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
#i

The Compass Group Foundation
Annual Report and Financial Statements 2025
Contents
Page
Diredors, and Tru$M' Report
St*tem¢nt of Trn5¢¢¢S' responsibilities i• resp¢tt oftbe Dirtttors. Tntsttts. Report Jind the Finanti81
Stxtemtnt$
Si#itm¢nt of Fln4n¢iil Artlvitl¢s
Balance Sb¢et
Ca5b Flow Ststement
Note5 to tbe Financi*l Statements
Independent Examiner'5 Re￿rt to the M¢thben o(Ib¢ Cornp￿ Gr0￿p 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 re￿rt together with the unaudited financial staternents of the Charitable
Company for the year ended 30 S￿leMber 2025. The annual report serve5 the pUr￿5¢S of both a Trustee5' Report and
a Directors. Report under company law. The Trustec5 ￿Tr￿￿Tr 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¢m￿t0f 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 i*en 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$titu¢ion
The Charitable Company, which 15 a ¢￿panY limi*d by guarantre. was set up by a Trust deed and incorpofdted on 22
July 2019. A5 8 company limtied by guarantee. Ihe Company does not have any paid up share capital. The sole Tnernber
of the Charitable Comparby. Compass Group Holding5 PLC. has. however. guaranteed an amount not exceeding £1.
The Company is a charity. registered with the Charity Commission for Englaod and Wales.
The busine5s0f the Chwiiable Cornpany isconducted throuth aseriesof Twslee rneetings. The Trusieesare responsible
for approving grants made by ihe Charitable Company. The daY-l￿daY administraiivt services. which include due
diligence on w)leniial recipients of grants and processin8 approved grdnts. is pmvided by Compass Group Holdings
PLC.
The T￿￿*¢$ 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 folk*will8 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 ￿lS￿nCe 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
0￿ECTIVEs 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 or8ani￿1OnS 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¢l￿8 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 $0. In September 2024. the Chariiable Company established an Advisory BoaTd of senior repres¢otativ¢s of th¢
main geographical regions in which Cornpass Group operat¢s for th¢ pur]y)ses of providing strategic feedback to the
Trustees and 5UPPOrting the Ch¥it3ble Company's communication and en8a8ement wlth Cornp&ss Group. In FebNary
2026, the Charitable Company published ir5 annual Impact Report for the financral year ended 30 SEP¢ern￿r 2025 to
raise awarenessof its achievements and PErformance. The rep)rt is availableat.. www
rou
foundation.
FINANCIAL REVIEW
The results for the year ended 30 S£pt￿ber 2025 are set out the Ststement of Firtancial Activities on page 5. This
shows nei expenditure for th¢ yrJr of £27.763 {2024.. £150.332).
The Charitsble Company is In a net Surplus p)siiion of £190.437 {30 Seyember 2024= £218,2CKI}.
Investment policy
There are rto restrictions on ihe Charitsble Company's p)wer to invesl bui ihe Charitable CoMp￿Y does not currently
hav¢ any inv¢#ments.
Restrves wlley
The Trn#ees do not consider it neccs5ary ty hold a reserve &$ 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 immedi*e pareni undertaking is Compass Group
'Holdin85 PLC which is reflected ilb r￿1¢ 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 st*ements.
REFERENCE AND ADMINSTRATIVE DETAILS
Charity name The Compass Group Foundation
Cornpany rtgi51r*tioM 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 Septem￿r 2025 and up to the date of this Re￿rt are as follow5..
J S M Kingston
A D Martin
R R Mills
All the dire¢tors who are eli8Lble will offerthemselves for re*lethion in &C￿rdance 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¢Co￿ance with the special pmvisions of Part 15 of the Companies Act 2Crt)6 rel￿7n8
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¢gul*ions.
Comparty law requires th¢ TnLStet5 to prepare financial Sts*ments 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 P￿tICe}. including FRS 102 The Financial Rep)rting Standard applicable in the UK
and Republtc of I￿land.
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 rel*ed
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 ad￿Uate a¥Wuniin¥ record5 that are 5uffi¢ient to show and explairt the
Charitable Cornpany's trdnsaction5 and di*lose 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¢ maLnter￿1ce 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 rcrogThi￿l 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 Gr0￿p 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 $14tt
Th¢ Cornpass Group Fotsndation, a public I￿tfIt entity as defined by FRS 102. Is irj¢0ry￿￿td in England and
Wales &$ 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¢p*r•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 a￿Ordance 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 I￿10￿d {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 expect*iots 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 b￿d 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 Pro￿ble 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 *ee0U￿tirtg
The Charitable Company I￿ld$ 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.
