Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 Charity Registyotion No. 1014274 (England and Wales) Charlty Reglstrttion No. SC040136 IS¢otlandl CHERNOBYL CHILDREN'S LIFELINE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE LEGAL AND ADMINISTRATIVE INFORMATION Trustoos Mr5 E L Parker. S8nbx MrAMarth Mr D Lowe Mi M Lafferfy CharSty nurnber (England and Walo51 1014274 Charlty nurnber {S¢ollan+* SC040136 Prfn¢lpal *ddm• 6 Hartley Buwr*ss P*k Selboum8 Road Ajton Hampshir• GU34 3HD Chl•l•x•eutlv• offlc•r MfD Ind•￿nd#￿t ex•rnln•r Bad* Br￿Nn & Co Unthad Brierley Hi Wesl MidlaThJ$ DYS 3EE Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE CONTENTS Page Trustees. reF4Xt Independenl examw*8 Tewt StAt•mwrt olfknandal ￿tI St•tement ol cash Ilows 10 No￿$ to the ￿na￿al $14tements Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 The Tru51ee5 present Iheir annual repryt aThJ financaal stateffle￿ for Ihe year ended 31 December 2021. The TnJstee5 have adopled the proWs￿n$ of Aw)unling and Reporbng by Charibes.. Stslement of Reeornmènd8d Practice applicable to ChaJrties preparing their atcounls in ￿(Ordan￿ Ihe Finanual Reports"ng Standard applicable in the UK and RaputAK of Irdand IFRS 1021 {effe￿I￿ 1 January 2019). The Trustees who seNed thg Charity thjrlng Ilus period We￿.. E L Parker (Senbor) M LAfferty A Marth D Lowe For the puyJs• of th1$ feporl Ihe tAr¥d 'Lknks' th• IndM¢knl branches 01 th• Clorfty sttuoted •tr085 the UK Oblo¢llv•• and a¢tlvld•# The pvrpos¢ tsl Ihe Charity Is to Fwowde support to the children {aThJ a%8ooated lam116è11 •ffeded by Ihe ongolng eonsèquertcÈ$ of the Chemobyl disaster ￿ the 28th Awil 1986. The of the Charty also encompasses probléms relalive to we￿a￿ 8ft8Cted by Ihe ¢)Jrrent economic wtuation. Our approach 1$ non-judgrnen¢al and non- dSseriminatory wthout any polbe•l In th• affaks of the Crlmtrles ￿ oparotg kn. The tthwlty achlev•8 this In a variety ol ways. Thè trusiee$ confjnn that th•y ha￿ tsken acojunt of th• Chorty CommknsNM guidafvx ¢)n proihJlnq PU￿1¢ b•néfft Sn $¥tting their oblectbves and t*ThyirvJ out thesr aclNiIi•8. Slgnlfieant ¥cllvltl Durfn9 the year the Chaws aim was W to lo tts rti8c*¥•s Ilwwh pubk awaren•ss and th• provis￿n of monetary and other aid to the affed￿ areas and the W0￿s1on of assistance wthln Belarus and Ukraine. Alhough th8 Charity usualty arrange$ for affeded children from Bdarus and Ukraine to wsit Uniled Kingdom for heatth reojperation. any netsssary medical treabnenl and other benefils. stawng with host families organised through the netsvork of Links, during 2021 the wsitsti.on program was temporarity suspended in line with the Cowd travel re5tricbons. P￿ Pandernic Ihe majority of all wsit5 were paid lor eTrti￿fy by Ihè lunding raised by the inwliffj Link. in extenuating cirturnstsnce¥ expenses were be met by Ihe Charity from Sp￿ fvnds r•seNed for this pU￿oSe. The Charity intends to ￿SUMe this part of its operation as soon a$ p05sibkn. Thè Charity helps lo support lan￿leS thmren Ihwh the F￿lty SupF#xt Propd spOns￿ed by individuals to improve the w•llarè of tsmlw in Belpaus ar#J Ukrwne. In addrtion Ihe Chatity canie5 OLrt a prcsraffffie of *tsvilw in Bdanjs Ukraire. Dekls of Ihe spacific programmes cariied out ar8 ￿ foll￿$:. Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Belarus: The Charity prowdes rn￿h needed me￿$¢al suppfies and PPE equi&￿nI lo many Instiiutions induding Belarusian Centre for Paedialn"c Oncology. Children'5 HospKes. Baby Hornes. Paediatric Departrnents in distn.ct and town hospitals. These include, masks, gms, steribzing dewce5. pulse oNimtter¥, blood pressure monrlors, 51ethoscopes. disinfecting and hygien• products in large quantrfi￿. laptops. Iherapy and recovery equipment as well as medical and care products. In add￿on. sanitary faalit￿$ a￿ reluthshed from a non-usab18 r￿d[tIon to prowide dean and safe facilit￿$. The Charity supports 58¥eral Chddren's Scoal Shetters i) Belarus. Teaching fatsliti98 ond IT supwl £qu¥￿nt are pro¥idgd to a numbtf of sdhx46 across 8r•st, Mogiknv and Gom gions ol Belarus. The charity has a programme to woMde support to upgrade UPVC dc4Jrs and windows to number o15chools and klnder9artens in osip0￿Chi distr￿ of B￿art￿. Ukraln•: The charity provide8 help and assistance to Tr Sourc• of Hcw Cantre" for ¥Ath sp¢gal needs located In Korostèn. This indudes equipmenl, toys and staliti￿ry ￿u$ PPE equipmgnt and $an1￿51n# solubons. A specialis Tfalning Course lor staff to prowde exwtise In d¢alin9 Wth ehildren ￿th hearing pfobkrns 18 fina￿d by thè Charity. Eqwpmenl and stat￿try plu8 PPE equipment. wlanwns, sanrfiwn9 8(Au￿ons togolher wilh IT Equipment 1$ prO￿ded to Horodets and 8￿un Schools in dislrict of UkJaine. Donolons of m8dkal ￿￿1￿￿nL carn aNI gnrfabon items plus PPE we mad• to t•n hxaf prlmary m•dkal care untts in UkraSne acro￿ (knic*. Koroskn Borotyanka th"slr**. Achlgv•m•nts and p•rfomwnc• 2021 has b88n a thalknging ￿aT due to the Covid 19 Pandernic continuiry and fesirlrthns in Belaru5. We ha unfortunat81y nol been ab￿ io bring thikjren OV8f lor r￿Perat￿O ￿Sit$. Dewle this th8 Charity h8$ managed to aeh6•v8 Iho fOl￿ng.." A Chrlstma• Proh¢t was sot up lo help to d•fNÈr muth needed W0￿$￿)n¥ and Chdsimas prewnts to U￿4￿ne. Our S8nh)r Trustee and Ch¢èf EX?