Charfty r•gi¥tration numb•r 1169295 (England and Wale81 CLAYTON GREEN CHARITY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 CLAYTON GREEN CHARITY LEGAL AND ADMINISTRATIVE INFORMATION Trn#t••s MrMMPatsl Charity numb•r (England and Wales) 1169295 Indepond￿l •xamlner AMSAccountanls Medul Limited Fk)or 2 9 Portland Street Manchester IA13BE CLAYTON GREEN CHARITY CONTENTS Page Trusl&e$' report Ind•pendent examinerfs report Statement of fmanaal activities Balance sheet Notes lo the financial slatomenls CLAYfoN GREEN CHARITY TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Tnjstses p￿sent their annual rep(Nt and )Inancial statements for the year 6nded 31 March 2024. Th• finanaal statements have been prepared in a¢eordan¢e with Ihe accounting policies $el out Ml note 1 to the financial slalements and o)rnply wf(h the Charty's govèming document. thg Charities Act 2011, FRS 102 "The Finan¢ial Reporting Standard applicable in the UK and Republi¢ of lffjland" and the Chanties SORP 'Accounting and Reporting by Charities.. Statement of Recommended Piaclice applicable lo charities preparing their accounts a¢cordance wrth lh& Financial ReF4)rt￿g Standard applicable in the UK Republi¢ of Ireland IFRS 1021" Oblectlves and a¢tiviti•8 The trust's oble¢tlve is to Smprove Ihe food a*J. water, sanitation. medical 8UPPOrt tr) refugee camps, poverty and education program$ curr•nUy offered in countries affected by aftemalh of a hUManit￿an crisis. The charitys ¥diwti8s will be fijnded by matching company gift donalions and by Indi￿dual donations. The health program in pl9¢8 will support medical facilities and refugees camps the Provision of equipment, building and medicAtion seNces to Ihose most in need. We will also be woth.ng with communities to help disadvantaged students fulfil their educational needs so that they are able to compete with their privileged peer5,' this will in tuin bentrfft their familles and local communities. We will also invèst in and support (ommunilie8 by prowding ¢lean water and santsty'on facilities in rural areas by worting with repLrtable organvzalions. The trustees have paid due regwd to guidance issued by the Charity Commission in derAding what adivrfies the trust should ￿dertake. The Trustees have paid due regard to guidance issued by Ihe Chafity Commission in dgading what actIwt￿S the Chaiity shoukl undertak¥. Achievements and pgrforni*n¢o Following on from the previous year's resèarth work. the trust ¢ontinutd lo make good progress in identifying the need in the foll(ywing aroas.. 1. Provlslon of luilion services. 2. Provision of ￿nter dothing. 3. Provoslon of dwallons. 4. Provisions of support to m8dical assistanc• to rtfvg¥&$' ¢amps. 5. Installatlon of sanllalton facllilles. Financial review It is the policy of the trust that unrestr￿ted funds which have not been destgnated for a SI￿￿1¢ use should be maintained al a level equivalent to belwe8n Ihrèa- and six-month's expendituré. The Iwstees conslders that reseNes al this level will ensure that, in the event of a signrficant drop in funding, they will be abb lo continue the trust's rJJrrent act￿71￿ whlL* ¢cffl$kleralSon 1$ given to ways in which addilional frJnds may be faised. The trustees has 88$e$sed the maJor rfsks to which the trust is exposed, and are satisfied that 8y8tem8 are in place lo rrib'gale exp05UTe lo the major risks. It is the policy of the Chwity that unresthcted hjnds whS¢h hav8 not b88n designated for a specific use should be maintained at a ￿Ve1 equivalent to be￿et￿ three and month's expenditur8. The Trustees cons*Jer that reserves 81 this level wll ensure that, in the event of a svJnthcant drop in fijnding, they will be able to continue the Charty's Current actiwti&s while consideration is given lo ways in which additional funds may be raisod. Thig18vel ol reseryes has been m8intainod throughout the year. structur•. 