Charity registratr*n nurnbBr 1142874{ErwJland arKI Wales) Comparby reswstration number 07568122 SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE LEGAL AND ADM1141STRATIVE INFORMATION Trustees Mr Chwn Wlu M5 Sleph3n e Robert50n {c(F￿r) K45 Jt>anTE NiclK Ms Swa Oben kls ¢atPw1￿ Manniry M5 Chun-hun Ada Yip IC(Fcharl Mr DaY￿e Dal Maso Mr Benjamin Jaidme Dr Ganca O-gan DrAinurul Ro￿1 IApFKxnted 12 February 20251 Mr Bpn Cawlpr Charity number 1142874 Company number 07568122 Reglstered tsffi¢• LCVS B￿￿jing 151 Da￿ street L2 2AII Indopandeffl oxamlner Aniia C K¥y)n BA(Fkns1 BFP FCA Mitchell clarles￿ Surtes C.D.E. & F 14th FlwrThe Flaza 100 Old Hal Street L3 ￿)J BankerJ Nati(￿￿ Weslministu Bank plc Chanrvj Ctoss Bonth POBox113 Cavdl H(xJse 2ACharir¥J Cross Roaj WC2H Ot SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE CONTENTS TrLStees' tpport Sta￿MeThI0[trk￿86S. roS￿￿$1￿11tl¢S lTrdepeTrdEnt exa￿￿ne¢S ret 10 st8￿MeThi0[ finarwl acitvii*s 11 Balance 5h8et 12 Notes to the 8cts)kwffS 13-21 SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 30 JUNE 2025 The trustees wesenl Ikpir annual atKI Ina￿la1 f￿]heYear￿￿ed 30 JLm8 2(r25. firh8nciel slolem¢nts hevc b¢en prcwred in x¢>y¢wwwth ￿ occounbry ￿KieS xt wt in notc 1 to ihe fin?nciel StslemenLs and cornFAy wiln the charivs kltyrn'wdun) antl Artths ￿￿￿$¥{1¢7￿7. lh8 Ctynparyes kl 20tb ar "Ac￿u￿brO and Reporting by Charitie5 stater￿.. of RecommerKled PraCt￿e io trarrt*s wepanng their 8¢(x)vnis In accordance wth the Finar*43 Rq>th"rtg St*KJatd apk4¢ablÈ irt ttE UK and Rèpublt (rf Iieland IFRS 1021" las 8m#ndad feracrthntirg per￿￿$ ¢9Mme￿￿j 1￿M 1 J*u8ry 20191. Objecth*88 and a¢tfj¥rfb•s Aboui So¢lal Value Int¢rnaiional T￿e objects Dft￿e Charity arp ofethJCab￿ arKJ rmYK1b￿ of thÈ eftÈCbveness 2n(J of tharilies. In parbculsr Ibul not exGkn5Netyl by5UPFKMbng researth best inlD ¥￿51 Itnpact an￿y518 issÈmith4-.Ing the User￿ resuhs thereof. BackgrouThl On 3 SèpiefftbÈr 2014 a &44rBemBnt L*iw*n the tv)ards of dir*knrs of SIAA aThJ Ihe SROI t￿lwork knmiled la companyregvsiered In ScolandSC3C2205T) was sigwd. Tw c(dIa￿raI￿)D Agreemenl wUr8d ihat beiw 3 Septemlw 2014 anLI AGM 17 J￿Y 20151 SNA and TVÈ SROI Neiwork Litnited Y￿L￿d rn￿ge lh￿rInterna￿aI actnrities to forrn knal V￿ue Intetnation Leg3lly SIAA beratie val￿ Inlwnai￿￿aIll0 S*rtthr2014larf Thp SROI Network Limiltl became So¢kg1 valuè Neibvort UK 118 February 20151, 50cJai vaue Intemahy)ai"S aThiioied ¢mStsTuied NaTionai Member Ne￿rks. Vision A worfd where (kncision making. vays reswrce JIxat￿ a￿ ba￿ LMI Ihe pnnoplgs of8ccounvw for alue leadiry lo irKtEaSed equality welkbeiry and (*9raJats￿. Mission To change theway s(X•aCu￿rrts IDrwdue wr￿Jp￿. pr￿tK￿. p￿e and ￿>wer. 1. Prlnclple8.' Our r￿n￿rIes￿lI lthj Io indus1￿ of soial. en¥irwwial and ecoTh)N¢value in deosh)n M)￿ry. 2. Pooplg Ive will and suprth a neknkof I1￿￿￿d2￿ I￿l￿dUaL4*￿kno want towort ￿th u5 lopul these principle5 lilo pra¢iKe. 3. Pra¢tycg'. We wll gUi￿rre. t￿4$. and ¥upwl lo Wp p￿the ￿ncIpleS into 4. Povmr.. By connect￿9 thesB ￿d￿dL￿5 IhEir ￿aMing. infiuetKe wewill tmjild a mvemenl to charye the'way SoC￿ty accounts lor value. SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT (CONTINUEDIIINCLUDING DIRECTORS. REPORTI FOR THE YEAR ENDED 30 JUNE 2025 The Prlnciple5 of Sooal Valup W8 believe ihal bell8r makv)g. thai tskes ac¢(uil of lh8 wl and 8rmrfyim￿Ial value Iha18rEe5 frNn orgaDisalvJrs' aclmties changes in resource I￿. wll onty be xwble. * il the way tha1va￿e is 8cwunted for is . flexible enough ￿ rÈ¢wni%e drftÈtenl ￿[ce$ 01va￿e In diffeMI CL￿￿XIs.. and .￿$Lstenter￿￿h 10 Still all￿ detyswsto be made tret avn to Inyease So￿ As a result we support an apwoach toxcountir*JtorvakJe that ￿ trAsed PrkiaJes of Social Value. T* p￿)v￿8 basic bJ4diry bkKk5 f0[any￿￿ lo [T￿ke￿5brJr￿5 that take a Mder Oefinrtion of alue into atExunl. in order-.0 rcr&4se ewality. and kicreaseenwroTrmenwi Sustanablity. They a oener8lly actrpled ¥ocial acco￿￿￿￿) W￿P*S. Th¢ Prin¢iples'. 1. InvolvÈ *akÈholdÈrs- Infomwhai gÈts lthYtt*$ 1$ Nwsur*l valued In an attt￿nt of srtk?l valua by invdving stakeholder5 2. Urbdersland what ¢hangSs-ArtN￿ble charKJe ￿ (xealed gvaluale Ihis Ihrixwh e¥iden¢egathEYed. cogni￿rWa PolAtivear￿ negaiiv? c￿geS as as those thai inieTrJed unintended. 