilaged by pi'oviding advice, assist8nce and oi'gaiiising pi'ogi'anuiies of pliysieal, ediicaLioi)al and ot]iei' activities as a ineaiis of.'_ a) Helping 11)ein lo advance in life and lielpino to develop tlieii. slulls. capacities and capabilities lo enable tllem lo paiticipate in society as indcpendenl, mattiLe and i'espoiisible individiials. b) Advance educalion. c) Relieviiig i￿¢1]iploY11lenl. Public l)ciicfit Pi'oviding Ir¢i'ealional and leisuir liine activity in tl)e CSiai'ity Comniission's geiiei'al gliidance on public benefit and coi))plied witli secLioii 17(5) of Ilie 201 I Cliai'Llies act wlieii I'eviewii)g oiiL aiii)s and objectivcs aiid iii plai]nitig oui- fijttii'e activities. Ji) PaT"liculai-, tlie Tiustccs coiisidei. how planiied activities will coiitt-ibute to Ilic aiins and objectives they have sel.

Roclc Fouiidalion UK Liini iiuinbei.: 06 oi't of tlie Ti tees foi the Yeai. Elided 31 Mai-cli 2025 ACHIEVE4 NTS AND PEI RFoRm￿NcE Cliai'ilable 2etivitles We ivould fiiBI like lo tha1￿ 211 oui. fiindeiE foi. Ilicii. siippoi'l aiid all oui. voliinteei's aiid staff who without eveiybody's help il would not liave l)een i)o.i%ible. Roclc was slai'led by a pai-ent of a special needs cliild who, liavii)g exi)loi'ed tlie availability of Ii'aiijiiig foi. ovei. 18's discovei'ed Ilial vei'y liiile was availaL)le. Sl)c subsequeiitly decided lo St￿.1 Ro¢l< Fouiidation lo pi'ovidc young i)eople and adiilts, and Ilic disadvantaged, woi'k exi?ei'ieiice aiid siippoitted woi-ksliops so that Iliey coiild ¢1cI)ieve tlieii. poteiitial ii) life, and we now seive mol'e Ilian niiiety adulis witl) leaiming disabilities evel'y iveelc. Diii'ing Il)e last fiii¢ll)cial ye2F, Roclc Foiindatioji Continued lo pi'ovide suppoi"I seivices lo Éls lai'geted cliei)t groiii)s. Tliese included a wide I'at]ge of WOL'ksliops Slicli as, ai"l and ci'aft, woodwoi'k, puppety, cool<eiy, baking, computei's, l)ealil)y living, needlewoi'lc, fwi)itUlE iesloi'alioi), l)oi'liciiliure, DIY, baking, spot't, lasei. and ci'aft elc, alon(Jside cow'ses in independence and work skills, cotnniiiiiity living and lixnspoi'talioi). Oiii. anniial awai'ds evening al Ilie Town Hall ivas a gteat suecess iviili tlie Rock Cl)oii' iiiakii)g ¢i special pei'foi'niaiice. Will) gi'eat I'eiiiai'ks fi'oiij oui. honoui'ed Guesl wlio piesented tlic &W￿.dS and all lijose ivl)o can)e lo celebi'ale oui. students succes.s. Ow. clioii. also pti'foi'mcd foi. oui. local Fisliei'inen and Docks opeii diy and n)ade a spccial pei'foi'iiiaiice al oui. taleiit sl)oiv. Rock Foundation UIC Lid l)as continued lo fui'ilier its woi'k willi (lie local cominunity by ivoi'kiiig with a network of loeal lid I"egional coiiipanies and donoi's. We liave also continued lo ii,Iiolcsale oui- lasei. piDducts tlii'ough Pottei s House. Althougli sales have di'opped due lo so Inany sl)ops Closiiig, tliey do lielp lo finaiicially uiidei'pin oiii. work. Tliis accon)panies oiir ongoing woi'k iii iililisiiig oi)line sJles dveniies such as Eisy, aiid pl)ysical I'etail spaces al oui" Caisloi. site. We al'e seeking to ¢oiitii)ue lo gl'ow this in ¢on)ing yeai's lo ii)ci'ease oui. financial I'csilience aiid seivice sustainability. Oiii. supported liousinE at Caistor accon)n)odales 6 Itsidents as ivell as iiitei'initteiit respite placemeiils. Caisloi. Day seivices ai'c doing well witli 20 seiwice L15ei's. Tlic Tea Rooni l)as coiitinued to gl'ow, and we aiE veiy pi'oiid of oui. team. as we are of all oui- Ivoi'kei's in Caisloi. and Gi'iiiisby. We also liave a coinmunity allotnient at Caisloi. I'lin by oui. fantastic volunteers. Tlie pi'odiice from oui- allc)knnei)l is also pi'ovidiiig pi'oduce foi. our Tea Room aiid a siiiall inLoine widi Il)e sale of plai)ts as well. Out. Polly turniel in Gi'iillsby is also veiy popiilai. will) out. sttidenls. Tl)is yeai. we wcrc able lo install solaL panels al oui- Caistoi. and GriiDsby sile. Neiv outside gyi)I was also puicl)ased foi. oiii. Caislor Sile and an Ai'lic Cabin foi. I'etail Iimining. New windoivs, boilei. and pipe woi'k wei'e also doiie at oiii. Caislor sile will) Ili¢ Ilianks of gi.anl ftiiiding. Could we Iliaiik all our gi'anl fui)dei-s. Iviihout Ilieir siippoi'l we woiild nevei. liaiye beeli able lo pui'¢liase Il)ese goods and lliipiove the site. We would like to ihaidc all oui. sui)poiteis Foi. tlieii. eoiitiiiued assistance by way of doi)aliuiis, and 811 individuals, faiili gi'oups and oiliei. organis31ions wlio hxve suppoi'ted Rock Foundatioii UK Ltd. Wc ivould also like lo extend a veiy big tliank you to all oui- voluntee1% as witliout Ihetn il would be impossible lo coiiliiiue tlie wot'k of Rock Foundation.

