DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

**Charity Registration No. 1014274 (England and Wales) Charity Registration No. SC040136 (Scotland)** 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **ANNUAL REPORT AND FINANCIAL STATEMENTS** 

# **FOR THE YEAR ENDED 31 DECEMBER 2022** 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **LEGAL AND ADMINISTRATIVE INFORMATION** 

**Trustees** Mrs E L Parker, Senior Mr A March Mr D Lowe **Charity number (England and Wales)** 1014274 **Charity number (Scotland)** SC040136 **Principal address** 6 Hartley Business Park Selbourne Road Alton Hampshire GU34 3HD **Chief executive officer** Mr D Vystavkin **Independent examiner** Bache Brown & Co Limited Swinford House Albion Street Brierley Hill West Midlands DY5 3EE 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **CONTENTS** 

||**Page**|
|---|---|
|Trustees' report|1 - 6|
|Independent auditor's report|7 - 9|
|Statement of financial activities|10|
|Statement of financial position|11|
|Statement of cash flows|12|
|Notes to the financial statements|13 - 23|





DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **TRUSTEES' REPORT** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

The Trustees present their annual report and financial statements for the year ended 31 December 2022. 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). 

The Trustees who served the Charity during this period were: 





E L Parker (Senior) M Lafferty (Resigned 4th January 2023) A March D Lowe 

For the purpose of this report the word “Branches” represents the individual local branches of the Charity situated across the UK. 

## **Objectives and activities** 

The purpose of the Charity is to provide support to the children (and associated families) affected by the ongoing consequences of the Chernobyl disaster on the 26th April 1986. The work of the Charity also encompasses problems relative to welfare affected by the current economic situation. Our approach is non-judgmental and nondiscriminatory without any political involvement in the affairs of the Countries we operate in. The charity achieves this in a variety of ways. 

The Trustees confirm that they have taken account of the Charity Commission guidance on providing public benefit in setting their objectives and carrying out their activities. 

## **Significant activities** 

During the year the Charity's aim was upheld to continue to support its objectives through public awareness and the provision of monetary and other aid to the affected areas and the provision of assistance to Ukrainian families and communities. The power crisis in Ukraine due to attacks on civil infrastructure created a chain reaction of adverse consequences affecting all aspects of life in Ukraine including but not limited to welfare, health, education. The Charity worked jointly with donors and suppliers to provide generators, rechargeable lanterns, power banks, safety hi viz vests and armbands to help key workers and children stay safe when walking in darkness. The SafeHouse project – conversion of a rural school into a shelter for refugee families with special needs children required significant financial investment and brought with it many challenges during construction. It is hoped that by end of Spring 2023 the project would be completed and ready to welcome the first families. Provision of seeds and livestock to individual families was proven to be a cost-efficient sustainable project allowing many relocated families to have a source of meat, milk and eggs which were invaluable. Support to rural schools, kindergartens and local primary medical care units ranged from provision of medical supplies, laptops, projectors and Wi-Fi extenders to allow for children to be taught in bomb shelters. The Charity helped to set up, equip and upgrade several such shelters paying particular attention to sanitary facilities, backup lighting and power, access to clean drinking water and keeping children busy and engaged during missile attacks. The Charity provided games, DIY and Craft supplies, educational aids. 

- 1 - 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

The Charity helps to support families and children through the Family Support Project which sponsored by individuals to improve the welfare of families and address whatever special needs they may have. 

In addition, the Charity carries out a programme of activities in Ukraine. Details of the specific programmes carried out are as follows: 

## **Ukraine:** 

The charity provides help and assistance to families affected by the invasion of Russia in February 2022. This has included donations of medical equipment, care and sanitation items plus PPE are made to ten local primary medical care units in Ukraine across Ovruch, Korosten and Borodyanka districts. 

## **Belarus:** 

Although our work in Belarus has much diminished due to the current situation we continue, where possible, to maintain support for families on the Family Support Program and projects such as Project Share. 

## **Achievements and performance** 

2022 has again proved to be a challenging year due to the invasion of Ukraine by Russia and worldwide sanctions imposed causing many difficulties in operating in Belarus, however with a great deal of effort the Charity has where possible overcome some of these obstacles and has increased support to Ukraine both financially and with physical provision of goods and services. We have unfortunately not been able to bring children over for recuperating visits. Despite this the Charity has managed to achieve the following: 

A **Christmas Project** was set up to help to deliver much needed provisions and Christmas presents to Ukraine. Our Senior Trustee and Chief Executive went out to Ukraine to deliver this program. 100 Children were brought by Coach from Ukraine to Lublin, a town situated less than 70 miles from the border with Ukraine. In addition, 50 children from the younger age group, together with their parents, already refugees in Poland, were invited to join the group on a daily basis. These children were housed in a local facility paid for by the Charity for a period of 5 days and provided with a Christmas experience including parties and various outings such as craft experiences, bowling, trampoline centres etc. The importance of this program cannot be understated, it was not just about “Christmas” but about giving the children relief from the mental stress of living with the effects of the war on a daily basis. On the return of the children to Ukraine it was reported that this visit had made a tremendous difference to the mental health of the children. 