3. Value the things that matter- ma￿ng d￿lsionS3[XArt alkxaiiry resOLY￿S betW￿n d11lerentopbu￿ needs lo ie¢o9nise values olstskehows Value pfers 10 lhe￿￿ti￿t imx*Trrtr¢féiffewi outcr￿. Ills by akeholders. Pre￿I￿￿e5. 4. Only in¢￿￿e what B rnolewial- Deterrnne what InftM￿10n and evthce Must t* In￿￿e0 in the accountsto gi¥e a twè and tsli Plclure. thai si&le1￿dets ran tsaSOnab￿ ts)ndusM)rs atK¥rt impath. S. DO noto¥er-¢ia*n- [￿￿￿81th value mai acbvifjts are tr*k¥eaDrwJ. l. B* tran5par•nt- Dem￿stra1ett￿ basi5 on wtrmch Ihe anaty%5 be considpr&l a(xurale honest, andSh￿ that syill b& report&1 lo and discuss8d *ilh 7. Vgrrfy ¢he result- Enswe aPPT(Viate in(*3F*thnt 8. Be responsive- ReskwxKI io r￿&7￿r￿ment by dec￿￿5 to oplwnise itnpaLts on walb8￿9 for al (tiaterial 3fFected Stake￿kderS SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT (CONTINUEDIIINCLUDING DIRECTORS. REPORTI FOR THE YEAR ENDED 30 JUNE 2025 SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT (CONTINUEDIIINCLUDING DIRECTORS. REPORTI FOR THE YEAR ENDED 30 JUNE 2025 A¢hiw•m¢nts and porfwm0￿* 1. Strateyy devtrlopmenl a￿1 lor Socool Vllue hthrnAtional S(Kial Vélue In￿maIN￿al nas been lo dÈwdop its strategy arxl Èxtthe new offutNJing for the Headlin* achievements Membershi) and Nplthvrks Mwmbers In 60 ditterfy)t cwnl"ES. Annu31 [￿m￿ets￿lp Income fv 2024-25 ¥rd5 £17.574 ApprDxima'.ely 50 direct organ￿alK)nal meTnDpr5. appromrnaidy ITr) dit2Ct Ir￿￿￿1￿15 Cornbined wlh the ThemDpf5 of SVI'5 affil￿ted IkThY*n as JIMrt Membw NeI￿j￿)pk (4) t￿ profes5wI P8ltrm tr￿4￿10 • Convened peop￿ i)n the professional pathwaYfor￿nljnuous Wotess￿al de¥dopr￿l ICPDI. a space lor lechniral issues lo shared a￿1 di5(￿sSed. Mot2 wforrnati￿ can be fThJTNI heR." Cary)aioniw and IhoJghl le*Jatshp." in4¥ring aftdshin¥wpo¥%*r SVI led a ple￿ of researchon'Dwer5e perspeCtr4￿. forvauakn. TheputrAKatiDn can be t0￿d SVI have Gontiwed lo shape the movement by l&*lng re5wnses lo C(K￿ltationS regardiry otheriryacl and 5UStainakn ty slaThtards such a5 fr(Th ￿ InIeryth￿aI F?bndat.on Impacts IIFVII aTNI Ihe Valuè Comnsso). • SVI (￿tinUe toengage wth the 1mrtr.anl wN"c cons.It3kns n n(Y.finanaa reporbng *ryt* the International Suslainatxlty Stardards Board IISSBI arNJ Internationa Au(*bng and Assurance sta￿ards Board IIAAS81. CanvergBllTr and ccAL4￿[a￿[￿ ¥%ilh oIher5ts￿rd s2tiers. r￿Partne￿wS lo aC￿￿e ourgDals SVI launched a new inilialNe lor It￿￿ iTrvesl(xs**K) want tO*￿nCe iTDpa￿iva ualK)n in thei" wrtfol m8na9emenl. Find fyjt wre SVI ￿￿tInued a partI￿rshIp It￿ United Natm￿S Devekynent Progrnmmg IVNDPI lo d￿1v￿ 8 train traiwr pro9ram. Durirg Ihe year %Ye collatxHated i)n 4 train Ihp thrts and have aLxxpdited over 70 trHinets frorn 30 d*Yerent wnii*s. SVI 51gned an AgtBemenlb as the Irlenm s￿￿T￿e Manayerfoy the UNDP Assurance Framework. SVI ¢wiinued 10 ¢oniribuiei0 Ihe ValuaDon TecMi¢al & (vrpci ho$1￿ by IFVI. SVI launched acoliqb¢raton Cw s Coalits)n to train and a¢uedt IndNidu¥l$ w Natur?1 CapitJ Artwnlkig. COntritxJt￿ to the Imp￿￿ Manag8meTrt PkrfDfm'soulwts. Proieci work.. SVI launC￿d th8 TWB & Fair￿ twams to t8¢¥r￿late pofil ba￿ on costs org8ntsation$ pa8S on lo sO￿ety. Morecan befour SVI launched a new iniliali¥e cal￿￿ the Irry)￿1v3IUa1K>Tr Hu? faf inveSt(￿S V*tK) ¥Wdntto adwdnce imp3cI valUats￿ ￿ IheirpuWolN) FiTrJ SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT (CONTINUEDIIINCLUDING DIRECTORS. REPORTI FOR THE YEAR ENDED 30 JUNE 2025 2. Support for exIs￿n9 and emeiglng Nallonal IAeffltser Ne1￿￿5. The develDprnent of aD allilialK)n rrKKld en*Aed Social Value Intemab(wl to articulate a 5hrft in slralegy from facusing prim3ri1y on deliveriro international rrwnber5hip 10 5UPPOrtng the devdopmenl of National Netsvorks. Hoadllntr a¢hlèvonwn • The MeTr*ership and Ne￿r￿S klarw knlit¥.ES rnwtrly meet￿g$ email to coordinat￿s￿r NaI￿al Neiwotks and de¥dops partne￿hipS wii n&Y antt ex￿1￿ New￿5. Supwrting all netw(xks to prorrote thed￿￿￿Y of&xs* val￿ arKI SROI IvjtrdayFKactrt￿n2[traIFNrVJ, a55uran and xcreditat￿n of pr&lIliL￿fs ktKhwn as the'SVI ProfeSsV￿aI Pathway.. Im￿eMented the'Blueprill lor c(Akbwaw' wJares¥NJ anth>j￿e$ Ihe Se￿CeS in ww ne￿tyks Can coll*orale the