2023-12-31-accounts

Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

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

CHERNOBYL CHILDREN'S LIFELINE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Mr A March Mr D Lowe Mr M Lafferty

(Appointed 21 September 2023)

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: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

CONTENTS

	Page
Trustees' report	1 - 6
Independent examiner's report	7
Statement of financial activities	8
Statement of financial position	9
Notes to the financial statements	10 - 21

Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

The Trustees present their annual report and financial statements for the year ended 31 December 2023. 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:

M Lafferty 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 mainly located in arears contaminated by the Chernobyl Disaster. The power crisis in Ukraine due to attacks on civil infrastructure continued to create a multitude 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 but specifically concentrated its efforts on helping the school children with facilities which would allow them to continue schooling and educational process whatever the circumstances. This was done mainly through facilitation of IT equipment and welfare resources (heating, lighting, sanitation) to school and kindergarten underground shelters, children’s and local hospitals and community primary medical care centres so that the children are not cut off from their most basic rights to receive education, stay safe and receive healthcare support where required. In addition, the elderly, the disabled and those with special needs be it learning difficulties or physical impairment also received support in a way of disability equipment, items of care and hygiene. The charity recognises the need to provide whatever possible aid to the helpers and local partners such as social workers, community welfare and children’s safety workers, nurses and of course, teachers and kindergarten staff, this is what we call helping the helpers. In addition to the challenges these key workers face daily whilst fulfilling their professional duties they equally are exposed to difficulties caused by power cuts, lack of even most basic resources, PPE, educational aids and materials and, of course, their own families are feeling the daily stress of the situation.

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Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

In 2022 one of our key projects – the SafeHouse, was mainly addressing the needs of the displaced mothers with children with special needs. In 2023 we shifted our focus of attention to the provision of therapy and mental health support including stress relief of children and local key workers who experience the stress being offloaded on them by the families they are supporting. An old derelict and destroyed kindergarten building was taken over and converted into a multi-functional space split into several zones providing day or residential accommodation options with full set of modern utilities and conveniences offering barrier free environment for activities and therapy. Although initially it was hoped that our Charity would launch the project and provide funding to the first stage of the project where it was hoped that large international agencies and NGOs would allocate grants for further stages, the reality sadly proven to be different with most of such commitments falling not materialising. The charity united efforts of donors and local branches to continue with the development of the project to the desired standard and lever of completion. By the end of 2023 the project was 80% ready.

Delivery of humanitarian aid directed at specific reasons and needs continued through 2023. We aimed to bring the items and types of aid upon request and identification of types of need which is a principal we pursue in many projects.

The Charity helps to support families and children through the Family Support Project which are sponsored by individuals in the UK to improve the welfare of families and address whatever individual needs they may have. New families have been added on to the project.

Achievements and performance

Due to many reasons outside of Charity’s control it was still not possible to bring children over to the UK for recuperating visits. Despite this the Charity has managed to achieve the following:

A second Christmas Project was set up to help deliver much needed provisions and Christmas presents to Ukraine. Two trustees and our Chief Executive went out to Lublin, Poland to deliver this programme. They were joined by the two trustees of Woolly Hugs charity, who have supported our work for many years. 40 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 programme 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 receive much needed, often critical supplies such as firewood, medication, basic food, stationery and education. The Charity continued to help with essential medical supplies which include masks, pulse oximeters, blood pressure monitors and contactless thermometers to support hospitals, hospices and individuals, unfortunately Covid 19 was still present in Ukraine providing many health risk in addition to everything else described above.

‘Safer Ukraine Classrooms’ . Equipment and facilities for schools teaching and training children how to stay safe, avoid explosives, put out fires, provide first aid.

Livestock supplied to displaced families and families in need (all with children). Chicken, ducklings, goslings, piglets, goats (milking). High-quality selected seeds allowing families, schools and even small rural social services and village council offices become more sustainable.

Generators sourced in the UK and Poland. High quality reputable brands generators continue to be a top priority because the availability of power is continually being restricted and reduced nationwide in Ukraine. Schools, hospitals, kindergartens, primary medical care units and those missile raid shelters that are assigned to them received generators.