datioi UK Liillit d istei'ed nunibei" O 01-t tlie Ttustees foi. tlie Yeai. Ended 31 M¢Ql'clI 2025 ACHIEI VEMENTS AND PIIRFORMANCE Voluiiteei. i-eiryeiv We eonlinue to be blessed by excelleiit volunleei's. Inany liave woi-ked foi. Ilie eliai'ily foi. iiiany yeai's.Oui' voliiiiteei% coine fi'oiii a wide l'ange of oi'ganisalions, baclcgi'oiinds, and expei'iei)ces, I'epi'eseiiting a wide cioss section of oiii. coiiii)iiinity- Nuinbei. of voluiileeiE tliis yeai. Ilas beei) outslandiiig willi a lolal of 34 ovei- 0111. 2 siles coiili"ibuled a lolal of ai'ound 10630 lioiii's aci'oss tl)e lasl yeai., eqiialing lo roiiglily 204 110111's pei. week in voliinte¢i' lii)ie.Oiir I'egiilar voliiiileei-s Ihei'efoi'e conli'ibuled <ippioxiiiiately £129,968 bettveen tliem at a con)bined value of aiDund £12.20 pei. lioui.. We also i'eceive l)elp fi'oiD iiiany casual voliinleei's tlll'oiiolioiil tlie ye21', wliose valiiable conti'ibiilion is difficiilt to quantify, bul inciedibly significaiit.The8e peoi)le come lo help with specific shoi'l-tei'ni pi'ojccls oi. eveiits, offei. a few days Ivl)en tliey al'e available, or attend on sliorl leiyji placei))eiit fi'oin tt'aii)iiig agencies. We esliinale to have received ¢iPPlY)Kiiiiately 450 sucli voliinleei'ing liouiE, placing oui. gixnd lolal of aiouiid £5,490. FINANCIAI. REI VILI W Resei'ves policy It is tlie policy of Il)e cl)ai'ity to monitoi. uniesti'icled fiinds which air fi'ee Itseives of Il)e cliai'ity lo achicvc a iiiiniiiiuin level of £95,000. Tl)is ivill provide surricient fi]iids to cover Iiiaiiagejiient, adiiiiiiisli'alioii, suppoi't costs aiid to i'espond to eiiieigency applieutioiis foi. gi'aiils which aiise fioin liiiie to liine. tncoiiiing i'esoiii'ces foi. Ilie year aiiiounted to £742,248 (2024.'£802,641) aiid I'esoiii'ce5 exi)ended £678,284 (2024.. £750,904). Fl'ee I'esenres al Ilie yeai'_end wei'e £1,038,042 (2024.'£974,078). FUTURE, PLANS As alivays plans al'e in place lo illaxii)iise Ilie use of oui. cui'rent resoiii'ces, deiielop neiv sei'vices and inciEase oui. iiitake of seivice usei's. Out. aini is lo coiilinLie to Inove oiii. siippoi'ted living faeility lowai'ds being fully occiipied. Thi,s ycai. we liav¢ l)ad nioie re.Ipile client.s u.se oui. seivices and liave 3 awaiting ftinding to be able lo niove iii 2417. Tlie aiin of tlie sei'vice is to piovide excellent cal'e foi. adults witli leai'ning disabilities. Tliis is a noii-profit venliiL'e wliicli slaiids iii conlrd6l to Ilie coniiiiei'cialised pi'ovisioii of cal'e and slipporl that piolifei'ates locally, and places sliai'¢lioldei's befoi'e clieiits. Oiii- aiiii is lo eoi)liiiue to build positive relatioiisliips witli fundei's, as well as divei'sifying oiii. social ei)lerpi'ise oiilput fiDin Ilie 8ltc, lo biiild fui'iliei. Irsilieiice iiilo Ilic pi'ojecl. Fuitliei. develoi)111eiils iiiclude ali ongoing maii)lei)artce piDjecl foi. oui. Griiiisby site will) fundiiig being souglit foi. Iiew window. This is as well ds die ongoing expansiotL of oui. gai'deiiing PL'ojecl at Gi'iiiisby and Caisloi. aiound gL'owiiig high-quality pi'odiicc foi. oui. i'esideiils, leaioonis, ai)d Ilie i)ublic, wliilst pi'oviding an excelleiil sel of Ii'aiiiing oppoi'ttii)ilies for out. meinbeis. We are seeking fuiihei. fuiidii)g to be able lo coi)liiiue to Tnodemise oui. Gi'iiiisby sile ai)d l)ope to stal'l later in tlie yeai.. Tliis ye21. pi'eseiit cliiiiate At piesenl oiii. i'eserves al'e tsr)od, bul a.s a boai'd Illis is something that i)eeds lo be looked al on a Yegulw- basis. A.s a cliai'ity we feel eonfidenl about Ilie fvtui'e, but we at'e awai'e tliis can cl)aiige. We feel we liave ti'led lo look at evely eventuality. Soine eoneeins include,. lack of volunleei's, lack of day stLidenls, findllcidl 1055 of illCOTne due lo anoil)ei- lock down, and L05t uf utilities aiid fuel. S'l'RUC'fuRE, GOVEI RNANCC AND LNIANAGEMEINT Govei'nlng documeiit Tlie eliarity is govei'ned by its Meiiioi'anduin and Articles of Association incorpoi'ated 6 May, 2008 as aineiided by wi'itteii iesoliilion dated 22 Oclobei., 2008 and 29 July, 2014 iespectively.