Families continue to receive direct support through the **Family Support Project** . This has helped these families to survive as the pandemic continues. The Charity managed to be able to send out **essential medical supplies** which include masks, pulse oximeters, blood pressure monitors and contactless thermometers to support hospitals, hospices and individuals. 

## **Staffing** 

In achieving its objectives, the Charity is reliant upon a small team of paid staff, the local Branches and their Volunteers in generating interest, income and resources for the Charity. 

## **Charity Branches** 

One of the negative effects of the Pandemic was that the Charity Branches were unable to carry out their usual fundraising activities, however, the majority of Branches continued in many diversified ways to raise money. The Volunteers form an important part of the Charity, and the Trustees would like to thank all Volunteers for their very valuable contribution and support without whom the Charity would not be able to achieve its objectives. 

Each Branch consists of a Committee with officers designated to be Chair and /or Treasurer or to carry out general activities fundraising, , this list is not exhaustive. Regrettably a further effect was the closure of a few branches many of whom were made up of volunteers who had served the Charity for many years and felt that a combination of age and the pandemic had led them to the decision it was time to stand down. 

- 2 - 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

## **Financial review** 

Principal funding sources: 

The accounting system of the Charity is carried out by an in-house Accountant who is a fellow of ACCA. She prepares the accounts for reporting to the Trustees and providing all information required for the annual Audit. An internal system is in operation to show the allocation of funds to each Branch. By way of further explanation, each Branch is responsible for procuring its own funding. However, these funds, for accounting and auditing purposes are shown as one figure forming part of the capital assets of the Charity. The internal system shows the breakdown of the total sum, represented on a Branch-by-Branch basis. Each Branch may only have access to the funds that they have raised, and which are represented in their unique Branch Ledger. All monies are held in one designated Bank Account which is controlled by Head Office with monies being requested by each Branch (branch) as required. 

Each Branch is responsible for raising funds and the Branches may request that all or part of their funds are allocated to Projects. 

Financial Statements and Report show a final figure of £229,500 made up by the following key elements. 

Income: 

The Charity received a legacy of £55,647. £234,121 was raised by Branches to fund future projects. 

£33,852 was raised for Projects including the Christmas project which was carried out in December 2022 £100,758 was raised for the Ukraine Fund to help with aid, support of families and projects. On the Family Support Project £192,209 was raised to continue to support families £53,988 in Gift Aid claims 

Expenditure: 

The Charity paid out on the following: 

£56,950 on projects in Belarus and Ukraine which included the Christmas Project and Project SHARE. The Family Support Project paid out £124,008 to families as ongoing support and for other specific needs. £109,634 was used for the Ukraine Fund to help with aid, support to families and projects. 

The Community of each localised Branch generously contributes a great deal of money, time and effort to help us sustain our work. We have an obligation to make sure these resources are used wisely, prudently and effectively as a rule the Charity receives no Government funding and therefore relies totally on the donations received via each Branch and from other generous sponsors and supporters who provide additional donations and legacies. 

## **Branches (local branch) Ledgers** 

Monies raised by the Branches (Local Branches) throughout the UK are designated in these Ledgers and called upon as required by the individual Branches. This may when requested, be transferred internally for the purposes of supporting Projects, FSP Donations etc. It is important to note that this money shows as part of the Charity’s overall reserves in the audited accounts but is specifically designated for use by the individually Branches who have raised the funds. As at the 31st December 2022 the amount held in the Branches Ledger is: 

£614,266 (2021 - £619,447) and must be recognised as not available for general use. 

- 3 - 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

## **Charity Reserves** 

The Trustees believe that the charity should keep £150,000 to provide working capital and to guard against unexpected fluctuations in income or expenditure, and to enable the charity to quickly respond to situations arising. The remaining funds to be held on secure deposit where the best possible interest can be obtained. 

## **Restricted Funds** 

£258,668 (2021: £182,019) in respect of The Family Support Project. This project allows sponsors in the UK to give financial support to children and/families in both Belarus & Ukraine. Sponsors may support a child/family that are known to them or may request the Charity assigns a needy recipient on their behalf. Money is collated in the UK by way of Sponsors regular Direct Debit payments and the Charity ensures the funds are received by the beneficiaries. Many of the recipients rely on this support for the most basic of needs. 

## **Going Concern** 

The Coronavirus pandemic obviously had an impact on the Charity. At the current time all visits to the UK by groups of children has been suspended until further notice. However, the Charity remains active by increasing the amount of work dedicated to the support of people in Ukraine. The Trustees and Management are taking action to control costs where appropriate and they will continue to monitor the position carefully. Given the uncertainties that exist, the Trustees believe these actions will enable the Charity to continue in operational existence. Therefore, it is the Trustees' opinion that the going concern basis of preparation of the accounts continues to be appropriate. 

## **Structure, governance and management** 

## **Governing document** 

The Charity is controlled by its governing document which is a deed of trust and constitutes the charity as unincorporated. 

