IRIS Accounts Production v25.2.0.378 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true true false false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06585052 2024-03-31 06585052 2025-03-31 06585052 2024-04-01 2025-03-31 06585052 2023-03-31 06585052 2023-04-01 2024-03-31 06585052 2024-03-31 06585052 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 06585052 ns15:PoundSterling 2024-04-01 2025-03-31 06585052 ns11:FRS102 2024-04-01 2025-03-31 06585052 ns11:IndependentExaminationCharity 2024-04-01 2025-03-31 06585052 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06585052 ns11:FullAccounts 2024-04-01 2025-03-31 06585052 ns11:CharitiesSORP 2024-04-01 2025-03-31 06585052 ns16:EnglandWales 2024-04-01 2025-03-31 06585052 ns11:RegisteredOffice 2024-04-01 2025-03-31 06585052 ns0:Trustee1 2024-04-01 2025-03-31 06585052 ns0:Trustee2 2024-04-01 2025-03-31 06585052 ns0:Trustee3 2024-04-01 2025-03-31 06585052 ns0:Trustee4 2024-04-01 2025-03-31 06585052 ns0:Trustee5 2024-04-01 2025-03-31 06585052 ns0:Trustee6 2024-04-01 2025-03-31 06585052 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 06585052 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 06585052 ns0:Activity10 2024-04-01 2025-03-31 06585052 ns0:TotalUnrestrictedFunds ns0:Activity10 2024-04-01 2025-03-31 06585052 ns0:Activity10 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 06585052 ns0:Activity10 2023-04-01 2024-03-31 06585052 ns0:TotalUnrestrictedFunds 2024-03-31 06585052 ns0:TotalRestrictedIncomeFunds 2024-03-31 06585052 ns0:TotalUnrestrictedFunds 2025-03-31 06585052 ns0:TotalRestrictedIncomeFunds 2025-03-31 06585052 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-03-31 06585052 ns10:WithinOneYear ns0:TotalRestrictedIncomeFunds 2025-03-31 06585052 ns10:WithinOneYear 2025-03-31 06585052 ns10:WithinOneYear 2024-03-31 06585052 ns10:AfterOneYear ns0:TotalUnrestrictedFunds 2025-03-31 06585052 ns10:AfterOneYear ns0:TotalRestrictedIncomeFunds 2025-03-31 06585052 ns10:AfterOneYear 2025-03-31 06585052 ns10:AfterOneYear 2024-03-31 06585052 2 2024-04-01 2025-03-31 06585052 ns10:OwnedAssets 2024-04-01 2025-03-31 06585052 ns10:OwnedAssets 2023-04-01 2024-03-31 06585052 1 2024-04-01 2025-03-31 06585052 1 2023-04-01 2024-03-31 06585052 ns0:TotalUnrestrictedFunds 2023-04-01 2024-03-31 06585052 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 06585052 ns0:TotalUnrestrictedFunds ns0:Activity10 2023-04-01 2024-03-31 06585052 ns0:Activity10 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 06585052 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-03-31 06585052 ns10:FurnitureFittings 2024-03-31 06585052 ns10:MotorVehicles 2024-03-31 06585052 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-04-01 2025-03-31 06585052 ns10:FurnitureFittings 2024-04-01 2025-03-31 06585052 ns10:MotorVehicles 2024-04-01 2025-03-31 06585052 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2025-03-31 06585052 ns10:FurnitureFittings 2025-03-31 06585052 ns10:MotorVehicles 2025-03-31 06585052 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-03-31 06585052 ns10:FurnitureFittings 2024-03-31 06585052 ns10:MotorVehicles 2024-03-31 06585052 ns10:BetweenOneTwoYears 2025-03-31 06585052 ns10:BetweenOneTwoYears 2024-03-31 06585052 ns10:BetweenTwoFiveYears 2025-03-31 06585052 ns10:BetweenTwoFiveYears 2024-03-31 06585052 ns10:Secured 2025-03-31 06585052 ns10:Secured 2024-03-31