Roc ndalioii UIC Lil led istei. oi'l of the Ti'iistees f i. tlie Yeai Ended 31 Mai'cli 2025 STRUCTURE, Govfi RNANCE AND MANAGEI MEI NT Reci'uilineiit Aiid hppoiiitmeIit of neiir ti'llstees Tlie el)ai'ily seeks lo appoint tru8lee8 fi'om peisons wlio sliai'e Ilie saine eilios. It seek8 to identify tiiose Inost suitable lo bl'ing a balaiice of slcills and sli'eiigihs to tlie boai'd. Eaeli Inislee is givei) a job desci'iption whicli iililises theii. skills. Oi'ganisatioIial sti'iictui'e Tl)e CEO iiiakes day lo day decisioiis iyitli regai'd8 to tlie genei'al iuni)iiig of tlie cliai'ity. Tiustees In8ke dccisions on ni&nagei)ient salai'ies, developinent and expai)sioii and ai)y oiliei. majoi. de¢isioiis. Iiiduction Anil li'abiiiig of new ti'ustees We liave a policy foi. induction aiid h'aiiiiiig of ttuslees. As slated in oui. policy eacl) tsijstee i'eceive5 a ttainiiig pack aiid will also speiid a day ivitli otll. CEO cxplaining Ilie i'olc of Ilie Iiuslee. Risli iiiniiagei)ient Tlie Iii]stees liave cxamined tlie majoi. sli7tegie, business and operational i-isks Ilial Ilie cliat'ity fa¢e5 and coiifii'nis Ilial syslei))s al'e iii i)lace lo iiioiiitoi. aiid coi)Ii'ol Iliese I'isks and eiisui'e 1112t Ilie ne¢e.4821'y slcps can be lakeii wlion aiii)I'npriate.Any majoi. I'isks lo wliicli Ilie cl)ai'ity is exposed Nvill be I'eviewed in an emei'gen¢y trustees Ineetii)g. REI FEI REI NCEI AND ADTrIlNISTRATIVEI DEI TAILS Registei'ed Coini)aiiy iiuiiibei. 06585052 (England and Wales) Regi5tei'ed ClhAI'ity iiunibei. 1126626 Reglstei-ed office 39-41 Heneagc Road Griii)sby Noi'ili East Lines DN32 9ES Ti'ustees Ms P 8 Hodge Diieclor iss S Hoiv31'd Dii'ecloi. (I'esigiied 4.3.25) Seai'iott Diieclor Mis R J Page Teacl)ei' H R Page SeifEinployed E Biitlei. Clergy (appoiiiled 13.3.25) BRnkei's Nalioiial W¢stsiiiiislei' Botth Pl 66 Vicloi'ia Sli'eet Gi'in]gby DN32 9ES Seiiioi. staff Miss P E Hodge Appi'oved by ordei. ol. tlic boai'il of triislees on l Octobei. 2025 and signed on ils bchalf by..

oc Idalioti Ulc nited istei. nutiibei-: 06585052) oi'l of Ilie fn]stees foL' the Yeai Ended 31 Mai'cli 2025 MsPEHodg I'uslee Page 5

Indc )endeiit Exai 01-1 lo the TI￿SteeS dation UK Litnilcd Independent ekAniiiiei s I'epoTr't to the tj'iistees of Roel( Fouiidation UK Llinited (Itlle Coiiipmiiy,) I I'epoi'l lo the cliarity Iiuslees on Iny exaniin8lioii of Il)e <iccoiiiils of tlie Coinpany foi. tlie yeai. ended 31 Marcl) 2025. Respoiisibilities aIid basi5 of i'epoi't As Ilic cliarity's Iriistees of Ilie Coinijany (and also ils directors foi. Ilie puiyoses of coiiipaiiy law) you al'e iespoi)sible foi. tlie PlEpai'ation of Ilie accouiils iii accoi'daiice iviil) Ilie L'equii'eiiieiils of the Coi)Ip8nies Act 2006 ('tlie 2006 ACL,). Haviiig satisfied Inyself tliat Ilie accolinls of Ilie Compdny al'e not i'eqiiii'ed lo be aiidited uiidei. Pai't 16 of the 2006 Act and al'e eligible foi. iiidependenl exaininalion, I I'epoit iii I'especl of my examination of yoiii. cliai-ity's accounts as clli'i'ied out undei. Se¢lion 145 of Ilie c11￿.1t1e% Act 2011 {'Il)e 2011 Act,). In cai'iying out my exainination I liave followed Ilie Dii'eclions given by Ilie cli81.ity Conlli)issioii iindei. Section 145{5) (b) of tlie 2011 Act. Iiidependent exaiiiiiiei s stAteiiieiit Sii)cc yoiii. chai'ity's gl'oss income exceeded £250,000 youi. exai))inei' musl be & ii)eiiiber of 8 listed body. I can coiifii'in Ilial l am qualified to undertake tlie exaininatioii because l aiii a iiieiiibei. of Ilie Institute of Chartei'ed Accounlanls in Eiigland and Wales. Ivhich is one of the listed bodies. I liave eompleled my exaniiiialion. I confiiin that iio iiiatlei's liave coiiie lo niy attei)lioii in coiiiieclioii willi the exai11inalioii giving nie cause lo believe: accoLlllting I'ecoi'ds wei'e iiol kcpt ii) iespecl of tlie Coimpaiiy a5 1'eqLIiIEd by Sectioi) 386 ot the 2006 Act. oi. Ilie accounts do not accoi'd iviih Il)ose recoi'ds. oi. Ilie Aceoiinls do not coinply willi Ilie accoiiiiling Lequii'emeiits of SeetiOLi 396 of the 2006 Act oiliei. Iliaii aiiy IEqiiiI'enienl tlial tlie accouiits give a Iiue and fail. view wliicli is iiot a Inattei. coiisid¢r¢d as pai'L of an indei)eiident examination. or Ilie accounts have iiot beeii pitpared in accoi'dance iviili Ilie iiielliods and principles of tlie Sialemeiit of Reeoiniiiended Praeti¢e foi. accounting and I'eportiiig by chai'ilies (appli¢4ble to chai'ities prepai'ing theii. accoiinls in accoi'daiice ivitl) the Financial Reportiiig Siandai'd applicable in Il)e UIC 8nd Republic of Ii'eland (FRS 102)). I liavc no coi)cei'ns and havc ¢on)e aci'oss no oiliei. Inatteis in conneclioi) witli 11)e examination to wl)ieh aitention slioiild be di'awn iii Iliis I'epoi-l in oi'dci. lo eiiable a pi'opei. undei'slanding of tlie accounts lo be i'eaclied. Mai'k Stotliol'd FCA l Octobei. 2025 Page 6