## **Recruitment and appointment of new trustees:** 

Trustees serve until they resign. New Trustees are nominated by members of the Board of Trustees, interviewed by the Board and appointed where they have the necessary skills to contribute to the Charity's management, development and well-being. Upon appointment the Trustees are given an induction into the work of the Charity and provided with information, including Charity legislation, that they need to fulfil their duties as roles of Trustees. 

## **Organisational Structure** 

The Trustees are responsible for the governance of the Charity and the overseeing of the operational administration of the Charity. Regular Trustee Meetings are held to which the Chief Executive Officer reports and who is responsible and accountable for the day to day running of the Charity. 

## **Induction and training of new Trustees** 

Upon appointment the Trustees are given an induction into the work of the Charity and provided with information, including charity legislation, that they need to fulfil their duties as roles as Trustees. 

## **Key management remuneration** 

Remuneration for key management and other staff are at the discretion of the trustees and are reviewed at regular intervals. 

- 4 - 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

## **Wider network and related parties** 

The Charity operates a network of local groups known as Links throughout the United Kingdom. Each Link is a satellite of the Charity which as the sole entity is registered in England, Wales and Scotland for charitable purposes. 

Each Link has a certain amount of autonomy but must at all times abide by the Charity Rules & Regulations which are constantly monitored and updated to comply with changes in legislation and the needs of the people we support within the Charity. 

Subject to the correct funding being in place each Link, in addition to operating the programme of Health Recuperative visits may apply to undertake projects in Belarus or Ukraine to provide assistance in areas of great need. Any such project is subject to a formal application to the CEO and any above his discretionary remit will then be referred to the Trustees for approval. Following approval any such project will continue to be monitored for the duration of its programme. 

## **Risk management** 

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. 

The principal risks - Political risks in both Belarus and Ukraine have impacted on the program of children coming to the UK therefore more emphasis will be directed at building partnerships in both Countries to allow us to deliver more projects with particular emphasis on support in Ukraine. It is planned to carry out regular deliveries of aid to Ukraine using the vehicle purchased specifically for this purpose and volunteer drivers who are part of the Charity. 

## **Trustees** 

The Board of Trustees are all volunteers who take overall responsibility and act collectively to govern the Charity. Each of the Trustees are actively involved in the Charity being Link Chairs in their own right and therefore have a good working knowledge of the Charity from many perspectives. They were appointed for their commitment to CCLL, their experience and skills which enable them to undertake their responsibilities to the Charity and its members. It is felt that the fact the Trustees are located in different areas of the UK is beneficial to the Charity giving the Links a local representation in respect of some parts of the operation of the Charity which may have regional differences. The-Trustees are ultimately responsible in law for the Charity, its assets and activities The day-to-day running of the charity is managed by the Chief Executive Dennis Vystavkin who reports directly to the Board of Trustees. 

## **Future plans** 

The charity continues to carry out its work by way of projects and fund raising specifically to help with the ongoing crisis in Ukraine and with this in mind a dedicated division of CCLL has been setup and promoted using the name of CCLLL-The Helping Hand for Ukraine and it is intended to develop this further. 

- 5 - 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

## **Statement of trustees' responsibilities** 

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England and Wales and in Scotland requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that year. 

In preparing these financial statements, the Trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Approved by order of the members of the board of Trustees and signed on their behalf by: 


Mr A March **Trustee** 

25 September 2023 

- 6 - 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF CHERNOBYL CHILDREN'S LIFELINE** 

## **Opinion** 

We have audited the financial statements of Chernobyl Children's Lifeline (the ‘Charity’) for the year ended 31 December 2022 which comprise the statement of financial activities, the statement of financial position, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice). 

## In our opinion, the financial statements: 

- give a true and fair view of the state of the charity’s affairs as at 31 December 2022 and of its incoming resources and application of resources, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the _Auditor's responsibilities for the audit of the financial statements_ section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

- 7 - 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CHERNOBYL CHILDREN'S LIFELINE** 

## **Matters on which we are required to report by exception** 

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion: 

- the information given in the financial statements is inconsistent in any material respect with the trustees' report; or 

- sufficient and proper accounting records have not been kept; or 

- the financial statements are not in agreement with the accounting records; or 

- we have not received all the information and explanations we require for our audit. 

## **Responsibilities of Trustees** 

As explained more fully in the statement of trustees' responsibilities, the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to cease operations, or have no realistic alternative but to do so. 

## **Auditor's responsibilities for the audit of the financial statements** 

We have been appointed as auditor under section 144 of the Charities Act 2011 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Acts and relevant regulations made or having effect thereunder. 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. 

We assess the risk of material misstatement in respect of fraud by meeting with management to understand where it considered there was susceptibility to fraud. 

We obtained an understanding of the legal and regulatory frameworks that are applicable to the company and determined that the most significant reporting frameworks which are likely to affect the company include the Charities Act, FRS102, and the Companies Act 2006. In addition we determined that there were no significant laws and regulations which have a direct effect on the amounts and disclosures in the financial statements. 

