Clanrye Group Ltd- Sta¢tment of Finaneigl Activities for the year ended 31 March 2025 Statemeni of Finllncial Activiti£.¥ (including ihÈ Income and EYpepRditure Accnun¢for Iheyefir endgd31 MurL'h 2025, ds requlredby the Companiej Act 21906) CMrrorLI yeAr UDfo5tri¢itd FuDds CuYr¢ntyoAr RL%iri¢tod FndS CvrrOntyr Trbt*l Fund5 Pritsrvr Ttstsl FyDds 2D2i 2025 202S 2024 Intome & Endowments from.. 4.911.ii7 7.867 9.4119 77.789 4,911.5i7 7.867 9.409 77,789 4?73,316 11.092 9.740 65,439 Oiher trading activitie$ Ini'e%trnenl% Odier 27 2X 29 Total income S.IH)6,622 S,00622 4J59587 EIpeuditur¢ on: charlble aLtiviiie5 34 4.709.i03 4,709,503 4.5.879 Total txpenditure 4.709J03 4,709J03 4J06,879 Ntl ineorne for the yeor 297.119 297.119 52,708 Net inrome 8fter trgnsfers 297.119 297,119 S2,708 Ntt movement In funds 297.1 IY 297,119 54708 RttoR¢iliativM of funds:. Total funds brought fonv#rd i83,934 3.080 587,014 534.306 Total fuhds cHrri¢d forward 881,053 3,080 884,133 587,014 All actii'ities derive tr(Trtn continuing operations The notes Atlathed on pages 2741 fom an integral part of these accounts. 15
Cl4nrye Group Ltd- Statemènt of Fln#ne141 A¢tivitl&s for the year ended 31 March 2025 StstemeTrt of Ttstal Reeognised Galns and Los$ts for the year ended 31 Mrth 2025 2025 2•24 S•rplus fvr the year:. Nei of ithcrme over expendiNre frn 0ratiS before tax 297.119 51708 operodoK¥ before lo¥ ill thtSlolemaY¢oJFuittnciolActivi(ts 2517.119 517118 Net fulld5 rOre tixxtits 297,119 52.708 Funds generated In the year aj showD on Statement of Flnntlal Aetivlties 297.119 52,708 The Bo¢es at¢aeh¢d on pages 2741 form an integral part of tb¢se a¢¢ounts.
Clanrye Group Ltd- Statement of Flnancial Att5vttles for the year ended 31 Mareh 2025 Clanrye Group Ltd- Res(tyurces applied In the year ended 31 Mxreh 2025 towards flxed assets for Charlty use:. 2025 2024 Fund8 generated irt the yearas detsiled in the SOFA Resources appliEd on functional fixed asstts 297.119 118.7731 51708 116,?72) Yet resourte5 8vali &ble to fund charithlt aetivitiLI 278J46 36836 The 4ttaehed on pages 2741 forrn integrAI prt of these •¢counl& 17
Clgnrye Group Ltd- Statement of Flnaneial Ae¢lviiles for the year ended 31 Mareh 2025 Movements in revenue and capital funds for the year ended 31 March 2025 Revettut aceumulated fndS Unrelftltted Restricted Ttstal Fund5 201S tAst year Totsl Fund& Z024 Fwtyds 2015 FwJtd$ 2025 Accumulated funds broughr foniwrd i83.926 3.080 i87.006 $34298 Reco8Trised 8ains and IteS before Iransfers 297,119 52.708 881,04i 3.080 884,125 S8706 IFrotnKfo UllTeslricled reThenue funds c.losing rtvenue funds Xlll.045 3.080 884,125 587,on& Rev4lu4tion Resery¢ Fund UDrostrirted FTnd5 Rotricted Fuw15 2D15 Total LastTr Total Fund5 2024 Funds 2025 Ai l April At31 Mareh Summorv of funds Ullre51ricled Re51TiCted Total LasrYor rLd Designated funds 2025 Funds Funds T•tAI FllThds 202S 2025 ZOZ4 sIte eapikl and Slia ptrtnium Ru¢ aV)ul¥d fvnd5 881.04) 3,080 884,1ts i87.006 Total funds 881,053 3.080 884,133 ,014 The Dotes att&ched on pAgts 2741 form 811 iAtegrnl part Ibf these accounts. 18
Clanrye Group L¢d- Statement of Flnnel81 Actlvltles for the year ended 31 March 2025 Clanrye Group Ltd Income ajbd E¥penditure Account for tbe year ended 31 March 2025 2025 2024 Income from operations 4.919.4?4 4284.408 Ini'esimeni Incom¢ Iricone from investments. othcr ihan interest receii'able her operaiing income 9.409 77.789 9.740 65,439 GnbSS iD¢ome im tht vegr before exceptiongl ittm5 5J106,622 4J59J87 Grw intnmt in the wtxr Ihtluding ex£eptirtrnAI itsm5 S,IM16.622 4Ji9,587 Expeiidithre ChariTbIe expendiDJr< excludin8 dtPTe¢iation Dnd amorri5ui¢on Ikpreciaiion and amortisation Governantt ciysls 4.E68.739 34.434 6.330 4260.218 40.089 6.572 Tot¥1 ¢xp¢iiJilur¢ iji ¢h¥ Y#r 4.7O9J03 