Rock Foundation UK Liinited Slaleillent of Fin i)cial Activities foL' Ilie Yeai. Fnded 31 Mat'cli 2025 31.3.25 Total fiii)ds 31.3.24 Unresti-icled fuiid Resli-icled fuiid fuiids Notes INCOTVIE AND EIYDOIVNIEI NTS FROM Doi)alions and legacies 506,731 506,731 569,437 Cliat'itAble xclivities Col'e pi'ojecls 222,364 4,753 227,117 233,204 01])￿. incoiiie 8,400 8,400 Total 737,495 4,753 742,248 802,641 EXPII NDITURE ON Clidl-it2ble qelivities Corc pi'ojects 673,531 4,753 678,284 750,094 NET INCOMK 63,964 63,964 52,547 REI CONCILIATION OF FUNDS Total fuiids bi'ouglit forwai'd 974,078 48,377 1,022,455 969,908 TOTAL FUNDS CARRl£I D fiORWARD 1,038,042 48,377 1,086,419 1,022,455 Tl)e notes foi'in pai'l of Iliese financial slalenients Page 7

Fouiidation Ul iiniled isl 'ed numbei.: O B21an e Sheet 31 Mai'cli 20 31.3.25 Total fiiiids 31.3.24 Total fiii)ds Ui)I'esti'icled fuiid Resli'icled fui)d Notes FJXEI D ASSCI TS Tangible asseis 10 792,176 190,083 982,259 801,690 CURRfi.NT Assfi TS Stoclcs Debloi's Casli at baiik and in Iiand 11,000 151,151 405,66 I 1,000 151,151 405,661 6,000 120,888 442,861 12 567,812 567,812 569,749 CREDITORS AJ)iounls falling diie williin one yeai. 13 (86,979) (141,706) (228,685) (44,817) NET CURREI NT ASSCI TS 480,833 (141,706) 339,127 524,932 TOTAL ASSEI TS SS CURRENT LIABtLITtCi S 1,273,009 48,377 1,321,386 1,326,622 CREDITORS iiouiils falliiig due afiei. Inoi'e tl)aii oiie ycai. 14 (234,967) (234,967) (304,167) NII T ASSETS 1,038,042 48,377 1,086,419 1,022,455 riUNDS Uut'estricled funds Resli'icled fiinds 17 1,038,042 48,377 974,078 48,377 TOTAL fuNDS 1,086,419 1,022,455 Tlie cliai'itable company is enliiled lo exemption fiDID aiidii undei. Sectioi) 477 of Ilie Coi)Ipanies Act 2006 fui. Il)e ye81- ended 31 Mai'ch 2025. Tlie mcmbers liave not i'equii'ed Ilie compaEiy lo obtain an uiidil of its financial slalemenls for Il)e ye￿. ended 31 ￿la1.¢1] 2025 in accoi'dance ivitli Scclion 476 of die Coinpai)ies Acl 2006. Tlie itustees acknowlcdgc Ilieii. I'esponsibilities fol (a) eiisui'ing tl)at Ilic cl)ai'ilable con)p2ny keei).% accountii)g i'ecords Ilial coiiiply willi Sections 386 and 387 of Ilie Companies Act 2006 and prepai'ing financial statements wliicli give d Ii'ue and fair vieiv of Ilie stale uf affdii's of tlic cliai'it2ble coiiipany as al the end of eacli findiicial yeai. aiid of ils sw'pliis or deficit foi. eacli fii)ancial yeai. in a¢coi'dance willi Ilie i"equii'eiiienls of Seclioiis 394 and 395 aiid wl)icli otliciwise coinply with Il)e I'equii'eiiienls of the Conipaiiies Act 2006 relating lo financial slaleinenls, so fai. as applicable to the ch81'1table Company. Ib) Tlie notes foi-m pai't of tliese financial staleiiienls Page 8 continued...

ndalioii UIC Liiniled isle 65 Balance She 31 Mai'ch 2025 nlinued Tliese fiiiai)cial statetnei)Is Iiave beeii prepai-ed accoi'daiice willi the pi'ovisions applicable to cl)ai'itable coinpanies siibje¢t to Il)e Slll£l11 coiiipaiiies ieginje. Tlie Financial stateinei)Is were PPlY)ved by Ilie Boa1￿ of Ti'LlStees 8iid auilioi'ised for issiie on l Oclobei. 2025 and weir signed 011 ils bel)alt'by'. P E Hodge- Tiiistee Tlie nates foi'iii pail of Iliese finaii¢ial stateineiils Page 9

