Charlty reglstratlon nurnber 1169295 (England and Walès) CLAYfoN GREEN CHARITY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CLAYTON GREEN CHARITY LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr M M Patel Charity reglstratlon England and Wales 1169295 Independenl examiner AMS AcLX)untants Medical Limited 1 Hardman Street Spinningfields Manchester M3 3HF CLAYfoN GREEN CHARITY CONTENTS Paga Trustees, report Independent examinerfs report Statement of financial activiknes Balance sheet Noles to Ihe financial statements CLAYTON GREEN CHARITY TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report and financial stslements ftjr the year ended 31 March 2025. The financial ststements have been prepared in aeLordance with th8 accounting policies set out in note 1 to the financial ststements and comply with the Charitys goveming document, the Charities Act 2011. FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland. and Ihe Charities SORP 'Accounting and Reporiing by Charities: Stalement of Recommended Praclice applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland {FRS 102}". Objectives and activities The Irusys objective is to improve the fcmyj aid, water. sanitalion, medical support to refugee camps. povety and education programs currently offered in countries affected by aftennalh of a humanitarian crisls. The charivs activities will be funded by matching company gift donations and by individual donallcns. The health program in place will support medical faciltbes and refugees camps with the provision of equipment, building and medication Se￿iceS lo those most in need. We wll also be working wilh communities to help disadvantaged students fulfil their educational needs so thal they are able to compete wth their privileged peers., this will in lum benefit their families and local communities. We will also invest in and support communities by providing clean water and sanitation facilities Fn rural areas by working with reputable organizalions. The trustees have paid due regard to gumjance ipAued by the Charity Commission in de¢iding what activities the trust should undertake. The Trustees have paKI due regard to guidan￿ issued by the Charity Commission in deciding what activities tha Charity should undertake. Achlevements and performance Following on from the prèvious year's research y￿rk. the trust continued to make good progress in identifw'ng the need in the following areas: 1. Provision of tuition services. 2. Prowsion of winter clothirwJ. 3. Provision of donatlons. 4. Provisions of support to medical a5sistsnce to refvgees, camps. 5. Inslallation of sanltation facilities. Flnanclal revlew It is the policy of the trust that unrestricted funds which have rKA been designated for a specific use should b8 rnainlained at a level equtvalent to belween three- and six-month's expendibjre. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able lo continue the trust's current acttvlties while consideration is given to ways in whi<* additional funds may be raised. The trust8es ha5 assessed the major risks to which the trust is exFrf)sed, and are satisfied that systems are in place to mitigate exposure to the rnajor risks. It is the policy of the Charity Ihat unrestricted funds whlch have not been designated for a speafic use should be mainlained at a level equivalent to between three and six month's expenditure. The Trustees Gonsider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to conlinue the Charity's current activities while consideration is given to vmys in which additional funds may be raised. This level of reserves has been maintained throughout the year. Structure• governance and management The Charity is a company limited by guarantee. CLAYTON GREEN CHARITY TRUSTEES. REPORT (coKfiNUED) FOR THE YEAR ENDED 31 AIARCH 2025 The Trustees seNed durfng the year and up to the date of of the fman(aal statem•ts Vove: Mr M M Patel None of the Trustees has any ben8ficial interesi in the company. Al ot the Trustees are mthers of the fA)ry)any and yuarant88 to contributa £1 in the èvent of a winding up. ' report was apwoved by the Board of TNstee& Mr M M Patel 9 F¢bNary 2026 CLAYTON GREEN CHARITY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CLAYfoN GREEN CHARITY I report lo the Trustees on rny eXaMinat￿n of the financial slatements of clayt(￿ Green Charity (the Charity) for the year end8d 31 March 2025. Responslbillties and basls of report As the Trustees of the Charity you are responsible for Ihe preparation of the financial statem8nts in accordance with the requirements of the Charities Act 2011. I report in respect of my examination of the Charity's financial stslemenls canied out under section 145 of the Charbtses Act 2011. In carrying out my examination I have followed the Directions given by Ihe Charity Commission under section 145(5)(b) of the Charities Act 2011. Independent examlnerfs statement Your attention is drawn to the fact that the charity has prepared the financial slatements in accordance with the relevant version of the Statement of Re(rmmended Pr￿lICe applicable to charities preparing their