We considered the risk of fraud through management override on controls. We also considered how management bias may impact upon performance targets. 

In response we performed audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of any significant transactions outside the normal course of business, reviewing accounting estimates for management bias. 

Based on the results of our risk assessment we designed our audit procedures to identify non-compliance with such laws and regulations. Our procedures involved enquiries with management around actual and potential claims. Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. 

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. 

- 8 - 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CHERNOBYL CHILDREN'S LIFELINE** 

## **Other matters** 

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with "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)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. 

This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice. 


**Ian Richard Baker (Senior Statutory Auditor) for and on behalf of Bache Brown & Co Limited** 

25 September 2023 

**Chartered Accountants Statutory Auditor** 

Swinford House Albion Street Brierley Hill West Midlands DY5 3EE 

Bache Brown & Co Limited is eligible for appointment as auditor of the Charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. 

- 9 - 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

|**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**2022**<br>**2022**<br>**Notes**<br>**£**<br>**£**<br>**Income from:**<br>Donations and<br>legacies<br>**3**<br>505,530<br>192,209<br>Investments<br>**4**<br>650<br>-<br>**Total income**<br>506,180<br>192,209<br>**Expenditure on:**<br>Raising funds<br>**5**<br>1,792<br>-<br>Charitable activities<br>**6**<br>343,089<br>124,008<br>**Total expenditure**<br>344,881<br>124,008<br>**Net incoming resources**<br>**before transfers**<br>161,299<br>68,201<br>Gross transfers<br>between funds<br>(8,448)<br>8,448<br>**Net income for the year/**<br>**Net movement in funds**<br>152,851<br>76,649<br>Fund balances at 1 January<br>2022<br>1,022,204<br>182,019<br>**Fund balances at 31**<br>**December 2022**<br>1,175,055<br>258,668|**Total**<br>**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**2022**<br>**2021**<br>**2021**<br>**£**<br>**£**<br>**£**<br>697,739<br>271,889<br>194,484<br>650<br>243<br>-<br>698,389<br>272,132<br>194,484<br>1,792<br>18,160<br>-<br>467,097<br>174,478<br>167,340<br>468,889<br>192,638<br>167,340<br>229,500<br>79,494<br>27,144<br>-<br>(42,362)<br>42,362<br>229,500<br>37,132<br>69,506<br>1,204,223<br>985,072<br>112,513<br>1,433,723<br>1,022,204<br>182,019|**Total**<br>**2021**<br>**£**<br>466,373<br>243|
|---|---|---|
|||466,616|
|||18,160|
|||341,818|
|||359,978|
|||106,638<br>-|
|||106,638<br>1,097,585|
|||1,204,223|



The statement of financial activities includes all gains and losses recognised in the year. 

All income and expenditure derive from continuing activities. 

- 10 - 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **STATEMENT OF FINANCIAL POSITION** _**AS AT 31 DECEMBER 2022**_ 

|**Notes**<br>**Fixed assets**<br>Tangible assets<br>**12**<br>**Current assets**<br>Debtors<br>**13**<br>Cash at bank and in hand<br>**Creditors: amounts falling due within**<br>**one year**<br>**14**<br>Net current assets<br>**Total assets less current liabilities**<br>**Income funds**<br>Restricted funds<br>**15**<br>Unrestricted and designated funds<br>**16**|**2022**<br>**£**<br>**£**<br>9,699<br>24,807<br>1,411,694<br>1,436,501<br>(12,477)<br>1,424,024<br>1,433,723<br>258,668<br>1,175,055<br>1,175,055<br>1,433,723|**2021**<br>**£**<br>**£**<br>88<br>10,450<br>1,204,050<br>1,214,500<br>(10,365)<br>1,204,135<br>1,204,223<br>182,019<br>1,022,204<br>1,022,204<br>1,204,223|**2021**<br>**£**<br>**£**<br>88<br>10,450<br>1,204,050<br>1,214,500<br>(10,365)<br>1,204,135<br>1,204,223<br>182,019<br>1,022,204<br>1,022,204<br>1,204,223|
|---|---|---|---|
||||1,204,223|
||||182,019<br>1,022,204|
||||1,204,223|



The financial statements were approved by the Trustees on 25 September 2023 


Mr A March **Trustee** 

- 11 - 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **STATEMENT OF CASH FLOWS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

|**Notes**<br>**Cash flows from operating activities**<br>Cash generated from operations<br>**20**<br>**Investing activities**<br>Purchase of tangible fixed assets<br>Investment income received<br>**Net cash (used in)/generated from**<br>**investing activities**<br>**Net cash used in financing activities**<br>**Net increase in cash and cash equivalents**<br>Cash and cash equivalents at beginning of year<br>**Cash and cash equivalents at end of year**|**2022**<br>**£**<br>**£**<br>217,164<br>(10,170)<br>650<br>(9,520)<br>-<br>207,644<br>1,204,050<br>1,411,694|**2021**<br>**£**<br>**£**<br>88,404<br>(96)<br>243<br>147<br>-<br>88,551<br>1,115,499<br>1,204,050|**2021**<br>**£**<br>**£**<br>88,404<br>(96)<br>243<br>147<br>-<br>88,551<br>1,115,499<br>1,204,050|
|---|---|---|---|
||||88,551<br>1,115,499|
||||1,204,050|



- 12 - 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

## **1 Accounting policies** 

## **Charity information** 

Chernobyl Children's Lifeline is an unincorporated charity registered in England & wales and Scotland. The address of the registered office is disclosed on the Charity information page. The functional and presentation currency of the charity is GBP. 

