CompJn} RecSstration J2115253 (ETrglsnd and W•les) R¢8ist¢red Charity No. 1187218 (England and Wales) The Compass Group Foundation UDaudited Annual Report and Financial Statements For the year ended 30 Scptcmbcr 1025 1111 "AF31GYJM" 2WO512026 COMPANIES HOUSE A18
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The Compass Group Foundation Annual Report and Financial Statements 2025 Contents Page Diredors, and Tru$M' Report Sttem¢nt of Trn5¢¢¢S' responsibilities i• resp¢tt oftbe Dirtttors. Tntsttts. Report Jind the Finanti81 Stxtemtnt$ Si#itm¢nt of Fln4n¢iil Artlvitl¢s Balance Sb¢et Ca5b Flow Ststement Note5 to tbe Financil Statements Independent Examiner'5 Rert to the M¢thben o(Ib¢ Cornp Gr0p FouDdxtign 14
The Compass Group Foundation Directors, and Trustees, Report For the year ended 30 September 2025 The Trusie¢s, WI are also directors of the Compass Group Foundation (the Clwitable Company) for the purp05e5 of the Companies Ac¢ 2006. present their annual rert together with the unaudited financial staternents of the Charitable Company for the year ended 30 SleMber 2025. The annual report serve5 the pUr5¢S of both a Trustee5' Report and a Directors. Report under company law. The Trustec5 TrTr thatthe annval report and the financi&l statements of the Charitable Company comply with the Current slatutory rquircments. the quIreMents of lh¢ Charitable Company's 8overning document and th¢ provisioDs of thc StsI¢mt0f R¢corrJmended Practic¢ (SORPI appli¢abl¢ to GhaTities. The rinancial ststements have been prepared in ¥¢ordw with FRS 102 1Th¢ Finan¢ial Rep)rtin8 Stsndard applieable in the UK and R¢pllbli¢ of Irelond (FRS 102). The Directors, and Trnstees. Report has ien prcpared in accordanee with the Provisions applicable to rompanie$ entitled to the srnall cornpanie5' cx¢mplion under section 414B of th¢ Companie5 Act 2006. STRUCTURL GOVERNANCE AND MANAGEMENT Cort$titu¢ion The Charitable Company, which 15 a ¢panY limid by guarantre. was set up by a Trust deed and incorpofdted on 22 July 2019. A5 8 company limtied by guarantee. Ihe Company does not have any paid up share capital. The sole Tnernber of the Charitable Comparby. Compass Group Holding5 PLC. has. however. guaranteed an amount not exceeding £1. The Company is a charity. registered with the Charity Commission for Englaod and Wales. The busine5s0f the Chwiiable Cornpany isconducted throuth aseriesof Twslee rneetings. The Trusieesare responsible for approving grants made by ihe Charitable Company. The daY-ldaY administraiivt services. which include due diligence on w)leniial recipients of grants and processin8 approved grdnts. is pmvided by Compass Group Holdings PLC. The T¢$ have b¢¢n apFKJinted since inwrixxation of the Charitable Company. The T¢¢5 are considered to be the only key management personnel of the Charity- The Tnjstees give their time freely and Th) Trustee remuneraiion or expense reimbuT5ement was paid dunng th¢ ytsr. Recruitment xnd appoin¢m¢n¢ of new Trusttts The managemenl of Ibe Charity IS the resy)nsibility of the Trustees WI are eleded and co-opted under the tCTrnS of the Memorandum and Article5 of Asso¢iaiion. Induction nd training of Trnstttt Tru5tec5 arc indu¢ied into the charity's PUTpose5, goveming drKument, trusttt duties and re5ponstbtlities under charity law. and key poli¢i¢s artd procedures. Tru5ttts are encouraged to undertake ongoing irdining a5 appropriate to ¢nsure Ih¢y remain aware of their obligations and of relevant regulatory. financial. and governanc¢ dev¢loprntnts. in line wilh Charity Commission guidance. OBJECTIVES AND ACTIVITIES The Charitable Company's obj¢¢Lives are sp¢¢ifically restricted to the folkwill8 areas of public b¢n¢fit= the advan¢ement of ¢dy¢ation and training for the public benefit. in particular (but without lirniration) in relation to catering, food and nutrition- the prevention or rtlief of pM)verty by reason of finaD¢ial haTdship or other disadvantage including (bui without limithtion) by making grdnts of rnDney for the lief of individuals in need- the advancement of h¢th for the public benefit by the pmvision of financial assistance and other fornis of support and assistanee in particular (but without limitarion) in relation to caierin& food and nutrition. to promote Social inclusion for the publir benefit by prev¢ntir)g peoplc from bE¢oming so¢Jally excluded, r¢lievifjg the needs of those people wh) so¢ially excluded and assisling thtm to integra into SOCi¢ty (and for ihe purpose of CharitjES Commission article 3.1.4,"socially excluded- means being excluded from society. OT part of $Iety, ls a resuli of being a member of a socially and etoTh)mically deprived ¢ommunity)- the relief of those in n¢ed by reawn of menthl or physica] disability by the provision of financial assistsnce and other f(rns of supwjrtand lSnCe in p2rticular(bui without limiwion) in relation catering, fwd and nutrition. the advancement of such other objectives or pyrw15es which are ¢xclusiY¢ly charitable acwrdin8 to the law5 of England and Wale5 in any part of the world and in su¢h rnanner as the TnJst¢es may in their absolute discretion think fit.
