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2021-03-31-accounts

Page
Reference and administrative details
Trustees'
Annual
Report
Independent
auditor's		 report
Balance sheet
Funds Statements:-
Statement
of Financial		 Activities
Notes to the accounts

Charity name CHILDREN CARE CENTRE CHILDREN CARE CENTRE
Charity registration number 1014813
Pdincipal office 86 Hampton
Road
Forest Gate
London
ET ONU
Registered office 86 Hampton
Road
Forest Gate
London
E7 ONU
Trustees Mr I Y Kaba
Mr Y MKarmadi
Mr Y YShikora
Secretary/ Treasurer MrY M Karmadi
Bankers NatWest Bank
Ground
Floor
1-11Broadway, Strafford
London
E154BQ
Bank of Baroda
Aldgate East Branch
128Commercial Road
Aldgate East
London
E1 1NL
Auditors Eall Ondhia
Ltd
Chartered
Certified Accountant
Charter House
8-10Station Road
Manor Park, London
E12 5BT

2021 2020
6 2
Net income before revaluation 111,594 255,233
Revaluation gain during the year 1,237,853
Net income 111,594 255,233
Unrestricted Revenue Funds available far the general purposes ofthe charity 2,475,882 2,364,287
Unrestncted revaluation reserve 2,760,744 2,760,744
Total Unrestricted
Funds		 5,236,626 5,125,031
Restricted
revaluation
reserve
Total Restricted Funds
TotalFunds 5,236,626 5,125,031
Financial review afthe posmon at the repa¹g date, 31March 2021.
The trustees are satisfied with the financial statements as at the year end however are uncertain to continue to raise same level of
funds to meet the objectives ofthe charity due to dispute among trustees and Executive council being inactive.

Statement ofTrustees'
Responsibilities
The trustees
are responsible
for preparing
the Annual
Report and the		 financial statements in accordance with applicable law and
regulations.
The law applicable
to charities
in England
& Wales requires
the Vustees to prepare		 financial statements for each financial year in
accordance
with United
Kingdom
Generally Accepted Accounting
Practice		 (United Kingdom
Accounting
Standards		 and applicable
lawj.
The trustees
must not approve the finanwal
statements
unless they are satisfied that they give		 a true and fair view ofthe state ofaffairs
ofthe charity and of the incoming
resources
and application
ofresources,		 including
the		 income and expenditure, ofthe charity for that
period.
In preparing
these financial statements,
the trustees are required to:
-select suitable accounting
policies and apply them consistently;
-observe the methods
and principles
in the Charities SORP,
—make judgments
and accounting
estimates that are reasonable
and		 prudent;
-state whether
applicable
UK Accounting
Standards
have been followed, subject to		 any
material departures
disdosed
and explained
in the financial statements;
-prepare the financial statements
on the going concern basis unless		 it is inappropriate
to presume
that the charity
will continue to operate.
The Trustees are also responsible
for maintaining
adequate
accounting		 records which disclose with reasonable accuracy at any time
the financial
position
of the charity
and which are suflicient to show and		 explain the charity's transactions and enable them to ensure
that the financial
statements
comply
with
regulafions
made under the Charities
Act 20tt.They		 are also responsible
for safeguarding
the assets ofthe charity and hence for taking reasonable
steps for the prevention		 and detection offraud and other irregulariities.
This report was approved
by the board oftrustees
on 14December 2022.