￿rtIVe went out to Ukraine lo dg1i¥er this wograrn. Th• program Involved ￿$￿Ing School3. Klndergartens and private homes to give Christmas pr•sants to chddren who would olherwse not r￿1ve 8nything al all. Dunng Ihè olher aid Induding PPE and medicinè$ We￿ also de￿r￿ lo Ihose most In n8•d. Farnlliès Continue to recélw direcl support through lh¢ F•mlfy Support Prol•ct This has helped these famlllès lo survive as the pandemie tontinu¢8. The Charity managed to be ab￿ to send out •s￿n(la1 medlrAI $uppll•• which indude masks. puls8 oyJm?tern, blood monftor8 and C¢rfacthss themh)m¢t¢rs ￿ BUPF*Jrt tr#xpltal$. hospi¢e¥ and Ind￿dUal5. Stsfflng In achiwng tts objèclwes, Ihe Chaiity Is r*￿￿[rt UFon a smal tèam of paNJ slaff, Ihè l¥al Links and thelr Volunteers in 9enerating Intèrest. i[K￿me resources for the Charity. As a ftjrther resutt ol the Pandemic the staff worked periodically under the Fle￿ Furtough Scheme. One mèmb8r of staff left dunNJ the period. so Ihe Chatty 15 currently working wrth 2 mernbers of staff. T¢y4vard$ the end of the year the Charity WA$ in the process of do$ng the Belarus Representative OffKe. One rnember ol staff was made redundanL This helF*d to aNrMt the Charty to streamline and r8dLK8 ts administsabv6 eosts. Charlty Llnks One of the negative eff•ds of the P￿rnI¢ was Ihat the Charity Links We￿ unabl• to their usual Fundraising ac*wties, hry+￿ver. the malonty of ￿nkS (y)ntinued in many dNeisffied way5 to raise money. The Volun¢eer5 fom) an irnportant part of the Charity. not onty for the purposes of Fundraising bu¢ their Involvement helps Wential Host Farnilies and carry out all necessary checks to allow potential Hosl Families to bè ￿￿ted inlo Ihe Charity. like to thank all Volunleefs for th*"r very v*uable c4)nlrtth and supwt wtthout the Charity would rmrt te able to ac*ieve its ol¥e￿. Eat* Link eonsi¥ls of a Charity apprgved Comnbtte8 With oltss des¥Jnated to ￿rry ¢yJt genar81 suth as DBS thecks ￿ poten11￿ Hosts. Fundwing, thity pro9rawts for chldren. this Ikst is not exhaustive. Docusign Envelope ID.. CBE19C6&727PA262_8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Flnancial revlew Principal funding sour￿$.. The accountlng system of the Charity i¥ ￿￿led out by an Aoxunlant i¥ a felow of ACCA. She prepares the accounts lor wrting to the Trustees and Pro￿lIng all infom)al*)n required lor the annual Audit. An Sntemal system is in operaiKJn to shuw the anocation of funds to each ￿nk. By way of fvrther expLanation. each Link s rèsponsible for pr￿ring its r￿n ftjnding. HC￿t¥er, these fftjnds. for acLX)unting and auditing purposes are shown as on8 figure forming part ofthe rapital assets ofth8 Chty. The intemal sy51ern shows the breakdown oflhe total surn. represented on a Link by ￿nk bas¢s. Eath Link may orty have ac£e5s lo Ihe funds that they have rai8ed and which are rep￿sented in their unjque ts.nk Ledger. Ml monies are held in one de￿gnated Bank A￿)Unt which is ntrolled by Head Office with wKJnies bthg r8que5ted ty exh Lonk IbraTr*l as requIr￿. Each Link is rè$p)n5ibk8 for raising funds to bring groups of thtldr8n they inwte for up to one month 128 days) maximum stay for reoJperalNe caro but Ihi$ wiod may ￿ shorter by agre8m•nt. AN¢matively, the tinks may request that all or part of Iheir lunds arè to Project5. It is th• Charity'¥ policy to erteourag¢ Iho Lthks to ha%* 50% fLnd¥w Wdilablè Ihe nexl programm• of Msitlng Idr•n lo lh¢ UK for re￿Perati¥$ cwe. FIftand￿ Ststements aThl Rwirt slw a fin81 ffigw• of È11X.638 made up by the key dem•nts Incomt- Tha Charity rgce4¥ed a18gacy of £84.￿0 £87,134 was raised by Link5 lo fund fvture prfvs ènd Children's ￿$6t £13,919 was raiseit for Projects induding the Christrnos project whith VAS carrfed in Decembw 2021 On thg Farnily Support Programrne £194.484 was waised to c¥)Trtinue to stspport tsmil￿$ £36,551 in GiftAid dalms The Charity recel¥od É32.393 throwjh lh• Gob*mments Furlwh Sch•m to supwt the Charity through the Covlj 19 PandemrA Expenditure The Charity pald out on Ihe fdknvirrfJ £25,134 on projects in Belaw5 and Ukraine whth iTr*Kled Ihe Chrlstrnas Propcl and Bobrowkhl Prqe¢t. The Family Support paid ￿t £167.340 to larndi93 as support aTrJ for other sped￿ Support Costs The Charity Incvrr•d cg)st8 of £8,478 In th• rAosww of the Belarus offit81 i1￿udIng redundaney tsJ8tsl. Oespite the Char6ty manag• to Iher support c*sts by 11rA. The Community of each kxaThsod ￿nk generousty cfjnln"t¥Jt8s a great de￿ of monèy, bme and effort to help us sustaln wr work. ￿ have an oN￿ation to make s¢Jre th•s8 rè50urce$ are used wsety, wudenty and effedvoly a$ rul• the Chanty receives no Govemment tyndiTrg and I￿refOre relies total￿ on the donations r￿fved vla èath Unk and trorn other generous