The Compass Group Foundation Directors, and Trustees, Report (continued) For the year ended 30 September 2025 0ECTIVEs AND AcfiviTIES (continued) The Trnsrees have referred to the guÉdance contained in thc Charity Commission's general guidance on public benefit when reviewin8 the Charitable CompaDy's objcctives and a150 in planning its future objcctivc5. In p&rti¢ular. the Trnstees consider how planTr artivities will contribute w th¢ aims and objeEtiv¢s the TTUStee$ have 5¢t. STRATEGY AND POLICY WOR GRANf MAKINC Compass Group Holdin8s PLC is the Charktable Company's principal funder. However. thc Charitable Company may decid¢ to use supplementary sources offunding to help guarantee the availability of ongoing funds to be able to make grants. Th¢ Charitable Company's straie8y is to make for the public benefit and to deliver 50Ctal value in alignrnent with the widercorrrt)rdte 51rategy of the uliimaie partnt undert*ing, G)mpass Group PLC. The Charitable Company d¢liv¢rs against it5 Strategy by f(Kusing on thre¢ funding priorities.- li) creating inclusive job opportuniries., {ii) empowerin8 local suppliers. and (iii) ¢m¢rg¢n¢y resFM)nse. Th¢ Charitable Company eontinued to make grants. in a¢¢ordan¢¢ with it5 Grant Making Ptsli¢y. The Trustees consider proposal$ rrfeived from nort-profil or8ani1OnS that contact us via ourwebsite and via recommendation from Compass Group PLC ¢ompani¢s and ensure ihat they are in alignment wilh the funding prioritie5 8et out in ihe Grant Makin8 Policy. After iheTruskes have approved agranL theCh¥itable Company undertakes final due diligence checks on rhe beneficiary and an award lettcr is sign¢d Te¢l8 th¢ tetms and ¢onditions of th¢ grant. The Charitable Company monitor5 the use of grdnt5 to verify that they are beirtg used forth¢ purp)s¢s have beert agreed in accordance with the Grant Making Policy. ACHIEVEMENTS AND PERFORMANCE Duringth¢ year. the Charitsbl¢ Company iecognised expendilure on tharitable activitiesof £526.06] (2024.. £649.552) in supp)rt of 21 ¢hatitable or8anisalions (2024.. 27) in line with its obj¢rtiVC5. Furthcr dctails of th¢ grants made in the year are provided in note 4 of the Financial Statements_ In Jun¢ 2024, Compass Group Holdings PLC ¢ommitt¢d to funding the Charitable Cornpany for thret-year periods. Ihe first commeneirtg on l (kiober 2024. This has enabled the Charitabk Cornpany to mak¢ gtant eommiimtThts ihat span more ihan onc year if Ihe Tru51ee5 consider tl advantageou5 io d(p $0. In September 2024. the Chariiable Company established an Advisory BoaTd of senior repres¢otativ¢s of th¢ main geographical regions in which Cornpass Group operat¢s for th¢ pur]y)ses of providing strategic feedback to the Trustees and 5UPPOrting the Ch¥it3ble Company's communication and en8a8ement wlth Cornp&ss Group. In FebNary 2026, the Charitable Company published ir5 annual Impact Report for the financral year ended 30 SEP¢ernr 2025 to raise awarenessof its achievements and PErformance. The rep)rt is availableat.. www rou foundation. FINANCIAL REVIEW The results for the year ended 30 S£ptber 2025 are set out the Ststement of Firtancial Activities on page 5. This shows nei expenditure for th¢ yrJr of £27.763 {2024.. £150.332). The Charitsble Company is In a net Surplus p)siiion of £190.437 {30 Seyember 2024= £218,2CKI}. Investment policy There are rto restrictions on ihe Charitsble Company's p)wer to invesl bui ihe Charitable CoMpY does not currently hav¢ any inv¢#ments. Restrves wlley The Trn#ees do not consider it neccs5ary ty hold a reserve &$ administtative supp)rt is provided by the parent company. Consequently. the unrestricled funds will be for expendiiure on charitable a¢tiviti¢s. Free reserv¢s at the ¢rtd of the year were £1g).437 12024: £218200). In March 2026. thc Trustees esthblished a designated humatlitarian fund of £I50,j to provide emergency gnnts rharitsblc organi5alions Ibat 5UPPOrt victims of humanitarian crises and naturnl disasters.