REGISTERED COMPANY NUMBER: 06585052 (England and Wales)

REGISTERED CHARITY NUMBER: 1126626

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Rock Foundation UK Limited

Rock Foundation UK Limited

Contents of the Financial Statements

for the Year Ended 31 March 2025

| Page |

Report of the Trustees | 1 |  | to |  | 4

Independent Examiner's Report | 5 |

Statement of Financial Activities | 6 |

Balance Sheet | 7 |  | to |  | 8

Cash Flow Statement | 9 |

Notes to the Cash Flow Statement | 10 |

Notes to the Financial Statements | 11 |  | to |  | 19

Rock Foundation UK Limited (Registered number: 06585052)

Report of the Trustees

for the Year Ended 31 March 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To act as a resource for people with learning difficulties and the disadvantaged by providing advice, assistance and organising programmes of physical, educational and other activities as a means of:-

a) Helping them to advance in life and helping to develop their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals.

b) Advance education.

c) Relieving unemployment.

Public benefit

Providing recreational and leisure time activity in the Charity Commission's general guidance on public benefit and complied with section 17(5) of the 2011 Charities act when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

Rock Foundation UK Limited (Registered number: 06585052)

Report of the Trustees

for the Year Ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

We would first like to thank all our funders for their support and all our volunteers and staff who without everybody's help it would not have been possible.

Rock was started by a parent of a special needs child who, having explored the availability of training for over 18's discovered that very little was available. She subsequently decided to start Rock Foundation to provide young people and adults, and the disadvantaged, work experience and supported workshops so that they could achieve their potential in life, and we now serve more than ninety adults with learning disabilities every week.

During the last financial year, Rock Foundation continued to provide support services to its targeted client groups. These included a wide range of workshops such as, art and craft, woodwork, puppetry, cookery, baking, computers, healthy living, needlework, furniture restoration, horticulture, DIY, baking, sport, laser and craft etc, alongside courses in independence and work skills, community living and transportation. Our annual awards evening at the Town Hall was a great success with the Rock Choir making a special performance. With great remarks from our honoured Guest who presented the awards and all those who came to celebrate our students success. Our choir also performed for our local Fishermen and Docks open day and made a special performance at our talent show.

Rock Foundation UK Ltd has continued to further its work with the local community by working with a network of local and regional companies and donors.

We have also continued to wholesale our laser products through Potter's House. Although sales have dropped due to so many shops closing, they do help to financially underpin our work. This accompanies our ongoing work in utilising online sales avenues such as Etsy, and physical retail spaces at our Caistor site. We are seeking to continue to grow this in coming years to increase our financial resilience and service sustainability.

Our supported housing at Caistor accommodates 6 residents as well as intermittent respite placements. Caistor Day services are doing well with 20 service users. The Tea Room has continued to grow, and we are very proud of our team, as we are of all our workers in Caistor and Grimsby.

We also have a community allotment at Caistor run by our fantastic volunteers. The produce from our allotment is also providing produce for our Tea Room and a small income with the sale of plants as well. Our Polly tunnel in Grimsby is also very popular with our students.

This year we were able to install solar panels at our Caistor and Grimsby site. New outside gym was also purchased for our Caistor Site and an Artic Cabin for retail training. New windows, boiler and pipe work were also done at our Caistor site with the thanks of grant funding. Could we thank all our grant funders, without their support we would never have been able to purchase these goods and improve the site.

We would like to thank all our supporters for their continued assistance by way of donations, and all individuals, faith groups and other organisations who have supported Rock Foundation UK Ltd.

We would also like to extend a very big thank you to all our volunteers as without them it would be impossible to continue the work of Rock Foundation.

Volunteer review

We continue to be blessed by excellent volunteers; many have worked for the charity for many years.Our volunteers come from a wide range of organisations, backgrounds, and experiences, representing a wide cross section of our community.

Number of volunteers this year has been outstanding with a total of 34 over our 2 sites contributed a total of around 10630 hours across the last year, equating to roughly 204 hours per week in volunteer time.Our regular volunteers therefore contributed approximately £129,968 between them at a combined value of around £12.20 per hour.

