Charity Registration No. 1059832
Company Registration No. 03220045 (England and Wales)
CHERNOBYL CHILDREN'S PROJECT (UK)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
CHERNOBYL CHILDREN'S PROJECT (UK)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees B R Hardwick C McElholm L Murphy Executive Director L Walker National Treasurer C McElholm Secretary C McElholm Charity number 1059832 Company number 03220045 Principal address Kinder House Fitzalan Street Glossop SK13 7DL Registered office Kinder House Fitzalan Street Glossop SK13 7DL Independent examiner G Lindsay FCA TC Group Swinford House Albion Street Brierley Hill West Midlands DY5 3EE Bankers Co-operative Bank Plc 34-38 High Street Solihull West Midlands B91 3TB
CHERNOBYL CHILDREN'S PROJECT (UK)
CONTENTS
| Page | |
|---|---|
| Trustees report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 13 |
CHERNOBYL CHILDREN'S PROJECT (UK)
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025
The trustees present their annual report and financial statements for the year ended 30 September 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and “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 for accounting periods commencing from 1 January 2016)
Objectives and activities
The Charities objectives and activities as set out in the Memorandum of Association are:
To promote such charitable purpose or purposes for persons living in Belarus, Ukraine or Western Russia who are suffering as a result of the Chernobyl disaster and in particular but without limiting the foregoing.
To provide holidays and other recreational activities, in the interests of social welfare for children whose health has been affected by the disaster, with the object of improving their conditions of life.
To relieve sickness and preserve and protect the health of such persons.
To educate the public about the health and enviromental effects of the Chernobyl disaster and its implications for the future of nuclear power.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance
We have continued to fund “Rodni Kut” our family home for disabled young people in Rogachev. We also continue to support the institutions for people with learning disabilities at Zhuravichi, Vikov and Rechitsa by employing a part time carer /social worker in each of them to help the young people with activities and crafts.
We continue to support young people with disabilities who are living with their families in Gomel, enabling them to meet at the Mayflower Centre or in local parks and galleries.
We have continued to provide some funding to the children’s cancer charity in Minsk ‘Children in Trouble’ and this has helped them to continue their work supporting children and their parents in the cancer hospital and processing large donations of medicines from the US which go to many different hospitals in Minsk.
We have provided training and support for families fostering children, with a particular focus on children with disabilities or mental health issues. As it is currently impossible to visit Belarus, our Executive Director made a visit to Georgia in August 2025 to meet the Director of our partner organisation ‘Supporting Children Together’ to discuss our projects and make financial arrangements. We also continued to fund a nurse and a psychologist working with families in Gomel Region.
Financial review
The largest proportion of our income was received from both individual and corporate donors in the form of both one-off and regular donations. Our charity shop also continues to provide a significant source of income.
This year we had very little in terms of larger donations, however, during 2025 a contract was negotiated by our partners ‘Supporting Children Together’ with UNICEF who will fund expansion of this work to prevent the institutionalisation of children during the forthcoming year.
We are shrinking as a charity as activities in Belarus have been very limited since the war with the Ukraine and us having to cease hosting children back in 2020 due to the political situation in eastern Europe.
As a result of this, the Charity has seen it's bank balances reduce by £49,248.
It is not the current policy of the Charity to set funds aside as reserves.
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CHERNOBYL CHILDREN'S PROJECT (UK)
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
It is not the Charity's policy to invest funds for the long term.
The Charity's expenditure used to be seasonal as the recuperative holidays in the United Kingdom and Belarus, which used to form part of its major activities, took place mainly during the months of July and August. However, in recent years these have not been possible and expenditure has been mainly the direct funding of our projects in Belarus on a regular basis throughout the year.
Risk Management
A review of the major risks to which the Charity is exposed, as identified by the Trustees, has been carried out and systems have been established to mitigate those risks. Our policies and guidelines are updated annually to improve the operation of the charity and the safety and security of all concerned.
We intend to continue and develop our objectives and activities with the resources made available to the charity.
Structure, governance and management
The charity is a company limited by guarantee, incorporated on 3 July 1996 and registered as a charity on 17 December 1996. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.
The trustees, who are also the directors for the purpose of company law, and who served during the year were:
B R Hardwick C McElholm L Murphy
Recruitment and Appointment of Management Committee
The directors of the company are also Charity Trustees for the purposes of Charity Law. The Management Committee consists of the Trustees and the Executive Director. Under the Memorandum of Association the number of Trustees shall not be less than three. At each Annual General Meeting one third of the Trustees retire by rotation and are eligible for re-election. If the number of Trustees is not three or a multiple of three, the number nearest to one third shall retire from office.
Organisational Structure
Chernobyl Children's Project (UK) has a Management Committee consisting of the Trustees and the Executive Director. A scheme of delegation is in place and day to day responsibility for the running of the Charity rests with the Executive Director.