wfjrrero¥ lecrts. Financial rpview Tolal income for the y2ar amounied to £611.349 (2024.. £456.8891 Ihis indudes wÈmbership irKJ)me of £17.574 12024.. £21.251 I TDtsI expenttilure a￿￿ted lo f664,68412024.. £415.L451 Over¥l. this ba5 resulted in 3 deficit for the year of £53.33512024. su￿lUS of £41.444larwJ Un￿51[1ded funds of £78.480 avalablB al the year-BTrd 12024". £131.8151. Reserves Wlcy Reser¢es aye required lo for any fundff￿ gaps thai may arise because d drfterent of inccffle and expenditure 8¢ross the In¥w¥l Peri￿ arMJ 10 covw ￿n￿￿1¢t*d fulur8 eAr*Ydilur8. and to allryw for Pos*b￿ omrgw¢y eKp$nses. The dwrity Is trK)kling ￿8.480 In uNe51ricLed reser¥e5 i& 5ufk*nt ID (xiverfutLYe Ik*xlrties. R15& managornerrt Thp Trustees have a duty lo Identity aTd remvwthe nsk5 to the rthrity isextX¥5ed to ensure app[o￿ate controls awin place iopiovtile rv￿￿¥ble asgJrartÈwnsi fr?￿j •)d error Envlronmerntal Impact As a result of uurc(xnmittnBnt IusJ51ainab1edBvebJkYt￿ the truskn have aJr88d to TDake Ihe CDmmitrn8nt". SVI A￿￿responsi1$rtY tt>p8y the stKr&l cfy7sequer¢es ￿￿se ofc8rtw. wxkrscope 1.2 *3 froffl J￿Y 1st 2023. Taking reSW>￿￿4brtlty ffteans frBating carbon as a tOSt of busiNJe&s' the valu8 of IhBse rAJsls b& paid to 8notherowarttsation iharis L4vkryio 8dthess Ihe of¢8ttw" Tri5 C￿Mil￿Ent tre subsequent pawmenl Ès a wayd intema&ro cosls of c¥ts)n lofien referred to as an externaity'l. Treating tart>on as a cost of dt*ng basir￿ ewres ￿a.. we measure arKI rngnage expenditure like all other opera1ing a>sls. The payThent has rK)t ￿ beerb fr￿de atxl so the aTn(xJThlis treated as a Iwbility in Ihese accounts. Svl's conirbulion 10 other SLL*￿1n8lmIfy Issues has been indLKJed this ye8T ￿11 be In¢lL¥kd in futurè years porting. SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT (CONTINUEDIIINCLUDING DIRECTORS. REPORTI FOR THE YEAR ENDED 30 JUNE 2025 Plan$ forthe f¥lur Jr plans forthe next year I￿Al5 on d2veky.ry peokle atml bywwng and suw￿1￿9 Inte[nati￿al net￿￿￿kS as either affiliaies or as nai￿n¥1 rnembws incluJrvJ". Delivering Irair"he trainercoutses lo expand arylthwsrfy the gflXJP of SVI axredited trainers Devdopiny ￿rtr t￿l￿1n9 twytUfil*S for SVI ￿t￿lled trafws I￿￿e[￿enting new'8luEprinl for cclL3tX￿al￿n lo wpwtSVI gtBW ViablE t￿nesS mdeLF irK4LvJing li￿ts>￿ of SVI assUra￿e a¢¢wilatsY serNices con￿￿¢ IW Strong wlh pathr5 ￿ 8$ VNOP a￿1 C8Pt8ts Coalth)n to ￿VanCO ¢wrsh8r8d objecbves ESta￿lShI￿ $trale9￿ patt￿ShIps OthÈr Sta￿Jard settets Ihai 8h*È ryysgon De¥￿0p1[19 waL￿￿oI.el paiiiway fufu￿ iv WVVKk Imjre r4wyiurii￿S lilvill￿1$ iu bv'i¥ctyiithd by SVI Del￿er mre online eventsio share LW r¥aUice Partb>pale in publ¢ pdicy debates ancharyng fnarKial and puN¢ p￿￿e5 that [￿ote wel1b￿r￿j and Irwuality in coryyany rewrtipg atmt de￿SK￿ rrHIiThJ SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT (CONTINUEDIIINCLUDING DIRECTORS. REPORTI FOR THE YEAR ENDED 30 JUNE 2025 Stru¢turo, govomanu and rnanaswrngn¢ ¢r*varnlng TThe Soc&81 Irryact Anatysts Associahon ISIM)was n[￿r￿ted asa limi'.ed liabllly wrrpany Inumtrw 075681221 in March 2011 was registered as a charity in Er￿￿91￿j arKI Wa￿$ Inumber 11428741 ￿ July 2011. The regislerBd cornpany natnB was G￿nged 10 SeplefflLEr 2014 10 S(¥ial InTert￿L￿1. Sac481 Value Internatir￿4 is gtsvwned by a KIW￿￿duM *d Art**sefASs¢(Ja￿) O*reafterM&AI. Mernbers ofthe trnard of trustees are a50 drectorsof the set Vakje Interna￿n￿'S ove￿1 £traiegy. yearfy tMJdgetar￿ htve the final say ¢n arty hinry decisKJt T'ustees have dÈie9aiÈd reswnSi￿￿tyttWthe manawwnt of &#aa1V￿ue Inttmatitr)al to an Èxé(aJlive ￿arn. who rewrt on Social Value 1nwn8t￿n￿I's act1wr￿S aThJ financ￿ perfcman¢8 * r8gula' r￿Ing5. Any deciSK)n ofthe trustees tnust be th by (Ipci￿n ola TnaN>ntyofthe Iruslpes preseDt wd voting at a quorate IrJsiees' m68tin9 or**en a malc￿ty of tho Irust8es In￿ats to aathotr*r by any thans thai ltsy ¥har8 8 wmmon waw on 3 matter. trustees, wbj are also the directors fcrf of Cornpa￿ and Tknseryedduriro the year and up to the datB of signature ofthe financ* slatementswerE". r Sirnon Far￿1 (Chairl Mr c￿ay￿an Wu MS siepnanY& B(*ertson ICfrch*rl Ms Joanne Nichdson Ms Sara Olsen Ms CathenrE Mannrg Ms Chun C￿￿ Ada Yip ICo-d*irl Mr Davi(Je Dal