The Compass Group Foundation Directors, and Trustees, Report (Continued) For the year ended 30 September 2025 PLANS FOR THE FUTURE Looking ahead, the Trusiees will continue to focus on raisin8 awarene55 of the CILaritable Company. developin8 communications and cngagernent charhne15. delivering and rnea5uring grant impact and exploring supplementary fi]ndraisiThg channels. RISK MANAGEMENT The TTUStees are responsible for risk management including revbewing the principal risks of the Charitable Company. which is done ihrough regular reviewattheirmeeiings_ The principal risks identified arethe operational and reputational risks associated wtih ihe gr8ni makirtg p]wess and financial sustainabil¥ty. lknsks in the grant making proce55 are mitigaied through due dilig¢n¢e perfom¢d on p)¢enLial rt¢ipient$ of grants. The risk to finan¢ial su51ainability 15 mana8¢d through r¢gular review of available fiJThts settle committed grants. RELATED PARTIES The Trustees are required to disclose all relevant interests and. in acovdance with ihe Charitable Company's policy, withdrdw from decision5 where a conflict of interesi arises. The immedie pareni undertaking is Compass Group 'Holdin85 PLC which is reflected ilb r1¢ 8 to the financial statements. GOING CONCERN The Tnjsiees have prepared the financial sthtementson the going concem basis. Furtherdethils are provided in the note5 io ihe financial stements. REFERENCE AND ADMINSTRATIVE DETAILS Charity name The Compass Group Foundation Cornpany rtgi51rtioM number 12115253 Regisiered chArity D4mbtr 1187218 Registered •nd principxl office Compw House, Guildford Stw Chertsey. Surr¢y. KT16 9BQ Directors and Trn5ttt5 The directors of the Charitable Company are its tru5tee5 for the purpose of charity law and, throu8hout this report. arc collcrtively ferred to a5 the TnL5tees. The directors who have held office throughout the financial year ended 30 Septemr 2025 and up to the date of this Rert are as follow5.. J S M Kingston A D Martin R R Mills All the dire¢tors who are eli8Lble will offerthemselves for relethion in &Crdance with the Memorandum Arti¢les of Association. Indep¢mdeDt eX8miTrtr Crowe UK LLP. 5° FILWX. R+ Building. 2 Blagrdve Street. Readin8. RGI IAZ Banker Barclays Bank PLC, Level 12, 1 Churchill Pl&e. London. E14 5HP Thi5 report has been pr¢par¥J in a¢Coance with the special pmvisions of Part 15 of the Companies Act 2Crt)6 rel7n8 to small wmpanies. The Dire ' and Tnjstees. Reporn was approved by the Board a]Ml signed on its behalf by: R R Mills 26 May 2026
The Compass Group Foundation Statement of Trustees, responsibilities in respect of the Direetors, and Trustees, Report and the Financial Statements For the year ended 30 September 2025 The Trustees are reswnsible for Fyeparing the Dircthrs. and Trll#ees' Rewt and the Financial Statemtnts in accordance with applicable law and r¢gulions. Comparty law requires th¢ TnLStet5 to prepare financial Stsments for each financial year. Under ihat law they arc required to prepare the financial ststemenis in a¢wrdance with UK Accouniin8 Standards and applicable law (UK Generally Accepted A¢¢ounting PtICe}. including FRS 102 The Financial Rep)rting Standard applicable in the UK and Republtc of Iland. Urtd¢r company law the Trustees mull not approve the finaneial ststements unless ihty are satisfied that they give a true and fair view of th¢ state of alTaiT5 of th¢ Charitsble Company and of the income and expendiiure for that peTiOd. In preparing ihese firtancial swements, Ihe Trnst¢es are requirtd to= sele¢t suitable accouniing p)licies and then apply ihem consistently- make judgements and estimates are reasonable and prLMlenL state whether applicable UK Ac¢ounting Stsndards and the Statement of Re¢ommend¢d Pra¢ti¢¢ have been followed, subjea to any material departure5 disclosed and explained in the financial staiemenis., asse5S the Chariiable Company's ability io Continue as a going concern. dixlosing, as applicable. matters reled to goiDg ¢on¢em' and use the goin8 concern b&sis of accountin8 unlcs5 ihey tiiher intend io lTrquidate the Charithblecompany orto cease operations. or hav¢ no realistic alt¢rnativ¢ bui ty do so. The Trusttts are responsible for kccping adUate a¥Wuniin¥ record5 that are 5uffi¢ient to show and explairt the Charitable Cornpany's trdnsaction5 and dilose with teasonabl¢ at any tirnt the finan¢i?I position of the Charithble Company and enable them to ensure thai the fInancial $eMentS comply with the Companie5 ACT 2006. They are responsible for such internal control a5 they deternine 15 necessary to enable iht preparalion tsf firtancial statements that are free from material misstatemenL whether due to frnud or erwr. and have general re5p)nsibility for taking such steps as are reasortably open to them to safe8Lwd the &ss¢ts of Ihe Charithble Company and to prevent and delect fraud and other iTregularitiC5. The Truste¢s art responsible for th¢ maLnter1ce and iniwity of th¢ corporate and financial tnfotThation ineluded o the Charirable Company's website. Legislaiion ITh the UK governing thc preparation and dissemination of finan¢ial statements may differ from Icgislation in other jurisdi¢¢ion5. R R Mills 26 May 2026
' The. r.nmp9 Group Foundation Statement of Financial Activities (In¢urporuling an Inlon andErpendilure AL¢u¥n Fur Ilie year eiide4130 S¢yl¢iiib¢r 2025 2025 2024 Not¢s INCOME FROM: Donation5 722371 755,707 TOTAL INCOME 722271 755.707 EXPENDITURE ON: Choriiable aciivitie5 Support costs (526,061) (223.973) (649,552) (256.487) TOTAL EXPENDITURE (750.034) (906.039) NET EXPENDITURE FOR THE YEAR (27.763) 1150,332) RECONCILIATION OF FUNDS Total funds brought forward 218300 368,532 TOTAL FUNDS CARRIED FORWARD 190.437 218.200 There were no other rcrogThil gains or losses other than kne listed above. All amounts in the currmt year and prioryear r¢1* to continuing activities. As ai 30 September 2025 and 30 September 2024. all funds were unrestrictrd. The a¢¢ompanyin8 notes on pa8e5 8 to 13 fo an integral part of the financial statements.