4.306179 Net incomt before tax in tht finnci¥l yt•T 297,119 52,708 Tax on surplu5 on ordinary activitits Net Income Ifttr tgx in the fimaneial year 297.119 52.708 R£tain¢d $urplus for the tlnAtseil ye8r 297,1 19 52,708 All activities derive from continuing operotions In accordance with the provisions of th¢ copera11ve & Communit>. Benetii Societies, the headtngs and $ubh¢adin8s used in th Income and ExpendiDJre acewnt hav¢ been adapted to reflcct rhe 5peci81 naDJre of the charivs activities. The notu #¢tehed on pages 2741 form 4n int¢grnl part of Ihtse a£¢ounts. 19
Clinryt Group Lrd- Balantt Shett as 1131 MArch 202) 2025 2014 Flxed •55eL% Tan¥ible 355ets 192.47) ?0&136 CurrtDi•uets l.CilX) 628.i36 191.i6X Dehtrrfs Cath3t bAnkJndinha TLbfAI ¢yrr4nrqssws I,L154.215 8?l.i Credltork. rme 1)67.6?71 144?.4)61 Neteurrontxsets 691.658 i73.878 884.lii 587,014 Tht ttsMI I)dleof tharity 8W133 587,Ol4 Thr wthl•¢rAsr¢ts •f Ih¢thHTiry Ove thded by th¢ funds of ¢h¢ thiriTr. gs fvliows-. RvJinLi<d RIL¢nuti Fuiid 21 D 3.08 3.080 i.08Q i.080 Unrestvl¢ied C•liedupshart Un1Ld RcvwucFund5 881.045 58i.9i4 D¢siZll•t¢d Fw Totslth*rlty Idi 88&133 587.014 RAff¢rty Nl¢holas McCTi¢kArd Dirwwr Director ApFvvfdby thp bgardofdIi on 8 Dettrnb¢r ?0?5 Cilm R8ff¢rty Director 20
Clanrye Group Ltd Cash Flow Statement for tbe year ended 31 March 2025 2025 2024 Cash flow5 frojn operating a£tiYitles Net Cash providd b). operating a¢riTrities as shOm beltsw 209,246 195.W Cushflowsfrom Inv¥.Iliii&w activili PDrchose of property. plant and equipment Monies received on s¢ Df EqUiPmEllt 118.773) 116.2721 Cllshflowsfvmflnancing activiiies Net t5h provided by financing ActiTritie5 Overall cssh provlded by all activities A+B+C 190,473 J79.692 Cash movements Ch&tt8c in cash and cash equiv81ents from B¢tivitie5 in th¢ ycar etsded 31 March 2025 190,473 179,692 Cash and cath equiVCnts at l April 2024 191,368 11.676 Cash At ballk and in hand less overdrafts t 31 March 381.841 191J68 21
Cl4nry¢ Group Ltd Cash Flow Statement for the year ended 31 March 2025 Cl¥nrye Group Ltd Cash Flow Ststement for the year ended 31 March 2025- Continued Reconeiliation of Det income to net cash Ilow from operating activities Nri incotnc as shown in the Statement uf Ftnancitsl Activities 297.119 52,708 AdJNs¢melltsfor Depreciation charges Decrease ill stocks Net unrealised Iosscs on investment assets Decrv&% in 5tock5 Decrease in debtors Incre in Credito excludin8 loans 34.434 40.089 j42.508} (79.7991 206.173 (103.(N)61 Net cgsb provided by operating af tivities 209346 19i.964 Analysis of e4sh and fash equivalents 201$ 2024 Cash in hand at for the yearended 31 March 2025 Notice deposits- (less than 3 mouth5} Overdraft5 facility r¢payable on demand 381,841 191.368 Total eash and cash eqwlvalents 381,841 191J68 22
C12Drye Group Ltd Cash Flow Statement for the yegr ended 31 March 2025 Clanrye Group Ltd CAsh Flow St4tement for the year endtd 31 Mareh 202S- Contlnued Anatysls of ¢h*llge in net debt Aislert At end ofy¢ur 191.368 Flows olyear Cash Overdrnfts repayable on demand 190,473 381,841 Total 191.368 190.473 381,841 23
Cianrye Group Ltd Notes to the Accounts for the y¢#r ended 31 Trlarch 2025 l Ac¢fjuThtillg policies Ba%is rfprtpJrAtion and otcounting conventio4 Th2 accixthts hovo bcen prcpotcd on a¢enlS bfjsis_ undcrthc hisloTical cost convention. and in arwrdancc thc FinM¢ial Reportinb Standard 10 leffecliv¢ Isl 201613nd'FR5 10? SORP (Statctnrnt ofRecommended Pracuce for Accouniing aThJ Rcporting by ChDrilic51 ry01 i, las amEndcd bv thc Bulletin Issutd In (kItr ?018 and applicjblc ro all accounting pcriod5 bCynnig cil ur aftcr 1st Januarv ?0191. (Thc SORPI. publithed by the ChJntv comrn1ssii in North7 Treland ICCNtI. EfftEtiNtJuary ?016.. and In accoriLince with all applirable