Roc Foil C Liinited Casli Flow Stateinenl foi. Ilie Yeai. Ended 31 Maicli 2025 31.3.25 31.3.24 Notes Ca511110)vs fi'oiii opei'lltiiig activities Casli geiiei'ated fiDiii opei'atioiis Iniei'esl paid 277,370 (24,905) 156,468 {28,242) Net casl) pi'ovided by 01)eialing activitie5 252,465 128,226 CHsli lloivs fi'oiii investiIig activities Pui'cl)ase of laiigible fixed assets {225,421) {9,888) Nel casli used in iiivesting activities (225,421) (9,888) Casli floivs fi'oiii finHnciiig aetivitie5 Loaii I'epaymenls in yeai. Loan inlei'esl (89,149) 24,905 (39,200) 28,242 Net casli used iii fiiiancing aclivities (64,244) (10,958) CliaI)ge in casli aiid ¢asli equivaleiits ITI tlie i'epot'tiiig pei'iod Ca511 and c8sli equivaleiits at tlie l)eglnnii)g of tlie I'eportiiig pe?-iod (37,200) 107.380 442,861 335,481 Ca.511 aiid eAsh equivalents at tlie end uf tlie 'ei)oi'tiiig pei'iod 405,661 442,861 Tlie notes foi'iii pai'l of tl)ese finaiicial slateinenls Page 10

Roclc Fouii iiiited Notes lo the Casli Flow laleiiient fot. the eai- Ended 31 Mai'cl) 2025 REI CONCILIATION OF NEI T INCOTrIE TO NET CASH f<LOW fiRODA OPEI IL4TING ACTIVITICI S 31.3.25 31.3.24 Net iiieojiie foi. Ilie i'epoi-llng pei'iod (85 pei. tlie Statement of Finaiicial Activities) Adjllstinents foi.: Depi'ecialion cliEu'ges Iiilei'est paid Iiici'ease iii stoclcs (Inci'ease)Ideci'ease in debioi's Inci'ease in ci'editoi¥ 63.964 52.547 44,851 24,905 (5,000) (30,263) 178,913 34,650 28,242 22,156 18,873 Net CR511 pi'ovided by opei'atioiis 277,370 156,468 ANALYSIS OF CHANGEI S IN NEI T fi UNDS Ai 1.4.24 Casli flow At31.3.25 Net Lasli Casli al bank ai)d in Iiaiid 442,861 (37,200) 405,661 442,861 (37.200) 405,661 Debt Debts falling duc wiil)in l year Debis falliiig due aftei. l yeai. (15,712) (304,167) (4,955) 69,200 (20,667) (234,967) (319,879) 64,245 (255,634) Tothl 122,982 27,045 150,027 Tlie notes foi'iii pai'l of Il)ese financial slaleinenls Page 11

Rock Foundation UIC Liinited Fiiiaiicial Slateiiien15 foi. tlie Veal. Elided 31 Mai'cli 2025 ACCOUNTllYG POLlCtcs Basis of pi'epai'ii)g tlie fiiiaiieial stateiiieiits Tlie financi<il slalenieiils of Il)e cl)ai'italile coiiipany, wliicli is a public benefit entity iindei. FRS 102, liave beeii pi'epai'ed in accoi'daiice witli Ilie Cliai-ilies SORP (FRS 102) 'Accounliiig and Repoiting by Cliai'ilies.. Stateiiienl of Re¢oniinei)ded P18Ctice applicable lo eharilies piepaiiiig Ilieii. accounts in aceoi'daiiee with Il)e Finaii¢ial Repoitiiig Siandai'd upi)licable in Ilie UIC aiid Republic ofIi'eland (FRS 102) (effective l Januaiy 2019),, Financial Repoi'liiig Siand¢11'd 102 'Tlie Fii)aiicial Reporting Stand81'd 1¢ pplieable in tlie UIC and Repiiblic of Ii'eland, and the Coi))panics Act 2006. Tlie fii)aiicial statements liave beeli piepated uiidei. the liistoi'ical cost coiiiieiition. Inconie All incoine is I'ecognised in Il)e Si&teii)eiit of Finaiicial Activities oiice the cliai'ity chai'itylias entiilei)ient lo Ilie fijnds, il is pi'obable Iliat d)e income will be Itceived and Ibe aiiiout)I can bc Incasulcd i'cliably. Doi)ation and legaey incoiiie is ieceiiTed by way of donalions aiid gifts is included in fijll in Ilie slaleimenl uf Finaiicial Activiiies wlien i'eceivable. Tlic valu¢ of serviL'es piovided by volunteei's has not been ii)cliided in tliese accounts. CJl'ants, wlieiE enliileincnt is i)ot coi)ditional on tlie deliveiy ofspecific pei'foi'iiian¢e by Ilie cliai'ity, air I'ecognised Ivlien Ilie cliai'ity becoines enliiled lo tlie gi'dnt. Gi'ants i-eeeived in I'elalion lo capital expei)dittii'e al'e i'ecooi)ised as defeiied iTicoiiie wlieiJ Itceived aiid aiE I'ecognised iii the Sialen)ent of fii)aneial Activities on the saine basis on Ivhicl) Ilie asset is dcpi-ecialed. I xpeiidltiit'e Liabilities are i'cLognis¥d Is expenditui'e as soon as Ihcre is a legal oi. ¢onstiiiclive obligalioii coimiiiittiiig Ilie cliai'ily lo Iliat expendittii'e, it is pi'obable Iliat a IL'ansfei' of ecoiioinic beiiefits will be requii'ed in sertleincnt aiid the ai?ioiinl of Il)e oblig1( lion eai) be measured I'eliably. Expei)dituit is accounted foi, on ai) acci'iials basis aiid lias beei) classified undei. Iieadings Ilial aggi'egate all cost I'elaled lo the calegoi'y. Wliei'e costs cannot be dii'ectly attributed to p21.1iculai' lieadings Iliey liave been allocated to 2clivilies oil a basis coi)sislenl ivitli tlie u.se of i'esoutces. Taiigible fixed assets Depi'ecialion is pi'ovided al Ilie following a1￿lia1 i.ales in oi'dei. to wi'ite off each asset ovei. ils esliinaled useful life. Fixture and filtings 20% Stt'aiglit Line Moloi. Vel)ieles 20Q/o Siiaiglit Line Fi'eeliold piopei'ty -Building 20/0 Stixiglll Liiie -coininei.cial Kilel)ens 50/0 Sli'aiglil Linc -Public Toilet F acilities 6.67 /) Straiglit Lii)e -Residenlial Kilcl)ens 10 % Sti'aiglil Line -Residenlial Bailii'ooiiis l O /0 Sli'aiglit Line -Healing Systems l 0/0 Straiglit Line -Al￿'M Sysleins laO/o Sli'aiglit Line Laiid is iiot depi'ecialed. Fixed assets are slated at cost less acciiinulaled depieciatian. Tlie cost of iiiinoi. additions undei. £250 ai'c not capilalised. Page 12 conliiiued...