financial statéments in accordance with th8 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference lo the Accounting and Reporting ty Charities: Stslement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdravm. l understand thal this has been done in order for the financial statements to provide a Inje and fair wew in accordance with UK Generally Accepted Accounting Practice. I have completed my examinalion. I cx)nfinn that matter5 have come to my attention in connection with the exarnination giving me caus8 to beli8V8 that in any material rospect.. accounting records were not kept in respect of Ihe Charity as required by sedion 130 of the Charities Act 2011. the financial ststements do not accord with those records", or the financial statements do not cfjmpty wilh the applicable requirements conceming the fonn and content of financial statements set out in th8 Charities (Acce￿nts and Reports) Regulations 2008 other than any requirement that the financial ststements give a true and fair view. which is not a matter considered as part of an independent examlnation. I have no concerns and have come across no other matters in connection wtth the examination to which att8ntion should be drawn in this report in order to enable a proper understanding of the financial ststements lo be reached. AMS Accountants Medlcal Umfted 1 Hardman Street Spinningfields Manchestsr M3 3HF 9 February 2026 CLAYfoN GREEN CHARITY STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Unrestricted funds funds 2025 2024 Notes Expenditure on: Charitable activities 3.100 Total expendilure 3,100 Net expendltur8 and movemont In funds (3.100) Reconciliation of funds.. Fund balances at 1 April 2024 110.050 110,050 Fund balances at 31 March 2025 106.950 110,050 The ststemenl of financial activities includes all gains and losses recognised in the year. All income and expendrtur8 derive from continuing activities. CLAYTON GREEN CHARrrY BALANCE SHEEr ASAT31 AIARCH 2025 2025 2024 Noles Cash al bank and in I￿nd 1C6.950 110,050 1￿.950 110,050 Tho funds ofthe Charty 106.950 110.050 1(￿.950 110.¢J50 Mr M M Patel CLAYTON GREEN CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity inforniation Clayton Green Charity is a charity registered in England and Wales. The reglstered address is 464 Ranglet Road, Walton Summrt Centre, Barnber Bridg8. Preston, PR5 8AR. 1.1 Basls of preparatlon The financial ststements have been prepared in accordance with the Charitvs goveming document, the Charities Act 2011, FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland" and th8 Charities SORP "Accounting and Reporling by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance the Financ4al Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102).. The Charity is a Public Benefit Entity as deflned by FRS 102. The Charity has taken advantage of the provisions in SORP for charitrès not to praparo a stat8ment of cash flows. The financial stalemellts have departed from the Charittes {Accounts and Reports) Regulations 2008 only to the èxtent required to provide a truè and fair view. This dèparture has invofved following the Statement Df Recommended Practice for charities applwng FRS 102 rather than the version of the Ststemenl of Recommended Practice which is referred to in the Regulations but whth has Sin￿ been wlhdrawn. The financial statements are prepared in sterfing. which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £. The financlal statements havè beèn prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below. 1.2 Golng concern At the time of approving the financial statements. the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees ontinue to adopt the going concem basis of accounting in prepariry the financial ststements. 1.3 Charltsble funds Unrestncted funds are available for use al the dtscretion of the Trustees in furtherance of their tharitable objectives. Reslricted funds are subject to specific conditions by donors or grdntors as to how they may be used. The purposes and uses of the restrict8d funds are set txrt in the notes to the financaal statement8. Endowment funds are subieci to Specif￿ conditions by donors that Ihe capital must be maintsined by the Charity. 1.4 Income Income is recognised when the Charity is legally entitled to it after any perf0mlan￿ conditions have been met, the amounts can be measured reliably, and it is probable that income will be re￿ived. Cash donations are reGogni5ed on receipt. Other donations are recognised once the Charity has been notified of the donalion, unless perfo￿nanCe conditions require deferral of the amount. Income tsx recoverable in relation to donations received under Grft Aid or deeds of covenant is re¢￿JnIsed at the time of the dcnation. Legacies are recognised on receipt or otherwise if the Chaiity has been notified of an impending distribution, the arnount is known, and re￿ipt is expected. If the amount is not known. the legacy is treated as a contingent asset. CLAYTON GREEN CHARITY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.5 Expenditure Exp8nditure is recx)gnised once there is a legal or