law iTr the jurisdicti Df Stration Ri5kT fulure Essup1 1lie chdrily Is d wthIiL' bEneFIl entsry. Polrcie5 relfflriix to cnte¥prie¥ recpffiirliipir. lureol'iDcome Revenue Grant ioeorne receivable from the IkparrmentofErnplo2nl and Learning comprisesanN¥JAts tt¢eiwble in r¢sptti of sernices Biven to trainees and ivoIkdone th assistinbi trainees to find efflplovmeni OdJErinwne irtlud¢s Disability Support S¢r4rycL% and Si0[ Ent¢[pri ProyamrtK. Th¢ projec arc tpendent[W fillthd at¢ tnanggcd by Clanryc (itw Ltd Accouoting for deftrred irLcDrne and ineome received in advance VThere nTr%aA Condillons Telatsng to have notken fflet orwjcertaiftty as to whether the charity tneet any or condi110fft5 othetwise within its control. Income is not recopjised but is deferred a5 a liability until il 15 probablE ihat the t<nnS or condition5 imPP5rd bc tn¢l. Anyyit tha( is sllbjEEt to pcrfUnMAilcfCJ8(¢d i0itslitl)s fei'rived iij advanLY of deliverinb the bloods and 5erw¢es required by thJl conthbon. or Is subjeci lo unrnel condioons Ivholty outside the CODtrol of the recipienE cbanty, 15 accounted fora54 liobility and shown n baiancc shrEt as dcferral incornE DeferrLd iDEQrnL is relL-[ to IncDmt in thc rEPDrti1lB pcrI ini1,ch the pethance- rejated 01 thrconditsons that IuTulte¢owtion are met. incoffle from z bTant ordonauon has not br¢n reCoede to the LNJnditM)n5 app,1br lo the LTIft not be07ty7Withl conEroi of the recipient chority. il Is th5c105ed as a conlingeiit 3S5el if receipt of ihe or donabon 15 probable once those E(MJdityoo¥ ar¢ nJ¥l ¢¢m¢ related ¢ortdiiions ore imp¢s¢d oi iTnpli¢d by a frJDder. th the in¢om¢ is apportioned lo the urne pencth ¢oncerneW. IvheTe ap1(able, Is Jc¢ounied for a liabiliiv and shoiyn on the balonce She as deferred incoDie. When ave TeL¢ived i advanre of th¢ ryendiLure Dll the acbvity funded by them. bui spwifK tsme relar¢d ¢¢nthtsons. then the in¢orne not defetred j coditIoN alifjiY5 for the rEcoirrv bv the donor of uny Unryended part of a thes not w¢v¢ni T¢¢OgnihofL (pf th¢ knorne con¢emed bui a liability ro ani r¢pivm¢ni is whth repoymeni be¢om¢s bab. 24
Clanrye Group Ltd Note5 lo the AcLOlIDts for the yexr ended 31 Mr¢b 2023 Trtnglblefv'e4tOssets Tunuibk fi¥ed are Ineasured ai t4)s1 le5$ d¢pietiatiOli thdany tcli1{aLl¥t IiiipHlrmtnL ILSse% DepveciJtion is PTowded on all thn¥Tible Iixed D5set5. other than fttthold land lll rates lCulted lo write off the CDSL less esiimDEed residual vllllle, of e¥h ag¥ei tillY OTrser ils e%prcLed useful life. ds foll1%." Leasehold land Jnd builidin Equ1wRi and fil C(Mnytter equipnenl MotOTvekncles oStrall.hE line {NTr pcriod of lejsel .sirdiLhi lin 2> straight linE ?5 %strght li 2) Il¢eoyDthg t•r ¢pit&l and fixgj a5RtfuThd Gift% of fixed assets or of a oapiral naw¢. oi¥¢n forthe wtPDses 0fWwnnr $petific osseis ID b¢ fijlfy uiilised in the FurtheranLeolilievbjeits Dfthe Lhariis.. cfrd1d fi¥d a55L fu. a55cI lid> been rlrI}.d or swnshavr brcn properfyexpended on the reSCled purp05e, Wthere the tenn5 of the requwE the charity to hold the ern on ongoing basis for aspeeific Purpose. tliert fixed kndso E¥lrg0ri5ed as a re5knckd fixed LFsel fiM(L and ihe rdewt rurriclis are IM)ied Iii die fixed as5d 10. WTher¢ the terns of rhe fC are mei on¢¢ the ass¢t is a¢ql[d. $0 alknvingihe to use the J55el on unre5tricd basi5. the right to recei the proceed5 0fY wl¢of th¢ asset M an unrtskn¢ied basis. th¢n the fixtd asg¢i thd sts ¢re8t¥J is ¢81¢8orised as a d¢Sia1¢dfIX¢d asset fuThJ When assets qred for the furtherance of the Chan50bJects. utilising the chjrith's o%vn uniegiricred a $fer i% m¥de fram unrestricted fid5 t¢ a dtsignar¢d liyed ¥ssel fund Whether acqwired with unrY5th¢Ld or ie5kncted fund4 the assei ocquired is initially slith¥n in banLe sIied ai the eosi of isitian