The Compass Group Foundation Balance Sheet As at 30 September 2025 2025 2024 Not CURRENT ASSETS Cash at bank and in hand 318 446,547 CREDITORS Amounts fallin8 due within one year.. Grants payable {125J03) (221.365) NETCURRENT ASSETS 192J37 225.182 TOTAL ASSETS LESS CURRENT LIABILITIES 192J37 225.182 NON£URRENT LIABILITIFS Amounts falling due after morc than one yt3r'. Grants payable (2,IIMI) {6.9821 NET A&SETS 190,437 218.200 CHARITY FUNDS Unre51rided funds 190.437 218.200 TOTAL 190,437 218200 The TTUStces eon5iduthatthe Charitable Company is entitled io ¢xempiion from the requiremeni have an audit under the provisions of Section 477 of the Companies Act 2006 ("Ihe Act"} and members have not required the Charitabl¢ Company to obtain an audii of its accounts for the PETiod in questioTh in accordance with Section 476 of the A¢1. The trustec5 ackrjowledge their re4KJnsibilitics for ¢rtsurirt8 that the Charitable Compavy k¢¢ps accounting rewrds which comply wilh Swion 386 of the ACL and for preparing financial statements which give a twe and faiT view of the s¢Aie of affasTS of the Charitable Company &% at 30 September 2025 and of its defi¢it for the pertod then ended in a¢¢ordance with the requirement5 of S¢¢tions 394 and 395 of the ACL and which oihetwisc ¢omply with ihe requirements of the Companies A¢1 2006 Telating to the financia] sthsements 50 far applicable io the Charitable Company. The financial statements have b¢¢0 prepared irh a¢cordan¢e with th¢ spe¢Jal provisions relating io compat)ies subject io the small cornpanies regime wiihin Part 15 of the Companies Aci 2006. The finaD¢ial statements of The C(bmpass Gr0p Foundation (re8lStered company number.. 12115253 and re8lStered ¢harity number." 1187218) were approved and authorised for issue by the Board of TTU5tees on 26May 2026 and were Sl8ned on its behalf by= K R Mi115- Director The accompanying notes on pages 8 to 13 forni an integra] part of the firtancial statements.
