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