Maso Ms Isabelle Parasrarn Mr Benj￿In Jardine Dr GonrA On9an Dr Ainurul Rtssli Rwed 16 Cktober 20241 (Reswed 31 May 20251 12 Febw 2tr251 R*¢ruitment and appoW)Im￿t of th• board So¢￿1 Value I￿tr￿al￿gI,5 OlA￿￿￿811￿ sue thai UD 10 7 Eltded TtusieÈs tan be apwntèd to the bo*d ai th AGM and up to 4 CTrDplFd Tru5te85 wll tB Ep￿￿19¢ by the tKwd fTvtn It> ThF M&A spBcify a ol iwo Iw*eesth) the board. T'ust8es swve for a Ihree-year term art ThUSt reti￿ after tIMS p￿KX1. txjl shall be dvJitAe k)r reapp￿nIment Trustees sprve fora maxiTTrurn d 10 consewlive yea￿, folowng IWTtwsl lake a brpak fr(xn officp tnay not bp Yeappointed until the anniwersary oftrt O)nVnerwnenl￿ bie* from offKe. Managemont and $laff So¢k11 Value Imernal￿a was lcd by a fLdl-tiNt Neiwc*ts and M*a9er. a full-time Membershp & ￿J.e¢l$ Coordinator, 8 full-b'nE ￿91￿1 ma￿ellIg a ful-'.ime O￿ti￿)r￿ar￿ Fiw(t Cwcinalor, a part- liTrE Bu5ine5S De¥ek>pmenl ManaJer. a part.tstr￿ Finan￿ ad HR Thanw 3rKI a Fuptime Tec￿K￿ Director. T* Ctrchaits of the board of Itustee5' line manage the Eie(JAfft. and tOgeth¥wth al th8 tru8tÈes aty uiirnèiely spDrwblq for slrdtBgic wnning and 9)verna￿e Ors￿ Valu8 Iniwnatwyd. SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT (CONTINUEDIIINCLUDING DIRECTORS. REPORTI FOR THE YEAR ENDED 30 JUNE 2025 Howwe aCh￿Ve publK benefft Th8 trustees have gwen Cw5￿er?t￿ lo Ibe Charity C¢xnrrM56ion'5guid3nce benefrt. As outlined In this ￿F￿)rt S￿131 Value Intsma￿￿aI has benefrt io w>lessionds In the fi8ld of s￿31 impact me3suremeni and a¢¢wnliw forso¢k?I value, and tretefo¢ In Iw*isabons and ¢¢nyruniies In bvhich Ihtry è operating. TTre revisedrnisS￿rn aNI sirateGic ains for s￿31 Vaue International de￿￿strate a Con￿￿ed cornntment to supwrbng tharilie5 and a range ofother (￿g￿n￿a￿S to take Into arAx)unl S￿al and en¥iroYtnenlal value in th￿rdecis1Dn making. The bBnBfiBariBs of&ual ValuE knlettHbona atB therets8 arryc￿e WpBd (￿￿lue[￿ed by s￿h 0￿￿tional activty. All our have thne ￿11 conlribthe lo wr Strateg￿ aimsar* are tslhe benefrf of Ihe pubi Small ¢ompani*s prgvi5i*)n$ Tris report has been ￿ep￿ed in ar£0rdar￿wlth kne provisi￿ relatir#J to 5rAII ec￿pan￿ within Part 15 ofthe CompaniesAtl 2DO6. Trt trusiees. reKotwas approved by the Br*rd ofTrusiees. Ilr Davide Dal Ma80 Trustee Dated.. 25 k13rch 2026 SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE STATEMENT OF TRUSTEES. RESPOMSIBIUTIES FOR THE YEAR ENDED 30 JUNE 2025 The trustees, wtK) are asD the direL*x5 of SL¥ial Value Iniettmtiotd lor ￿￿￿￿>se of cornpany kn. are resFK)nsiNe for prEpanTh9-￿￿ Trustees. Report 2nd tr* fir￿)(￿￿ Slate￿￿lS n accor￿￿ wth ap￿￿12 lav4 aThJ Uniteé Kin9dom Accounlin9 Standards lun1￿ Generaly Accepted ACC(￿ntIng p￿11¢•). Company requires the I￿SteeS lo ple￿re fn3ncal staleThents finan(Jal year%¥hth 9ive a true lair wew of Ihe 51alp of afairs of ITe chanty and of ihe TE50Lwces and of re￿Irt￿$, including the irFCOrn* ènd expendiwre, of the ¢hwitabk ¢crfnpanyfor IW year. In wep¥ing these finar¢￿1 $￿tements. th8 are reqwred ts) - select suitable ￿0Until¥j atKI then awty therTr wnsisienly. -rA)SÈTVÈ IhÈ melht*Jsand In C*ati¢*S SORP." - ￿￿kejUd￿Menl5 snd esknrnaie51FHI reasotth and prL¥J8nL" - stale whether applicab￿ UKAccountirvJ Slahlarts ha* been folkyl￿d. Sub￿ to any rnatenal departures di£c105ed and explained In the financol stslements". ar - Nepare the financial slatements on Ihe go￿ basis unless il is to presum8 Ihat the charity Mll continue in operalion. trustees are res￿n￿b￿ for a(lequale a￿A)unti￿J rec￿￿5 thard￿￿OSe￿th rea￿)nable al any bme the finartyal P￿11￿￿ of thè tharity pf&bl@ ￿Th￿rÈ Ihat th8 [nar￿ tompty ￿￿1 the Comp*M8g Act 2LNb. TTr2y also reswnsible for safe4u3r(*ng the assets oflnE cJ• ar#1 fr*n￿ lorta￿TrY Teasonable 5tep5 for Ihe prevent￿￿ 8nd deie¢tion ¢f fr8ud and itre9u181ileS SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SOCIAL VALUE I￿[fERNATIONAL I r8Wrt to the trusteeson my exatninalKJn of the [￿at￿3￿ 5tatemenLs of SL¥aal Vdue Inter￿atiOna (Ihp chatityl for the year e￿e￿ 30 June 2Q25. Trys report is made sdety to charitys In￿. as a b(ty. in accordan￿ vhh Section 145 01 the ChantiesAcl 2D11. My examinat￿￿ has b￿￿ urKlertaken so trat I ￿Aght slate".othe charitys