orsubsequent rtvalllation, the tethltdfjssctS Drc dcprccilllc(L in accordcE with thc &pTcciutiw policv.ln ofdcr to rcflerl thc diTnunition in tht $£t,& trd5[r 15 tTrade fTOm rrlEVJlll Fixed asset fuDds to eid)er unrestriiied Qi trSlnLt<d rcvrnur fund. apprs)pri&k lu ofthe oriwal If arty. ctTcciot"thi5 policy 15 that the awegate of 1 fJXed&[ shaIl £quatr to th< nct valuc fi¥cd a55cts. 10 th2 first vcarthat this PDIIEV w45 adoptcd. a trdn5f£rto frrycd asset fi]nds made cqwvaicnl to thc nct bNJL of L%se Anv 513[ liknility tu thr dDnorariSin¥ fron4 forexarnpk. tly a55eVsfumre sale, is I5¢10Sed as a continuenl liabibtv unless the evenlthut1w)d knl'ger reparnent ¢f th¢ srani be¢omes probabl¢ in wlM¢h ra5¢ a liability for rewrnenl IS Tecoyused. TN50fara5 thts relates lo Qovemm¢ni granL% 10 th¢ exfrDI that it be a departure frorn the FRS IQ2 SORP (Sklemeni of Renended Pratti¢¢ foi Acrounting and Rep)rtin& by ChDritiesl ?015. la$ 4m¢nd¢d by th¢ 31¢1 issu¢d O¢iob¢r 2018 afjd pplicablc t• all accounhnk riods b¢wnniBs or aftcf Isl Jllnuary 20191.. (Thc SORPI. such depLrth is Julilicd thc bw"$ thpl il is in order lo comply with the SORP. Stock8 wrkI progre$5 Stock is valued at the Iwver of cost and ner reallble vJllle. 25
Clanrye Group Ltd Notes to the Ac¢ounls for the yer ended 31 March 21125 Debtor5 t0[¥ ar¢ I5vr¢d ai their rervvwJbl¢ arj715 al baldllle sh¢¢L dul¢. Creditors tyd pYovlslom$ Short lenn (bt01S are meJ$urcd 31 trarf8ciioD wce Iwhirh 1$ wjally th¥ invuicÈ Pricel. Luan¥ artd other financial li3bibties are Inili4lly reCOlsed at trDn5aclI wce Det ofttny wartsatbon to4$ amdsobstquenll> mea%red at a[MrriscstdeEerrnirted usuig the eiTeL'iive lniere method. Perln5-derIned contribvtion sthemes The chanty operaies a dcfined cOnl1110n pellSi 5cherne. Contributio5 are charged to thE PTolJl Jnd1055 accol 35 th• bEC(Kne payablc in xcordanccwth thc rulc5 of 5chcn. Fllnd Accounting ur¢stricted fiJnd5 aTE foru5e al the discrriun ofthE direcrors in fvrtherdnce of senernl obj$ of th¢ ¢harity. Restricted funds awe subFcted to resttietions on theexditrc irnposed M. the donor or thmugTi the tern% ofan appeal or as implied by law. There are endDwmeM fimd 2 Ligbiliry to taxtio The T[%eS consider that the eknity satssfies the tests set 01 irt paraap I sCht 6 of the Ftnance Act ?QIO for UK cooxxation PW05cs A¢cordLll8iv. th¢ Chllnty 15 P>tcntially exernpi from tsxlltton In te51 oliDCOme OT Capi1 Icccivcd Withiii c2tcbuMi¢g by cbapter 3 part I l of the CotwtJlion Act 1010 w SEcthn 256 of the Taxatton of ChafBrabk Gai Acl 19)2. to the extent tknt Slleh incotr or 15 are sled exl¥t on the wifie charitsbk obJe¢ts of the charity and for no othErpurFV5V 3 Wlttding up or di5501NtioD of the eharity If ndS8 up ¢r th53olwion of the Charity theft remaln ony as8ei& aft¢T the 5&isf4¢il of all dths 4TrJ liabiliues th¢ ass¢ repTtsenled by th¢ a¢a]mulutedfuwJ S] be tran5ferTed EOSorne othercbaritable Ikxiyor Wie5 hBving sunilarobiects lo the cFArity. 4 SlgTrifitn¢t of flThAntl#l 1111inimthts to the chJLTitV'5 Positio T1C tsre IM) SiBrrifiB#n¢e orrirJari#l to die chaTity'& Posits] 26
Clgnrye Group Ltd Note5 tu th¢ AcLuurtty fur the year ended 31 Mrch 2025 S Net surplus before tAX In tht flnncil ytgr 201$ ZOZ4 The nEt surplus before tax in tht fi(1J1 yeKi$ swdgfter ¢harKing'." Dweth"atio ofowjcd fixedas%ts PpTr$l0 eosrs AudiEorf rernuThern 34.4.14 IOR.838 6.130 40,089 80.339 6.572 6 Sta(f eost$ nd etnoluJJJents S&ldryeosts 2025 2024 (ir[ oxcluding tn[ce5 and kThJnanagLrnit pcrsonnej Employerf% con[ntsLI t() defiroj ¢ThrributioiJ pensi(>n SchcnK 3Jg1389 103.838 2.91i.377 80.339 Tts] A•larfewogu Rnd rrl4ted cD5ts 3,49&127 1995.716 Th¢ ov¢rag¢ wjrnber oFfull 5tJff ¢mploy¢d in the yEaTWd5 149 129 Neither the dir¢thr5 wr any persons COnnted Mith thetD ha remuneration from the any relakd entity. eitha the current orprioryear. 