INA 14XY CHILDREN'S Bourner Bullock Chartered Accountants 114 St Martin's Lane Covent Garden London WC2N 4BE 28.8.24 Dearsirs We confirm that the following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience and, where appropriate, of inspection of supporting documentation, sufficient to satisfy ourselves that we can properly make each of the following representations to you, in connection with your examination of the charity's financial statements for the year ended 31 December 2023. We acknowledge, as trustees, who are also direttors for the purpose5 of company law, our collective responsibility under the Charities Act 2011 for presenting financial statements, which give a true and fair view and confirm that we have approved the financial statements for the year ended 31 December 2023. We also acknowledge our responsibility for making accurate representations to you. All the accounting records have been made available to you for the purpose of your assignment and all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all trustee and management meetings, have been made available to you, We confirm that the charity is eligible for an independent examination of it5 financial statements, and that there are no circumstances which we should draw to your attention which would invalidate this eligibility, We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing IUKI. We confirm that the accounting policies and estimation techniques adopted for the preparation of the financial statements are the most appropriate to the circumstances in which the charity operates. All grants, donations and other incoming resources, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions during the period in the application of such incoming resources. Christina Noble Children's Foundation Limited Off ice 3C, Regus. 79 College Rd, Harrow Middx. HAI IBD Telephone +4420 73818550. Email.. uk@cncf.org Webslte.. www.cncf.org Twitter @cncfuk Registered office 38 Deodar Rd, London. SW15 2NN Reg. in England Reg. Charity No. 1007484 Company No.. 02680268 Kindly Sponsored by Banham BANHAM IYN CHILDREt4's Other than those disclosed in the financial statements we are not aware of any material liabilities, provisions, contingent liabilities, contingent assets or contracted for capital commitments that need to be provided for or disclosed in the financial statements. The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity's assets except as disclosed in the notes to the financial statements. Other than those disclosed in the f inancial statements, the charity has not entered into any transactions or has balances outstanding involving trustees, officers or other related parties, which require disclosure under the law or the financial reporting framework adopted, including the Charities 50RP. If relevant, appropriate disclosure has been made of the control of the charity. We acknowledge our responsibility for the design and implementation of internal controls to prevent and detect errors or fraud, and have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud. We are unaware of any irregularities, including fraud and suspected fraud, involving management, employees or others who have significant roles in internal control, or those employed by the charity where the fraud could have a material effect on the financial statements. No allegations of such irregularities or breaches have come to our notice. We are unaware of any