tru51ees IhDse rnatlers l am required to Stale to them In an Indeperthnl Examinerfs report and for no otrer w7w)se To the ￿1￿$1 extent pemrtted by Law I du nol 8ccept￿.. or th8 firkpnGial stalernB do nut cO￿￿Y *ilh'.he ofSB(*un ￿ oflhe ¢￿￿panieSAEt 2006 other than ￿Y ￿quirern￿I that the financia StateM￿ts￿l¥￿ a trueand fairviwi. which 15 nota matter CLfSKl2red as pal of an l￿deF￿￿t exaTrination," or Ihe financial stateffleits have tK>l been prepared ITr accordarKe Mth Ihe metrKxts and pntKXp￿Sof the Statement of RecDmmended Pr￿1￿2 for accounlirg and rep(xtrg by (*wilEs apiAKatAe lo tharilie5 pre￿ari￿ their fnarKial SIalery￿nts ￿ ÈtttxdaT￿ the Final￿1 Rewxhr¥J Siarthd appligkn UK and of Ireland IFRS 1021. I hay8 no conc8ms antt have come ￿ nc olher in u￿r￿dion with the exavinabon lo ￿1￿Ch atteqlion should be drawn in thi5 rE￿rt ir <￿er lo pnailp a proper LTdet51atKJirg of the finarKJal slaleTnpnts to be reactt￿. Anita C Iwtsson BA(Honsl BFP FCA Miithdi Ch8rf8sworth Linited Suites C,D.E. & F 14th Fl(x)r The Flaza 100 Cyd Hal Street Liverooc L3 9QJ Dated". 25 Match 2026 10- SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 30 JUNE 2025 Unro8th¢tod UnrOStyi¢t•d fund5 funds 2025 2024 In¢gmo from". Donations and legacEs Charlats￿ ¥tyvibes Other tradiTrJ actiiibes 117.232 318.136 21.&1 593.755 17.574 Total inroffle 611.349 456.889 ExpendlturÈ on.. Raising furvjs char,lab￿ 21.808 393.637 6Cg,772 Total experx*thre 6E2,084 415.445 Not InGornellexpBndlturpl and Tr)Yernent infund5 150.7351 41,444 Reconclllalon of fvnd5'. Fund balartts * 1 July 2024 131.815 90.371 FUMI balancès at 30 2025 ei,080 131.815 Tre $121ementeffIna￿a1 a¢tivitie$ Inckjdes all gains ktsses in the ytr8r. ￿1 ir￿￿ and eXper￿lure dorivé ficym ￿n￿TrUIn0 a¢tMI*s. Statement ol finanrAal actDriiEsaso ￿)M￿￿5*71h Ihe wuirernentsfryan and expendilLYe a￿OUnt undef the C¢)mtwnie5Act 2006 SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE BALANCE SHEET ASA T30JUNE 2025 2025 Flxed assels Tangible assets 12 649 797 Cutt•rrt a88•ts Debtors Cash ai barlt and wr har 13 21.233 183.525 20.275 204.574 204.7 224.849 Croditorn." amo￿ts18111ng wilhin ono year 14 1124.3271 93.8311 Nel current assets 80.431 131,018 Total assets less current liabilit*s 81.DEO Funds ol tho charily Unrestri￿Èd fuYd$ 81.oeo 131.815 81.020 131.815 TTrp wrnpany is enti￿ed to the exe￿￿￿￿ It￿ IheaLHJit rewi￿rr￿*￿Aj[traned li 5ediDn 477 althe CoTnpanE5 Act 20C6. for thè yaar end8d 30 Jurn 2025. mem￿$ have n(A reouired the cbtsin an aL*lit of rfs [in￿al siaiemenis fortr* ye¥in q￿S￿On in 8¢corda￿with se¢tDn 476. The dire(lors ackniPw￿e their res￿￿&1￿1th5 for(X)mp￿r￿J with requwBrnents ofthe cl￿pan￿sAct 2(X16 ￿th resp8cl to accountiry recDrds and tre preparalK)n ofknawKL41 stat￿￿er￿. Twso fina￿¥1 stalemonts hav8 W preFored il xoxlanc8 tho w0vtsi0r68pFA￿b1O Io ￿Mpar￿@S wbfftci to lh8 small c(Ynpanie5 ￿gIMe The acwunis We￿ awro¥ed Dythe Trn￿ee$on 25 Marth 21)26 Mr D8w(k D81 Maso Trustee Company Reg15tration No. 07568122 12- SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 A￿￿￿￿tIng pol￿185 Company irrforrnatio cKg1 ValLE International privaie wrryany liW by gu8rantee in EngLgrf a￿1 wa￿$. The rtyistered offKX IS LCVS 151 Dale SbeeL Lwwc¥J L2 2AH. 1.1 A¢counting ¢omt$nti Tho financial s".aiomBnts ifb a(**rdaThts￿7Ih Ihè Mtht)rnnJurn and of AssotiaiK)n. CompaniesAci awJ-A¢ct¥Jnbrg ar*1 Rewbry by Ch*ties". StaiÈmÈni of Recom￿nded aPp1Kab￿ io cThanlies prppanry Iheir in ￿Gry¢a[￿ewth Ihp FirwEial Reportng Sla￿￿[d applicatrde in the UK and Rwublic of Irelaid IFRS 1021- las anended tof accountiry wods tsiTrmencina trom 1 JanLWry 20191 T1￿ ch￿lty B a BenefilEntty as defwed by FRS 102. The financi81 s"*ments a￿ prepa￿d n Stsdirvj. is Ihe rUn¢AN￿81 (aJrrnKyoI the tharity. MonÈiaryamounts ih8sefinanckg1 $￿-.8M￿-.