90￿ManCe and management The Charity 18 a company Ilmited by guaranto8. CLAYTON GREEN CHARITY TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The Trustees who $9ryod during the year and up to the dal? of $p3nalur$ oftha finanaal statem8nts were.. MIMMPatd None of the Trustees has any beneficial interest in the ￿Mpany. All of the Tiustees are members of the ¢ompany aThl guarantee to contribLrte £1 in Ihe event of a winding w). The port was aFprovtd by th¢ 8oard of Trustees. MrMMPal Tnmtse 31 January 2025 CLAYTON GREEN CHARITY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CLAYfoN GREEN CHARITY I report to lh* Trustees on my examination of the finan(xal statements of Clayton Green Charity (the Charity) for the year ended 31 Marth 2024. R•sponslbllltles and basis of roport As the Trustees of thè Charty you are responsble for the preparation ofthe finan￿81 statem$nts in a¢xordan¢$ with the requirements of the Char*be$ Act 2011. I report in respect of rny exarninalion of the Charity's financial $lal8m&nts carried out under section 145 of the Charities Ael 2011. In carrying out my examinth.on l tt8ve folowed the Dlrections given by the Charity Commission under section 14515)(bl of Ihe Charities ArA 2011. Independent examlnerfs $tatsm•nt Your att6nt￿n is drawn to the fact that the ¢harrty has prepared the flnandal statements in accordance Mth the relevant verslon of th¢ Statement of Recommended Practice appli¢abl¢ lo ¢harilie$ preparing their ffinancial slalemenls in a¢eoidance with the FinancAal Repo￿.ng Standard applicable in the UK and Republi¢ of Ireland IFRS 1021 in preference Its the A¢¢oun1ing and RepNting by Charities.. Ststement of RecommendeiS Pr*i¢e is$ugd on 1 April 2005 which is refwrÈd to in the èxtant regulations but has now been withdrawn. l understand that this has been done in order for the finan￿81 ststements lo provide a true and fair ￿eW in accordance with UK Gonefally A¢¢epled Ac￿Unting Practice. I have ￿mpleted my exam1r￿li0Tr. l o)nfirn that no mattefs havo (xjme to my attgntion In conn81aion ￿th the examinalion gwing me ¢ause to beli8ve that in any material res￿1.. a¢¢ountsng records were not kept in respect of the Charity as r¥quir¥d by secb.C￿ 130 of the Charities Act 2011. the finan￿al statements do not 8c¢ord with those r￿ordS,. or the finanLaal stslèments th) not compty with Ihe applicable requirements concemlng the fom) and ¢ontenl of financial 5talemenls $$t oui i) th• Charities {Accounts and Reports) Règulations 2008 Other any requiremenl that the finanaal statements giva a truè and fair wew. which is not a matter ¢ot)sid&re(18$ part of an independent examinat￿n. I havè no concarns and have come auoss no other rnatters In connfjctlon wth the examination to which attenti should be drawn in Ihis report in order lo enable a Proper understanding of the financi81 statèments to be reached. Aeeounlants M•dical Limit•d Floor 2 9 Portland Street Manchester M13BE 31 January 2W25 CLAYTON GREEN CHARITY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unr•strictod funds 2024 Unrestricted funds 2023 Notes N•t Incom• and movement fund• R•conciliation of funds: Fund balances al 1 April 2023 110,050 110,050 Fund bathn¢es at 31 Mar¢h 3024 110,050 110,050 The statement of financial actNities indudes all gains and losses reco9nisefJ in the year. Al inC￿Me and expenditure dewive fiom continuing a¢tivilies. CLAYTON GREEN CHARITY BALANCE SHEET ASAT31 MARGH 2024 2024 2023 Cuvrent assèts C8sh al bank and in hand 110,050 110,050 N•t curr•nt assets 110,050 110,050 The lund$ ofth¢ Charlty Unrestricted funds 110,050 110.050 110.050 110,050 The fina ial tatement5 were 8w)roved by the Trustees on 31 January 2025 rMMPalel Tvu$tre CLAYTON GREEN CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting poli¢ies Charlty Infom￿tIon Claylon Green Charty is a charity regislwed in Engband and Wales. The registered addre55 is 464 Ran9let Road, Walion Summit Cenlre, Bamber Bri&Je, Preston. PR5 8AR. 1.1 Accounting COn￿ntion The financial statements have been prepared Sn a¢cordan¢e Yrfith the Charivs goveming document, the Charities Ad 2011, FRS 102 'The Financial Reporting Standard applicable in thè UK and Republic of Irela and the CttaTrties SORP "Accounting and