Notes 2021 2020
6 F
Fixed assets
Tangible assets 872 1,396
Investments held as fixed assets 4,671,586 4,621,586
Total fixed assets 4,672,458 4,622,981
Current assets
Debtors 7 26,864 37,657
Cash at bank and in hand 555,564 477,253
Statement of Financial Activities - Prior Year statement
Total current assets 582,428 514,910
Creditors: amounts falling due within
one year (18,260) (12,860)
Net Current Assets 564,168 502,050
The total of net assets ofcharity 5,236,626 5,125,031
The total of net assets ofcharity is funded by the fund ofcharity as follows:-
Restricted funds
Unrestricted Funds
Unrestricted Revenue Funds 10 2,475,882 2,364,287
Unrestricted Revaluation Reserve 10 2,760,744 2,760,744
5,236,626 5,125,031
Total charity funds 5,236,626 5,125,031

Statement ofFin anc ial Activities for the year ende d 31March 2 021
Current year Current year Current year Prior Year Prior Year Prior Year
Unrestricted Restricted Total Funds Unrestricted Restricted TotalFunds
Funds Funds Funds Funds
2021 2021 2021 2020 2020 2020
Incoming resources:
Donations 12 53,179 7,950 61,129 60,494 36,250 96,744
Investments 13 230,932 230,932 272,320 272,320
Total income 284,112 7,950 292,062 332,814 36„250 369,064
Resources expended:
Raising funds 19 71,871 71,871 45,662 45,862
Charitable
activities		 18 100,122 7,950 108,072 31,545 36,250 67,795
Depreciation 20 524 524 174 174
Total expenditure 172,517 7,950 180,467 77,581 36,250 113,831
Net income forthe year 111,594 111,594 255,233 255,233
Net income after transfers 111,594 111,594 255,233 255,233
Net gains on revaluation offixed assets
1,237,853 1,237,853
Net movement
in funds		 111,594 111,594 1,493,085 1,493,085
Reconciliation
offunds:-
Total funds brought forward 5,125,031 5,125,031 3,631,946 3,631,946
Total funds carried forward 5,236,626 5,236,626 5,125,031 5,125,031

Accounting
policies
a. Basis ofpreparation
and accounting
convention
The accounts have been prepared
on the accruals basis,
in accordance
with the Statement		 of Recommended Practice. Accounting and
Reporting
by Chanties
prepading
their accounts
in accordance
with the Finanoal
Reporting		 Standard
applicable		 m the UK and Republic
of Ireland
(FRS102) issued
on 16 July 2014 and the Charities
Act 2011 and
UK Generally
Accepted
Practice as
it		 applies from I
January 2015.
"The financial
statements
have
been
prepared
to give a 'true
and
fair' view and have		 departed
from the		 Charities (Accounts and
Reports) Regulations
2008 only to the extent required
to provide a 'true and fair view'. This		 deparlure
has involved
following		 Accounting
and
Reporting
by Chadities
preparing
their accounts
in accordance
with the Financial
Reporting
Standard		 applicable in the UK and
Republic
of Ireland
(FRS 102) issued
on 16 July 2014 rather
than
the Accounting
Recommended
Practice effective from
1 Apnl 2005 which has since been vnthdrawn J		 and
Reporting
by		 Chadities: Statement of
The trust constitutes
a public benefit entity as defined
by FRS102.
b. Income recognition
Donations are recogmzed
where there is entitlement,
certainty of receipt and the amount can be measured
with		 sufficient reliability.
Investment
income is recognized
on a receivable basis.
Income from chantable
activities
include
income recognized
as earned (as the related goods or services are		 provided) under contract,
and recognized
where there is entitlement,
certainty ofreceipt and the amount can be measured
with sufficient		 reliability.
All income is accounted for gross, before deducting
any related fees orcosts.
c. Recognition of liabilities and expenditure
A liability,
and the related expenditure,
is recognized
when a legal or constructive
obligation		 exists as a result ofa past event, and when
it is more likely than not that a transfer of economic benefits
will be required
m settlement,		 and when
the amount
of the obligation		 can
be measured
or reliably estimated.
Chantable
expenditures
compnse those costs incurred
by the chanty
in the delivery of its		 activities
and services for its		 beneficiaries. It
includes
both costs that can be directly allocated to such activiges and those costs ofan indirect nature necessary to support		 them.
d. Fixed asset
Fixed asset including
Land and Building are shown
initially
at cost upon acquisition
and at		 their market value at the balance sheet date
at the end ofthe finanoal
period
Land and building
is not depreciated as the residual
value ofthe building
is at least that
in		 the accounts due to continued repairs and
maintenance.
All gains on fixed asset revaluations,
whether
realized or unrealized,
are included
in ofthe		 Statement of Financial Activities.
e. Tangible fixed assets
Tangible fixed assets are measured
at their original cost value, or subsequent
revaluaffon,		 or ifdonated, as described above. Cost
value includes
all costs expended
in bringing the asset into its intended
working
condition.
f. Depreciation
Depredation
is provided
on tangible
ffxed assets so as to write offthe cost less any estimated
residual
value,		 over their expected useful
economic life.
g. Debtors
Trade debtors are recognized
initially
at the transaction
pnce. They are subsequently
measured
at amortized		 cost uwng the effective
interest
method,
less provision
for impairment.
A provision
for impairment
of trade
debtors
is established		 when
there		 is objective
evidence that the charity
will not be able to collect all amount
due according to the original		 terms ofreceivables
h. 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
matudities
ofthree months orless and bank overdrafts.
Bank overdrafts
are shown
within		 borrowmgs
in current		 liabilities.