$ Je r￿re8￿ 10 lh8 rwresi £. The ￿counts have been twred un￿r Ihe h￿l￿￿XI rAJnvenkn. ac(x)untirrfJ wlKies adopted are (￿1 below. The Charity has U4ken ajvantage oflhe in the SORP forckn￿5 ap￿￿ng FRS 102 UFKJate BulBlin 1 not to prq)are a StaÈmÈnl of Cash FIo*4S. 1.2 Going concem Al the time of 8ppwf¥J Ihefinarhi81 Slat￿￿￿ts. trttrL¢iees have a rea5￿¥b￿ exr*c*8bon ihat ￿ d￿ftty h85 adequate resources to continue In operatoTral e￿$te￿ tr the l(wesee*Jle flrfu￿. Iwslees ￿nin￿e lo ￿ll* the going con￿￿ b￿5 ol accouTrbry ￿ prepariry Ihe financial slaternents 1.3 Charftable fvnrls unreStr￿d funts are avaLth use at the ofthe Iru5tees ifft furthera￿ oftheirth3tilaNe obi2th¥es. 1.4 Income IrKome is re￿Wised when d*ntyis legaly e￿tilled to il after 8ny p8fvrfftan¢e (x￿lIK)n$ hav8 been mèt. thè aTTrounts ￿ be ￿easured reliabty. a￿] il Is probabk lh3lificoy￿e *il be ￿￿e￿. Cash dwati(WTS are rec¢wised ￿ recept. IYherknalK￿s we rewi%ed ch41ty vs been notifietj ofthe donaton. unless P￿r[(￿rKe corK1th0￿% requre L*ferrd dtre a￿vaunl Inu)rne taxrecoveraL* In relatson to doroiions receNed under Gift Ad ts re￿n￿d althe Ivme ofthe Membership income is recagY¥sed over the p￿10d0f mer￿S￿1p. 1.5 Expgrnditure Costs are al dyeclty 1¢ 10 whKh ￿13￿. Costs *)curre¢ In suppJt 0'e4)er￿n￿re ￿ Ihe biects otlhe tharitabiè ttornpany tsr InrnS￿9 lunos arÈ rwnLsed aa Costs. supp￿ costs a￿ aittstsy between Charitab￿ he&irvJs ¢Ji the tws of ths average anKvntolmanagemenl ime skEnl ￿ each aclmty. Govem¥￿e ¢osls corynselh8 ¢c6ts of ih*¢nartsf4e *MIThstr8t￿ a￿j ￿￿pI￿n9 ￿1h con$bbJlb)n81 ard stalulory requirernent aspects ol the ￿￿Tty. 13- SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 30 JUNE 2025 Accounting pol￿•e$ Icontinuedl .6 Tan9ible fixed a&•ets Tallgib￿ fixed assets ¥e inthaly [r￿asUred at (X>5t atKI subsequentymeasured al rx¥st orwdlualion, netol depr*iaith and any imwm¥nl l)s$8s. Depreaalion Is r￿C￿nIS￿l so as to wrnie oif Ihe a15t ￿ Ydlu*ion ot assets le5S thpir re5￿Ual values over their uselul Ir￿95 on'.hg IpllThwng bas9S". Computers 25% 51raight line The ￿1n or loss arÉing on the di$p)sal ofan 8s8d istje1￿1￿ a$ the¢JIffere￿ tetww ￿ sale proceeds and Ihe g valu9 oflhe a6591. and is in sla1ernerto1fin￿¢l4 activities. 1.7 Imp8*meM as8ets Al each reportng end dale.".he tharityreviV￿ the c￿r￿j ofits tsrwJ trAe assets to determine whether there 15 any ￿diCat￿n that ￿Ose assets ba¥e suffered ￿ Itnwtmeryl ks5. If any exisis. the recDverab arnount of the a￿t Is estittrated to detetrnine the extenlof thp imTmittt￿ kn5s anyi. ReCoVera￿e amouyl is the highe. of f3fwdlue ￿ costs to sdl arKI in use. In assessing vakne in use. the estYDated futLJrecash kn Bre d￿￿Trted1L>th￿r presentVal￿ u5￿g a we.lax di5CDunl rale that [￿￿cts currenl market asEesstnpDIs of the valu8 Df aTrd risKs5￿1fiC lots a55et firwhith theesti[r￿les LTrffulur8 cash fk)ws have rH)t bpen alu5￿1. If the recoverab￿ ol an as5el is esbfftatedto be less its canying aniwnt, the carrying 3mUrt of the assel is rediJced lo 115 reco¥e'atAe arnount ￿ ltryalTr￿t kn55 is wTMsec immedialdy in ifwx>mpllexperHliturel foi the year. unless Ir* rekvahl asset is ata re¥&￿ 8Th￿rIt. ITh which case the 1rnpaim￿ThI I￿81ed as reVa￿all0￿ deueB8e. Rewgnise(l iM￿r￿ent k)%es a￿ reversed Il. orty rf. Ihe reasws lrylhe thTP8KTrenl loss have (wed toapply. Where an imparrient10ss ￿bSequenty reverse5. ￿Tri[Wj arrK)unlcf a55eis In(rea￿ lo revised 8*wmaie of its reeoveraye 8nKwJni, SOlh81 mcreased r*rwy ¥￿ThI toes ￿rying anM)uni thai would have detÉmir*d h* no wnpawmeni loss b8e* retowisèd for the 8ssel in PriLY ytais. A tsvatsal ofan Imparrneni le6s 6 ￿nIS￿ ￿Me(s￿ely. urless Ihe relevant assei is carrÈd in ai 8 (eval￿0 8mr¥Jni. In Nvhich ca$6 the r￿erSal of irrpallm￿ h)ss Is treated as a revaluation incfease. 14- SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 30 JUNE 2025 Accounting pol￿•e$ Icontinuedl .8 Ce8h amd ¢o8h egtsivalents Cash rash 8wNalents IT￿￿le (zsh in harxl. de￿￿115 alGall baT*s, otr￿1 short-term liqu￿ Investrnents wth Orignal makni*s orirTre nK¥Nhsc* 1.9 Financial M￿rUmt￿t$ Tho charily has ￿e￿l￿d to apply provi￿￿# of 11 Finafft(3al In￿rI￿On￿. Sèction I2.01￿r Financ￿1 Instrunyents I$8￿. of FRS 102 to of insituiwits. Financial inSt￿n￿ntS3re rWiS￿ in the charitys balar￿ 5heet*hen Ihetharii> beD)mes paty lo the0￿trdetua prDY￿￿oS ofthp insttutnpnt Financial a5selsand labilit￿a'e D15et. wih Ihe net aTT￿nts we5ented ￿ thp fi[￿￿1 sta1pTh￿yts. when there s a I￿allY enfoitrable nghtlo sel off ihe recognÉed arQ Ihe'e is an Inteniiw to settle on a net b8$$ orto re8lLse Ihe asset and setue the Iiablty 51nuttane￿. Baslc ftnanclal assats Basififiancial assets. WJhK* debt(xs Cash balan￿$. ao inthèlly mÈasured at tran￿￿ft pricé Including tranSad￿ cos15 a[￿ are suEEequenllyizrried al pjst ￿[￿j effe(arrfe interest tneliLyJ unle55 e arrawemert c(￿stitUtesa finamng t1￿5aC11￿. vk*re trÈ transackn is rn2￿￿red at rKesent value otthe future receipts discwnw al a market rate of interesL Final￿1 assets ¢bssffie(J a5￿¢￿vab￿ wthin yearare not arnotb58d. Bask ffn•n¢lal 118)Illlles Basifinancial 113bilities. 