Reporting by Charitiès-. Slalemenl of Reeommended Practice applicab￿ lo charities prepariThJ their accounts in accordance wrth the Financial Reporling Standard applicab￿ in the UK and Republlc of Ireland IFRS 102)" The Ch4Tity is a Public Ben8rrt Entity as defined by FRS 102. The Charity has taken advantagè of the provS8ions in the SORP for charities not to prepare a statement of cash flows. The financial slalements have departed from th8 Charili•s {AcLounts and Report5} Regulat￿)n$ 2008 onty lo the exlenl required to provide a true and fair viw. This departure has involved following the Statement of Recomménded Practice for ch¥rrt*s apptying FRS 102 rathar than the version of the Slatemenl of Rewmmended Practice which is referred to in the Regulations bul whi¢h has since been withdrawn. The financial statements are prepared in st8rliThJ. vthith is the functK*nal currenty of the Charity- Mon&tary amounts in thes8 financ4al statements 8r¢ rounded to the nearest £. The finanual statements have beèn prepared under the histor￿31 cost CA)nv8ntion. lrnodified to indude the revaluation of hehold properties and lo include investrnenl properties and ￿rtain finanual instwrnents at fair valuel. The principal aG¢ounting policies adopted are sel out bdow. 1.2 Golng eoncem At the time of approving the fmandal sts19ments, the TrLFStees have a reasonabl8 expectation that the Charity has adequate resources lo ci)ntinue in opet31ional èxistence for the foreseeable fvIu￿. Thus the Twslees conlinug to adopt the going concem basis of 8ccounlin9 in preparing the financial statement5. 1.3 Charllablo funds Unrestricted funds are av¥ilabb for LbS8 at the discretion of the Trustees in furtheran￿ of Ih8ir charitable objectives. Restricted funds aro subied to spa￿￿ condit•)ns by donor5 or grantors as lo how they may be used. The purposes and uses of Ihe ￿$trIcted fvnds are set out in the notss to thè financial slalemenls. Endowment funds aro $ublèct to Specif￿ ojndrtions by donors that the capital wnusl ￿ maintained by the Charity. 1A Income Income is recognised when the Chaiity 15 legany entlU￿ to il after any perlomiance conditions have been mel, the amounts Gan bè measured rella￿y, and il is prob8ble that income will be receNed. C¥sh donations are recognised on receipt. OlheT donations are recognised once the Charity has been nolified of the donation. unlèss perfom)ance condrtions rèquirè dèfèrral of the amount. Income tax recoverable in relation lo donations rec8ived under GiftAid or deeds of covgnanl is re¢ognised at Ihe time of the donation. LegaGie$ arè r•cognised on receipt or Othè￿1Sè rf thè Charity has been notified of an impending distribution. the amount is known. and receipl is expected. If the amount 1$ not known, the legacy is treated as a conlingenl as$el. CLAYTON GREEN CHARITY NOTES TO THE FINANCIAL STATEMENTS {Co￿riNUED1 FOR THE YEAR ENDED 31 MARCH 2024 A¢countlng poll¢l (Continued) 1.5 Exp•ndlthr• Expenditur8 is r8cognised once Ihere 18 8 legal or construth.ve obligation to transfer economic benefit to a thwd paity, it is probable that a transfer of e￿nOmiC btrnefits will bg required in settlement. and the amount of the obligathon be mea$ured reliably. Expendituro is da8sifie(I by a¢llvty. The costs of each acknvity are made up of Ihg total of dw•d c0515 and shared o)sts, thduding support costs involved in undertaking e8ch 8etMty. Direct costs attributable to a single activity are allO￿ted directly lo that aetivty. Shared cos15 whith contribute to more than one aetiviiy and support C051s which are not attribtrtable lo a single aclivity are apportioned belweÈn those actiwties on a basis consistent with the use of resources. Central staff costs are allocated on the basis of tim& spant. and deprecIa￿On Cha￿eS are alltscated on th¢ portion ofthe asset's use. 1.6 Cash and cash equival•nts Cash 8nd eash èquival&nts Ir￿l￿de cash in hand, deposits hekl at call with banks, other short-temi liquid inve51mtrnls with original malurities of three months or19s6, and bank ov¢rdraft$. Bank ovardrafts are shown thin bOrr￿￿1n95 in current liabiltbe$. Baslc financlalassets Basic financtal assots, vA)ith indude debtors and cash and bank bal4n¢es, are initially measured al transaction price induding transa¢tK>n ¢o$ls and are subsequenlty carrièd at amothsed cost using the effective interest method unless the arrangement constitules a financing transaction, whore thè transaction is measured at the present value of the futur¢ r•¢&ipts discounted al a market rdle of interp8L Fin8nry41 assets dassIf￿d as re￿1vable wtthin one year a￿ not amortised. 