2 Liability to taxation Liability to taxation Liability to taxation Liability to taxation Liability to taxation Liability to taxation
The Trustees consider that the charity satisfies the Chanty is potenba8y exempt from taxation in respect of income or capital gains of
the chanty.
Value Added		 Tax is not recoverable by the chanty, and is therefore included in the relevant costs in the Statement of
Financial Activities
3 Net surplus
before		 tax in the financial year
2021 2020
f.
The net surplus
before tax in the finanaal		 year is started affer changing:-
Auditors'
remuneration		 5,400 5,400
4 Staff costs and emoluments
Numbers offuff time employees or fuff time equivalents 2021 2020
The average
number		 of total staff employed m the year was
There is no staff other than trustees during the current year and previous year.
5 Tangible fixed assets
Office Total
Equipment
f
Cost
At 1 Apnl 2020 1,570 1,570
Additions
At 31 March 2021 1,570 1,570
Depreciation
At 1 April 2D2D 174 174
Charge for the year 524 524
At 31 March 2021 698 698
Net book value
At 31 March 2021 872 872
At 31 March 2020 1,396 1,396

10 Change
in		 Change
in		 total funds total funds over the year as shown over the year as shown in Note 9,analyzed in Note 9,analyzed by individual by individual funds funds
Funds brought Movement
in		 Transfers Funds carried
forward
from		 funds in 2021 between funds forward to 2021
2020 in 2021
See Note 11
5
Unrestricted funds:-
Unrestricted Revenue Funds 2,364,287 111,594 2,475,882
Unrestricted Revaluation Reserve 2,760,744 2,760,744
Total unrestricted
funds		 5,125,031 111,594 5,236,626
Restricted funds:-
Restricted Fixed Asset Funds
Total restricted funds
Total charity funds 5,125,031 111,594 5,236,626
Change
in		 total funds over the year as shown in Note 9, analyzed by individual
funds-prior		 year
Funds brought Movement
in		 Transfers Funds carried
forward from funds in 2020 between funds forward to 2021
2019 in 2020
See Note 11
5
Unrestricted funds:.
Unrestricted Revenue Funds 2,109,055 255,233 2,364,287
Unrestricted Revaluation Reserve 1,522,891 1,237,853 2,760,744
Total unrestricted
funds		 3,631,946 1,493,086 5,125,031
Restricted funds:-
Restncted Revenue
Funds
Total restricted funds
Total charity funds 3,631,946 1,493,086 5,125,031