The trustees report was approved by the Board of Trustees.
B R Hardwick Trustee Dated: 23 April 2026
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CHERNOBYL CHILDREN'S PROJECT (UK)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CHERNOBYL CHILDREN'S PROJECT (UK)
I report to the trustees on my examination of the financial statements of Chernobyl Children's Project (UK) (the charity) for the year ended 30 September 2025.
Responsibilities and basis of report
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
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:
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1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
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4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Graham Lindsay FCA
The Institute of Chartered Accountants in England & Wales
TC Group
Swinford House Albion Street Brierley Hill West Midlands DY5 3EE
Dated: 23 April 2026
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CHERNOBYL CHILDREN'S PROJECT (UK)
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 2 96,348 2,432 Interest received 3 199 - Other income 4 8,423 415 Total income 104,970 2,847 Expenditure on: Raising funds 5 24,770 - Charitable activities Projects in Belarus 6 29,456 97,335 Total charitable expenditure 29,456 97,335 Total resources expended 54,226 97,335 Net incoming/(outgoing) resources before transfers 50,744 (94,488) Gross transfers between funds (94,489) 94,489 Net (expenditure)/income for the year/ Net movement in funds (43,745) - Fund balances at 1 October 2024 64,971 - Fund balances at 30 September 2025 21,226 - |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 98,780 102,058 2,632 199 43 - 8,838 2,761 585 107,817 104,862 3,217 24,770 20,994 - 126,791 30,069 94,698 126,791 30,069 94,698 151,561 51,063 94,698 (43,744) 53,799 (91,481) - (91,481) 91,481 (43,745) (37,682) - 64,971 102,654 - 21,226 64,971 - |
Total 2024 £ 104,690 43 3,346 108,079 20,994 124,767 124,767 145,761 (37,682) - (37,682) 102,653 64,971 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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CHERNOBYL CHILDREN'S PROJECT (UK)
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
| Notes Current assets Debtors 12 Cash at bank and in hand Creditors: amounts falling due within one year 13 Net current assets Income funds Unrestricted funds |
2025 £ 9,499 16,922 26,421 (5,195) |
£ 21,226 21,226 21,226 |
2024 £ 3,824 66,170 69,994 (5,024) |
£ 64,971 |
|---|---|---|---|---|
| 64,971 | ||||
| 64,971 |
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2025.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Trustees on 23 April 2026
| B R Hardwick | C McElholm |
|---|---|
| Trustee | Trustee |
| Company Registration No. 03220045 |
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CHERNOBYL CHILDREN'S PROJECT (UK)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1 Accounting policies
Charity information
Chernobyl Children's Project (UK) is a private company limited by guarantee incorporated in England and Wales. The registered office is Kinder House, Fitzalan Street, Glossop, SK13 7DL.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “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 for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
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. We have reduced some expenditure in Belarus and salaries in the UK. Our partners in Gomel have a contract with UNICEF which funds office expenses, some travel and half the accountants salary, along with the salaries for a team of people employed specifically for the project. We have had several donations from smaller Chernobyl charities which have been forced to close, and we expect to get more over the next couple of years. 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 PROJECT (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
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.
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting vouluntary income and the costs of trading for fund raising purposes.
Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for it beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the Charity and include the audit fees and costs linked to the strategic management of the Charity.
All costs are allocated between the expenditure categories of the statement of financial activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, other are apportioned on an apportioned on a appropriate basis.
1.6 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.
1.7 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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CHERNOBYL CHILDREN'S PROJECT (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
1 Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including trade and other payables, 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 receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Accounts 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 payables 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.
1.8 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.