Roclc iiiidation Utc Liii)ited Notes lo the iiiaiicial Slalei enl foi- the Yeai- Ended 31 Mai'cli 2025 continued ACCOUNT1Tr4G POLICtEI S - coITrtliiued Sloclis Stocks al'e viliied al Ilie loivei. of eosl ai)d nel I'eali8able value, aftei. makiL)g due allowance foi. obsolete and slow iiioving iteins. TAYatioii Tlie cliai'ity is exenipt fiDi71 coipoi'atioii lax on ils cliai'ilable activities. Fui)d aceouiitiiig Unresli'icled fiii)ds cali be iised iii accoi'daiice witli tlie cliai'ilable objectives al Ilie disci'elioii of tlie ILllStees. Resli'icled fluids cali only be used foi- pai'licular ie811'icted piii'po.ses wiiliin tlie objects of the cliai'ity. Reslriclions ai'ise wl)eii si)ecified by tl)e donoi. or wliei) funds al'e raised foi. pai'ti¢iilai' I'esli'icled piii'poses. Fui"Ihei' explanation of Ilie natw'e and puryose of eacli fund is included in Ilie iioles lo tlie financial stateineiits. Pensioii costs aiid otliei. p05t-i'etli'eiiieiit beiiefils The cliai'ilable company opei'&tes a defined coiih'ibulion i)ension 5cheme.Coiiti'ibutions payable to tlie cliaiitable co1))p￿]Y'S pensioii sclieiDe al'e cl)ai'ged to tlie Statement ofFinancial Activities iii Ilie pei'iod to wljicl) tliey i'elate. Doiiated goods Doiialed goods al'e L'ecog])i.8ed in incoine at sales valiie wlien Iliey al'e sold. Genei'al services pi"ovided by volunteers aiid oi-ganisations al'e not reeognised iii Ilie slaleiiient of financia activities. Fiii'ilici. details of Il)esc are disclosed in Ilie Irustees I'epoi't. Specific seiiyiccs pi'ovided by oiliei. oiganisalions at'e iecognised iii flie slaleinent of financial expeiidilui'e ad donations and cliaLilable eXpendI￿l.e. Donalcd goods for dish'ibiition i-ecognised in tlie slaten)enl of financial activities wl)en distt'ibuted at Inai'kel value as donalioiis and eharilable expei)dittii'e. DONATIONS AND LEI GACIEI S 31.3.25 31.3.24 Donations aiid gifts 506,731 569,437 Page 13 coiitiniied...

Rock Fouii alioii UIC Liimite Notes to the Finan ial Statement foi. thc YcaL' Ended 3 Mai'cli 2025 nliiiiied INCOME FROM CHARITABLEI ACTIVITIEI S 31.3.25 31.3.24 Activity Col'e pi-ojecls Cole pi-ojecls Cole pi'ujecls Cliai-ilable aclivilies Service pi'ovisions Gi'aiils 5,426 216,938 4,753 7,570 166,585 59,049 227,117 233,204 Gi'aiits received, iiieluded it) tl)e above, al'e as follows.. 31.3.25 31.3.24 Lloyds Gioundivork Ulc Garfield Wesioii E Bank Go NHS Tlie Neigliboiirly Foundation Tlie Cliai'ities Tiwsl Nattvest Volui)t21y Actioii Singleton BiiEh Lollei'y Fiind Gi'an15¢ape Tlie Bally Tlion)as West Lindsey District Couiicil 420 375 25,000 500 12,500 8,736 3,500 3,588 3,516 914 698 743 1,645 1,667 4,753 59,049 CHARITABLEI AcfIviTllI S COSTS SuppoL't costs (see i)ote 5) Dii'ect Costs Totals Core pi'ojecls 653,065 25,219 678,284 Page 14 continiied...

Rock Foiindati Liinil Notes I the Financial Slaleiiienls - conlinued foi. Ilie Yeai. Ended 31 Mai'cli 2025 SUPPORT COSTS Govei'naiice costs Oil)ei' Totals Col'e pi'ojects 23,119 2,100 25,219 NEI T INCOMEI l(CI XPEI NDITURC) Ncl incoinel{cxpcnditui'e) is slated aftci" cliai'gingl(ciediliiig)'. 31.3.25 31.3.24 Depi'eciatiol) - OWE)ed assets 44,852 34,650 TRUSTEES, REMUNERATION AND BENEFITS 31.3.25 31.3.24 Trustees, sxlai'ies Ti'ustee.8' 80cial 8ecui.ity Trustees, i)ei)sion conlribulioi)s to Inoney purcliase sclieiiies 51,071 5,792 1.321 47,328 5,227 1,225 58.184 53,780 Ti'ustees, expenses Tliei'e wei'e iio trustees, expenses paid foi- die yeai. ended 31 Mai'cl) 2025 noi. Foi. tlie yeai. ended 31 Marcli 2024. STArri COSTS 31.3.25 31.3.24 Wages and salai-ies Social security costs Other pension Costs 425,628 21,695 6,522 411,228 15,973 5,190 453,845 432,391 Tlie avet'age iiiontlily nuinbei. of einployees diiring Ilie yeai. was as follows: 31.3.25 31 31.3.24 33 Col'e No einployees i'eceived einolunienls in excess of £60,000. Pagc 15 coi)tiiiued...