breaches or possible breaches of statute, regulations, contracts, agreements or the charity's constitution which might result in the charity suffering significant penalties or other loss. No allegations of such irregularities or breaches have come to our notice. We confirm that the charity has had no non-routine communication with Charity Commission during or since the period of which you are unaware. io We have reviewed the affairs of the charity and confirm that no income is subject to income or capital gains tax. We have also reviewed the VAT treatment in relation to contractual services provided by the charity and confirm that VAT has been correctly accounted for. li The financial statements have been prepared on the going concern basis as we believe that adequate cash resources will be available to cover the charity's requirements for working capital and capital expenditure for at least the next twelve months. We are not aware of any other factors which could put into jeopardy the charity's going concern status during or beyond this period, Christina Noble Children's Foundation Limited Office 3C, Regus, 79 College Rd, Harrow Middx. HAI IBD Telephone +4420 73818550, Email .' uk@cncf.org Website.. www.cncf.org Twitter @cncfuk Registered office 38 Deodar Rd, London. SW15 2NN Re8. in England Reg. Charity No. 1007484 Company No: 02680268 Kindly sponsored by Banha BANHAM f INA CHILDREN'S 12 There have been no events since the balance sheet date which nece551tate revision of the figures included in the financial statements or inclusion of a note thereto. Should further material events occur, which may necessitate revision of the figures included in the financial statements or inclusion of a note thereto, we will advise you accordingly. 13 We confirm that the charity has adequate procedures in place to identify intangible income and all intangible income has been appropriately valued and included in the financial statements. 14 We confirm that the balance due from/to Christina Noble Children's Foundation Dubai office was £nil at the year ended 31 December 2023. Yours faithfully Mr Thomas Ward Signed on behalf of the board of trustees Christina Noble Children's Foundation Limited Office 3C. Regus, 79 College Rd. Harrow Middx. HAI IBD Telephone +4420 73818550, Email .' uk@cncf.org Website= www.cncf.org Twitter @cncfuk Registered office 38 Deodar Rd, London. SW15 2NN Reg. in England Reg. Charity No. 1007484 Company No.. 02680268 Kindly sponsored by Banliam BANHAM CI)illPiie vc)l' FIIiLtLlclti()1lS 111 L'xchangl I'atL'b cali ulÉltiL)1)5 1'Lquireb fiiiilllcicil ies0111'LL'S. addiiib ,Iii()tlier strL'I)pi)litiC¢il issiie4 ii)IPcicI (IiIidiiibl rld's iii()st vuliierll)liil goinsy ()n to collesye Ill)d iiiiiversity Lduc¢lti()11, Liiic bliiig Ilii'.11) Ii) gillll L'nip)l()yiiieiit cll)d esL¢lF)L tlie CyLle ()f pc)vei-ty. 111 2023 tlie UK Cliild SF)c)114cirs1iip I'i'1)8r(Inii))L¥ SUPI)()rtÉ'd i)ver 2811 cliildi-eii iji Vietncllii and Monsyolicl. In IIiL (TrPlJli()ii i)f Il)e Ti'uslee4 tlie ()bjectives c)f tlie Clicirity liave l)eeii aeliieved tliis yecif cind Ilie Chic rity will ci)iitlllLlC> ti) fiil(il tlie iiforenientii)Jied (Ibjective iii tlie iiext fiiiilllClIl1 period. Policy on reserves It tl)L Pl(>IiLy ()f trlii. Cliilrity t() Iiold iEserves iii its Cenell'LII Fuiid tliat liic ve nc)t yLt beeii ci)Inii)itted iii. desisii)iTrtC"14 fi)1' 111)y Pcirticiilcll. l)Ili-ii()SL'. Tlie Ti'ustees licive set cisÉde