## **1.1 Accounting convention** 

The financial statements have been prepared in accordance with the Charity's SORP (FRS102) - 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 (FRS102) (effective 1 January 2019), the Financial Reporting Standard applicable in the up and Republic of Ireland (FRS 102) and the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulation 2006 (as amended). 

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. 

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £. 

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below. 

## **1.2 Going concern** 

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 

## **1.3 Charitable funds** 

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. 

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity. 

## **1.4 Income** 

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. 

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 

- 13 - 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

## **1 Accounting policies** 

**(Continued)** 

## **1.5 Expenditure** 

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. 

## **1.6 Tangible fixed assets** 

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. 

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: 

Fixtures and fittings 33% - straight line Motor vehicles 25% - reducing balance 

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 

## **1.7 Impairment of fixed assets** 

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). 

## **1.8 Cash and cash equivalents** 

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 

## **1.9 Financial instruments** 

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument. 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

## _**Basic financial assets**_ 

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 

- 14 - 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

## **1 Accounting policies** 

**(Continued)** 

## _**Basic financial liabilities**_ 

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 

## _**Derecognition of financial liabilities**_ 

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled. 

## **1.10 Employee benefits** 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. 

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 

## **1.11 Retirement benefits** 

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 

## **2 Critical accounting estimates and judgements** 

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 

## **3 Donations and legacies** 

|**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**2022**<br>**2022**<br>**£**<br>**£**<br>Donations and gifts<br>449,883<br>192,209<br>Legacies receivable<br>55,647<br>-<br>Government grants<br>-<br>-<br>505,530<br>192,209|**Total**<br>**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**2022**<br>**2021**<br>**2021**<br>**£**<br>**£**<br>**£**<br>642,092<br>155,496<br>194,484<br>55,647<br>84,000<br>-<br>-<br>32,393<br>-<br>697,739<br>271,889<br>194,484|**Total**<br>**2021**<br>**£**<br>349,980<br>84,000<br>32,393|
|---|---|---|
|||466,373|



- 15 - 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

## **3 Donations and legacies** 

**(Continued)** 

in the prior year, government grants of £32,393 were received during the period in relation to Covid employee support schemes. 

## **4 Investments** 

||**Unrestricted **|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2022**|**2021**|
||**£**|**£**|
|Interest receivable|650|243|



## **5 Raising funds** 

||**Unrestricted **|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2022**|**2021**|
||**£**|**£**|
|Telephone and fax (incorporating relocation expenses)|1,204|396|
|Printing, postage and stationery|588|964|
|Fees|-|16,800|
||1,792|18,160|
|**Charitable activities**|||
||**2022**|**2021**|
||**£**|**£**|
|Staff costs|82,789|101,046|
|Depreciation and impairment|559|146|
|Expenditure incurred relating to voluntary income|383,749|240,626|
||467,097|341,818|
||467,097|341,818|
|**Analysis by fund**|||
|Unrestricted funds|343,089|174,478|
|Restricted funds|124,008|167,340|
||467,097|341,818|



## **6 Charitable activities** 

- 16 - 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

## **7 Analysis of expenditure by activities** 

||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|Staff costs|82,789|101,046|
|Depreciation and impairment|559|146|
|Expenditure incurred relating to voluntary income|383,749|240,626|
||467,097|341,818|
|**Analysis of direct costs**|||
|Travel expenses|2,412|1,572|
|Programme expenses - Links|43,254|16,173|
|Family support project|124,008|167,340|
|Belarus and Ukraine project costs|166,584|25,134|
||336,258|210,219|
|**Analysis of support costs**|||
|Staff costs|82,789|101,046|
|Trustees' expenses|-|-|
|Rent, rates, water, light and heat|8,183|5,571|
|Insurance|6,055|6,111|
|Light and heat|1,406|714|
|Advertising and recruitment|-|-|
|Legal & professional fees|3,967|-|
|Motor running expenses|3,957|-|
|Sundries|1,302|528|
|Belarus and Minsk office and administration|2,683|9,548|
|Depreciation|559|146|
|Subscriptions|547|480|
|Bank charges|2,421|1,437|
|Repairs and renewals|1|2|
|Travel expenses|9,862|1,503|
|IT expenses|1,650|1,095|
|Auditor's remuneration|4,560|-|
|Accountancy fees|897|3,418|
||130,839|131,599|



Governance costs amounted to £5,457 for the year (2021: £3,418) 