Roclc Foiindalioii UIC Liinited Notes lo the Finai?Ci<il Slaleiiienl foi. the Yeat. Elided 31 Match 2025 contiiiiied COMPARATtVES FOR THE STATE4 MEI NT ort fiNANc￿L ACTIVITIEI S Uni-esli'icted fund Resli-i¢led nd Total fui)ds INCOTrIE AND EI NDOWMEI NTS FROM Doiialioiis aiid legacies 569,437 569,437 Chai'ilable Aelivilies Col'e pioje¢ls 200,450 32,754 233,204 Total 769,887 32,754 802,641 XPllNDITURL of•4 Cliai'ilable activities Coke VL'ojects 717,340 32,754 750,094 NEI I. INCOMEI 52,547 52,547 RECONCILIATION ofi FUNDS Total fuiids bi'ouglil foiward 921,531 48,377 969,908 TOTAL fuNDS CARRIED FORWARD 974,078 48,377 1,022.455 io. TANGIBLE FIXEI D ASSEI TS Fixttii'es and fillings FIEeliold pi'opcrty Motoi. veliicles Totals COST Al l Api'il 2024 Addilioi)s 870,155 104,715 134,505 120,706 45,840 1,050,500 225,421 AL 31 Maicli 2025 974,870 255,211 45,840 1,275,921 DEI PREI CIATION Al l Api'il 2024 Cliai'ge foi. year 108,826 18,102 113,842 19,652 26,142 7.098 248,810 44,852 At 31 Maith 2025 126,928 133,494 33,240 293,662 NET BOOK VALUE Ai 31 Mai-cli 2025 847,942 121,717 12,600 982,259 At 31 Mai'cli 2024 761,329 20,663 19,698 801,690 Page 16 coiiliniied...

Rock Foundation C Liinited Notes lo the Fi112ncial Slateiiients coiilinued foi. tlie Yeai. Bnded 31 Mai'¢l) STOCI<S 31.3.25 31.3.24 Siocks 11,000 6,000 12. DEI BTORS: AMOUNTS FALLtNG DUE WITEIIN ONE YEI AR 31.3.25 31.3.24 Otl)ei' debtors 151,151 120,888 13. CREDITORS,. AfvIOUNTS FALLING DUE IIryTHIN ONEI YEAR 31.3.25 31.3.24 Bank loans and ovei'drafts (see note 15) Social secui'ity and otliei. laxcs Oil)ei' ci'ediloi's 20,667 7,896 200,122 15,712 5,907 23,198 228,685 44,817 14. CREI DITORS: AMOUNTS FALLING DUE AFfEI R MORE THAN ONE YEI AR 31.3.25 31.3.24 Bald( loans (see note l5) 234,967 304,167 15. Loth's An analysis of the matuiity of loans is given beloiv.. 31.3.25 31.3.24 Amounts falling due wid)in onc yeai. on deinand.. Bank loaiis 20,667 15,712 Amouiits falling bctweeii oiie aiid two yeai's.. Bank loans - 1-2 yeais 20,667 15,712 Arnounls falling due between two aiid fiiie yeai's-. Bank loaiis - 2-5 yeai's 62,002 47,135 Ainounls falliiig due in tnoi'e Ilian five yeaiE: Repdyablc by inslulmeiits: Bank loans Inoi'e 5 yi by instal 152,298 241,320 Page 17 co])liniied...

Rock F dati N les lo the Financial Slatemeiils - continued foi. the YeaL Etided 31 Maicli 2025 16. SEI CUREI D DEBTS Tlie folloiviiiE secui'ed debis al'e ii)cluded iviil)in cieditoi's.. 31.3.25 31.3.24 Bank loans 255,634 319,879 CAF Bank Lid Iiave seciii.ed fixcd eli￿-g¢S ovci. Ilic fi-eeliold plopei'ty 39.43 HeThedge Rudd, Gi'itTJsby, DN32 9ES ond Top Hoiise Fai'iii, Gi'iinsby Road, CAisloi'. LN7 6RJ. 17. MOVEtIqEI NT IN FUNDS Nel Inoveineiil in funds Al 1.4.24 31.3.25 Uni'estricted fuiids Geneial fiind 974,078 63,964 1,038,042 Resti'ieled tuiids Col-e piojects 48,377 48,377 TOTAL fiUNDS 1,022,455 63,964 1,086,419 Net inoveiiient in funds, included in tl)e above aiE as follows.. Incoining iesouices Resoiii'ces expended Movenient iii ￿ndS Uni'esli'icled fuIids Geiiei'al filiid 737,495 {673,531) 63,964 Reslt'icted funds Col'e pi'ojects 4,753 (4,753) TO'FAL fuNDS 742,248 (678,2841 63,964 Page 18 coiili]iued...

Roclc Foundation UIC L'I Notes lo the Fiiiaiicial Stateiiienls - coiitinued foi. I e Yeai- Ended 31 Mai-cli 2025 17. I0VE￿INT ￿ fuNDS- eoiiliiiued Coinpai'atives foi. n)oveineiit iii fuiids Nel iiioveiiient in funds Ai 31.3.24 At 1.4.23 Uili'esti'ieted fuiids Genei'al fiiiid 921,531 52,547 974,078 Resti'ieted funds Coi'c pi'ojcels 48,377 48,377 TOTAL FI UNDS 969,908 52,547 1,022,455 Compai'ative net i)iovemeiit in fvnds, included in the above al'e as folloivs.. Iiieoiming iesoui'ces Resoui'ces expended I OITeineiit in fuiids Uni'esti'lcted funds General fiind 769,887 (717,340) 52,547 Re.8ti'icled fuiids Coir pi'ojecls 32,754 (32,754) 1'0TAL fuNDS 802,641 (750,094) 52,547 A cU￿e1]t ye¥i'12 months aiid piioi. yeai. 12 inoiiihs coinbiiied position is as follows.. Nel Inoveineiit in fi]nds Ai 31.3.25 At 1.4.23 Uiiresli'icted funds Geiiei'al fund 921.531 116,511 1,038,042 Resti'ieted fuiids Col'e pi'ojccls 48,377 48,377 TOTAL fuNDS 969,908 116,511 1,086,419 Page 19 'coi)tiniied...