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Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Support to displaced families moving to communities in northern Ukraine. Home repairs, provision of cookers, аridges, furniture, household utensils and supplies – anything that can help families who lost everything to settle in local communities. Often the houses (dwellings) they move into haven’t been lived in for over 10 years with doors and windows in need of replacement and roof repairs required. This aid is mainly provided through the Family Support Project on an ad hoc basis on case reference by local social workers.

School In A Bag . We continued our much-valued co-operation with the School in a Bag charity which provided over 1,800 more school bags in 2023 filled with stationery, lunch boxes and items of basic hygiene. Our charity has arranged the delivery and distribution of the bags to the children in Ukraine.

Provision of teaching aids , games and craft supplies for use by children in bomb shelters. It is important to keep children engaged and involved during long hours of sitting underground during air raids. Teaching hours are limited in these situations. This is where puzzles, art and craft supplies, collective singing using PA systems, watching an educational video helps the children get over the daunting and stressful routine. Additionally, we help to set up teaching zones and complete classrooms underground recognising that children must continue to receive education having missed 2 years of schooling through Covid and further 2 years intermittent schooling due to air strikes, lack of shelter facilities or lack of teaching.

Medical and special needs equipment . We deliver wheel chairs, prone standers, patient lifts, disability beds, crutches, zimmer frame, 3-wheel walkers, for patients of all ages plus walkers, seats, prams, strollers and therapy items for children and young adults with special needs. Many of the items are provided to us because they would be discarded in the UK yet they still hold value for those in need.

First aid medical bags for Ambulance, Fire and Rescue crews . The Fire and Rescue crews are now being trained to provide first aid on scene as this was not their remit. They receive the right training but often lack specialised first aid kits with the right content and equipment. Thanks to our supporters providing used bags with fully functional equipment and new supplies to replenish, we help those looking after local communities provide the right care when its most needed. These costs a small fortune each.

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

Our local Branches continued in many diversified ways to raise money and aid in its natural form. 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 and 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.

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Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

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.

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.

Charity Reserves

The Trustees believe that the charity should keep at least £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

The Family Support Project. This project allows sponsors in the UK to give financial support to children and/families. 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 Standing Order 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.

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Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

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.

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.

Wider network and related parties

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

Each Branch 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 Branch, 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 programme 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 Branch 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.

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Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

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

20 September 2024

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Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHERNOBYL CHILDREN'S LIFELINE

I report to the Trustees on my examination of the financial statements of Chernobyl Children's Lifeline (the Charity) for the year ended 31 December 2023.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Charities Act 2011 (the 2011 Act). You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination.

I report in respect of my examination of the Charity’s financial statements carried out under section 44 (1) ( c) of the 2005 Act and section 145 of the 2011 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the Charity has prepared its accounts on an accruals basis and is also registered in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I confirm that I am qualified to undertake the examination because I am a member of ACCA, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) 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.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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

• 1 accounting records were not kept in respect of the Charity as required by section 44 (1) (a) of the 2005 Act and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and section 130 of the 2011 Act; or

• 2 the financial statements do not accord with those records; or

• 3 the financial statements do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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

Bache Brown & Co Limited

Swinford House Albion Street Brierley Hill West Midlands DY5 3EE

Dated: 20 September 2024

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Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted Restricted funds funds 2023 2023 Notes £ £ Income from: Donations and legacies 3 300,166 123,841 Investments 4 9,801 - Total income 309,967 123,841 Expenditure on: Raising funds 5 1,122 - Charitable activities 6 345,249 140,593 Total expenditure 346,371 140,593 Net income/(expenditure) (36,404) (16,752) Transfers between funds (4,468) 4,468 Net movement in funds 8 (40,872) (12,284) Reconciliation of funds: Fund balances at 1 January 2023 1,175,055 258,668 Fund balances at 31 December 2023 1,134,183 246,384	Total Unrestricted Restricted funds funds 2023 2022 2022 £ £ £ 424,007 505,530 192,209 9,801 650 - 433,808 506,180 192,209 1,122 1,792 - 485,842 343,089 124,008 486,964 344,881 124,008 (53,156) 161,299 68,201 - (8,448) 8,448 (53,156) 152,851 76,649 1,433,723 1,022,204 182,019 1,380,567 1,175,055 258,668	Total 2022 £ 697,739 650
		698,389
		1,792 467,097
		468,889
		229,500 -
		229,500 1,204,223
		1,433,723