7 Dtfined ¢oNtrlbutlon pension schtmes The ChaTitYoperdtes a deffned ¢ontribuLiDn pen5iOD scheffle. tht COSts ofwhich are shown abDVe. 8 ReTuunergrfun Dd p4>rneDt5 to Direttor5 nd PErtts connected with tke No trolES orpers$ ¢onrttkdivith thcm eLyd any romw¢Ation from thc fhArity. or any rel8E¢d¢niity 9 Del0ed income- Unrestrtctod Ind DtsiBnattd fndS C#rreMI Yar Opelllni R¢lEU D¢frred I r¢le¥y¢ xl y¢MrEnd ytors Jn ytsr DAERA 1.634 1.634 202S 2024 Theae deferrnb are iThLluded in creditor 1.634 27
Clanrye Group Ltd Notes to the AccuuNIs for the ytar ended 31 March 2025 10 Tngible fixtd assets C4rreiil Land and Bllildings Plant & Miehinery lolor Vehicle5 Cost At l Apnl 2024 Additityis 381.035 910 683.864 18.773 18.773 sp)sa -.lt 31 M•rth 20ZS 381.035 S2091 910 7DL637 Depreciition Ai l AIKil 2024 Charg¢ forthc year On d¢spostsl$ 205.9?6 ?69,422 19991 475,721 34,434 Atjl Mirc& 2015 I2140 289,413 SIO.162 Net bo•lEvAlue Al 31 Mrth 202$ I993 31 J79 301 192,475 At 31 Marth 2024 17 109 32 497 530 zuy iJ6 11 & Il'orkln PWT 2025 2024 sks btfot¢ te (bJwn5 1.600 1.600 1,600 12 Dobtors 2025 2024 Trnde debtors 389.115 ?81.729 415,662 212.674 670W4 13 Crtditor5: amounts filling due wilhin owe yt*r 202S 2024 Bank loans and overthlts Trnd¢ ¢r¢thioTs D¢f¢ff¢d In¢fffie- Unresrri¢ted & desiualed fllnds otherrdit5 4&947 107.159 1,634 333.633 313.080 361,627 441416 28
Clanrye Group Ltd Not$ tv the Ae¢ounts fur the ye¥r endeil 31 Mrch 2025 14 Logn5 to truslets in¢ludtd iTt debtors The no loans dirertCJr% included th dtbiots IS GuArantet$ mdt bv thc ¢hrlty on bthalf of trustet5 Theie are no gllarnnl¢e5 made by th¢ charity behalf of tht thie¢tws J6 Contingtnt liobllldE5 Thc compmy has oblisation5 undcT StaTrJard tcnns of wistartcc 10 rcp4y amount5 [¢1VCd as c&pital nts, in Ik cvcnl of breach of or non-compliance with lh¢ ¢onditions of the agreement. 17 ShAre capltal 2025 umb¢r 202S 2024 AllTrlted, Gwlled up •nd fully paid.. ordirv$hUr¢s £1 each 18 Incorne 4nd Expemditure gctount Srnmry 2025 ZQ24 Ai l Aprfl 2024 Sutplusaftertsxfor the 587.007 534.299 297.119 At3l March 2025 8&1,126 S87,1107 19 P05f bil&ntt shee( tvett Clanrye are fortlln&k that as • Clrdrity theii. fimthn8 h35 not Fen atre¢¢¢d In tIK 5hott kmi by die ¢uNeot cost oFbMn8 crisi$ aldiwkh Ih¢irats'lity lo manage theMuiou5 prokrynmK$ mthy be impacted as theeost of has Inedged In surnnbary the dir£cloTS are ¢fidh1 that the businesswll I be able to eontinllt operating as a Mable going concern for the fors¢¢able future. 29
Clanrye Group Ltd Not¢s to the A¢eount$ for the year ended 31 March 202S 20 Pgrticulars of kow p%rtiEul8r fuhds repsented by Assets #ttd Ilabilltlts At31 Matth 2025 UnrKtriEkd OHi8A&led RExtricle Tnble FixedAsset% l92.47S 1.054385 1362.627) 1.051 ?05 1362.627) 3,080 Cvtrtntl.iaknliDÈs 8&1.053 8154.133 At l Aptil 2024 estgnqled R•51Aeled ru Fvii TaTrgiblr F A5YCt5 Current A55cts 20&136 821.304 Iua425) 815.2?4 3,080 CutrentLithliD¢S 583,935 3.08D $87,015 21 Ch•nge in totgl fund& ovtr the yt4r as shown ID Note 20. anAIy5ed by rndividu81 fund5 M•vement in ds in 1025 fornrd fra 2024 bEtWEETr fund5 in 2Q25 rurw•pd St¢ N•fr22 Unroiriclalrfnrfth8Krfledfvnth... Unrestricted Flln&% 5&1,9M 881.OS3 Totsl uhresftl¢ted *d dEslgnllted funds 2Y7.119 881.OS3 Tot•1 th•rity fund5 583,934 297,IL9 81.053 30
Clanrye Group Ltd Note5 to the Accounty for the yr ¢nd¢d 31 fvlarch 2025 IZ Analysis of movementj in funds otrer lTht yer ij shown in Note 21 Othtr 2015 2•2S 1ts2S Is UfvrtStriCEerfryttddKltedfywds... Unrestsicled fund5 5.006.6V. 14,7W.4031 197.119 S.00&622 14,709,iOJI 297.119 23 The purpost$ for whif h the fDnds is These till are heldfor tht m¢¢iiN¥ the objediN"es ofthc charity. and to prode reser for fithJte actiwiiip4 and. Subject to chgrity lewslation. ate free from 1 T¢Stri¢tions on their use. UDTestriel¢d R¢VeTr FUJ It41.flrlLi¢rf[riiid¥.'. Restricd FixedAs5¢1 FuDds Thc pwose ot th¢5¢ Mmdg is dETIbEd undcr thc coUndngpoIicY'A¢cmtsTrtI)r piul W15 arvj fixed Hs5el fvnd5'. 24 Ultim8te tontrolllng p*tty Th£ ¢hwity 15 und¥th¢ Wltrol of its leElli tnernbets. 31