Rock Fo datio UKLI Notes to the Finaiicial Slateinent foi. tlie Yeai. Elided 31 Mai'¢h 2025 coiilii 17. MOVEI MEI NT tN f*UNDS - coiitliiued A cuii'eiit yeai. 12 Inoiiilis aiid pi'ioi. year 12 moiiil).s ¢on)bined iiet n)ovement iii funds, ii)cluded IT] Il)e above arc as follows.. IiicoTniiig i'esoui'ces Resoui'ces cxpen(led Moveiiieiit iii fund.s Uiii'esti'lcted fuiids General fiind 1,507,382 (1,390,871) 116,511 Resli'leled funds Coi'c pi'c>jecls 37,507 (37,507) TO'fAL FUNDS 1,544,889 ( 1,428,378) 116.511 Resli'ieted Fujids All I'esli'i¢led fvnds al'e foi. tlie col'e piii'poses of Ilie cliai'ity. Gi'ouiidiyoi-li Ul< Amoiuils i'eeeived fi'oni Groundwoi'k UK were a eoiiu'ibutioi) towaids new wkndows and dooi's at Ilie ¢aisloi' sile. Gi'aiitseape Amoiiiils i-cceived froin Gi"anlscape wei'e a conli'ibiitioii lowai'ds solar panels at the Gi'iiusby site. West Lindsey Disli'lct Couneil Ainounls received fi'oin Wesl Liiidsey Couiicil wei'e a coiilribution towai'ds solai- panels at the c8iStoi' site. Spoi'ls Ei iigland Amounts I'eceived fi'oin Spoi'ls Englaiid wei'e a conts-ibiilion lowai'ds sports equipincnl. Noi'lli Ei Ast Llncoliislili'e Couiicil Amounts i'ecelved fi'om Noi'ih East LiiicolnsliiiE CounLiI ww'e a conlribulion lowai'ds a ¢omposteL. Siiigletoii Bli'eh Amouiils i'eceived fi'oin Singleton Bllrli weiE 8 eonli'ibulion lowards a moiiitoi's. swings aiid tables. Tlie Bally Thonia5 Ainoillils received fi'oin Tlie Bally Thomas were a conli'ibiilion loW￿'dS a woodwork Inacliinei'y and tools.. Page 20 coiilinued...

Rock Fou dalion U ited Notes lo the Financial S121emenls - Continued foi. the Yeai. Ended 31 Mairli 2025 18. RELATED PARTY DISCLOSUREI S Gifts of £Nil (2024.'£72,782) Ivei'e I'eceivable dLlI'ing tlie yeai. fi'oin Rock Caistoi. Lid. Roek Caisloi. Lid owed Ilie cliai'ilable company a balai)ce of £62,671 (2024..£44,211) al Ilie yeai. end. Gifts of £28,909 (2024..£35,951) were i'eceivable diii"ii)g Ilic ycdi. fi'uni Rock Social Enlei'pi'ise Ltd. Rock Social Entei'pi'ise Lid owed Ilie cliai'ilable coinpany a balance of £23,819 (2024..£L3,458) at tlie yeai. end. Page 21

Rock Foundation UK Liinit Detailed Stateinent of Financial Activities foi- the Yeai- Ended 31 Maicli 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Donations and legacie$ Donations ai)d gifts 506,731 569,437 Charitable activities Cliarilable activities Service provisions Gi'ants 5,426 216,938 4,753 7,570 166,585 59,049 227,117 233,204 Othei. inconle Rent received 8,400 Total incoming resources 742,248 802,641 EXPENDITURE Charitable activities Tnistees, salai'ics Trnstees, social seciu'ity Trustees, peiision conliibulions Wages and labour Social security Pensions Rates and water IIisiiL'ance Liglit and lieal Telephone Postage and slalioi)ery Advertising Sundi'ies Piii'chases Motor Repaii's Coiiiputer ai)d internet costs Ebay and paypal fees Ti'avc Piofession21 tees Card chai'ges Depiecialion of tangible fixed assets Bank loaii intei'esl 51,071 5,792 1,321 355,829 15,108 5,201 8,059 20,850 39,041 6,143 2,294 5,636 5,144 4,051 13,448 22,266 9,215 608 1,652 11,447 {867} 44,851 24,905 47,328 5,227 1,225 345,705 10,209 3,965 7,855 14,202 30,433 6,912 1,576 29,964 6,452 67,512 11,650 45,495 7,985 594 400 17,399 1,558 34,650 28,242 653,065 726,538 Support costs Other Wages Cattied foiward 18,728 18,728 18,195 18,195 Tliis page does not fomi part of the slatutoiy tinancial slatenients Page 20

Rock Foiiiidation UK Limited Detailed Slatetneiit of Financial Activities foi" the Yeai. Ended 31 Marcli 2025 31.3.25 31.3.24 Othei. Bi-ought forwai'd Social secui'ity Insurance Liglit and lieal Teleplione Poslaue and stationery 18,728 795 1,097 2,055 323 121 18,195 537 747 1,602 364 83 23,119 21,528 Governaiiee costs Accountancy 2,100 2,028 Total resources expended 678.284 750,094 Net ineome 63,964 52,547 Tl)is pagc does not foi'im part of the statutory fii)aneial slateinenls Page?1