We also receive help from many casual volunteers throughout the year, whose valuable contribution is difficult to quantify, but incredibly significant.These people come to help with specific short-term projects or events, offer a few days when they are available, or attend on short term placement from training agencies.

We estimate to have received approximately 450 such volunteering hours, placing our grand total of around £5,490.

Rock Foundation UK Limited (Registered number: 06585052)

Report of the Trustees

for the Year Ended 31 March 2025

FINANCIAL REVIEW

Reserves policy

It is the policy of the charity to monitor unrestricted funds which are free reserves of the charity to achieve a minimum level of £95,000. This will provide sufficient funds to cover management, administration, support costs and to respond to emergency applications for grants which arise from time to time.

Incoming resources for the year amounted to £742,248 (2024:£802,641) and resources expended £678,284 (2024: £750,904). Free reserves at the year-end were £1,038,042 (2024:£974,078).

FUTURE PLANS

As always plans are in place to maximise the use of our current resources, develop new services and increase our intake of service users.

Our aim is to continue to move our supported living facility towards being fully occupied. This year we have had more respite clients use our services and have 3 awaiting funding to be able to move in 24/7. The aim of the service is to provide excellent care for adults with learning disabilities. This is a non-profit venture which stands in contrast to the commercialised provision of care and support that proliferates locally, and places shareholders before clients. Our aim is to continue to build positive relationships with funders, as well as diversifying our social enterprise output from the site, to build further resilience into the project.

Further developments include an ongoing maintenance project for our Grimsby site with funding being sought for new window. This is as well as the ongoing expansion of our gardening project at Grimsby and Caistor around growing high-quality produce for our residents, tearooms, and the public, whilst providing an excellent set of training opportunities for our members. We are seeking further funding to be able to continue to modernise our Grimsby site and hope to start later in the year.

This year present climate

At present our reserves are good, but as a board this is something that needs to be looked at on a regular basis. As a charity we feel confident about the future, but we are aware this can change. We feel we have tried to look at every eventuality. Some concerns include; lack of volunteers, lack of day students, financial loss of income due to another lock down, and cost of utilities and fuel.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is governed by its Memorandum and Articles of Association incorporated 6 May, 2008 as amended by written resolution dated 22 October, 2008 and 29 July, 2014 respectively.

Recruitment and appointment of new trustees

The charity seeks to appoint trustees from persons who share the same ethos. It seeks to identify those most suitable to bring a balance of skills and strengths to the board. Each trustee is given a job description which utilises their skills.

Organisational structure

The CEO makes day to day decisions with regards to the general running of the charity. Trustees make decisions on management salaries, development and expansion and any other major decisions.

Induction and training of new trustees

We have a policy for induction and training of trustees. As stated in our policy each trustee receives a training pack and will also spend a day with our CEO explaining the role of the trustee.

Risk management

The trustees have examined the major strategic, business and operational risks that the charity faces and confirms that systems are in place to monitor and control these risks and ensure that the necessary steps can be taken when appropriate.Any major risks to which the charity is exposed will be reviewed in an emergency trustees meeting.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06585052 (England and Wales)

Rock Foundation UK Limited (Registered number: 06585052)

Report of the Trustees

for the Year Ended 31 March 2025

Registered Charity number

1126626

Registered office

39-41 Heneage Road

Grimsby

North East Lincs

DN32 9ES

Trustees

Ms P E Hodge Director

Miss S Howard Director (resigned 4.3.25)

M Scarrott Director

Mrs R J Page Teacher

H R Page Self Employed

E Butler Clergy (appointed 13.3.25)

Bankers

National Westminster Bank Plc

66 Victoria Street

Grimsby

DN32 9ES

Senior staff

Miss P E Hodge

Approved by order of the board of trustees on 1 October 2025 and signed on its behalf by:

Ms P E Hodge - Trustee

Independent Examiner's Report to the Trustees of

Rock Foundation UK Limited

Independent examiner's report to the trustees of Rock Foundation UK Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mark Stothard FCA

1 October 2025

Rock Foundation UK Limited

Statement of Financial Activities

for the Year Ended 31 March 2025

| 31.3.25 |  | 31.3.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 2 | 506,731 |  | - |  | 506,731 |  | 569,437 |

Charitable activities | 3

Core projects | 222,364 |  | 4,753 |  | 227,117 |  | 233,204 |

Other income | 8,400 |  | - |  | 8,400 |  | - |

Total | 737,495 |  | 4,753 |  | 742,248 |  | 802,641 |

EXPENDITURE ON

Charitable activities | 4

Core projects | 673,531 |  | 4,753 |  | 678,284 |  | 750,094 |

NET INCOME | 63,964 |  | - |  | 63,964 |  | 52,547 |

RECONCILIATION OF FUNDS

Total funds brought forward | 974,078 |  | 48,377 |  | 1,022,455 |  | 969,908 |

TOTAL FUNDS CARRIED FORWARD | 1,038,042 |  | 48,377 |  | 1,086,419 |  | 1,022,455 |

Rock Foundation UK Limited (Registered number: 06585052)

Balance Sheet

31 March 2025

| 31.3.25 |  | 31.3.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 10 | 792,176 |  | 190,083 |  | 982,259 |  | 801,690 |

CURRENT ASSETS |

Stocks | 11 | 11,000 |  | - |  | 11,000 |  | 6,000 |

Debtors | 12 | 151,151 |  | - |  | 151,151 |  | 120,888 |

Cash at bank and in hand | 405,661 |  | - |  | 405,661 |  | 442,861 |

567,812 |  | - |  | 567,812 |  | 569,749 |

CREDITORS |

Amounts falling due within one year | 13 | (86,979 | ) | (141,706 | ) | (228,685 | ) | (44,817 | )

NET CURRENT ASSETS | 480,833 |  | (141,706 | ) | 339,127 |  | 524,932 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,273,009 |  | 48,377 |  | 1,321,386 |  | 1,326,622 |

CREDITORS |

Amounts falling due after more than one year | 14 | (234,967 | ) | - |  | (234,967 | ) | (304,167 | )

NET ASSETS | 1,038,042 |  | 48,377 |  | 1,086,419 |  | 1,022,455 |

FUNDS | 17

Unrestricted funds | 1,038,042 |  | 974,078 |

Restricted funds | 48,377 |  | 48,377 |

TOTAL FUNDS | 1,086,419 |  | 1,022,455 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

Rock Foundation UK Limited (Registered number: 06585052)

Balance Sheet - continued

31 March 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 1 October 2025 and were signed on its behalf by:

P E Hodge - Trustee

Rock Foundation UK Limited

Cash Flow Statement

for the Year Ended 31 March 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 277,370 |  | 156,468 |  |

Interest paid | (24,905 | ) | (28,242 | ) |

Net cash provided by operating activities | 252,465 |  | 128,226 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (225,421 | ) | (9,888 | ) |

Net cash used in investing activities | (225,421 | ) | (9,888 | ) |

Cash flows from financing activities

Loan repayments in year | (89,149 | ) | (39,200 | ) |

Loan interest | 24,905 |  | 28,242 |  |

Net cash used in financing activities | (64,244 | ) | (10,958 | ) |

Change in cash and cash equivalents in the reporting period | (37,200 | ) | 107,380 |  |

Cash and cash equivalents at the beginning of the reporting period | 442,861 |  | 335,481 |  |

Cash and cash equivalents at the end of the reporting period | 405,661 |  | 442,861 |  |