The Compass Group Foundation Cash Flow Statemenl For the year ended 30 September 2025 2(125 2024 CASH FLOWS FROM OPERATING AcrivrriFS: Nei expendityjre for ihe year (Decreaseyincrease irt creditors 127.763) (JOO.744) (150J32) 150.358 Net usb flfyw from oper8tiog *ctivities (A28J07) 26 CHANGE IN CASH IN THE YEAR C&sh at the be8innin8 of the year (128J07) 446547 26 446,521 CASH AT THE END OF THE YEAR 318,040 446,547
The Compass Group Foundation Notes to the Financial Statements For the year ended 30 September 2025 ACCOUNTING POLICIES Compgny and charitable $14tt Th¢ Cornpass Group Fotsndation, a public ItfIt entity as defined by FRS 102. Is irj¢0rytd in England and Wales &$ a company limited by 8uaranlee (company number 121152531 no¢ having a share capital. The principal activity of the charity is in the proYi5ion of grdn15 to further its objectives {a5 page l). There art currently three Trustees who are also the directors of the Charitable Company. The sole member. Compass GTOUP Holdings PLC. h&8undertaken tocontribute to the assets in the eveDlof wittding up a sum notexceeding £1. The Charithble Company is a regimered charity. The registered offic¢ addr¢ss 1$ 8iven on pa8e 3. Basis of pr¢pr•tiott The fLnancial statements have Prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practi¢e applirable to tharilies preparing their #ttounts in aOrdance with the Finan¢ial Reporting Standard appli¢abl¢ in thc UK avd Republic of Ir¢land (FRS 1021 l¢ff¢¢tJve l January 2019) - (Chariiies SORP (FRS 102)). th¢ CThariiies Act 2011. the Chariry {Accounts and Reports) Regulations 2008 and the Companies Act 2006. The accourtts have been prepued to give a Irue and fair view and have departed from the Charittes (At¢ounts and Report51 Regulations 2(M)8 only to th¢ ¢xt¢nt rcquired provide a tw¢ and fair view. Thi5 departuie has involved following Accounting and Reporting by Charities prepanng their attounis in accordaTK¢ with the Financial Rcp)rting Standard applicable in the UK artd Republic of I10d {FRS 1021. The principal a¢¢ounting wJli¢ies ar¢ below. Going contern The Trn5t¢cs have assessed ihe balance sheet and lik¢ly flows * the dateof approving these financial Statements. Given that th¢ sole m¢rnkr. Compa$5 Group Holdings PLC. has ¢0 provide monetary supp)rttoThe Cornpass GTOUP Foundation. which ihe'charitable Company is r¢lianion forfundin& rhe Trnstees have a rEa50nable expectiots th the Charitsble Company has adequate resources to continue in operational existence and io meet its financial obligations as they fall duc for at least 12 Months from the date tsf signing thes¢ fjnancial stat¢rn¢nts. Ac¢ordinglyJ they continue to bpt the 80in8 ¢oneern basis in preparing ihe financial s¢a¢menis. Incom¢ In¢ome is classified under the followin8 aciÉvity headings= Dongtions are rtcognised a5 iTrcome when the Charitable Company ha5 enti¢lem¢ni to the funds, any performartce conditions attached io the ileml5)of income have been meL li is probable thai the income will be received and the amount can be mrd5urd reliably. Dongted Services are rtcogniscd as iD¢om¢ when Cornpa Group Holdings PLC provides administrative support at rk) ¢ost bd on a rate for the servi¢¢s on th¢ open market. An equivalent chorge is reco8ni5ed in expenditure on support costs. Expenditur* Expenditure is recognised i)nce the is a Icgal or constrnctive obligation to make a payment to a third party, it l5 Proble that 5ettlemeni will be required and the amouni of the oblJ8ation can be measuffd reliably. Expendiiur¢ is classified under the following activity heading5'. Charitable artiviti¢s Gthnts mad¢ for the publi¢ b¢nefit and to deliv¢r social value in alignment with the wider ¢Otporate strategy of the uliimatc parent undertaking. Cornp&ss Group PLC. Support costs Administrdiive support to assjst the work of the Charitable Company• provided by Compa5S Group Holdings PLC.
The Compass Group Foundation Notes to the Financial Statements (continued) For the year eDded 30 September 2025 ACCOUNTING POLICIES (eontinu¢d) Fund ee0Utirtg The Charitable Company Ild$ wir¢stri¢t¢d fifftds rw¢5entin8 unrestricted net income and n¢t recogni5ed gains which are expendabl¢ atthe dis¢retion ofthe TnL4tee in furtherance to the objective5 of the Charitable Company. Txgtion The Charitable Company 15 a 1$¢¢[¢4 charity and has rto liability ¢0 corwJr¥tion thx on its Charitsble activities. Foreigfft eyrrettcies Transa¢tions in foreign ¢urwencies 8xe transled to the Company's fillLCtional cutTew (sterling) at the foreign ex¢hartge raies ruling at lh¢ dat¢ of the ttsnsaction. Monetary &ssets and liabilities denominated in foreign ¢yrren¢ies at th¢ balon¢¢ sheet date are retranslad to sierling at the foreign exchange rates ntling at that dale. Forei8n exchan8e differences arising on trdn51ation are recognised in the prt>fit and1055 account. Non-monetary &sstt5 and liabilitle5 that are measured in ternis of the historiul cosi in foreign ¢unEt)cy are tralated using the exchange rdt¢ at ihe date of the tran5artion. Finntil in$¢rurnnt5 The Charitable Comparty only has fjnaneiat &$5ets and financial liabilities of a kind that qualify as baskc financial instruments. Basic financial instruments are knitiajly recognised at transaction value and subsequently me&sured at their settlement value. Cash at bank and in hand includes ¢ash slM)rt-tem) highly Ikquid invesiments with a short muriry of three monihs or It from the dat¢ of a¢gYiSition or openin8 of the derKJsit or similar account. Creditor Crediior5 and Provisions are Ttcogni5cd where the Charitsble Company has a prt$t obligation resulting fro past event that will probably rtsult in lh¢ trSfer of hjnds to a third party and the amourtt due io settle ihe oblig•ion ¢on be measured oresiimated reliably. CRITICAL ACCOUNllNG JUDGEMENtS AND KEY SOURCES OF ESTIMATION UNCERTAINTY lrt the appli¢otioTh of the Charitable Company's accountin8 p)licies, which are described in Thote I, the Trustees e required io makejudgements. e5timatioThs and a5sumplion5 atoutthe CIng amountsof assets and liabilitie5 that are noi readily apparent frorn other 50ur¢t$. The tstirnates and associated assumpiions are based on historical experience and other facioTS that are considered io be relevant. Actua] results may ditTer frorn these estitnates. The estimates and underlying assumpiions are reviewed on an on8oin8 basis. Revisions to accourtting esiim*es arE rttognis¢d in the period in which the estimate is revised if rhe revision affects only that period, or in the period of lh¢ r¢vision and funJr¢ p¢riods if the revision affects IM)th current aNI fvthre period5. The Trusttts do not consider there to be any critica] JJgements or key sources of estimation uncertainty requirin8 disclosure.