sponsors and supporters who pmy￿e addilional donation$ and legaues. Llnk8 Iloeal branch) L•dgers Monies raised by the ￿nkS (Lo￿1 Branthesl 1hrwJh￿rt the VK a￿ des&nat•d these Ledgers and c41kd upon as required by Ihe indthdual ￿nks. This may be fei ehddren's visitalKJn puwposes whKh are transferrèd diredy to the nks or when requested transferred internally lor Ihe purposes of supporting Projects. FSP Donath?ns et& l( Is important to note thal this rnorw shows as part of the Charitys overall reser￿ in the audited ac¥nunls but is spedfKalty designated lor use ty the indmduafy knnks who have raised the fvThds. As at the 31st December 2021 the amount held in the ￿Trks Ledger is.. £619.44712020- £812,319) a￿1 must be rewJni8ed as nLrt avadabk for 9￿[al use. Charfty Re8eThe$ The TnJ5tees believe that the tharity shoubj keep t150.OCW) to pro¥•Je ￿￿knng (opital and to guard ayain¥l unexpe¢ted fluctuations in income or eXpeTrdrfu￿. and to enable the chawrty to quithy respond to siuations arising. The remaining funds to bp hekl on Secu￿ deposit vhlere the best F*)ssible interest ran be obtained. Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Restricted Funds £182.01912020".É112.5131 in respect ofThe FamTri Support Proiecl. Thls project sw)sors in the UK lo gNe financial support to thildren andrfamilie5 in bolh Betaru5 & Vkratne. Swnsor5 may support a chibdffarnity that are knwn to thern or may request the Chawity assigns a r• ￿lplent on th8w beh4f. Money 1$ oJllat8Y in Ihe UK by way ol Sponsors regular Direct 08brt payments and the Charity ensure5 Ihe fwbds are recei¥ed by the benefiaaries. Many ofthe Teryp￿nts rety on th15 ¥UPtK¥t forth• rrb)s1 basK ofrthds. Golng Conc•rn The Coronawrus pandemlc is treatiry significant uncertainty and Ihe Chafity rs not imrnunè to this although, at thLs 8tage, St is nol possible to rslHbty forttast what the kjng-temi impaLI ol this may be. The Trustees are confidenl. however, that the Charity w?11 be able lo see Ihrou9h the currenl un¢ertainty. The Trustees and Management are taking acb'on to Con1￿ costs Whe￿ appropriate and they C￿tinUe lo monitor tha po$rtion Ca￿fij1￿. Given th¥ une&rtainties that exlst, th8 Trystees beliè¥e these actions wil gna￿e the Charity to continue In ep8ration81 •X15ten¢e. The￿lore, It is the TnJste&s' tiwvjn Ihat the ￿r￿eM basis of p￿paral￿Tr ol thè aecounts ¢ontinues to be apwopriate. Stw¢tur•. gov•rn&n¢• and man•g•m•nt Governlng do¢wn•nt The Charity is contr(Al8d by Its go￿￿ng a d¢od of Irust and rm3fjtthe5 the thath 88 unlneorporoted. R•¢rultmont •nd •ppolntm•nt of tnMt•••: Trust¢•S sor￿ until they r•5ign. Nv4V Trustees arè nominated ty mèmbers of Ihe 8oard ￿ frustees, inleNewed by the Board 3rKI appoint￿ Whe￿ they have the [￿eSsary skAls to conlritmjte to the Charivs managem8nL d6v8lopment and well-bèiNJ. Upon appointment the Tnjstees are gNen an indKts"on into the work of the Charty and prowded with Infom)aUon, indudww Charty ￿9￿al￿. that they need lo luffil their duts8s a$ roles ofTnJstsos. Organlsatlon•l Stru¢iurt The Truste¢$ are responslbl¢ for Ihe gowmw oflhe Charlty and the overnedng of th• opor¥tional admlnlstrallan ol th$ Charmy. Regular Truslee MeetirwJs ar• hekl to whk* tho cl4￿ ExeoJti¥* Officer T9p￿ts vtho 1$ r•spon$ible and aceouJ￿abkn for the tjay to day running of th8 Charity. Inductlon •nd tralnlng of Trugt••g Upon appointment the Trustees are given an induthn Into thè of lh8 Charity orKI promded wlth knft*rmation. induding charty18gi$lolion, that Ih&y n8•d lo fvIN thelr duti•s ￿ roles as TnMt8•8. Key mana9¢ment remunerouon Rernuneralion for key rnana9ement aThJ other are at th8 dimiion ofthe lrnsttss and are revk•w•d at regular InteNats. Wlder netsvork #nd related partk¥ The Charty op8rate$ a nefvyork of bxal groups known as Links thrwhout the United lfjngdorn. Eath Link is satellite olthe Charity which as the sde enlity is registered ITh ETra￿nd. ￿eS and ScotLind for L*aritable purposes. Eath Link a certain anount of outonomy txrt must at all times atidè by the Charlty ftu￿$ & Ree￿atiOnS whlch are constantty monitored aThJ wjated to ¢￿*￿Ilh in leglslabjn ihe needs ollhe peoF4ewe support within the Charty. Subjed to the eorTecl fundry t*lng li plKe eath LknK li addrfw to opsrtting the pr(*3rammè of He8tth Recuperative w51ts may apply to undertake projects in Belarus or Ukraine lo pfovide assistance in areas of great need. Any such project is subject to a forrnal ap￿Kats0n to the CEO and any above his disc￿tIOnary remrt will then be relerred to the Trustees for apprO￿L Fc4kMing apwovat any sud) woject will ¢ontinue to bp monilored for the duration of ts prograrnme. Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Risk management Th8 Trustees have a duty to hlentfy and re¥￿ Ihe risks io ￿ld) th8 c*arity ts exposed and to gnsure apwopriate ontrols are in pla￿ to proMde reasonable assur3￿ against fraud arKI error. The w#)cfpal rfsks. Pc4ity¢* risks in tth B*ru8 and mty impad on the program of thklfen coming to thè UK Iherefor8 more emphasis will b• direcled at t￿lI￿n9 partne￿hipS in both Countries lo albw us to defver m¢*¥ projecls should the need to dNersfy ojffle about Covid 19 PondemK.' Thi8 has begjrne a probkn Ihat we must monilor to see the went￿ 8ffèct$ on Belaru5 & Ukraine All ol the above may also impaL# on the number of who remakn ablg to work wilhln thè Ch8nty but bthilsl we do expect to see a lall in Ihe numbers abje to Host cknldren w• th) nol ewsage that thi5 will affect their willingness to continue to support the Charty by way ol fwH1rai￿ng. Trustees The Board ol Tmsioes wJtwrtttrs *fv) lakè #TrJ act c(41e(aivety to tr)Vorn Ihe Charity. Each of the Tnjsleas are octivety invofved #) Ihè Chanty being ￿nk Chairs in Iheir right and therefLYe have a 90od ¥￿￿Ing knowl•dg8 of Ihe Charity frorn many perspe(thes. Thèy We￿ appointed for their Comrnitm￿I to CCLL. their expèriènce arKI sknls vthich ènab18 them to undertake their responsibilrties tts the Charity and rts members. It is f•A that the fact the Twste8s are k¢aled in drflerent areas of the UK is benèfitial to the Chanty gi￿ng the Links a local ￿presentatIon in respéct ol some parts of tho opèration of the Charity whKh may have regional differences. Tha-Tru$lees are ulUmat8ty re5pon¥ible in Law f(¥ the Ch8nty, ts assets and acliwts'es The day-tcthy running of thè ehority i¥ managed by Ihè Ch￿f E¥eraJbve D•nni$ Vysts¥fvn who ￿ptsrtS diredy to the Board of Trustees. FUTURE PLANS The future must, for obwo reawm, rnmakn #om**h8t wwt8ln du8 to the Kbrtrxide P8rthk. Hv*•¥er, wo ¢OnUnU￿ vthhin th• Charity to be realty to rnsumg fijl operalkn as soon a$ Ihe wlndo* of opportunity we¥ents Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 STATEMENT OF TRUSTEES. RESPONSIBILITIES The Trustees are responSi￿E fc¥ preparirg the Truste85' Rer￿rt and the finantaal stslemenls in accordance wilh applicable and United lfjngdom AC%￿jnting Stsndards (United lfj"ngdom Generally Aceepted Accountiry Praetieo). The law applicab￿ to thznties in England and Waks and ¢n Scouand requires the Trustèès to prepa￿ financial slalemenls for each financaal year gwè a true and fwr of the state of affaits of the Charity and of the Ino)ming resources and applulion of r•sourc¢s of the Chanty for Ihat year. In prep￿ing th•sè finonaal 8latements. the Trustees ar• requ1r￿ lo.. . 8elect sulta￿e ?c(¥Junting P￿￿•S and Ihen them ts)nsis1*.' . obs•rvè th$ ￿*thr*j$ and prirriple¥ In the Ch*iti8s SORP.. . mako ludgernenls and estknatgs that are r￿¢￿bI• •nd wuder - state whether appltsbl8 standards habp been frJky•Md. suL¥o¢1 to any materlal dèp•rturg8 dlsdo¥ed 8nd oxplained In tho finantso131alements,' and - prepare the finanual statements on o)ncem ￿1•$$ It 1$ wwiproprlai• to pr$$wr￿ that the (*arty 11 continue In operatth. The Trustees ar• ras￿n$•ble ts kwlng 5vif•*rt accrJJntiffj r•cofds that thsdose V+lth reason81￿e acr#Jracy at any lime Ihe finaneial position of th• Charity and ena￿e them io ènsure that the finanaal stalernerts comply wtth the Charrties Aet 2011, the Charity IAe¢ount5 and Reports) Regulations 2CI)8. the Charitie5 and Trustee lThvestmènt Iscouanrll Aet 2005. the Chanties Aeewnts IS¢olJandl Regulations 2￿6 las amendèd) and the prowstons of th• trust deed. Thèy are also respon5ibl8 lor saleguarding lh• as58ts of ts Charlty hwKo for takn'ng reasonat4• sleps for lh• pr8¥en*on and det8etion ol fraud and other Irrngulanties. Approved by order ofth• mombers ofts bowd ofTrust¢es and 81gned on Imir by.. ftdA Trusts• 4 August 2022 Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHERNOBYL CHILDREN'S LIFEUNE I teport to the Tru5t8e¥ on my examinalbjn of the finanaal state1￿￿ of Chemobyt ClNldren's Li￿Ine (the cha￿ty) for the year ended 31 ￿Mber2D21. R¢$ponslbSllt185 and ￿$18 of r•ptsrt As the Trustees olthe Charity you are ￿sp￿￿ble for the rffeparallon of the fin8nrial stalements rn aCCOTd8nce with Ihe requlrements ol the Chari￿$ and Twstee Investment (Scotland) Ad 2Crf)5 lthe 2005 Adl, Ihe Chartti85 Accounts (s￿￿and) Regul*ions 2006 {as amended) and Ihe Charibes Act 2011 (the 2011 Act). You are satisfi&Y that your charity is not required by tharity law to be audited and have ￿￿en In5t¢ad to have an indep8nd¢nt examination. l ￿port kn) r•spèd of my examlnaknon of th¥ ChariV8 fina￿la1 slatements carTled ¢yJt undèr $e(lTr)n 44111 I cl of th• 2005 Act and section 145 of the 2011 Act In (arrw"ThJ out my examination I have followed the requirements ol Regulation 11 of th¢ Charrties Acc(Junts {S¢ola￿ Regul8th￿s 2C#J6 las amended) and all th? applicalle Direth'ons given by th¢ Charity cornfi￿$$10n undgr Se￿On 14SI5)(bl ofts 2011 ALt Ind•p¢nd•nt •xarnln•rf• •tat•mènt Slnce the Charity has prepared its accounts on an awuals basis and Is alw rggistered in Scodand your examiner must be a membèr ol 8 body lisled in Regulation 11(2) of the Chaiities A￿UnIS IS0)t￿nd> Regulalicn$ 21x6 las •mendedl. I conf¥m Ihal l am qualffled to undgrt•k¢ the ex8minalOon b￿￿¥? l am a m•mb8r of ACCA whlch l• one of the listed bodw¥. Your attenWon Is drawn to the fact that the tharity ha¥ preparnd finandal ststernefrt5 In acxordarcè wlth A¢rountlng and Reporting by Charities preparing their accounts in accx)rdanc* with the Finan(aal Reporting Standard applicat4 In the UK and Rapubli¢ of Ireland {FRS 1021 in weference to thé Attountin9 and ReP¢y￿ng by Charrti?