- 17 - 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

## **8 Auditor's remuneration** 

|The analysis of auditor's remuneration is as follows:<br>**Fees payable to the Charity's auditor:**<br>Audit of the Charity's annual accounts<br>Preperation of the statutory accounts<br>**Total audit fees**|**2022**<br>**£**<br>3,120<br>1,440<br>4,560|**2021**<br>**£**<br>-<br>-|
|---|---|---|
|||-|



## **9 Employees** 

The average monthly number of employees during the year was: 

|Belarus office and administration<br>UK office and administration<br>Total<br>**Employment costs**<br>Wages and salaries<br>Social security costs<br>Other pension costs|**2022**<br>**Number**<br>-<br>2<br>2<br>**2022**<br>**£**<br>68,707<br>2,397<br>11,685<br>82,789|**2021**<br>**Number**<br>2<br>3|
|---|---|---|
|||5|
|||**2021**<br>**£**<br>90,564<br>3,624<br>6,858|
|||101,046|



Staff costs detailed above include the following amounts: Belarus and Minsk office wages and salary costs of £nil (2021: £15,719). Key management received remuneration of £42,385 the year (2021: £42,385). 

There were no employees whose annual remuneration was more than £60,000. 

## **10 Trustees** 

During the year, Trustees received £423 reimbursement of expenses for travel costs (2021: £Nil). 

During the year, no Trustees received any remuneration (2021: £Nil). 

During the year, no Trustees received any benefits in kind (2021: £Nil). 

## **11 Taxation** 

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. 

- 18 - 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

|**12**<br>**Tangible fixed assets**<br>**Fixtures and**<br>**fittings**<br>**Motor**<br>**£**<br>**Cost**<br>At 1 January 2022<br>8,598<br>Additions<br>670<br>At 31 December 2022<br>9,268<br>**Depreciation and impairment**<br>At 1 January 2022<br>8,510<br>Depreciation charged in the year<br>80<br>At 31 December 2022<br>8,590<br>**Carrying amount**<br>At 31 December 2022<br>678<br>At 31 December 2021<br>88<br>**13**<br>**Debtors**<br>**Amounts falling due within one year:**<br>Other debtors<br>Prepayments and accrued income<br>**14**<br>**Creditors: amounts falling due within one year**<br>Other taxation and social security<br>Trade creditors<br>Other creditors<br>Accruals and deferred income|**vehicles**<br>**£**<br>-<br>9,500<br>9,500<br>-<br>479<br>479<br>9,021<br>-<br>**2022**<br>**£**<br>18,537<br>6,270<br>24,807<br>**2022**<br>**£**<br>1,118<br>185<br>211<br>10,963<br>12,477|**Total**<br>**£**<br>8,598<br>10,170|
|---|---|---|
|||18,768|
|||8,510<br>559|
|||9,069|
|||9,699|
|||88|
|||**2021**<br>**£**<br>-<br>10,450|
|||10,450|
|||**2021**<br>**£**<br>1,635<br>974<br>4,263<br>3,493|
|||10,365|



- 19 - 



## 

## 

## 

|**Restricted funds**|The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:|**Movement in funds**<br>**Movement in funds**|**Balance at**<br>**Incoming**<br>**Resources**<br>**Transfers**<br>**Balance at**<br>**Incoming**<br>**Resources**<br>**Transfers**<br>**Balance at**|**1 January 2021**<br>**resources**<br>**expended**<br>**1 January 2022**<br>**resources**<br>**expended**<br>**31 December**|**2022**|**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**|Family Support Project<br>112,513<br>194,484<br>(167,340)<br>42,362<br>182,019<br>192,209<br>(124,008)<br>8,448<br>258,668||The Family support project fund is a restricted fund. Incoming resources are collected separately and represent amounts attributable to specific sponsored families.|
|---|---|---|---|---|---|---|---|---|---|
|**15**||||||||||





## 

## 

## 

|**Unrestricted and designated funds**|The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:|**Movement in funds**<br>**Movement in funds**|**Balance at**<br>**Incoming**<br>**Resources**<br>**Transfers**<br>**Balance at**<br>**Incoming**<br>**Resources**<br>**Transfers**<br>**Balance at**|**1 January 2021**<br>**resources**<br>**expended**<br>**1 January 2022**<br>**resources**<br>**expended**<br>**31 December**|**2022**|**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**|General fund<br>295,776<br>171,079<br>(151,331)<br>(103,325)<br>212,199<br>137,298<br>(134,892)<br>17,474<br>232,079|Air Fare and visas reserve<br>230,000<br>-<br>-<br>-<br>230,000<br>-<br>-<br>-<br>230,000|Medical expenses reserve<br>30,000<br>-<br>-<br>-<br>30,000<br>-<br>-<br>-<br>30,000|Schools and Universities<br>15,000<br>-<br>-<br>-<br>15,000<br>-<br>-<br>-<br>15,000|Links programme expenses reserves<br>337,319<br>87,134<br>(16,173)<br>(63,833)<br>344,447<br>234,271<br>(43,404)<br>(196,048)<br>339,266|Special projects<br>76,977<br>13,919<br>(25,134)<br>124,796<br>190,558<br>134,611<br>(166,585)<br>170,126<br>328,710|985,072<br>272,132<br>(192,638)<br>(42,362)<br>1,022,204<br>506,180<br>(344,881)<br>(8,448)<br>1,175,055|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**16**||||||||||||||