Rock Foundation UK Limited

Notes to the Cash Flow Statement

for the Year Ended 31 March 2025

1. | RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

| 31.3.25 |  | 31.3.24

£ | £ |

| Net income for the reporting period (as per the Statement of Financial Activities) | 63,964 |  | 52,547 |  |

| Adjustments for:

| Depreciation charges | 44,851 |  | 34,650 |  |

| Interest paid | 24,905 |  | 28,242 |  |

| Increase in stocks | (5,000 | ) | - |  |

| (Increase)/decrease in debtors | (30,263 | ) | 22,156 |  |

| Increase in creditors | 178,913 |  | 18,873 |  |

| Net cash provided by operations | 277,370 |  | 156,468 |  |

2. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.4.24 | Cash flow | At 31.3.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 442,861 |  | (37,200 | ) | 405,661 |  |

442,861 |  | (37,200 | ) | 405,661 |  |

| Debt

| Debts falling due within 1 year | (15,712 | ) | (4,955 | ) | (20,667 | ) |

| Debts falling due after 1 year | (304,167 | ) | 69,200 |  | (234,967 | ) |

(319,879 | ) | 64,245 |  | (255,634 | ) |

| Total | 122,982 |  | 27,045 |  | 150,027 |  |

Rock Foundation UK Limited

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Income

| All income is recognised in the Statement of Financial Activities once the charity charityhas entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

| Donation and legacy income is received by way of donations and gifts is included in full in the statement of Financial Activities when receivable. The value of services provided by volunteers has not been included in these accounts.

| Grants, where entitlement is not conditional on the delivery of specific performance by the charity, are recognised when the charity becomes entitled to the grant. Grants received in relation to capital expenditure are recognised as deferred income when received and are recognised in the Statement of Financial Activities on the same basis on which the asset is depreciated.

| Expenditure

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixture and fittings 20% Straight Line

| Motor Vehicles 20% Straight Line

| Freehold property

| -Building 2% Straight Line

| -Commercial Kitchens 5% Straight Line

| -Public Toilet Facilities 6.67% Straight Line

| -Residential Kitchens 10% Straight Line

| -Residential Bathrooms 10% Straight Line

| -Heating Systems 10% Straight Line

| -Alarm Systems 10% Straight Line

| Land is not depreciated.

| Fixed assets are stated at cost less accumulated depreciation. The cost of minor additions under £250 are not capitalised.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

Rock Foundation UK Limited

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

1. | ACCOUNTING POLICIES - continued

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme.Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

| Donated goods

| Donated goods are recognised in income at sales value when they are sold.

| General services provided by volunteers and organisations are not recognised in the statement of financial activities. Further details of these are disclosed in the trustees report.

| Specific services provided by other organisations are recognised in the statement of financial expenditure ad donations and charitable expenditure.

| Donated goods for distribution are recognised in the statement of financial activities when distributed at market value as donations and charitable expenditure.

2. | DONATIONS AND LEGACIES

| 31.3.25 |  | 31.3.24

£ | £ |

| Donations and gifts | 506,731 |  | 569,437 |  |

3. | INCOME FROM CHARITABLE ACTIVITIES

| 31.3.25 |  | 31.3.24

| Activity | £ | £ |

| Charitable activities | Core projects | 5,426 |  | 7,570 |  |

| Service provisions | Core projects | 216,938 |  | 166,585 |  |

| Grants | Core projects | 4,753 |  | 59,049 |  |

227,117 |  | 233,204 |  |

| Grants received, included in the above, are as follows:

| 31.3.25 |  | 31.3.24

£ | £ |

| Lloyds | - |  | 420 |  |

| Groundwork UK | 698 |  | 375 |  |

| Garfield Weston | - |  | 25,000 |  |

| E Bank Go | - |  | 500 |  |

| NHS | - |  | 12,500 |  |

| The Neighbourly Foundation | - |  | 8,736 |  |

| The Charities Trust Natwest | - |  | 3,500 |  |

| Voluntary Action | - |  | 3,588 |  |

| Singleton Birch | - |  | 3,516 |  |

| Lottery Fund | - |  | 914 |  |

| Carried forward | 698 |  | 59,049 |  |

Rock Foundation UK Limited

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

3. | INCOME FROM CHARITABLE ACTIVITIES - continued

| 31.3.25 |  | 31.3.24

£ | £ |

| Brought forward | 698 |  | 59,049 |  |

| Grantscape | 743 |  | - |  |

| The Baily Thomas | 1,645 |  | - |  |

| West Lindsey District Council | 1,667 |  | - |  |

4,753 |  | 59,049 |  |

4. | CHARITABLE ACTIVITIES COSTS

| Support |

| Direct | costs (see |

| Costs | note 5) | Totals

£ | £ | £ |

| Core projects | 653,065 |  | 25,219 |  | 678,284 |  |

5. | SUPPORT COSTS

| Governance |

| Other |  | costs |  | Totals

£ | £ | £ |

| Core projects | 23,119 |  | 2,100 |  | 25,219 |  |

6. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 31.3.25 |  | 31.3.24

£ | £ |

| Depreciation - owned assets | 44,852 |  | 34,650 |  |

7. | TRUSTEES' REMUNERATION AND BENEFITS

| 31.3.25 |  | 31.3.24

£ | £ |

| Trustees' salaries | 51,071 |  | 47,328 |  |

| Trustees' social security | 5,792 |  | 5,227 |  |

| Trustees' pension contributions to money purchase schemes | 1,321 |  | 1,225 |  |

58,184 |  | 53,780 |  |

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Rock Foundation UK Limited

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

8. | STAFF COSTS

| 31.3.25 |  | 31.3.24

£ | £ |

| Wages and salaries | 425,628 |  | 411,228 |  |

| Social security costs | 21,695 |  | 15,973 |  |

| Other pension costs | 6,522 |  | 5,190 |  |

453,845 |  | 432,391 |  |

| The average monthly number of employees during the year was as follows:

| 31.3.25 |  | 31.3.24

| Core | 31 |  | 33 |  |

| No employees received emoluments in excess of £60,000.

9. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| fund |  | fund |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 569,437 |  | - |  | 569,437 |

| Charitable activities

| Core projects | 200,450 |  | 32,754 |  | 233,204 |

| Total | 769,887 |  | 32,754 |  | 802,641 |

| EXPENDITURE ON

| Charitable activities

| Core projects | 717,340 |  | 32,754 |  | 750,094 |

| NET INCOME | 52,547 |  | - |  | 52,547 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 921,531 |  | 48,377 |  | 969,908 |

| TOTAL FUNDS CARRIED FORWARD | 974,078 |  | 48,377 |  | 1,022,455 |

Rock Foundation UK Limited

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

10. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Motor |

| property |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 870,155 |  | 134,505 |  | 45,840 |  | 1,050,500 |  |

| Additions | 104,715 |  | 120,706 |  | - |  | 225,421 |  |

| At 31 March 2025 | 974,870 |  | 255,211 |  | 45,840 |  | 1,275,921 |  |

| DEPRECIATION

| At 1 April 2024 | 108,826 |  | 113,842 |  | 26,142 |  | 248,810 |  |

| Charge for year | 18,102 |  | 19,652 |  | 7,098 |  | 44,852 |  |

| At 31 March 2025 | 126,928 |  | 133,494 |  | 33,240 |  | 293,662 |  |

| NET BOOK VALUE

| At 31 March 2025 | 847,942 |  | 121,717 |  | 12,600 |  | 982,259 |  |

| At 31 March 2024 | 761,329 |  | 20,663 |  | 19,698 |  | 801,690 |  |

11. | STOCKS

| 31.3.25 |  | 31.3.24

£ | £ |

| Stocks | 11,000 |  | 6,000 |  |

12. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Other debtors | 151,151 |  | 120,888 |  |

13. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts (see note 15) | 20,667 |  | 15,712 |  |

| Social security and other taxes | 7,896 |  | 5,907 |  |

| Other creditors | 200,122 |  | 23,198 |  |

228,685 |  | 44,817 |  |

Rock Foundation UK Limited

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

14. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans (see note 15) | 234,967 |  | 304,167 |  |

15. | LOANS

| An analysis of the maturity of loans is given below:

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts falling due within one year on demand:

| Bank loans | 20,667 |  | 15,712 |  |

| Amounts falling between one and two years:

| Bank loans - 1-2 years | 20,667 |  | 15,712 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 62,002 |  | 47,135 |  |

| Amounts falling due in more than five years:

| Repayable by instalments:

| Bank loans more 5 yr by instal | 152,298 |  | 241,320 |  |

16. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans | 255,634 |  | 319,879 |  |

| CAF Bank Ltd have secured fixed charges over the freehold property 39-43 Heneage Road, Grimsby, DN32 9ES and Top House Farm, Grimsby Road, Caistor, LN7 6RJ.

17. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.4.24 |  | in funds |  | 31.3.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 974,078 |  | 63,964 |  | 1,038,042 |  |

| Restricted funds

| Core projects | 48,377 |  | - |  | 48,377 |  |

| TOTAL FUNDS | 1,022,455 |  | 63,964 |  | 1,086,419 |  |

Rock Foundation UK Limited

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

17. | MOVEMENT IN FUNDS - continued

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 737,495 |  | (673,531 | ) | 63,964 |  |

| Restricted funds

| Core projects | 4,753 |  | (4,753 | ) | - |  |

| TOTAL FUNDS | 742,248 |  | (678,284 | ) | 63,964 |  |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.4.23 |  | in funds |  | 31.3.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 921,531 |  | 52,547 |  | 974,078 |  |

| Restricted funds

| Core projects | 48,377 |  | - |  | 48,377 |  |

| TOTAL FUNDS | 969,908 |  | 52,547 |  | 1,022,455 |  |

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 769,887 |  | (717,340 | ) | 52,547 |  |

| Restricted funds

| Core projects | 32,754 |  | (32,754 | ) | - |  |

| TOTAL FUNDS | 802,641 |  | (750,094 | ) | 52,547 |  |

Rock Foundation UK Limited

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

17. | MOVEMENT IN FUNDS - continued

| A current year 12 months and prior year 12 months combined position is as follows:

| Net |  |

| movement |  | At |

| At 1.4.23 |  | in funds |  | 31.3.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 921,531 |  | 116,511 |  | 1,038,042 |  |

| Restricted funds

| Core projects | 48,377 |  | - |  | 48,377 |  |

| TOTAL FUNDS | 969,908 |  | 116,511 |  | 1,086,419 |  |

| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 1,507,382 |  | (1,390,871 | ) | 116,511 |  |

| Restricted funds

| Core projects | 37,507 |  | (37,507 | ) | - |  |

| TOTAL FUNDS | 1,544,889 |  | (1,428,378 | ) | 116,511 |  |

| Restricted Funds

| All restricted funds are for the core purposes of the charity.

| Groundwork UK

| Amounts received from Groundwork UK were a contribution towards new windows and doors at the caistor site.

| Grantscape

| Amounts received from Grantscape were a contribution towards solar panels at the Grimsby site.

| West Lindsey District Council

| Amounts received from West Lindsey Council were a contribution towards solar panels at the caistor site.

| Sports England

| Amounts received from Sports England were a contribution towards sports equipment.

| North East Lincolnshire Council

| Amounts received from North East Lincolnshire Council were a contribution towards a composter.

| Singleton Birch

| Amounts received from Singleton Birch were a contribution towards a monitors, swings and tables.

| The Baily Thomas

| Amounts received from The Baily Thomas were a contribution towards a woodwork machinery and tools..

Rock Foundation UK Limited

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

18. | RELATED PARTY DISCLOSURES

| Gifts of £Nil (2024:£72,782) were receivable during the year from Rock Caistor Ltd. Rock Caistor Ltd owed the charitable company a balance of £62,671 (2024:£44,211) at the year end.

| ,

| Gifts of £28,909 (2024:£35,951) were receivable during the year from Rock Social Enterprise Ltd. Rock Social Enterprise Ltd owed the charitable company a balance of £23,819 (2024:£13,458) at the year end.