1ftl￿1￿ t￿d￿[M$ and bank kAns are init*lly reu)gThsed at Iransacbon rrte unless Ihtr arrang8TDenl CL￿$￿tu18sa Ihe dFbl in5'.tutnwl tTIBa5ured al IhF preswl vaue of th ture paymentsdiscount&l ata maikel rate of inleresl. Finar#yal lithlities cLqsSified as payab￿ wrthin orE year are not amortised Debl instsumentsare 5ubseqwrtty rarrEd atattKx1￿ed usiTry thpeffedrrfe interpst ratp ￿Eth[￿. Trade credIt(￿S 3re otAigatKns lo pay ftrgcws Orsery￿ trAI ￿3Ve been acquir￿ r the ordinary wur5e of operaons fr(xn suppliers. Arnounts pardb￿ are cknffied as I￿￿￿tieS rf Da)Thent is due wthin one year or less. ￿ wl. they are [Kes￿ted as I￿￿￿rrent I￿*￿I￿s. Trade creditors ￿e recowi4ed irmtially al transacton tKice anu Subsequently rneasured at atnorb5ed [￿St ￿r¥j treeflecjwe ir.terest rtth. FinanEial liabilthes are derecogpised Y*then ￿￿{￿arIty'S (￿r￿l￿al ￿l931K￿s expre orare disthar9L￿ Or￿￿1￿. 1.10 Taxatio The Chanty ben&filS from eX￿￿￿on$ from tax8￿ by kx wsiation and IS rm￿ Ik4ble to crryJr8tion x ￿ incc¥Y* and gans falln9 wilnin tr￿ 8xenwn$. The chanty 1$ not able to re¢overValue Added Tax EXPe￿mjre IS recorded in Ihe accountG i￿U￿Ve ofVAT. 15- SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 30 JUNE 2025 Criti￿1 a¢counling *stsm*s and j¥d9wngnts In the 8pplic4lion ofthe chgrity's 8CCCWtiry WI￿¢$. th¢ l-Jslees 8re requ?red lo mJke iudgeM¢nts. cstipiptes •pd assumplw)ns aboul Ihe carrying amurtofassets 3nd l al*ilies thai are fM)t r￿llY appar￿.. from other s￿r*S T esthThates and asSOC￿tell assumpt￿nS￿e based on bLStorira evvle￿e￿d otlwtactors that are (X>nSthr￿ io be rde¥8ni. Aeiuèl resutts maydrffer fromtheseesbtnatÈs Thp p%ttmalp.s and ijrylptyryj wp. rpv*¥erf nn an ￿$1% RpviRins In Armjnhrrfj ￿￿MarPS a￿. recconised in ￿e period in ¥Jhich the esiimaie is whwe itrt revtson aff¥is Mly Ihal p¥itrJ. or in the reriod of Ihe revisx)n wture per￿S Whe￿ Ihe revision altects curyent tulure period5. No ¢ntKal actcunting 8stimal&s (*jLth)78nts wero u88d in ts FWW8i¥x) ¢fth8se financial Slatem￿ts. come fr¢Jm dorbatiOn5 arKI legacip5 Vrtro8tri¢tod fund$ 2D25 Unr•$tri¢t•d lunds 2024 Dona1K)￿ arml glls 20 117.762 Chaitableactl￿tieS Unr•strlct4d fvrbd5 Unrestric ful￿3 2025 2024 Treining in¢oTe Setvices provKIEyl P￿¥￿etS inccjffle NeN¥ork rÉTrvwue EvenLs and conferen 31.625 12.9B8 501.646 47.496 11.599 8.116 277.728 19.33S 593.755 318.136 16- SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 30 JUNE 2025 O¢hei trading ¥liviti¢s UnrEstricted UnrextrictEd funds 2025 Membwship SUXtrlPlw)ns8rNI stK¥)strships are n sl*618￿ a payment f goods service5 17.5n 21.521 Rai5iTrg funds UnYÈstrlcted un￿sthcted fvnds ful￿S 21125 2024 FurpdrdR5in and ubli Sbpport C051s15ee note 81 52,312 21.808 cha￿b￿ acii¥itie8 Sock?18nd envirwmenlal V*ue UnrtStri¢t•d Unrestricted lund$ runds 2025 2024 Depreoaith and i)7painieri ConsuHancy 500 438.664 495 313.549 439,164 314,044 ShaTr of supptytCOs1s Isee role 81 Share ol wvernan* wsls Isee ￿le 81 158.598 12.010 67.527 12.iK6 elJ9.772 393.637 17- SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 30 JUNE 2025 suppwt ¢ost$ Support costs Governance co¥ts 2025 SUW￿rt£0$ts Gtr4eman¢È 2024 Slaff Costs Exchange Losses costs 168,611 168.611 67.824 14 67.824 14 16.305 4.130 1.￿2 28570 28. 16.305 4.130 Commun cali CarLw emi&sKhn c0515 9647 1538 9.647 Independent exarnina fees Accuunlancy Leg81 and ￿￿5$10n Bank charges 878 87B 799 2.846 4.132 4.289 4.132 4.289 210910 12.010 &9.336 12.066 101.401 An￿*Bed bemten Fundi8ising Ctsntsble acbvthes 5?312 158598 52.312 170.F 21.8( 6T.527 21.￿8 79.593 12.010 12.066 210910 12.010 222.920 B9.336 12.066 101.401 Support COSts ère rechaw beh¥een costs ofroNTrJ sooal en￿7rarthent￿ vdue athvtyon tre basis 25% 175 % bas8d on spent by man4effwi. GovemarKE rA>sls are retharged lo enV1￿Mental Wdlue. Governan￿ cAssts indudes payTnents far acrwntsrry Ser￿ payroll ata (x)st of t2.63512D24". 