## 

## 



DocuSign Envelope ID: 199ECDDC-9516-4887-A4C4-75C3E0646F83 

## **CHERNOBYL CHILDREN'S LIFELINE** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ 

|**17**<br>**Analysis of net assets between funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**funds**<br>**2022**<br>**2022**<br>**£**<br>**£**<br>Fund balances at 31<br>December 2022 are<br>represented by:<br>Tangible assets<br>9,699<br>-<br>Current assets/(liabilities)<br>1,165,356<br>258,668<br>1,175,055<br>258,668|**Total Unrestricted**<br>**funds**<br>**Restricted**<br>**funds**<br>**2022**<br>**2021**<br>**2021**<br>**£**<br>**£**<br>**£**<br>9,699<br>88<br>-<br>1,424,024<br>1,022,116<br>182,019<br>1,433,723<br>1,022,204<br>182,019|**Total**<br>**2021**<br>**£**<br>88<br>1,204,135|
|---|---|---|
|||1,204,223|



## **18 Operating lease commitments** 

At the reporting end date the Charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows: 

||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|Within one year|-|1,920|



## **19 Related party transactions** 

The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 December 2022. 

## **20 Cash generated from operations** 

||||
|---|---|---|
|**20**<br>**Cash generated from operations**<br>Surplus for the year<br>Adjustments for:<br>Investment income recognised in statement of financial activities<br>Depreciation and impairment of tangible fixed assets<br>Movements in working capital:<br>(Increase)/decrease in debtors<br>Increase/(decrease) in creditors<br>**Cash generated from operations**<br>**21**<br>**Analysis of changes in net funds**<br>The Charity had no debt during the year.|**2022**<br>**£**<br>229,500<br>(650)<br>559<br>(14,357)<br>2,112<br>217,164|**2021**<br>**£**<br>106,638<br>(243)<br>146<br>996<br>(19,133)|
|||88,404|
||||



- 23 - 




## **Certificate Of Completion** 

Envelope Id: 199ECDDC95164887A4C475C3E0646F83 

Subject: Chernobyl Children’s Lifeline Accounts for Signature YE 31 December 2022 Source Envelope: Document Pages: 26 Signatures: 3 Certificate Pages: 5 Initials: 0 AutoNav: Enabled EnvelopeId Stamping: Enabled Time Zone: (UTC-08:00) Pacific Time (US & Canada) 

Status: Completed 

Envelope Originator: Marie Pearson marie@bachebrown.co.uk IP Address: 217.67.59.103 

## **Record Tracking** 

Status: Original 9/25/2023 6:26:38 AM 

**Signer Events** Andrew March andy@cclltrustees.org.uk Security Level: Email, Account Authentication (None) 

**Electronic Record and Signature Disclosure:** Accepted: 9/26/2023 4:45:16 AM ID: 35e27a4a-b32c-46f1-97a1-2f70ab1e4f00 Ian Baker ian@bachebrown.co.uk Security Level: Email, Account Authentication (None) 

Holder: Marie Pearson marie@bachebrown.co.uk 

**Signature** Signature Adoption: Uploaded Signature Image Using IP Address: 86.168.115.163 Signature Adoption: Pre-selected Style Using IP Address: 217.67.59.103 

Location: DocuSign 

## **Timestamp** 

Sent: 9/26/2023 3:38:28 AM Viewed: 9/26/2023 4:45:16 AM Signed: 9/26/2023 4:47:36 AM 

Sent: 9/26/2023 3:38:29 AM Viewed: 9/26/2023 3:45:14 AM Signed: 9/26/2023 3:45:26 AM 

**Electronic Record and Signature Disclosure:** Accepted: 9/26/2023 3:45:14 AM ID: e41ee50e-c024-4ff0-a60a-a0d12b3640f9 

|**In Person Signer Events**|**Signature**|**Timestamp**|
|---|---|---|
|**Editor Delivery Events**|**Status**|**Timestamp**|
|**Agent Delivery Events**|**Status**|**Timestamp**|
|**Intermediary Delivery Events**|**Status**|**Timestamp**|
|**Certified Delivery Events**|**Status**|**Timestamp**|
|**Carbon Copy Events**|**Status**|**Timestamp**|
|**Witness Events**|**Signature**|**Timestamp**|
|**Notary Events**|**Signature**|**Timestamp**|
|**Envelope Summary Events**|**Status**|**Timestamps**|
|Envelope Sent|Hashed/Encrypted|9/26/2023 3:38:29 AM|
|Certified Delivered|Security Checked|9/26/2023 3:45:14 AM|
|Signing Complete|Security Checked|9/26/2023 3:45:26 AM|





|**Envelope Summary Events**|**Status**|**Timestamps**|
|---|---|---|
|Completed|Security Checked|9/26/2023 4:47:36 AM|
|**Payment Events**|**Status**|**Timestamps**|
|**Electronic Record and Signature**|**Disclosure**||