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2023

			2023			2022
	Notes	£		£	£		£
Fixed assets
Tangible assets	12			8,956			9,699
Current assets
Debtors	13	20,052			24,807
Cash at bank and in hand		1,371,878			1,411,694
		1,391,930			1,436,501
Creditors: amounts falling due within
one year	14	(20,319)			(12,477)
Net current assets				1,371,611			1,424,024
Total assets less current liabilities				1,380,567			1,433,723
Income funds
Restricted funds	16			246,384			258,668
Unrestricted and designated funds	17	1,134,183			1,175,055
				1,134,183			1,175,055
				1,380,567			1,433,723

The financial statements were approved by the Trustees on 20 September 2024

OAEE4B46EA194C7... Mr A March Trustee

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Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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. 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 or grantors 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.

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CHERNOBYL CHILDREN'S LIFELINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

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.

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Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

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 Restricted funds funds 2023 2023 £ £ Donations and gifts 279,350 123,841 Legacies receivable 20,816 - 300,166 123,841	Total Unrestricted Restricted funds funds 2023 2022 2022 £ £ £ 403,191 449,883 192,209 20,816 55,647 - 424,007 505,530 192,209	Total 2022 £ 642,092 55,647
		697,739

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Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

4 Income from investments

		Unrestricted	Unrestricted
		funds	funds
		2023	2022
		£	£
	Interest receivable	9,801	650
5	Raising funds
		**Unrestricted **	Unrestricted
		funds	funds
		2023	2022
		£	£
	Telephone and fax (incorporating relocation expenses)	944	1,204
	Printing, postage and stationery	178	588
		1,122	1,792
6	Charitable activities
		2023	2022
		£	£
	Staff costs	61,246	82,789
	Depreciation and impairment	2,792	559
	Expenditure incurred relating to voluntary income	421,804	383,749
		485,842	467,097
		485,842	467,097
	Analysis by fund
	Unrestricted funds	345,249	343,089
	Restricted funds	140,593	124,008
		485,842	467,097

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Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

7 Analysis of expenditure by activities

		2023	2022
		£	£
	Staff costs	61,246	82,789
	Depreciation and impairment	2,792	559
	Expenditure incurred relating to voluntary income	421,804	383,749
		485,842	467,097
	Analysis of direct costs
	Travel expenses	1,460	2,412
	Programme expenses - Links	82,177	43,254
	Family support project	140,593	124,008
	Belarus and Ukraine project costs	157,686	166,584
		381,916	336,258
	Analysis of support costs
	Staff costs	61,246	82,789
	Trustees' expenses	490	423
	Rent, rates, water, light and heat	8,153	8,183
	Insurance	6,183	6,055
	Light and heat	1,443	1,406
	Legal & professional fees	-	3,967
	Motor running expenses	1,211	3,957
	Sundries	306	879
	Belarus and Minsk office and administration	-	2,683
	Depreciation	2,792	559
	Subscriptions	857	547
	Bank charges	2,290	2,421
	Repairs and renewals	57	1
	Travel expenses	1,169	9,862
	IT expenses	1,817	1,650
	Auditor's remuneration	-	4,560
	Accountancy fees	15,912	897
		103,926	130,839
	Governance costs amounted to £15,912 for the year (2022: £5,457)
8	Net movement in funds	2023	2022
		£	£
	The net movement in funds is stated after charging/(crediting):
	Depreciation of owned tangible fixed assets	2,792	559

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Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

9 Employees

The average monthly number of employees during the year was:

	2023	2022
	Number	Number
UK office and administration	2	2
Employment costs	2023	2022
	£	£
Wages and salaries	54,014	68,707
Social security costs	1,148	2,397
Other pension costs	6,084	11,685
	61,246	82,789

Staff costs detailed above include the following amounts:

Key management received remuneration of £46,786 the year (2022: £42,385).