¥'. S¢a¢ement of Recomm•ndèd Pradice issued on 1 April 2005 whi(* Li rnf•rred tts in the extant regulations but has now bean l understand Ihat this has been don• in order for firwifial statèmtnts io prowde a tru• and falr view In accordarK• wllh Gen•rally A￿epted AccL)unting Prac￿ effedive for r•portiTrJ periods begInni￿a on or aftor l January 2015. I have ¢4m￿al$d rny examlnatlon. I c¥)nffinTr that no maiters hava m to my aitentlon In connection with the examlnallon grving me ￿use to belke¥t that in any material r•$poet.. accounting reeords We￿ nol kepl kn resy*d ofthg Charrfy as requw8d by sethon 44111 lal oflho 2005Ad arKr Re9ulatlon 4 of tht ChanbesAccounts Iscouand) Re9ulabons 20C6 las amended) and section 130 olthe 2011 tho finanual 4tstemenls do not with th08• r•corth: or the finanoal statemenls do not compty with the accounb"n9 requiremenis of Regulation 8 ol the Charities Acwjnts Iscotlandl Regula1￿$ 2C(6 las arrended) and do not cornrAy Ihe ap￿1¢able requiremenis concerning Ihe fonn and conlent ol accounts set out in the Charitie5 IA¢xounts and Reports) Regulations 20C18 other than any requirement that give a trua and lair whith k8 not a maller considwed as part of an indeFendent eXamina￿n. I hab* no and haw 1￿m• acro￿ no other mattérs Mi with th8 •x#mvwtw to whlth attention SI￿Uld be drawn In thi5 rnport kn Ntsrto enable a propu th￿tr$t￿K￿9 olthe fin8nc4al statement5 to be reach4d. L (o b.dJ che &rownn Co Llmlt•d Swinford Ho￿e Albion Street Brierfey Hill West Midlands DYS 3EE ed.. 4August 2022 Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDrruRE ACCOUNT FOR THE YEAR ENDED 31 DECEAIBER 2021 Unmstricted Restrlcted lunds fvnds 2021 2021 TrAal Unrnstricted R•stslcted funds fvnds 2020 2020 Tot•1 2021 2020 Donatrons and legades Investments 271.889 243 194,484 466,373 243 495,669 t57241 882,910 1,595 Total Ineome 272.132 194.484 486,616 497.284 157,241 854,505 Rw'sing funds 18.160 18.160 1.508 ChaAtabte thlies 174.478 187.340 341.818 444.728 138.328 583,052 Total r••tsur￿ •xpfrnd•d iW2.638 167.340 359.978 446.234 138.328 584,S60 N•t Incornlng Moure• bofor• tr•n•f•rn 79,494 27,144 1C6.638 Si.030 18,915 69.945 Gros¥ translerg b•knn fvnds 142, 42.382 Net In¢om¢ for the ye*rl Net mov•rnent In funds 37,132 89.YJ3 1C6.638 51,030 18.915 Fund b￿ant•S at 1 January 2021 985.072 112.513 1,097.$85 934,042 93.598 1,027,840 Fund ￿lI￿c￿ at 31 Docomber 2021 1,022204 182,019 1,204.223 985.072 112,513 1,097.585 The statement of finorKial aciMb8s al gains aThJ loss¢s rewiiwj In ￿ y¢¥. All Ino)me and Éxpenditure dertv• Irom conlwung x*¥lb•s. Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE STATEMENT OF FINANCIAL posrfioN AS AT 31 DECEMBER 2021 2021 2020 Note• Fixed a$s8ts Tangible assets 11 138 Current as￿1$ Debtors Cash at bank and i) hand 12 10.4SO 1.204.050 11,446 1.115.499 1.214.9)0 1.128,945 CrndltorJ.' omounts lalllng due THlthln onè yoar 13 (10.365) 129.4981 Net eurrgnl 458ets 1,204.135 1,097,447 Totsl 4s$ets l•M curr•nt l￿bIlItIe* 1.204.223 1,097,S8S In¢om• fvnd• Rèstricted funds Unrestththd and dè$l9naled funds 14 182.019 112.S13 1.tr22204 985.072 1.022,204 885.072 1.204,223 1.097.585 Th8 ffinancial staiemenls ww• #pwoved by lh• Tru*¥ on 4A￿dItst 2022 QMEE4B4OEAIPIC7. MrA March Trusts• Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEAIBER 2021 2021 2020 Cash flow3 Irom operatlng activllles Cash geneiated from operal•)ns 19 85,104 InVes￿n9 actlvlties Purchase oftangible f￿[ as8ets Invesirnfrnt irtcorne receNed 243 1.$95 N•t ¢a8h gèneral￿ from Ibw•¥llno •cthiltl•• 1.595 N•t cuh ulqd In Ilnanclng aetlvltlg• 14•t Incr•aso In ¢Mh •nd ¢a*h •qulv•lents 88,551 86.699 Cash and ¢8$h equfvalenis at bty'nnlng ofyear 1,115.499 1.028,8 C••h and u¥h •qulval•nts at •nd ol y••r f,204,050 1.115,499 10- Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEAIBER 2021 Aceourt￿ng poli¢le• Charlty Inforniation Chernobyl Children's Lrfeline is an Unine￿ra￿ chanty wistered in Eng￿d & walès and Scolland. The address of the registered Offi￿ is dlsd058d ￿ the Chanty information page. The furKth?no1 and we$entation currency of cl￿rtY is GBP. 1.1 A¢¢ountlng conv•nllon The finanryal slatements have been prepared In a(xordance wth the Charitys SORP IFRS1021- Aeeounting •nd Reporbng by Chaith8s.' Statement ol R8cornrn￿ed Pr•*e appficat4e to chanties preparing their •ccounts in aceordaneè wrfh the Financial Reportin9 Slandard applica￿? in the Uk and Rèpublic of Ireland IFRS1021 leffedve 1 January 20191. the Finanoal Reporb"ng Standard applicat4e in Ihe up and Republic of Ireland IFRS 1021 and the Chanties Ad 2011. the Charitses and Trustee Inveslrnent (Scollandl Ad 2005 and the CharitiesAceounts (S￿lIand) Regulation 