Clnry¢ Group Ltd Det4iled aMglvsi5 of iocornt Rnd exptnditure fDr tht yer thdtd 31 March 2025 as required by Ihe SORP 2015 Th1.$ Th•IlY11S elrfrsljltdby tlIVeIll•m fttrmlNrtlrftsci7prfoNs rtwrfNrtbyadivity. 2i Charitsbl¢ inr•m¢ from fund¢r5 cUrrt Yeir Currenty RtSirk¢ed C•rrtyt1r Tot•1 Fund5 Prioryur Ttal FuTrd5 Fu•ds 2025 2025 Contr4th•l pa>iTh¢nts frmn public bDdie5 th/ritsblt aCtilieS DFE T[aiDg IncomE 1.1461D 1,029,731 st Nl ?4.9?8 Posits Lxreclions FamilYFourN)nS R¢gu¥Y8 101,381 101381 163.160 Disabiliry Sllppori Ser%ry¢es 2.028,596 2,02&596 1.479.858 Employ Me 1.149,011 1,071,608 Carers Fi 99.9>) 99.999 Ioo,ocK) LMPMES Tncomc 51 J17 51J17 44,441 &K'ial Piesciibin 19.438 JDVERDE ltrJect 5Hscf TnderKndentLiving Y1.766 21,766 53.810 ChJKr Projec 27.1.A77 2748TI 286,84? T•tsl COtrAlI pAyTrent¥ frtrm publlt IwJdie5 9ll,S57 4,911,557 4,273J16 Ilnrt51rt¢ied Fund5 Rtmrithd F¥Ads Tatsl Funds PviDrYE•r T•tsl Fu•ds 10_75 Totsl Ch4ritable income from fundtrs:. Currentye8r- fundcrs 91IAS7 4.911J57 273Jl6
Cl8nry¢ Growp Ltd Detxileil Of inCOmE Ind txpeDditttre for ye•r tTrdtd 31 Mrih 2025 Is requlrtd by iht SORP 2015 26 TDtsI Income fTDm chiritable activities C¥rrentvur UreJ¢V¢d crrtYar Prior YUT C#rreftlNaYr Pund5 2025 Tollll 21£ 2$ 2•24 Inrom¢ fwidErs 4.911.557 4.911.i57 4.)73.316 Tothl (T•m charitable attiiiti•s 4.91tJ57 4911.557 4373J16 Z7 Intomt from other, tknrlrAblE, tradin% ¢ifvities CThrrtnlvtHr Uryrutrirle Fvnds Pti•rYtllr RtStrirted Fundi Tnlul TU11 3014 TrndingRctiiryti¢s to raise kn¢ts for rh¢ ¢hthity 1,8S2 3.317 InL'orne from fundrdising events 6.012 015 7.780 Total otherxtivitie5 A3 7,867 7,867 11,092 28 Inve$tmtDt IDtome eurrEQt WYAr UnrtStrict Funds CvtP¥fftl yeAr R&¥LriEtEd Fund¥ CyFpynt ¥¥At TotBI Ipwndi prf•rYP FU• Proputy Rental tncotne 9,409 9.740 A4 9.409 9.4D9 9.740 29 Other intome ind ggins currEI ytxr CurrtThLYr Pr¢ryr Tatql Total Funth C¥FryniyeRr FndS FTrd$ zou Z024 kndry oth¢r Intnrne 77.789 77,789 65.439 Ttst*l other I(le A5 77.789 6S439 33
Cl•nrye Group L¢d DetAiled 4natysis ofiniomt ind tTpeTrdltU for tPtt year endtd 31 M#reh 2025 AS required by the SORP 201S 3U Exptnditure on ¢haritible activitie5- Dinct 5Ptnding C•rrentveir Current Yeir RLricted Fun CurrentVEaT Tot&1 FuhdA PriDrl'eir Tow F¥&ds CMrreKI Y¢oT zL•s 2024 Gross w and salaries-chwilable 7,394.•89 3J94389 L915J77 Deftned benefii pertsion COSLS-choriiable actl-111¢S Travel and Subsigtence- Charitable 103.838 1113W8 80,339 ?9.735 Z9,73S 4S230 Training d¢v¢lopJn¢nt Exiernal trawung providers Visa and_d8ti0n cxpense5 Piogrdtnrne (K]tin8S M(MaerstioD P&R Diversity Re8[8 Indiwdu41 Irdrw]muniLy ImpTovemet)t ?7J14 19.662 27J14 iY.662 2,307 9,006 11.061 104066 6t7 2,307 9.006 3,627 114 176 Tot81 directspending &55&188 3,586J88 3.161.499 PrbJrYEMr suryr RutriEted Fund5 PTiiirYe*r Prfw Yr 2024 2024 2024 Grtss waBes and sai8ncs- EhaTitablc aChitieS tkfined befit pcnsion c05ts- charitrabte athitieS Travel and Sub5iStcnGe- Charitable AcisvLties Trainin8 and d¢veloFXent External tTain¢ng PToviders Visa and 8raduJtion txpen5e5 PtQ8iymm¢ outin85 P&R DiveTsity R¢gener8 Individual led ¢ommuHiry 2.915.377 2,91&577 lJ39 45.730 11.061 105.066 617 3,6?7 176 105,066 617 3,627 176 Totsl dirtct spendlThg 3,161.499 3,161,499