2 Income from donations and legacies
| Unrestricted Restricted funds funds 2025 2025 £ £ Donations and gifts 96,348 2,432 Donations and gifts Other 96,348 2,432 96,348 2,432 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 98,780 102,058 2,632 98,780 102,058 2,632 98,780 102,058 2,632 |
Total 2024 £ 104,690 |
|---|---|---|
| 104,690 | ||
| 104,690 |
3 Income from investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Interest receivable | 199 | 43 |
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CHERNOBYL CHILDREN'S PROJECT (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
4 Other income
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | |
| £ | £ | £ | £ | £ | £ | |
| Gift aid | 8,423 | 415 | 8,838 | 2,761 | 585 | 3,346 |
5 Raising funds
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Fundraising | ||
| Staging fundraising events | 1,222 | 1,566 |
| Other fundraising costs | 299 | 305 |
| Staff costs | 22,664 | 18,446 |
| Support costs | 585 | 677 |
| Fundraising | 24,770 | 20,994 |
| Expenditure on charitable activities | ||
| Projects in | Projects in | |
| Belarus | Belarus | |
| 2025 | 2024 | |
| £ | £ | |
| Direct costs | ||
| Activities undertaken directly | 97,335 | 94,698 |
| Share of support and governance costs (see note 7) | ||
| Support | 26,233 | 27,163 |
| Governance | 3,223 | 2,906 |
| 126,791 | 124,767 | |
| Analysis by fund | ||
| Unrestricted funds | 29,456 | 30,069 |
| Restricted funds | 97,335 | 94,698 |
| 126,791 | 124,767 |
6 Expenditure on charitable activities
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CHERNOBYL CHILDREN'S PROJECT (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
| 7 Support costs Support costs Governance costs £ £ Staff costs 9,525 - Management fees - 235 Belarus premises 4,180 - UK premises 11,737 289 Communications 209 5 Insurance 488 244 Other administrative 680 17 Independent examiners fee - 960 Accountancy fees - 1,474 26,818 3,223 Analysed between Fundraising 585 - Charitable activities 26,233 3,223 26,818 3,223 |
2025Support costs Governance costs £ £ £ 9,525 10,226 - 235 - 229 4,180 4,180 - 12,026 11,645 260 214 249 6 732 455 227 697 1,085 24 960 - 864 1,474 - 1,296 30,041 27,840 2,906 585 677 - 29,456 27,163 2,906 30,041 27,840 2,906 |
2024 £ 10,226 229 4,180 11,905 255 682 1,109 864 1,296 |
|---|---|---|
| 30,746 | ||
| 677 30,069 |
||
| 30,746 |
| 8 | Net movement in funds | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| The net movement in funds is stated after charging/(crediting): | |||
| Fees payable for the independent examination of the charity's financial | |||
| statements | 960 | 864 |
9 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
10 Employees
The average monthly number of employees during the year was:
| 2025 | 2024 |
|---|---|
| Number | Number |
| 2 | 2 |
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CHERNOBYL CHILDREN'S PROJECT (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
| 10 | Employees | (Continued) | |
|---|---|---|---|
| Employment costs | 2025 | 2024 | |
| £ | £ | ||
| Wages and salaries | 32,189 | 28,672 |
There were no employees whose annual remuneration was more than £60,000.
11 Taxation
As a charity, Chernobyl Children's Project (UK) is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.
12 Debtors
| Amounts falling due within one year: Other debtors Prepayments and accrued income 13 Creditors: amounts falling due within one year Other taxation and social security Accruals and deferred income |
2025 £ 9,037 462 9,499 2025 £ 171 5,024 5,195 |
2024 £ 3,388 437 |
|---|---|---|
| 3,825 | ||
| 2024 £ - 5,024 |
||
| 5,024 |
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CHERNOBYL CHILDREN'S PROJECT (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
14 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 | Movement in funds | Movement in funds | |||||
|---|---|---|---|---|---|---|---|---|
| Incoming | Resources | Transfers | Balance at | Incoming | Resources | Transfers | Balance at | |
| resources | expended | 1 October 2024 | resources | expended | 30 September | |||
| 2025 | ||||||||
| £ | £ | £ | £ | £ | £ | £ | £ | |
| Projects in Belarus | 3,217 | (94,698) | 91,481 | - | 2,847 | (97,335) | 94,488 | - |
Restricted funds represent donations and grants specifically to support organisations in Belarus or projects established by the charity in Belarus. These organisations and projects have been established to support children and young people who are suffering from a variety of medical conditions.
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CHERNOBYL CHILDREN'S PROJECT (UK)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
15 Unrestricted 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.
| At 1 October | At 1 October | Incoming |
Incoming |
Resources | Resources | Transfers | At 30 | |
|---|---|---|---|---|---|---|---|---|
| 2024 | resources | expended | September | |||||
| 2025 | ||||||||
| £ | £ | £ | £ | £ | ||||
| General funds | 64,971 | 104,970 | (54,226) | (94,489) | 21,226 | |||
| Previous year: | At 1 October | Incoming |
Resources | Transfers | At 30 | |||
| 2023 | resources | expended | September | |||||
| 2024 | ||||||||
| £ | £ | £ | £ | £ | ||||
| General funds | 102,653 | 104,862 | (51,063) | (91,481) | 64,971 | |||
| Analysis of net assets between funds | ||||||||
| Unrestricted | Restricted | Total |
Unrestricted | Restricted | Total | |||
| funds | funds | funds | funds | |||||
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | |||
| £ | £ | £ | £ | £ | £ | |||
| Fund balances at 30 | ||||||||
| September 2025 are | ||||||||
| represented by: | ||||||||
| Current assets/(liabilities) | 21,226 | - | 21,226 | 64,971 | - | 64,971 | ||
| 21,226 | - | 21,226 | 64,971 | - | 64,971 |
16 Analysis of net assets between funds
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