T*xgtion
The Charitable Company 15 a ￿1$¢¢[¢4 charity and has rto liability ¢0 corwJr¥tion thx on its Charitsble activities.
Foreigfft eyrrettcies
Transa¢tions in foreign ¢urwencies 8xe transl*ed to the Company's fillLCtional cutTew (sterling) at the foreign
ex¢hartge raies ruling at lh¢ dat¢ of the ttsnsaction. Monetary &ssets and liabilities denominated in foreign
¢yrren¢ies at th¢ balon¢¢ sheet date are retransla*d to sierling at the foreign exchange rates ntling at that dale.
Forei8n exchan8e differences arising on trdn51ation are recognised in the prt>fit and1055 account. Non-monetary
&sstt5 and liabilitle5 that are measured in ternis of the historiul cosi in foreign ¢unEt)cy are tra￿lated using the
exchange rdt¢ at ihe date of the tran5artion.
Fin*nti*l in$¢rurn*nt5
The Charitable Comparty only has fjnaneiat &$5ets and financial liabilities of a kind that qualify as baskc financial
instruments. Basic financial instruments are knitiajly recognised at transaction value and subsequently me&sured
at their settlement value.
Cash at bank and in hand includes ¢ash slM)rt-tem) highly Ikquid invesiments with a short m*uriry of three
monihs or It￿ from the dat¢ of a¢gYiSition or openin8 of the derKJsit or similar account.
Creditor
Crediior5 and Provisions are Ttcogni5cd where the Charitsble Company has a prt$￿t obligation resulting fro
past event that will probably rtsult in lh¢ tr￿Sfer 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 C￿Ing 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] J￿Jgements 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 SUp￿t 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 Found*ion
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 th*ritable *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 foUnd￿lon meeling agreed objrftives.
Fgr¢Sbar¢ UK
A grant suprA)rtin8 thL5 UK C1￿]ty'S projtct 'SuTplus with PuTPOS¢'. T*hi¢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 Anim*ls Uttarakband
A grant suprA)rting this Indian charity in building a we-frte tiwning facility to train loral fanner5 ITh cage-free
egg p￿1￿CtiOn.
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 ba￿le[S to work through pe￿nalised coachin& wnfLdenc¢ Iwilding
activities and engagement with incI￿1ve employers.

The Compass Group Foundation
Notes to the Financial Statements (continued)
For the year ended 30 September 2025
The Nat8shx Allergy Re5e*reh 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-b￿d non-profli S￿la1 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 fo￿fj 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 Ch*rity
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 tr￿nIng_ 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 Mand*g
A 8Tant sup￿rting 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) Charl￿ble Organi￿li0nS for less than £25.000.
EXPENDITURE ON SUPPORT COSTS
2025
2024
Staff Gosts (see note 7)
Othtr
M*n*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 sept￿nber 2025 (2024: £nil).
STAFF COSTS
2025
2024
SalAry (includirtg Ixsnus)
S¢xial security
Pensio
132.131
IOJ88
26￿ll3
145,398
14,160
9.652
St*ff ¢o$ts
169J32
169,210
No staff were directly ernployed by the Charitable Company. Staff ¢osrs represent the cost of staff employed by
Comp&ss Group Holding5 PLC and include one (2024= one) memb¢rof staff wholly dedicated io the Charitable
Company, tO8ether with an allocation of three (2024". two) membetsof stsff who dedi¢*e lime to the Charitable
Company.
RELATED PARTY DISCLOSURLS
Donations of £S(K).(￿￿) (2024.. £5(KI.iJ)O) and donated servi¢es of £222271 {2024.. £255.707) wu¢ received in
the year from Compw Group Holdings PLC. lh¢ immediate parent underthking. As at 30 September 2025.there
was no outstanding b￿ance wilh the rtl*ed (2024.. £nil).
There have b¢en Th) further relat¢4 party transactions in the Ftriod.
ULTIMATE CO￿[RoLLING PARTY
The imrnedtat¢ parent undertaking is Compass Group Holdings PLC, a company incorporated in the United
Kirt8dom with a registered office 8ddres$ 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 ac￿￿nts 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 ex￿iner'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¢
CoMp￿Y'S ¢rust¢es as a body for my Ind￿nde￿I examiner's Work. for this report, or for the opinions I hav¢
form¢d.
Responsibilitie5 ba515 of re￿rt
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 examin￿lon 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 Ar￿UntaI)￿
26 May 2026
14