ClftThry¢ Group Ltd Del4iltd 8D8h'5i$ of income ind exptndituye for tht year CDdtd 31 March 2025 required by ikt SORP 2015 31 Expenditutt on th2rltiblt #ttlvlties- Chiritlble trading Ctrt•t v¢•r UrstMcted FTJwds Currentyear RlTited Fund C•rrentVur Tatsl Prtorl'Eur Tot1 curre 2015 201S 202£ IQ24 Cost of8ood5 foi PThTnary purpose trnding- IrKluding movemeni in sltsck tor go(5 Training allowJnc¢5 68,485 6&485 IOA794 Course tees 24695 2&693 21.841 TotAI chritxble tdIg cnsts Bzh 97.178 97,171 128.635 PriDrYut Llrtyti£t Prior YEar RHlricted Fundi Prior YEar Tot FUth Prior Ye 2O24 2024 Cosi of g(MwJs forprimary purpose trading- Including M0ment in stock forgoods Training all0e$ Cwt5¢ fte5 106.794 IOQ794 21.841 TDtsI chritsble trading 11&63? 128.635 32 Support tosts for ¢hrltblt tliwitie8 currentV Cvtrthtyt#r UnrttttStied Restrirted Fllnds Cllrrint vmr Totil F5 PthrYe•p Tr41 Fnd• CurreKI 2&15 2025 2024 Pr¥m#ses Erpensa¥ Rates and rate[ choT8e5 Room Hir¢ Light heat power Piemisey Tepalrs. renew5 and Jinl¢narL¢ Oih¢r Premises Losts Propery insurnn¢e 151.$06 7.3?8 51.9)ry 1SIJ06 7J28 51,959 149,211 7.349 43,057 42543 23,669 89)41 89541 Telephone. fax arhl inThct Post Equipment ¢xpcns¢s Health and safety ¢osts SuTMJry ¢xp¢n5es Motor exper5 Computer¢xp¢ns¢5 and 5ub5cripiions Pr()fii vn 4Jisposal of ffiyed assets Charitable contribut11s 71.974 11,974 1,150 33.696 31 7570 1 15Q 31287 687 1733 64J04 42,073 4&7 68_478 38.318 64478 38J18 35
Clanry¢ Group Ltd Det4iled gnal>'sis of Incotne snd cxptndilDrE for tht yer endtd 31 Msh 2025 AS required by the SORP 201S Profe5SiONrtlleeJ P¢7tdto ailvisors olh¥r Ihe athlorortrNmiueT L£8al f¢es Consultancy ftts 417.639 4l7th39 42V,9J2 Bank char Depreciation & Amortixaiion in total fur 4.098 34.434 4.09 34.434 IZ,Z57 S¥pport Costs befon reallo¢#tiOD 1.1I19,71I7 I,Q19,707 IJIIO.173 Totsl support tosts- Currtftt Ytr 1.019,707 1.019.707 1,010,173 The basis oralk>eatI of costs bettvethi Jctsiryties is IkscribedunderaccotsgPDI1Cles Prwr Yr UThrEslrkted F•nd5 PAiirV¥rt ReSLrl¢ted Funds PvlbrVtr 2024 2024 Premisrfs Ew¢vse Room Hir¢ Premises repairs. renewals and aintenance Property Ing]rJllce 7.349 7J49 23,669 88.365 118J65 AAImi#lstrohKov¢the Telephone, fax and internet Eqllipmtni OKn$t$ Hdth and safetyeosts Motor expE[S Compulerexn$tS and subscriptions 70J76 3?2¥7 70J76 32,287 1,687 64UO4 41073 64.304 Professiwmlferfspffidto rfrfvisor5 other ConsultanLy fee5 410.937 44932 FiAonci&leosts Bank cha Depreciation & Aftyxiisali4)n in for 22,137 40,089 40.089 Supporteostsbefore rert1locItrj1 I.01175 ,010,173 Tothl support ¢05ts- Prlor YeAr 1.010.173 I,OlQ173 T1 o(gU¢Katiun ofco5ts beiiveen tsttiiryiies is des¢rib¢dwth 4¢u)untsnLwli¢ies
CiADry¢ Group Ltd Dttxikd gnalvsi5 of inrome and eYptnditDre for Ihe ytr tndtd 31 M•rib 2025 15 required by tlie SORP 2015 33 Other Eipenditure- GoveTn4nte cusls CurrEnl TotBI FuTrds Prioryur Tothl Funth vwrellricd C4rreKI Yéar Fund Z2 2025 2D24 AudIto¢s f¥%s 6.3iO &572 Tr•t&l cTrJts 6330 330 A572 PriorYt•r U•rYsirlrttd Funds Prtoryr Pr+•r Ye Tot•1 Fuwds prtor Year Fund5 2024 934 Audito¢s fcc5 6,577 6,572 T¥tal io5ts ($72 6J71 34 Totsl Chiritsblt expendityre Curreniwr UnY¢Strlrl FuDds Corr¢•t yeir RlriCtEd Fundx CuTfETrllr TDtHI FDnds PrNbTYtllr Tthl FU Current Yéar 1024 zoJs 2DZ4 Total directSEthding Toial charitable tradin8 ¢OSts Total supporttosts Total Governance costs 3.586.2%8 3,528& 97.178 1.019,707 330 3,161A99 B2b B2d 97.178 1.019,707 6,330 12&635 I.OJO,173 Total £hritblt expEnditurt B2 4,70Y.4Q3 4,7D9,5OJ 4,J06.874 AII thc txprnditsyc in thc Or)r[ Ivll5 llnr¢stricicd Priw Ytlr UnT•llvfj¢i•d Ftsnd5 Pri•rYEHr Prior Yertr Fundi 2024 q024 To1 dircci spending Total charitablc trIn8 ¢OSIS Total suppon costs Total Governirt¢e v)sts B24 B2b B2d 3.161.499 1?8.635 3,161,499 128,635 1,010,173 6372 6.577 T•ial th8rltsblr exp¢ndilD B2 4,306,879 4,301879 37