2CQ6 {as amwidedl. The financAal statements have departed from the Chartses (Ac￿nts and Reportsl Regulations 2fy)8 only to the exlent requlred lo provKle a trua and tsir This doparturè has involved follm'ng Ihe St8t?rnenl of Recornmended Pradice for d￿lItIeS opptymg FRS 102 ralher Ihan the ￿rSh)rt of the StaleThnt of Recornmended Prathe whlth Is rel•￿ed to in Ihe Regulations bui has slru bèon withdrawn. The finandal statemenls are prepared in Iterfirw. vthlth os the fvn¢l*Jnal ￿TTe￿ of Ihe Charity. Monelary ¥tmounts in Ihese fiThanaal stal•mènls are rounded to the n8arnst £. The finandal stat•m¢nts have b••n w8par8d uTrJer the hlstork41 ￿$1 c4JnbpnUon. n¥)dlfi•J to Indude Ihe revaluatlon of lrnèhold properbes and to investment iYwrti8s and certaln f#)andal Inslrynenti at fa value. The w6ncipal accountiThJ pc4ici•s adopted a￿ sel ¢yJt bettrw. 1.2 Golng cone•m Al the tirne of apffjng th• ￿￿n(la1 stalements, tm Twust¢¢i have a reasonable trxpectakn that the Chorty ha5 adequate ￿$Ou￿*S to ￿nIMue ln operational *￿st8￿e for the fOre￿atIe fvture. Thus lthe Tntstè8• ¢ontinue ¢0 adopt the g￿rrfd concern basis of accounting in preparing the finantsal ¥¢alements. la Charrt•bh fund• Unrestricled funds arn lor use at th• of the Twsi••s In fiJrlhwance of thelr eharilabl& obpcti¥es. Restrlcted fvnds are sutyect to spotsfie c1x￿￿On$ by donots as to they nw b8 U￿d. The purFoses and uses olthe restricted fuThJs aro stl out in the notes to the ffinanCi￿ staternents. End0¥￿ent funds arè subiecl to spedk condlb)ns by donors Ihat thè ca￿ musl be malrt&Md by tho Charity. 1A Incom• Income is reeognised when the Charrty is ￿gaI￿ entiw to it aftef any performance eondibons h*e been met, the amounts can be meagjred and it is probabk that inc%￿ be received. Cash donations are recognised on receipt. Other d(￿atiOnS are recognised once Ihe Charity has been notified of the doThats"on. unless F*rf0nnar￿ condrt" requre deferral ol Ihe arrhJunL IrM￿rne th recovarable in relalion to donations recwved under GrfIAJd or deed5 of ￿ve￿an1 is recogTh5ed at the time of the donatian. Lagacies are recrynised C￿ receipt OT ¢)ther*ise rf ts Chaity has been notif*d of an impending distributk)n. the arnounl 15 kncmn. ￿ receipt ￿ expecbj. Ir the amrrturt i8 not known. the legaw is treated as a ontingent asset. 11 Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 A¢countlng policle• Icontlnuedl 1A Expendlturn Expendilure is fecognised once there is a kgal or ryjnstnthe obth"galion to transfer economic ben8fft 10 third party, it is probablè that a transfer of e0)nOm￿ benefits will b& requwed ￿ selllement. and th? a￿￿)Unt ol thè obligati¢)n can be measured reliably. ExperKlilure is das5rf*d by acthwty. Thè tosts of eath athty are made up of thè total of dir&# cijsts and shared costs. Induding support costs Invofved in undertaking èach adity. Direct rthts atiributat4e lo a single acty'vity are all¢)tated directy lo that aclmty. Shared costs whith c¥Jntrib(rte to more than one actiwty and supp)rt costs whith ore not atbibutat4è to a wngle actsvlty are Opp0rb￿ed betweèn those af*vit*s on a basls consistent with Ihe use ol resoufc•s. centr￿ staff costs are amocated on the basis of time spent. and deprnoalon dbarges are a*)cabJ on th? wtion ofthe assgfs use. 1.6 Tanglble fix•d ••8•ts Tangible fixtd a¥s¢ts are In5Valy mèa5wed at r4)st and sthequth m8asurèd at gjst ￿ valualkn, nèt of depredation and any impairn)ent h)5se$. D8preciatbn16 recognls¢d $0 ￿ to wth• off th• o)st OT valuallon of8ssets less Iheir Valu￿ ¢)ver thetr usefvl lfves on th• fe4kY*￿TrJ bases.. Fixtures and ffttiThJ 3 years- str#sht11 Th• galn or bs8 8rfslng on lh¢ dispo881 ol ￿ ass•t Is dglenTlned as betsveen ￿ $* pfmds and thé ¢arrying valu• of the a¥¥et, and Is r8c4)gnOs•d kn the statement of finarKaal 1.7 Impalmwnt olllx•d ••uts At 8ach reporting end datè, lh¢ Charity Ihe rarryNw amounts of its tsngitrAe assats io determine *￿ther there is any Indieatw Ihat Ihose a￿1$ ha¥e suffered an Impalm￿Trt loss. N any suth indvlvn •xisls. the rerymrablè amount of Ihe ass•t L8 •stimated In ordw to datom￿ne the extent of thè Im￿l￿n¢￿t Ios5 lif any). 1.8 Cash and ea•h equlvahnts Cash and cash equNalents indude ￿$h h har#J, doFowis hehj at eal with bank8. othor Sh￿&t•￿ Iv4uI Invè5trnents ortginal rnaturilies of thrn• months or and bank ov*drth. Bank owdrafts ore shown thin borrowings In c#Jrrenl liabilrties. 1.9 Flnanclol IrAtrum•nts The Charily has elected to apply the prowsions of Sethon 11 'BaS￿ Flnancaal In¥truments' gnd Sethon 12 'Ol￿r Fina￿la1 Instmmtnts Issue¥. of FRS 102 to all of it¥ finan(¥￿ instrumèn Frnancial in51rumentS 8r• rewgni5ed in th8 ChaiiV¥ balm Sh￿ t*th8n the Charity bocamè$ party lo the eontradual prowlsi¢)ns of the in5trurnent. Finandal assets and IK9bl￿e5 a￿ offs•L Y4th the net amounts preswrted in the ffinancial ¥tstemenls, when there is a legally efiforceatle rigm to set off Ihe recognised amowrt5 aTrJ the￿ is an ￿lt*nIt9n to sewe on a net basis or to re31ise the asset and sellle the liability simuWanoou5ty. Basle finaneial assets Basic finanrial assets. t1ebtors and rash b*rKeS, are inrfialty Measured at transaction pnc• induding transa(ai)n cost5 and a￿ subsequenlty tsrried at amortised cost using the effective interest method ￿lesS the arrangèment ￿nStituteS a ffinanciThJ transaction. where the transaG*on is measured ai the prewt tKlue of Ihe lulure receipts distiJm￿ al a market rate of interesL Finanoal assets dassffied as rerEivatle within one year a￿ not amothed. 12- Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Ac¢ountlng pollelol (Conilnuedl 8asic fin•n¢1•1￿ts￿llles Basic financial liabilities. indudww ueditors and bank b3ns are initi.aty rèttgnised at transadion pite unless the ￿3ngefflenI constitutes a ffinanryng transadTrJn, wh8re Ihe debt Instsumenl is measurtd at the present value of Ihe future payments di5(x)unted at a market rale of interesL Finanrial liabil￿t$ das5ified a$ payable within on8 year are not arnortised. Dabt in*rurnents subsequenty carrled at alr￿mised cost. U￿ThJ Ihg 81￿￿Ve int•r•st ral¢ method. Trade creditors are obligations to pay hr gcoJ$ or swvices that ha¥e been acquired in the ordin¥y coursè ol operations from Suppliers. Amounts paYa￿e are dassified as currenl liabiliti.es W payment is due wtthln onè year or less. 11 noi, th￿ are presèntsd 06 nond in whKh the estimatt is mised the rewsion affects LY)ly that period, or In the peTr)d ol the ￿￿1￿)n and bjlwe F*￿d$ wtsre the affeds both rjjrrenl and frJ¢uro periods. 13- Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Donatlons and 18ga¢les Totsl Unrestrid•d Re$tri(tsd fvnds funds Totsl lund$ 2021 2021 2021 2020 2020 DonatSons 4nd gifts Legaries receivabl• G¢Mmrnenl grants 155.496 194.484 349.980 466. 157.241 624,149 32.393 32.393 28.761 28,781 271.889 194.484 4e8.373 495,669 157.241 652.910 Govemment grants of £32,393 ￿r• r•c•W thJring th• ￿rknd in refalion to CO￿ ¢mployee 8UPPOrt schemes. Invg•lm•nts Unmtrtcted Unrestrfcted funds lund$ 2021 2020 Inlgrest recetrdbl• 243 R•lslng funda Unr•¥trl¢ted Unrestrlcted lund* fvnds 2021 2020 Telephone and fax Oncorporathg expenses) Prin￿'Tha, postage and slalK)nery F••s 713 79S 18,8 18,180 1.508 14- Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 ¢harttalAF activltie¥ 2021 2020 Stsff ry)sts Depreciabon 8nd inpalm￿nt Expenditure *)cutyed relalrng lo ￿￿￿Untary 101.046 111.789 216 471.C67 240.626 341.818 583.052 341,818 $83.052 Anatysl* by fvnd un￿StriCted fund5 Rèstrk*¢d funds 174.478 187,340 444,726 138,326 341.818 $83,052 15- Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 An￿￿19 of expendllurn by *¢llvltles 2021 2020 Staff eosts Deprec*a*"on and impairnient Expenditure Incuffed Telating to brluntsry inc4Jme 101.046 111.769 216 240,626 471.067 341,818 583,OS2 Analyslg of dlmct cotyts Travel expenses Prograrnme eApens•s- Lknk¥ Farnlly support project Belarus and ukraine pr4e¢t ¢03ts 1.572 16.173 167.340 25.134 16,700 187,162 138,328 94,331 210,219 436,519 Analy818 of 8UPPOrt costs Staff costs Trustees, expenses Rent, rates, vAtef. ￿9￿t 8Th1 heat Insur¥n¢e Ll9ht arKI heat Advertising ond ￿¥V￿ment Sundrf•s Belarus and Minsk office and adn￿nI$￿tion Deprecialion Subscriptions Bank charges Repairs and fenewth Travel expenses IT expenses Audilorfs remunefakn 101,1)46 111.789 973 8,135 5.459 1.508 S,571 8.111 714 528 9,548 370 5.279 218 480 1.437 479 651 1.503 1.095 337 6,360 4,999 3.418 131.S99 146,533 Go¥em•n¢• ¢osts amounted to È3.418 for Ihe year12020.. £12,332) 16- Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Audltorfs rnmun8ration The anatysis of remunerntM 15 a5 F•e8 pay•ble to th• Chari￿8 authtor. 2021 2020 Audit ofth8 Ch£riV8 arffiual aceounts Preperalon of Ihe 8latutory acctyjr 1.200 Total *udlifo9• 4.560 Employo The average monlhly rwmber ofemploy••s the year VAS: 2021 Numbor 2020 Numb•r B¢l8ru8 office and admini¥tration UK offK8 and adrninistration Toial Empltyym•nt ¢o•ts 2021 2020 es and salorfei Soeial sewrity ck)sts Other pènsion costs 9S,412 8,361 3.624 6.858 101,048 111.769 stall co$ls delaU6d 8t4Jve indude Ihe folmng arn￿￿￿. Belarus and Minsk office wages and satary costs of £15.71912020". £14.41n. Key manag•rn8nl ieceived remunernlion of £42,385 Ihe year12020.. £42,385). There were Th) om￿)YeeS whos• annua Miuner8tK>n was than £60,LXKI. 10 Truste•s None of the TNstses lor any pernLmS ts)n￿ed wth It*m) rIc*￿d any remuneration or benefiis from the Charity during the year12020- £NI). Durfng the year ended 31 Deewnber 2021. no •xFwtsès were ￿Mb￿[sed or poid dir• to the Trustèti 12020- £973 to 4 Trustees). 17- Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 11 Tanglble flxqd as¥ets Cost Ai 1 January 2021 Addilion$ 8.502 At 31 Dernrnb•r 2021 8.598 pr•¢latlon and Impolrn*nt At 1 January 2021 Depreciallon charggd in the y•ar At 31 December 2021 8,510 ¢•rylng amount At 310gcembeT 2021 At 31 December 2020 138 12 D•btor• 2021 2020 Arnounts fallSng duo wSthln on• y•*r. Trade deblo 5,098 8,348 10,450 10.450 11.448 13 Cr•dStorn: *mounts hlllng du• ¥Athln on• year 2021 2020 Othertaxation and SOCI￿ sewity Trade c¥editors Other creditors Accrvals and d•ferred irKome 1.835 974 4,283 3.493 2,176 16.458 5,172 5.692 10,365 29,498 18- CHERNOBYL CHILDREN'S LIFELINE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 14 RMtrF¢t•d fund• Tho In¢tsm¢ fund$ ollhe th¥rity irtdtylg I￿¢18d funds the fo￿ng uneynd•d balaneés ol donaloni •nd grants held on trust for speclflc purpos•$'. Mov•m•nt In fvb)d• Movgm•nl In fund• 1 J•nwy 1020 ￿￿￿rt•S •xp•nd•d1 J*nu*ry 2021 r•Bourc•• •xp•nd4 al D•c•mb•r 2021 F•rnlly Support Projo 93.$98 157,241 1138.326) 112.513 194.484 1167,3401 42,362 182.019 Th• Fomlty $upport prof￿ fvnd 1$ • r•$trid8d fvnd. I￿ornIng Mourc•8 LxJlxt•d s•parat•ty and r8prnMnt amounts attrlbutsble lo Spedflc sponsornd fAmlll•s. 19- CHERNOBYL CHILDREN'S LIFELINE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2021 16 Unr••trl¢t•d •nd d￿lon¥t¥d fund• Tho In¢omo ffijnds oflh• ¢harlty Indudo lh• foknng dssignoted fvnds ha￿ been set awde oul of un￿61￿cted fijnds by the trustees for spaclfic PUfPOS*$.' Alovompnt In lund• Ine•ff4w R•SOu￿ Movgrn•nt In funds 8•thn¢•*t Incomlng A•Bourc I 2021 r•Bour >•nd•d Tr•n•l•rn 31 D•¢•mb•r 2021 General fvnd Air Far8 and vls88 r•s8 Medical expense$ re¥erye Schools and Unlvershle8 nks prograrnme èxpeni¥s ros•N•J SpecSal proleL#s 349.042 230.OCW) 213.725 1219.0341 147.95T) 295.778 230.CQO 30,( 15,1)00 337,319 76,977 171.079 1151,3311 1103.3251 212,199 230,000 30.000 15.000 344,447 190,558 15.ot 170.41S 113,124 1132.8691 (94,331) 39.773 8.184 87.134 13,919 {18,1731 12S,134) 183,833) 124,796 50,C(Q 934,042 497.264 1446.234) 985.072 272,132 1192,8381 142,3821 1,022,204 CHERNOBYL CHILDREN'S LIFELINE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2021 15 UnrnstrJ¢t•d and d•*lgnAtsd fund* IContlnu•dl Th• G•noral fund rop￿$9￿1 tho free ofthe charity wthiL* ha¥e not been d•signat•d for pathlar Th•Alr l•Tr and vtso$ ros•N¢ fvnd rèprg8enls fvnds de81onated to cobyr the coBt oftransporfng thlldf•n In the ¢01ond8r year. The Mgdl¢o1 gxpgnses resem Iluld rgpreJentJ funds deslgn8t•d to rth*r lh• ￿$t of purd￿S1n9 Mad*an￿ aThJ hdplng Sick chlldren in th8 n•xt CA￿nd￿r y•4r. Tho Schools & Unlversi￿es r•s•m trjnd represents lunth del￿nated to cover th• costs of hdplng $¢ho¢l$ 8 unlvwBilio1 in BeL3ru8 and Ukralne Indudlng Infr•8lru¢ture and •¢Jucational programm•s. The Llnk program expenses reserv• fund f•pr•sènts dè5ignaled funds to ￿Ver Iransfer6 made to local Unks In tho forthtorning y¢•r to asB161 in cav8rfTrg costs Incurrnd relatlng lo children that are hosted th the UK as w8N as managing pr*cts in Belarus and ukraIr￿ on behalf of Link upon raquèst. The Spedal prolect8 fvnd wa8 ¥et up by the board of Intst••8 to acllb*ly iupport orKI encourage lknks to wxjrk towards th• charltiès mltsilon statement "helplng tha ¢hlldr¢n and tsmilies of 8elaru8 and Ukraine sufferfng from the aft•r-•ff•ds ol thernobyl di￿5¢er of 1986 and the onoolno advars• èeDnornic $ttu8Von".In 8UPPOrt ol th18 not onty do we bring hundreds of thlldren from Belarus and Ukfainè to thè UK for respite a special Project fvnd has also bean sat up. This allows CCLL Ilnks and also hèad offta lo partklpatt In projects on the 9round kn Belarus and UkAlnè. Th1$ fund 1$ wbted by monles ralged by th• Ilnkn and iponsor¥ ¥pe¢lfi¢ally lor th18 purposa. Tran8hr8 b•fvM•n fund8 Transfers from the General fund to D•86gnat•d ￿n￿lI1￿1ed fvnd¥ have OLYJJrred to •xp8ndKurn durfng th* y*8r #nd maintsin the fijnd at th• d•5lgnal￿1?y9l. The tran81er to the restrlcled Famlty svpport proled fwKI from Ihe General fund rewesenls amtyjnis r•imbursabl• to the fvnd for expendliure paid on Ils bèhalf. 21- Docusign Envelope ID.. CBE19C6&727PA262-8E6F-OA7F2DB1F3E6 CHERNOBYL CHILDREN'S LIFELINE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 16 Anafysls of net ass•ts bet¥￿n funds UnY•stricted Restrkted funds fund5 2021 2021 Total UnMstrided RestriL fvnds funds 2020 2020 2021 2020 Fund balances at 31 December 2021 arg represented by.. Tangible assets Current ass815llliabilitiesl 138 984.934 138 112.513 1.097,447 1.022.116 182.019 1.204.135 1.022.204 182.019 1,204223 985.072 112.513 1.097.58S 17 Op•rnllng 1045• ¢ommltsn•nts At the reporting end date Ihe Charty had crttslandry fvr fthure M1￿m￿M base paymonts ut%48r nonvcancelat46 0￿rati￿a ￿aSe$, whlth lall due as f(•rn.' 2021 2020 hln 1.920 1,Cfj7 18 R•l•tsd party trnnucllon• Th? Charfty has I￿)1 •ntered Into related party traMackn duwwwj the year, nor wt Ihere any outsiandhlp balances related path ond the Charty at 31 Deceth2021. 19 Cuh g•n•rated from op•rntloM 2021 2020 &Jrplus for the year I￿.838 69,945 Adjuslments for. Investment ineorne recognised in statÈmenl of finandal acws DapreciatK)n and Impairment of tangib￿ fixed assets (2431 11.5951 218 Movements in wothjng eapit31: Deueas•llinueasel in debtors ID¢wseylnfJ•a8e in ¢xeditows {5.7391 22.277 119,133) 85.104 20 Analysi5 of ¢hang•s In net funds The Charity had no debt during the y•ar.