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

10 Trustees

During the year, Trustees received £490 reimbursement of expenses for travel costs (2022: £423).

During the year, no Trustees received any remuneration (2022: £Nil).

During the year, no Trustees received any benefits in kind (2022: £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.

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Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

12 Tangible fixed assets Fixtures and fittings £ Cost At 1 January 2023 9,268 Additions 2,049 At 31 December 2023 11,317 Depreciation and impairment At 1 January 2023 8,590 Depreciation charged in the year 537 At 31 December 2023 9,127 Carrying amount At 31 December 2023 2,190 At 31 December 2022 678 13 Debtors Amounts falling due within one year: Other debtors Prepayments and accrued income 14 Creditors: amounts falling due within one year Other taxation and social security Trade creditors Other creditors Accruals and deferred income 15 Retirement benefit schemes Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes	Motor vehicles £ 9,500 - 9,500 479 2,255 2,734 6,766 9,021 2023 £ 13,155 6,897 20,052 2023 £ 1,907 6,113 5,517 6,782 20,319 2023 £ 6,084	Total £ 18,768 2,049
		20,817
		9,069 2,792
		11,861
		8,956
		9,699
		2022 £ 18,537 6,270
		24,807
		2022 £ 1,118 185 211 10,963
		12,477
		2022 £ 11,685

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Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

15 Retirement benefit schemes

(Continued)

The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.

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Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

Restricted funds	The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may	be used.	Movement in funds Movement in funds	Balance at Incoming Resources Transfers Balance at Incoming Resources Transfers Balance at	1 January 2022 resources expended 1 January 2023 resources expended 31 December	2023	£ £ £ £ £ £ £ £ £	Family Support Project 182,019 192,209 (124,008) 8,448 258,668 123,841 (140,593) 4,468 246,384		The Family support project fund is a restricted fund. Incoming resources are collected separately and represent amounts attributable to specific sponsored families.
16

Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

Unrestricted and designated funds	The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as	to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.	Movement in funds Movement in funds	Balance at Incoming Resources Transfers Balance at Incoming Resources Transfers Balance at	1 January 2022 resources expended 1 January 2023 resources expended 31 December	2023	£ £ £ £ £ £ £ £ £	General fund 212,199 137,298 (134,892) 17,474 232,079 98,778 (106,509) 155,532 379,880	Air Fare and visas reserve 230,000 - - - 230,000 - - (180,000) 50,000	Medical expenses reserve 30,000 - - - 30,000 - - 20,000 50,000	Schools and Universities 15,000 - - - 15,000 - - - 15,000	Links programme expenses reserves 344,447 234,271 (43,404) (196,048) 339,266 106,837 (82,177) - 363,926	Special projects 190,558 134,611 (166,585) 170,126 328,710 104,352 (157,685) - 275,377	1,022,204 506,180 (344,881) (8,448) 1,175,055 309,967 (346,371) (4,468) 1,134,183
17

Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

Docusign Envelope ID: B846529E-7925-4886-A41A-C116839179AF

CHERNOBYL CHILDREN'S LIFELINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

18 Analysis of net assets between funds

Unrestricted Restricted funds funds 2023 2023 £ £ At 31 December 2023: Tangible assets 8,956 - Current assets/(liabilities) 1,125,227 246,384 1,134,183 246,384 Unrestricted Restricted funds funds 2022 2022 £ £ At 31 December 2022: Tangible assets 9,699 - Current assets/(liabilities) 1,165,356 258,668 1,175,055 258,668	Total 2023 £ 8,956 1,371,611
	1,380,567
	Total 2022 £ 9,699 1,424,024
	1,433,723

19 Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

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