otes to the Accounts fo Accounts fo Accounts fo r the year ended 31 March 2021
11 Analysis of movements in funds over the year as shown in Note 10
Other
Income Expenditure Gains 8 Movement
Losses in funds
2021 2021 2021 2021
6 5 5
Unrestricted
funds:-
Unrestncted Revenue Funds 284,112 (172,517) 111,594
Unrestricted Revaluation Reserve
Restricted funds:-
Restncted Revenue
Funds		 7 950 (7950)
292,062 (180,467) 111,594
Analysis ofmovements in funds over the year as shown in Note 8-prior year
Analysis o fmovem en ts in funds over the y ear as shown
in Note 8-p		 rior year
Other
Income Expenditure Gains a Movement
Losses in funds
2020
5		 2020
5		 2020
5		 2020f
Unrestricted funds:-
Unrestncted Revenue Funds 332,814 (77,581) 255,233
Unrestncted Revaluation Reserve
Reslricted funds:-
Restncted Revenue Funds 36,250 (36,250)
369,064 (113,831) 255,233

Current year Current year Current year Current year Prior Year
Unrestricted Funds Restricted Funds Total Funds Total Funds
2021 2021 2021 2020
6 F 6 6
Donations and gifts 53,179 7,950 61,129 96,744
Total income from donations 53,179 7,950 61,129 96,744
13 Investment income
Current year Current year Current year Prior Year
Total Funds Total Funds
Unrestricted Funds Restricted Funds
2021 2021 2021 2020
6 6 5
Property Rental Income 230,435 230,435 272,042
Bank Interest Receivable 497 497 276
Total investment income 230,932 230,932 272,320

Current year Current year Current year Current year Current year Prior Year
Total Funds Total Funds
Unrestricted Funds Restricted Funds
2021 2021 2021 2020
6
Travel and Subsistence - Charitable Activities 3,156 3,156 1,135
Total direct spending 3,156 3,156 1,135

Expendi ture
o		 n charitable
a		 ctivities- Grant funding
o		 ctivities- Grant funding
o		 factivities factivities
Current year Current year Current year Prior Year
Total Funds Total Funds
Unrestricted Funds Restricted Funds
2021 2021 2021 2020
6 6 6 6
Grants (Bache Ka Ghar Amod) 91,050 7,950 99,000 60,000
Total grantmaking costs 91,050 7,950 99,000 60,000
Support costs for charitable activities
Current year Current year Current year Prior Year
Total Funds Total Funds
Unrestricted Funds Restricted Funds
2021 2021 2021 2020
Stationery and printing 347 347
Bank charges 170 170 60
Total support costs 517 60

Other Expen di tu re
-G		 ov ernance
costs
Current year Current year Current year Prior Year
Total Funds Total Funds
Unrestricted Funds Restricted Funds
2021 2021 2021 2020
6 6 f 6
Auditor's fees 5,400 5,400 6,600
Total Governance costs 5,400 5,400 6,600
Total Charitable expenditure
Current year Current year Current year Prior Year
Unrestricted Funds Restricted Funds Total Funds Total Funds
2021 2021 2021 2020
6 6 6 6
Total direct spending 3,156 3,156 1,135
Total grantmaking costs 91,050 7,950 99,000 60,000
Total support costs 517 517 60
Total Governance costs 5,400 5,400 6,600
Total charitable expenditure 100,122 7,950 108,072 67,795
Expenditure on raising funds and costs ofinvestment management
Current year Current year Current year Prior Year
Unrestricted Funds Restricted Funds Total Funds Total Funds
2021 2021 2021 2020
r 6 f
Property rates 551 551 665
Property insurance 5,923 5,923 5,364
Property repairs and
charitable
property		 maintenance for 65,398 66,398 39,832
Total fundraising costs 71,871 71,871 45,862
Deprecation
Current year Current year Current year Prior Year
Unrestricted Funds Restricted Funds Total Funds Total Funds
2021 2021 2021 2020
Deprecation 524 524 174
Total deprecation 524 524 174