Clnrye Group Ltd Attiviry anilysis of intomt ond tipendire for ihÈ for the yèartndtd 31 March 2025 Tkn$ oiirtlysisi% clmsifierfby rtdivity by cwivenliomaljtomiKdlkncriplroN&. 3S ADAlysls of ltttomt by attfvlty SOFA ref 202$ 2024 Aetiyity Intome from chaAt•ble actie5 PoSitiDI[¢¢tiOTr$ FanlY FOndatIO$ Disability Swort Scr4qe¢$ mploy M¢ Otlier I0¢ 1.479.858 1.071.608 1.7?1.850 1,479.8S8 L071.60S 1.721.8SO 4.911J57 {2W16 1knEDt Iroiii Dthef. Eh¥ritabl4 r(xdill# arti¥?tte5 FundraisiThgTncoffle Counter S31es 7.71 7.7 4312 1312 Tolal olher. IlDn chAritBbl trdingattiiiiiiS 7,M7 lim2 Charitabk a¢tiitiL% Othero¢tiiti In5¢rn{ inwffle Othu intorne A2 4.911.557 7.167 9.409 77.789 4 ?73.316 11,092 9.74 65,439 A4 A5 Tot¥1 theSOVA &00&122 4,3S>,S87 Jftc frwj exchonx¢ tyonso¢uons 5,006.622 4.3i9p87 36 Analysis of eh¥ritxble expenditure by 4¢tivity A£thdty Dtrettcosts Stspport tosts Grant runding of activities 1015 Ttstsl 202S lois 2024 Dirc¢t Costs Chati*ablY E05ts PreTnise5 eNpense5 Adminigtyaiiw oth¢ad5 Financi3] costs f¢¢5 Tts1 Positive Dire£tiois 900 900 38
Clanrye Group Ltd Aetlviry I1y51¥ fjf TThcotne Ind eJpendibJre for the forfht yeAr ended 31 Mirth 2025 Direct Costs Support Grant fuTrdlng or activitie5 2025 TDtsl Total 2D25 2025 2023 2024 Fffmily Follnrforftms Dirtt¢¢wts Charitable trwJin¥co%ls Premises expenses Administrauv¢ ov¢rh¢ad$ Profe>s)TraI fees Financial costs Autht frr5 lotal Family Fouidatioths L74 8535 Dlretf ¢OSIS Support ¢ostS Grant rundS)tg of activitie5 2025 Tol•l Tfylal 2025 2025 202S 2024 Disobili4vSwpportServices DirectC0515 ChaTithble trading co8 ]¥¢rnis¢s ¢yp¢nses Administrative 0[head% 1.333.gJ4 478 1,333,904 478 41,038 3S689 177,380 4906 27.462 36,135 .In?.X7¥ Prof#*oTral fee5 177Jao 8.W6 Financial wsls Audit fee Dlyblllty Sp•rtSttr¥7teS 1.334J81 26&874 1,3&3,Ml Dlrett ttrsls SPport ¢05ts Grant rundlng ol •¢tiwties Totsl Total 2D2S 2025 202S 2025 2024 Direct Costs 945.?63 94i.263 22,614 LJS,b4J 68,469 2,529 8L?.837 10.P)4 1.4Y.YK) 47.677 3.320 Charithbte tradTll¥ r05ts PI¥iiii¥e$exTh¥yS AthiTri5tratL overheads Profes$iwal fe¢s Fi1•1 cost5 Audil ftt Ttstsl Employ Me 1.45.b43 68.469 ?9 1_675 1,675 I,Ir?58 967m7 209,4SI I,l)M627 39
C.lanrye Group Ltd Actlvlty Anxly$i$ ofineome And expendlture for (he for the yeir ended 31 March 2025 Dir¢c¢ ts Supporr GrAnt tosts funding of a¢t5vities 2025 Tot•] Z025 2025 202S 2024 OlherlNcon 1,307,121 7086 16&896 113,77Z 239,859 1&76l 1.3(XS,418 Chatitsble trath"Trgw#S PseS cxpen5CS AdLi151[aE overheads 74.086 165.896 113.772 144321 131.42 ProfES5ioTral fee5 Fan1 costs 18.761 37.921 Total OthErVn¢omt IJ81307 $48,288 1.929,495 1.84ri,130 SurnTTh•ry ordtable costs by activity Dirt¢t rosts Suppoi't eos Grxnl funding of Ictivitie5 2025 TDtal Total 2015 2025 ZOZ4 TfAal Positiv¢ DwEclions Famdv Foundaliotys &535 1.363.161 1.088.627 1.849.530 Disabiliiv Support Set%ry¢ts Totlll Employ Me Totsl (r lThCoie Toral Govtrnanee eDSts a5 (kts1lediNotc J.334J82 967.877 1.381207 265,874 I.481 548.288 1.5W.706 1.177.358 1.9?9.495 33 6J30 330 6J72 Ttst¥l charit•ble expenditur 3,683.466 1,029,973 4,7IZ,589 Th¢ basi5 of alliKation of costs beh¥eenactivitiesis descriw underaccountsng7IOIes Thc brc4kdowM ot'this expendiiutc ty typeotspcndin8 lie oominal cigSsifi¢oti¢nl i5 detailed In nDte 34 of 4oPPTrrt ad co¥ts by charitoble activititj 40
Clnrye Group Ltd Atllvlty nlysis ofi•tome exptuditure for the for tht ye•r end¢d 31 mAh 2025 GovtrnaNce her oVetI$ T•t•l Athity Rex+nrces GoveTrllce costs Positi¥t fhre¢iions Farnily F(J&tiOTh$ DiStibilitv&Jpjrt Sernces 6.330 SJ30 256,968 519527 265.874 548288 28.761 GToMdTofal 6.33 JA.5.12 1.029.973 37 Attly5is of DOII fharitable expendire by ittlvity Aelfvlty Governhc¢ GovtrnC cuts 2024 2025 OtherExrthth- CJo%%rnarKe costs as thT&ilcd Note 33 6.33 6.572 38 Carryini nlwe of WOTki• prDgrtss Anlystd bttwttb acllvititS 2025 2024 41