tliesL IESL Tves in (Tri'dL'r tu pi'c)tLcl the futiiie i)l)Lf¢ltiuI)s ()f tlie cli4irilablc' ci)niii¢lliy fri)iii 11)Q Lffvcts i)f aiiy Liiifc)iesLeii VIV io The Christina Noble Children's Foundation Limited Trustees, Report projccts wi feel we Ciili undei'ti1kL ill tIIL illItIlLdiclte futiirL, ¢lS ()iie i)f c)ur Inaiii pii'iorities iiiLlSt bi, l() guilrai)tLL' Cl)litinii¢lti()n ()f Lxisliiiby WC)I'ks. H(Iwever, as kiqll't of oui- Stl-iltL*bYiC 5 yc ar p111 ti/GI)C I'isk 18 11()l Ll)Iityic4ei-ed LlPP)r()Pl'l(Itc dill) ti) tlie size aiid Il¢ltui'e (If tl)e clicirity'q (ICtiviliLJS, 15ie c()sti iiiic4 tliL addili()Ilcil I'isk 4lSS()Il¢lti'il witli siicl) pi'i)diicts. Liqiiidity risk In c)rdei- t() n)riiiilciin liquidity t() Ll).sure tli¢il sufFicieiit fiiiids (ire LIViiilabli F()r i)[1￿￿11]ng i)biei'cl111)11% ulill'jties. TIIL. Iii)IlllCiLiI bliltL'iiieiit% ()l) PilbTre% l(I t() 29 ()f Ilie rep(Jrt IiiL ve bLeii p)repcli'ed iii clCCC)I'daticL witli tliL' PI-I)I715jI)114 LipipIicLII?IL II) Cl)Illllqiiiies.4iiL)jL'Ct t() tlie .snicill c(IlllPrllllL'S' re8illlL. AF)pr()ved by tlie Bo4ird 411)d si Fiied i)ii its belicilf by: T Wi1rcl Tru%teL" 12 Christina Noble Childrens Foundation Limited Independent Examiner's Report to the trustees of The Christina Noble Children's Foundation Limited rep()rl to the triistees {wlio (ire (ilso Directc)rs for tlie pui'pc)se c)f cc)InF)cliiy l¢lW) c)ii iiiy exclllllllcilic)n ()f thi) ftllcinLici1 stcltt Iiients of Cliristina Noble Cliildi-ens Fc)uiidl¢ tii)I) Lilili￿d ('tlie Llicll'ltilble ri)IllPIlLII'% iifL' fLbLN)SPt) jSL)d at thL' L'cirlil'r i)f tliL) dilte (Trii wliicli eitl)er.' tlie cliarity IS ciwai'L Ih(It pi'()bnisLd. Oil recL'iPt, di)i14lled pr()feqsii)natL siinilclr c(y.8ts li) tliilt Cl¢ tegc)ry. Wliei'e ci)st% L()l- cifLilS, ()I' pc'r CLlPitIc, slciff ci)sts Iiy tIiL tIlllL) %Fieiit Lind other costs by tlieir ii.8clSe. Governance costs Tl)ese includL tlie costs clttribul¢ible to tlie Cliic rity's conipliI1nce witli c(Iiistitiili()Ilcl1 ciiid stl¢ liit()ry reqiiii'enient.s, incliidiiig Liudit, strategic nian(Igi)nieiit Lind Triistee's nieetii)gs cind i-LinibLlI'secl Lxkieii.ses. Taxii tion The Cli¢irity i% coii.sidered tc) Pcl.SS tlie tests,set ()ut in Pill'iibTrrapli I ScliediilL () ()f tlie FiiicillLL Act 2(111) Iiiid tlierefi)re it nieets tIiL defiTlltiiiii ()f ri chÉirit¢iblL cnllip4lny foi. UK c(ii'pi)rcltic)n tclx yiirpi).SL35. Accc)I'diiibly, tlie Cli4irily i.s p()teiitlcilly L"xetiipt froiii l¢ixatlOTI 111 I'especl ()f iiiciinie (li. capit¢il ge 1t t thL Il(ItL cyf thL ti'aiisÉlCttoii. Mc)iietcify 4is%etb c?i)d licibilities denc)IiiinLlted iii fi)IEigii ciii-rencles al tlie bcilil1)ce 4lieet d jiied Lllly r('niunei'ilti(Iii froiii Ilie clirll'ity dLlI'iiig CLlI'lllIt oi. previ()LlS yeclr. Nc) trii%lecs l){IIIL' receiliL￿ Iiny I'L'inibLir.%ed expeI).4es Iir ciny ()tIILr bLiicfits fri)iii tIiL' clitl1.ity diii'iiib tliL' L Ill'i'eiil i)r previi)u.4 yL¢lr. 10 Stsiff costs Diii'iiihy IIiL' yL'.11', tIIL' civer¢)hYL' 1111)Iltlily lie41dcoiiiit L'l)Iplc)ycd by tlie Clicll'ity Wcl4 5 (21122.. 5). TIIL, IlXSJf(>hYillL' Pciyfi)11 ciist5 Wl'fc cls f()11()ws: 2023 2022 Staff costs during the ye41r were: IC)2,971 1()3,1152 Cc)Iitriliiilic)i)s lo Ilie eiiipli)yee p)eiisii)i) sclieii)es for tlie yL'rir totaled £7,133 {21)22 £6,165). Nil eiiipli)yee I'ecoived enic)liinient% i)f ni()re tliclll £60,UOO diii'ing tlie year, or Ali tl)L previc)US yL'¢lr. Nil tclx W