CLR Investment Fund Public LTD

Interim / Quarterly Report • Sep 28, 2023

Condensed Interim Consolidated Statement of Total Income for the period 1 January to 30 June 2023

	01/01/2023- 30/06/2023 €	01/01/2022- 30/06/2022 €
Income Credit dividends Credit bond interest Net gain/(loss) on trading of financial assets at fair	17.014 19.082	2 -
value through profit and loss Other operating income – proceeds from lawsuit	22.896 -	(7.910) 10.500
Gain on financial assets at fair value through profit and loss	49.519	75.863
	108.511	78.455
Expenses
Impairment in value of receivables Impairment in value of cash and cash equivalents Administrative costs	- (774) (109.346)	(1) (5.718) (103.154)
Loss from operating activities	(1.609)	(30.418)
Finance costs	(15.914)	(19.969)
Loss before taxation	(17.523)	(50.387)
Taxation	-	-
Net loss for the period	(17.523)	(50.387)
Other total income Other total income for the period after taxation	-	-
Net total loss for the period	(17.523)	(50.387)
Net loss for the period attributable to: Parent Company's shareholders Minority interest	(17.523) -	(50.387) -
	(17.523)	(50.387)
Loss for the period per share attributable to the Parent Company's shareholders: - basic (cents)	(0.0001)	(0.00017)

CLR INVESTMENT FUND PUBLIC LIMITED

Condensed Interim Consolidated Statement of Financial Position as at 30 June 2023

	30 June 2023 €	31 December 2022 €
Assets
Non-current assets Investments at depreciated cost	664.642	573.922
Current assets Receivables	19.203	12.071
Financial assets at fair value through profit and loss Cash and cash equivalents	1.155.850 1.414.610	1.302.086 1.338.306
	2.589.663	2.652.463
Total assets	3.254.305	3.226.385
Equity and Liabilities Capital and reserves
Share capital	8.644.229	8.644.229
Accumulated losses	(6.117.209)	(6.099.686)
Total equity	2.527.020	2.544.543
Liabilities Current liabilities
Trade and other creditors	129.487	84.112
Borrowings Current tax liabilities	597.314 484	597.246 484
Total liabilities	727.285	681.842
Total Equity and Liabilities	3.254.305	3.226.385

CLR INVESTMENT FUND PUBLIC LIMITED

Condensed Interim Consolidated Statement of Changes in Equity for the period 1 January to 30 June 2023

	Share capital €	Accumulated Losses €	Minority Interest €	Total €
Balance as at 1 January 2023	8.644.229	(6.099.686)	-	2.544.543
Total loss: Net loss for the period	-	(17.523)	-	(17.523)
Total loss for the period	-	(17.523)	-	(17.523)
Transactions with owners	-	-	-	-
Balance as at 30 June 2023	8.644.229	(6.117.209)	-	2.527.020
	Share capital €	Accumulated Losses €	Minority Interest €	Total €
Balance as at 1 January 2022	8.644.229	(6.219.659)	-	2.424.570
Total loss: Net loss for the period	-	(50.387)	-	(50.387)
Total loss for the period	-	(50.387)	-	(50.387)
Transactions with owners	-	-	-	-
Balance as at 30 June 2022	8.644.229	(6.270.046)	-	2.374.183

CLR INVESTMENT FUND PUBLIC LIMITED

Condensed Interim Consolidated Statement of Cash Flows for the period 1 January to 30 June 2023

	01/01/2023- 30/06/2023	01/01/2022- 30/06/2022
	€	€
Cash flow for operating activities before changes in working capital Adjustments for:	(1.609)	(30.418)
Charge for impairment in value of receivables Charge for impairment in value of cash and cash equivalents Changes in working capital:	- 774	1 5.718
Financial assets at fair value through profit and loss Other loans and receivables Trade and other creditors	146.236 (7.132) 44.601	800.526 - 772
	182.780	776.599
Dividends received Credit bond interest received	(17.014) (19.082)	(2) -
Net cash flow from/(for) operating activities	146.774	776.597
Cash flow from investing activities
Dividends received Interest received Investments at depreciated cost	17.014 19.082 (90.720)	2 - -
Net cash from investing activities	(54.624)	2
Cash flow for financing activities
Interest paid	(15.914)	(19.969)
Net cash for financing activities	(15.914)	(19.969)
Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at beginning of period Cash and cash equivalents at end of period	76.326 741.060 817.296	756.630 723.368 1.479.998
Cash and cash equivalents comprise: Cash in hand and at bank Bank Overdrafts	1.414.610 (597.314) 817.296	2.249.365 (769.367) 1.479.998