The Compass Group Foundation Notes to the Financial Statements (continued) For the year ended 30 September 2025 INCOME FROM DONATIONS 2025 2024 DDnaiions received from Comp&ss Group Holdings PLC tknnated ¥viceS from Compa85 Group Holdings PLC 500.(M)O 222271 500.000 255,707 Infome froTh donitions 722371 755,707 Donations r¢c¢ived from Compw Group Holdings PLC are expended solely on granis to charitable or8anisaiions. Admsnistrdtlvc SUpt is provided by Compass Group Holdings PLC. the valu¢ of which is recogTrised in in¢ome from donation5 wi¢h an cquival¢nt Charge recogni5ed in expenditur¢ on stspport Costs (se¢ note S}. EXPENDITURE ON CHARITABLE ACTIVITIES The obj¢ctiv¢s of the Charitabl¢ Comparty arc described on pages l and 2. Durirtg the ytar, the Charilable Compony recognised expenditure on charitable aciLVlties of £526.06] (2024.. £649.552) in support of 21 charitable organisation5 (2024.. 27) in line with its obje¢iive5 85 follow5: 2025 2024 Crants: Hot Bread Kirchen Th¢ Ladder Foundation Association Food Sweet Fsy)d3 Baltic Sea Aciion Group. FareShaTe UK Peopl¢ for Animab Uttarakhand. Stnse. The Naiional Deafblind and Rubella Associaiioii The Nottsha Alletgy Research Foundion Emma'5 ToT¢h9 Das Geld Hangt an den Baumen The Springboard Charity Well Grounded Jobs C.l.C.' Prosjekt Manda8, Cakeablc Charlofte Nationa] Minority Supplier De¥ekJprnent Cow)cil The CarEon Literacy Trust Str¢¢t League NPO Florence NatioTral Underground Railr Fwttdom C¢nter Migrateful Change Please USA Luminary Bakery Instituto Jo Clemente Mahaba Café Other 25.000 49.661 34,063 37.000 3&137 30,IKIO 30.000 2SI( 25.000 25.1)00 25,000 25.000 25,IKIO 25,lJOO 25,000 23,000 25,000 25.000 20.400 25.000 37,000 30.000 30.000 30,000 28,637 25.000 25.000 25.000 25,000 25.000 164,791 120m4 Expenditure on thritable *rti¥itieS 526.061 649,SS2 10
The Compass Group Foundation Notes to the Financial Statements (continued) For the year ended 30 September 2025 EXPENDITURE ON CHARITABLE ACTAVITIES (eODtinued) 21)25 2024 Grant ¢ffdiior bwughi fonvard Expenditure on charitable activities Grants paid Foreign exchange loss 228J47 77.989 526,061 649,552 (627A18) (499.284) 90 Grant creditor urried fornrd 127.603 228.347 2025 2024 Comprised of.. Current Non4urreni 125,503 2,100 221,365 6,982 TotAI 127.60J 228.347 Hot Bread Kitehe A grani in supwt of this US-bas¢d non-profit social enierprise in th¢ expansion of its'culinary Fundam¢ntyls' job training programme. which suppons women. immigrants and p)ple of colour to d¢v¢top Culinary skills and professional readiness. l The Ladder Foundatio A grdnt in support of the 5¢cor phase of thi$ UK ¢haTity'S'X¢elet your Future, progrdrnrne, which aims to equip individuals from Birmingham's mos¢ deprived areas with th¢ skills and moiivalion needed to pwsue ¢areers in the hospitslity se¢toi_ Associ¢ion Food Swth Food A grant in support of this Frtnch NGO'S pm8ramme to create tsitor-made training solutions to help individuals lo acccs$ employment in the ¢olleuive caterin8 sector. Baltie Se A¢iion Group A gTani in support of this Finnish non-profit foundation to improve itsexistin8 online course that aim5 to educate fam)ers in regenerative agriculture. The grdnt contr&ted is £30.000. with a furthcr award of £20.000 to be made subjeei to the foUndlon meeling agreed objrftives. Fgr¢Sbar¢ UK A grant suprA)rtin8 thL5 UK C1]ty'S projtct 'SuTplus with PuTPOS¢'. Thi¢h aims to increase the volume and variety of food distributed to f(MxI bank8 and chariiies. The grant contracted is £30.(KKI. further awards of p to £60.000 to made subject to the charity meeting agrttd objectives. People f•r Animls Uttarakband A grant suprA)rting this Indian charity in building a we-frte tiwning facility to train loral fanner5 ITh cage-free egg p1CtiOn. Sense. The Ngtional De8lblind and Rubella Associatiom A grant SUPPOrtin8 thi5 UK charity io maintain and grow its 'Di5ability Employment Support. 5eTYice which h¢lps people with disabiliti¢s overcome bale[S to work through penalised coachin& wnfLdenc¢ Iwilding activities and engagement with incI1ve employers.