constructive obligation to transfér economic benefit to a third paty, it is probable that a transfer of ecorn)mic benefits will be required in settlement. and the amount of the obligation can be measure¢J reliably. Expenditure is classified by acltvty. The costs of eath adiwty are made up of the total of direct costs and shared costs, including support cosls involved in undertaking eaGh activty. Direct costs athibutable to a singl8 adivlty ar8 allocated directy to that actiwty. Shared costs which contribute to more than one activty and support costs which are not attributsble to a single adivity ar8 apportioned between those activitses on a basis Insistent with the use of resources. Cenlral staff costs are allocated on thè basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Cash and cash equivalents Cash and rash equivalents inclLKle ￿sh in hand, deposrts held at call with banks. other short-tenn liquid investments with original maturities of three monlhs or less, and bank overdrafts. Bank overdrafts are shown withln bomwings in current liabilities. Basic financial assets Basic financlal assets. wluch indude debtors and cash and bank balances. are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effecÉiv8 interest method unless the arrangemenl mn5titutes a financing transaction. where the transaction is measur8d al the present value of th8 fulur8 r8ceipts discJ)unted at a market rate of interest. Financial assets classified as receivable within one year are rK)t amortised. Basic financial liabilities Basic financial liabilities, including creditor5 arKI bank loans are initially recognlsed at trdnsaction price unlass thè arrangement constitutes a financing transaction. where the debt instrument is measured at the present value of the fvture payments discounied at a market rale of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequenlty Carried al amortised cosL using the effertive interest rate method. Trade creditors are obligations to pay for goods or services that have bean acquired in the ordinary course of operalions from suppliers. Amounls payable are classified as current liabilities rf payment is due within onè year or less. If not. they are presented as nonvcurrent liabilities. Trade creditors are recognised initially at transaction prlce and subsequenlly measured at smortised cost using the effective interest melhod. Derecognition of financial liabilities FinanGial Ilabilities are dereccgnised when Ihe Charity's contractual obligations expire or are discharged or ancelled. 1.7 Employee benefits The cost of any unused holiday entiuement is recognised in the periDJ in which the employee's servicas arè received. Termination benefrts are reco9nised immediately as an 8xp8ns8 ￿en the Charity is demonstrably committed to tenninate the employment of an employee or to provide temiination benefits. CLAYTON GREEN CHARITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Critical aeeountlng ostimates and judgeTnents In the application of thè Charity's ac(xJunling policies. the Trustees are required to make Judgements. estimates and assumptions about the Garying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical 8xperienc8 and other factors Ihat are considered to be relevanl. Actual results may differ from these estimates. The estimates and underlying assumptions are revIev￿d on an ongoing basis. Revisions lo accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that p&riod, or in th8 period of the revision and future periods where the revtsion affects l)oth Current and future periods. Expendlture on Charitable actlvllles Headlng #a¢982 2025 Dlrect costs Enter ac905 in database 3,100 Analysls by fvnd Unrestricted funds 3,100 Net movement in funds 2025 2024 The net movement in funds is stated after Chargin￿{credIting). Fees payab18 for the independent examinalion of the charitys financial statements Trustees None of the Trustees (or any persons connecled with them) received any reffluneratlon or benefits from the Charity during tha year. Employees The average monthly number of employees dunng the year 7•Yas: 2025 Number 2D24 Number Totsl There were no employees whose annual remuneration was more than £60,000. Remuneratlon of key management personnel Thé remunerakn'on of key managem8nt P8rsonnel was as follows.. CLAYTON GREEN CHARITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Taxation The charity is exempt from taxation on its activities because all its income is appl￿d for charitable purposes. Unrestricted fvnds The unrestricted fvnds of the charity aimpris8 th8 unexpended balances of donations and grants which are not subject to spe¢rfiG conditions by donors and grantors as to how they may be used. These irFclude designated lunds which have been set aside out of unrestricted funds by the trustees for specffic purposes. At 1 April Resources At 31 Mar¢h 2024 expended 2025 General funds 110.050 (3,100) 106.950 Previous year: At 1 April Resources At 31 March 2023 expended 2024 General funds 110,050 110.050 Ralatsd party transactions Therè were no disclosable related party transactions during the year (2024 - none).