Electronic Record and Signature Disclosure created on: 11/30/2021 10:12:46 AM Parties agreed to: Andrew March, Ian Baker 

## **ELECTRONIC RECORD AND SIGNATURE DISCLOSURE** 

From time to time, Bache Brown & Co. (we, us or Company) may be required by law to provide to you certain written notices or disclosures. Described below are the terms and conditions for providing to you such notices and disclosures electronically through the DocuSign system. Please read the information below carefully and thoroughly, and if you can access this information electronically to your satisfaction and agree to this Electronic Record and Signature Disclosure (ERSD), please confirm your agreement by selecting the check-box next to ‘I agree to use electronic records and signatures’ before clicking ‘CONTINUE’ within the DocuSign system. 

## **Getting paper copies** 

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If you decide to receive notices and disclosures from us electronically, you may at any time change your mind and tell us that thereafter you want to receive required notices and disclosures only in paper format. How you must inform us of your decision to receive future notices and disclosure in paper format and withdraw your consent to receive notices and disclosures electronically is described below. 

## **Consequences of changing your mind** 

If you elect to receive required notices and disclosures only in paper format, it will slow the speed at which we can complete certain steps in transactions with you and delivering services to you because we will need first to send the required notices or disclosures to you in paper format, and then wait until we receive back from you your acknowledgment of your receipt of such paper notices or disclosures. Further, you will no longer be able to use the DocuSign system to receive required notices and consents electronically from us or to sign electronically documents from us. 

## **All notices and disclosures will be sent to you electronically** 



Unless you tell us otherwise in accordance with the procedures described herein, we will provide electronically to you through the DocuSign system all required notices, disclosures, authorizations, acknowledgements, and other documents that are required to be provided or made available to you during the course of our relationship with you. To reduce the chance of you inadvertently not receiving any notice or disclosure, we prefer to provide all of the required notices and disclosures to you by the same method and to the same address that you have given us. Thus, you can receive all the disclosures and notices electronically or in paper format through the paper mail delivery system. If you do not agree with this process, please let us know as described below. Please also see the paragraph immediately above that describes the consequences of your electing not to receive delivery of the notices and disclosures electronically from us. 

## **How to contact Bache Brown & Co.:** 

You may contact us to let us know of your changes as to how we may contact you electronically, to request paper copies of certain information from us, and to withdraw your prior consent to receive notices and disclosures electronically as follows: To contact us by email send messages to: peter@bachebrown.co.uk 

## **To advise Bache Brown & Co. of your new email address** 

To let us know of a change in your email address where we should send notices and disclosures electronically to you, you must send an email message to us at peter@bachebrown.co.uk and in the body of such request you must state: your previous email address, your new email address.  We do not require any other information from you to change your email address. 

If you created a DocuSign account, you may update it with your new email address through your account preferences. 

## **To request paper copies from Bache Brown & Co.** 

To request delivery from us of paper copies of the notices and disclosures previously provided by us to you electronically, you must send us an email to peter@bachebrown.co.uk and in the body of such request you must state your email address, full name, mailing address, and telephone number. We will bill you for any fees at that time, if any. 

## **To withdraw your consent with Bache Brown & Co.** 

To inform us that you no longer wish to receive future notices and disclosures in electronic format you may: 



i. decline to sign a document from within your signing session, and on the subsequent page, select the check-box indicating you wish to withdraw your consent, or you may; 

ii. send us an email to peter@bachebrown.co.uk and in the body of such request you must state your email, full name, mailing address, and telephone number. We do not need any other information from you to withdraw consent..  The consequences of your withdrawing consent for online documents will be that transactions may take a longer time to process.. 

## **Required hardware and software** 

The minimum system requirements for using the DocuSign system may change over time. The - - current system requirements are found here: https://support.docusign.com/guides/signer guide signing-system-requirements. 

## **Acknowledging your access and consent to receive and sign documents electronically** 

To confirm to us that you can access this information electronically, which will be similar to other electronic notices and disclosures that we will provide to you, please confirm that you have read this ERSD, and (i) that you are able to print on paper or electronically save this ERSD for your future reference and access; or (ii) that you are able to email this ERSD to an email address where you will be able to print on paper or save it for your future reference and access. Further, if you consent to receiving notices and disclosures exclusively in electronic format as described herein, then select the check-box next to ‘I agree to use electronic records and signatures’ before clicking ‘CONTINUE’ within the DocuSign system. 

By selecting the check-box next to ‘I agree to use electronic records and signatures’, you confirm that: 

- You can access and read this Electronic Record and Signature Disclosure; and 

- You can print on paper this Electronic Record and Signature Disclosure, or save or send this Electronic Record and Disclosure to a location where you can print it, for future reference and access; and 

- Until or unless you notify Bache Brown & Co. as described above, you consent to receive exclusively through electronic means all notices, disclosures, authorizations, acknowledgements, and other documents that are required to be provided or made available to you by Bache Brown & Co. during the course of your relationship with Bache Brown & Co..