The Compass Group Foundation Notes to the Financial Statements (continued) For the year ended 30 September 2025 The Nat8shx Allergy Re5ereh Foundation A grant 5UPF¥)rtiDg this UK tharity to create a fty)d allergen trwniog tfy)Ikit that will support fix)d bu5ine5ses to ov¢rcomr th¢ ehall¢ng¢s and barriers they fa¢e io d¢liverivg fcod allergen management. The grdni contracted i5 £25.000, with further awards of up w £50.LN)O io be made subject to the charity meeting agreed objectives. Emm#'$ Toreh A grant in support of thi5 uS-bd non-profli Sla1 cnterprise. which Provides r¢fugees with ¢ulinary training. to providc individuals who have grnduated the organisation's training wogramme wÉih two years of supw)rt s¢rvices. The grani ¢Ontracted is £25,¢KIO. with a further award of £25.000 to be rnade 5ubj¢¢t ¢0 the orgaDis#tion meetin8 agreed (thjectlves. Da5 Celd Hxngt #n dev BAumen A grant in support of this Gemian Soci enterprise's project to r¢duce fofj waste ¢reate me•nin8fv1 ¢mployrn¢nt opportuniti¢s for disadvantaged individua]s. The grant contracted is £25,OiK). with a fvrther award of £25,000 to be mod¢ subject to the or8anisation meetin8 agreed objectives. ' The Springboard Chrity A 8rnnt supportirtg this UK charity's 'Lkstination H¢)5PitaJity' progrnjnme to enhthce employability skills for lon8-tern UD¢mployed individuals in the West Midlands. The grant conttacied is £25.000. with a fijrther award of £25.000 10 be made subject to the charity meeiing agreed objectives. Well GToulldtd Job5 C.l.C. A 8f4Dt supporting this UK-bwd woman-led social cnterpri5c running Spc¢iality Coffee Training A¢ademies foT adu115 not bn educatiorb. employrnent or trnIng_ The gtartt eontra¢ted is £25.000, with a fvnher award of £15,000 to be made subject to the or8ani5ation meeting a8rccd obje¢tlVC5. lj Pr05jekt Mandg A 8Tant suprting this NoThwian non-profit Issociation to help individua]s fa¢ing baryiers tts ¢mploymenL such &$ limiied education. dTsabilitie5 or So¢1 rhallertges. ioeni¢r the wothforce by promoting inclusive hiring, sharing b¢st praeti¢¢, and developing t(ls, such as a %)cial sustainability certification. Other Other include5 8rants rnade in 202S to 7 (2024: 10) Charlble Organili0nS for less than £25.000. EXPENDITURE ON SUPPORT COSTS 2025 2024 Staff Gosts (see note 7) Othtr Mn*gément strvl¢¢s Legal and professiothal, Communications costs Admini$trntivt support prn¥ld¢d by Compxss Gmup Holdings Pl Bank ¢har8es Foreign ¢xthange1055 169J32 3J36 172,668 12.140 169.210 172.477 16,363 222271 899 255,707 690 Expenditure on swpport costs 223.973 256.487 I Includes tndepertdent examiner's fee5 of £6250 excluding VAT (2024.. £5.9(Kl excluding VAT). Admirtistrative supw)rtprovided by comp Group Holdings PLC is recogni5ed in supportcosts and equivalent income is reco8Nised as donations (sec note 3). 12
The Compass Group Foundydtion Notes to the Financial Statements (continued) For the year ended 30 September 2025 TRUSTEES, REMUNERATION AND BENEFrrs There no Trustees, remuneration or other benefits for the yezr ended 30 SeptembEr 2025 (2024: £nil). Trustets, expenses .No Trnstees. exp¢ns¢s wu¢ incurred for the year ended JO septnber 2025 (2024: £nil). STAFF COSTS 2025 2024 SalAry (includirtg Ixsnus) S¢xial security Pensio 132.131 IOJ88 26ll3 145,398 14,160 9.652 Stff ¢o$ts 169J32 169,210 No staff were directly ernployed by the Charitable Company. Staff ¢osrs represent the cost of staff employed by Comp&ss Group Holding5 PLC and include one (2024= one) memb¢rof staff wholly dedicated io the Charitable Company, tO8ether with an allocation of three (2024". two) membetsof stsff who dedi¢e lime to the Charitable Company. RELATED PARTY DISCLOSURLS Donations of £S(K).