22.8461 Employees The a4erage ThontNy wmbBr of eTrwkwees during Ihe year *as' 2025 Nurnber 2024 Number A¢mini$tr¥li Employm•nt¢osts 2025 2Wd4 Wayes 8nd salaT*S security rJJ5ts OtherpensKJn costs 155.821 8.149 4.641 59.726 1.&10 168.611 18- SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 30 JUNE 2025 Employees Icontinuedl There were w efftfvyee5 a￿￿1 reffluwalKin was rrrfye Ihan £60.￿. Remuneration of key rnanagernent personn rFITvJii¥ialiLllI ol K¥y IMa1￿yell￿1Ip￿.Tr￿r￿ as fol 2025 Aggregats Co￿￿￿5alvJn 95,680 50.680 10 Trustres Noneeftre trustsÈs anypers￿$ ¢onnÈtied IhÈml ￿e1ve￿ any ttmunprati(r during year12024. Th)nel. nd ￿ne0f the Injsleps y￿re reitntxjtsed ex￿Se5d￿￿￿g IttE year12024" One trLslee was reirnbursed itsvel &xpenses £1261. One Df the truSt￿S ￿CeiVed £2.000 d￿ThJthe year12024.. £nill. ￿Se[w￿ rerKlered in reL4bon to a prajact lead by soc￿1 Valup Internationd. 11 Taxayo The charity is exempt from tsx on gair&falirywthin secbonS05 of theTaxes Act 1988 01 section 252 of Ihe TaxaiKJn of Ch8r9Èab￿ Gains Art 1992 to iheextent t￿.the5e *e applied to its charitablèobjects. 12 Tanglblo flxed a55ets C¢)st At l July 2U24 AdJit￿n$ 2,Lg 352 At 30June 2025 2.581 DeprKSalSon and Impalwment At 1 July 2Q24 Depreckglion ch8rged in I￿year 1.432 At 30June2025 1.932 ¢8rrJing aMo￿t At30June 2026 649 At 30June2024 797 19- SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 30 JUNE 2025 13 Dgbtors 2025 2024 Arnounts falling duc within on¢ yew. Tiade debtLYS OthÈrdebto Prep8yments 8nd irw(* 16.684 1.460 3.089 13,853 6.172 21.233 20.275 14 Croditorn". 8mounts lallingdu&within 2025 Z024 Other laxalK)n and S￿la1 ￿Urity Deferred income Trade cr&Jii¢rs i)thercredit(fs Accruals 3.47T 87.789 23.845 5.568 3.628 3.341 15.(￿0 20.049 52.928 2.513 15 124 327 93.831 15 D•farrgd Incomg 2025 2024 Otherdtrftrffed Ir*¢Mme 87.789 15.￿0 Defe[r￿j inc(¥tneis itKJudpd in ime ffianGial Slate￿￿rts as I￿￿w5." 2025 2024 Deferred is Current liat4lthes 87.789 15.￿0 moVe￿entS in the year. DefeTred 1rK(WT￿ al 1 Juty 2024 Released from previws ￿niX15 Resources deferred in Ihe )Ear 15.0(M) I15.￿0> 87,789 21.￿0 121.IK)DI 15.￿0 Deferred irK(KrE at 30 Jure 2D25 87,789 15.￿0 SOCIAL VALUE INTERNATIONAL COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 30 JUNE 2025 16 Financial instruments 2025 2024 Catyng arnol￿1 of finanth* assets Debt ￿strUr￿ents rn8asured al arnorfi5wJ c¥)51 201.669 218.677 car￿￿9 amoLmt of finanGi* liabiliknes Measured at aMOrt￿￿ cost 33.OG1 17 R•lattrd p•rty trnth$a¢tions Tre trustpes Brp 3150 the key trwnagprDenlof Ihe L*atityaThJ are rpmunetated far this tDle15pe 101. 18 Unr•strletÈd funds The lund5 Ofrr* cllaDty trPUnÈxppr￿ balar￿sOld0Th8t￿ts grants wbith are subjÈci to 5￿cifiC cundthon5 bYdL￿T5 a[￿ ganliM5 as lo b8 uwj. At 1 Juty 2024 Incoming resovr¢¢$ Re50urces4t 30 JunB 2025 expended funds 131.815 611.349 1662.0841 81.( PYeviou8 year.. At l 2023 R¢$our¢es41 JO June ZQ24 èxpendèd rè50urce$ Gen￿￿ funds >.370 456.8 1415,4451 131.815 19 Cafoon Emlssl¢ns As retereY¢ed In the Trustees Rektsl. iP* Twsteesare u)NthitttyJ to takry ￿$￿S1￿￿"ty soci81 eosts ofour C8rbon us8. This valuiig It￿ L7)sts aid rn*ro a paymenl,'d Ihai value) lo (Kganoabon who Is workiry to a¢ore>s me socw ol c8roty). Our esiimated cèrbon em￿s1onS at scq>e 1. 2 arf 33￿ based on tre UK gD¥emmenl meth(hloh)gy for hDMewOr￿ ernission5' IDEFRA calculatons ￿ 0.33378 kgC02e per aKI a The￿O￿yf0[ e5twnakng e￿Ss￿$ from Su5tanatAe Tra￿￿ Intwnaknonal Isustanatqelra¥d.owl. SVI genera￿d 11.83 Vco2e. U&rvJ kneUK &)verrmeni's vaUa￿ts) 0[G￿enh(M￿tt Gas Emi55itsns for PdwArprai%al and Evaluation r4Joted cosl CIGart￿n fw 2¢Y24 of 1130 per low senes. SVI'5 finan￿al iTDpaGI of catbon u3e Is £1.538 tsn this ba￿s. Tr amount is aett￿nied for,n tr￿e I,nancial statements as a liabihty. To clarify. Yhe calculated profil fythe yBai d￿$ Ineude tlle co*s ofoui ¢￿t￿￿e(l lo dimale char￿. 21 This document was deliN'ered usillg electronic communications and authenticated in accordance with the r¢gistrar'8 iulc% relating to clcctronic fomi, authcnticatior and manncr of dclivcry undcr gcction 1072 of the Compani¢s Act ?006.