8a¥ic fffin¢i•lliablllU•s Basic finanual liabilities, induding creditors and bank loan$ ar• initialty recognised al transact￿￿ prKe unless the arrgngement constrtutes a finanung transaction, where the debt inslrument is measured al tha p￿yent value of the ftrtur8 payments discounted al a market rate of intgrost. Finanaal liabilit￿S dassified as payalAe Wilh￿ one year are not amortis8d. Debt in8lruments are sybsgqu&nlly carried at amorti50d cost, using the effe¢kn￿ intOr￿1 rat• method. Trade creditors arè obligab.ons lo pay for goods or serVi￿S that have been a¢quited in the ordinary course of operalions from suppliers. Amounts pay8ble are dassrfied as Current h'abilrties if payment 1$ duè wAhin ¢)ne year or less. If not, they are presented as nors-¢urrenl liabilitps. Trade creditors are recognised initialty at transaction prl¢g and sub5equ8ntty measured at 8mc*rti$ed cost using tho effoclivo interest method. De￿Co9nft10n of fl￿￿ela1 Ilabllttl•s Financial liabilities are derecognlged when the Charfty's wntractual obl'ualion8 èxpire or 81e (Jlscharged or cancelled. 1.7 Employee bengfits The Cost ol any unused holiday entitlement is re(k)gni8ed in thg period in which the ernployee's 6etvkes are Termin81ion ￿nefitS ara r&cognised immedialely as an expense when th$ Charity is damonslrably o)mrnitted lo lennirwte th& èmployment of an emptoyee or to provide lerminalK)n benefits. CLAYTON GREEN CHARITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 c￿￿¢•1 a¢¢ountlng e•tlmato¥ and ludgements In the app￿callOn of the Chanty's 8c¢ountSng policies, the Trustees are required to make judgem8nls. estirllales and assumpts'ons about the carrying amount of as$et5 and liabilities Ihal are not readily apparent trom other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results rnay dtffei from these estimates. The ￿timateS and UnderI￿n9 assumptions are reviewed on an ongoing basis. R8visi¢ns to accounting estimates are recognised in Ihe period in whi¢h the estimate is revised where the reviston affe¢t$ only that period, or in the period of the revision and future periods where the revision affects both current and fvlure Feriods. N•t mov•m•nt in fund 2024 2023 The net movement in fund$ is stated after chargingllcredibngl- Fees payable for the independent examination of the charity's financial statements Trustee• Nong of the Truslees lor any persons Conr￿Ctod with Ihem} received any rernunera1ion or benefits from the Charity during the year. Employ•es The average rnonth￿ numb•r of employees during the year was.. 2024 Numbgr 2023 Number Total There were no employees whose annual remunoralon was morè than £60,000. Remunerntton of key manag•ment personnel The remuneration of key management personnel was as fo*)ws". Taxation The charity Is exgmpt from taxation on ils acb¥ities because all it5 income is applied for ¢haritable purposes. CLAYTON GREEN CHARITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2024 Unr•$trlctsd funds The unrestrthd funds ofthe tharity comprise the unexpended balances of donations and 9rants which are not subject to specific condf(ions by donors and grantors as lo how they may be used. These include designated fund$ which have been s¥t a*de out of unrestsicted funds by the trustees for 8pecthc purposes. At 1 April At 31 IAarch 2023 2024 Genaral funds 110.050 110.050 PMvlou$ y•ar: At 1 Aprll At 31 Mar¢h 2022 2023 General funds 110.050 110,050 R4latsd party tranM¢tlon¥ There were no disdosable related paty transactions dumg the year12023- none).