() (2024.. £5(KI.iJ)O) and donated servi¢es of £222271 {2024.. £255.707) wu¢ received in the year from Compw Group Holdings PLC. lh¢ immediate parent underthking. As at 30 September 2025.there was no outstanding bance wilh the rtl*ed (2024.. £nil). There have b¢en Th) further relat¢4 party transactions in the Ftriod. ULTIMATE CO[RoLLING PARTY The imrnedtat¢ parent undertaking is Compass Group Holdings PLC, a company incorporated in the United Kirt8dom with a registered office 8ddres$ of comp$ House, Gyildford Stree4 Chertsey, Surrey KT16 9BQ. Th¢ uliimate parent undertaking and ultimate ¢orttrolling pary is Comp&ss GTOUP PLC, incorrA)rated in the Uniied Kingdom with a registered offi¢e address of Compass House, Guildford Street, Chertsey. Surrey KT16 9BQ. This is ihe parent undertaking of th¢ larg¢si and smallest group for which 8roup financial statements are prepared. ID. POST-BALAPICE SHEET EVENTS Subsequent to the tnd of the 2025 finan¢ial year. the awitable Company approved grants of £240.000 (2024: £641 JOO) up to the date of this RepotrL 13
Independent Examiners, Report to tbe Trustees of The Compgss Group Foundation I r¢port to the charity Irustees 011 my examination of the acnts of th¢ company for the year endcd 30 September 2025. which are sei out on pages S to 13. Thi5 report is made solely to the Charitsble Company's ¢nLSte¢s, as a body. in accordance with Chaptsr 3 of Part 16 of the Companie5 Aci 2¢Y)6 and the Charitsble Company's mJstee5 as a body Én accordance with sefflion 154 of the Charities 2011. My ind¢p¢ndent exiner'S work has been underfakcn 50 that I might State to the Charitable Company's ¢ruste¢s those mattets l am required kn state to them in an ind¢pendent examiTrer's r¢port and for no other purpose. To the fullest ent m)Ined by law, I do not accepi or assume reswnsibility to anyone other than the Charitabl¢ Company. the Charitable Company'5 M¢b¢r5 as a body and the Charithbl¢ CoMpY'S ¢rust¢es as a body for my IndndeI examiner's Work. for this report, or for the opinions I hav¢ form¢d. Responsibilitie5 ba515 of rert As the ¢harity'5 tru$itts of the Company (and a150 its dirt¢15 for the purw)5e5 of company law) you are re5ponsiblc for the prepaTation of the a¢¢ounts in tK¢ordat*¢ with the requirements of the Companies A¢t 2006 {'thc 2006 A¢t'). Having satisficd myself that th¢ aw)unts of the Company art not required ¢0 bc audited uthder Part 16 of the 2006 Act and ar¢ eligibl¢ for ind¢pendetyt cxamithation. I rewrt in re4)e of my examination of your charity's acwunts as carried oul urtder seciioTh 145 of the Charitie5 Act 2011 {'the 2011 Act'l. In caryin8 Out my examinatkon I hav¢ followed the DirK¢ions given by thc Charity Commission under scclion 145{51 (b) of the 2011 Act. Independent exarniner'5 Statemell Sin¢¢ th¢ Company's gross ineome exce¢dtd £250.0 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confinn that l am qualified ¢0 undertake the examination because I am & member of the Institute of Chartered A¢¢ourttartt$ in England and Wales, which is one of the listed bodies. I have completed my examinalion. l ¢onfinn that matters have Come to my attention in connectiort with the Examinatlon 8lVtn8 me ¢ayse to believe= accounting records were noi kept in rtspect of the Company as requirtd by section 386 of the 2006 A¢t: or 2. the a¢tounts &) n(H accord wilh those records" or 3. the xcounts do not comply with the ¥wunting r¢quirements of section 396 of the 2006 Act oth¢r than any requirement that th¢ accounts give a 'mJe and fair view. which is [t a matter considered as part of a independent examination- or the aecounts have noi been prepared in accordancc with the methods and principles of the Statement of Recommended Practic¢ for a¢¢ounting and reportin8 by ¢hatiiies applicabl¢ to charities preparirt8 their accounts in accordance with the Financial Reportin8 Sthndard applicable in the UK and Republic of Ireland IFRS 1021. I have no wn¢emsand have come a¢ross no othermatters in ¢onnection wilh the examinlon to which attention $I)Uld be drawn in this Yeport in order to enable a prnpcr understsnding of the accounts to be rtsch¢d. Janelle Joyce CROWE U.IL LLP 5th Floor, R+ Building. 2 Blagrave Stree¢ R¢adhng, RGI IAZ Chartered ArUntaI) 26 May 2026 14