COMPANY REGISTRATION NUMBER 3436135
CHILDREN AT RISK FOUNDATION COMPANY LIMITED BY GUARANTEE
UNAUDITED FINANCIAL STATEMENTS
31 DECEMBER 2021
CHARITY NUMBER 1066396
CHILDREN AT RISK FOUNDATION
CONTENTS
| Page | |
|---|---|
| Legal and administrative information | 3 |
| Trustees’ Report | 4-13 |
| Independent Examiners’ Report | 14 |
| Statement of financial activities | 15 |
| Balance Sheet | 16 |
| Notes to the Accounts | 17-22 |
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
2
CHILDREN AT RISK FOUNDATION
LEGAL AND ADMINISTRATIVE INFORMATION
TRUSTEES:
Mr Jeremy Barnes Ms Sarah Clark Ms Emma Ferguson Ms Helena Maxwell Ms Nicole Reed Mrs Deborah Unger
Secretary: Mr Alexander Hannay Treasurer: Mrs Claire Thompson Chairman: Mr Alexander Hannay
CHAIRTY NUMBER: 1066396
REGISTERED NUMBER: 3436135 REGISTERED OFFICE: 3 The Orchard LONDON W4 1JZ
INDEPENDENT EXAMINER:
Samantha Nicholson BA (Hons) (open) MAAT Nicholson & Co (Sheffield) Ltd Knowle House 4 Norfolk Park Road SHEFFIELD S2 3QE
BANKERS:
Barclays Bank 75 King Street London W6 9HY
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
3
CHILDREN AT RISK FOUNDATION TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021
Structure, Governance and Management
Legal Status
Children at Risk Foundation, CARF-UK is constituted as a Company, Limited by Guarantee and governed by a Memorandum and Articles of Association.
Management
The charity is managed by a Board of Trustees. This body meets at least three times a year to make policy and strategic decisions.
There were no changes to the composition of the Board of Trustees during the year.
Related Parties
CARF-UK (Children at Risk Foundation – UK) is a UK charity that raises funds and awareness on the behalf of a Brazilian Charity called ACER (Assoçiaçao de Apoio a Criança em Risco) which translates as ‘Association for Supporting Children at Risk’. ACER is the executive partner in this relationship; ACER does all the work on the ground in Brazil.
The Trustees approved a consultancy agreement on 17[th] December 2018 with Jonathan Hannay, a connected person, to carry out services on behalf of the Charity. The agreement was approved following appropriate conflict management procedures and the agreement has been extended since then on a rolling six month basis.
Objectives and Activities
CARF-UK was established to support the work of ACER in Brazil both by raising funds and awareness of the acute problems faced by people who live in Eldorado, the most deprived and formerly the most violent neighbourhood within the city of Diadema situated on the outskirts of São Paulo. ACER is a community development organisation working in Eldorado, Diadema, São Paulo state, Brazil, which focuses on developing the potential of children and young people.
CARF-UK continues to focus its efforts in three areas:
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Fundraising (the charity tries to maximise the proportion of the funds that are applied for the charity’s objects)
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Communication (raising awareness in the UK)
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Policy and Practice (communicate best practice from ACER’s work in Brazil to organizations working with children and young people in the UK)
Mission Statement
Our mission is to protect the rights of children at risk and to work for their inclusion in mainstream Brazilian society.
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
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CHILDREN AT RISK FOUNDATION
Achievements and Performance
Fundraising
The charity pursued a strategy of hosting small fundraising events to coincide with Global Giving matching funds campaigns so as to maximise the impact of fundraising activities. GlobalGiving.com runs various events during the year when it provides matching funds for a proportion of the donations raised by charities for projects via its fundraising website.
An online textile workshop was hosted on April 17[th] to raise funds specifically for the Eldorado textile project.
Masks for both adults and children, made by the Eldorado textile project, were brought over to the UK for sale at fundraising events and were distributed amongst trustees to sell directly. All funds raised were restricted for use by the Eldorado Textile project, with 10% of the money raised going to ACER to cover the administrative costs of running the project from the community center in Eldorado.
On the 11[th] September the charity hosted an end of summer garden party at its headquarters in Chiswick, London. Approximately 70 people gathered to hear a selection of music played by a wind quartet ‘Waterloo Winds’ against a backdrop of the ceiling hanging made as part of the ‘Era Uma Vez’ project in Brazil.
In October CARF received a grant from the Swiss Foundation BERFRED to fund a child protection officer for one year, and to help develop safeguarding policies in five other NGO’s operating in São Paulo.
Communication / Policy and Practice
CARF-UK continued its membership of the Kinship Care Alliance in the UK and contributed to its activities throughout the year including the independent national review of childcare practice and policy for England and Wales. CARF-UK also supported the creation of the APPG (All Party Parliamentary Group for Kinship Care).
Jonathan Hannay was invited to speak alongside Norah Dooley from Coaches across Continents at a session for a bi-annual event for the Sports for Development sector in Brazil and Latin America, organised by SESC and REMS, on the subject of why NGO’s should have safeguarding policies. Jonathan Hannay, representing CARF-UK, is an active member of the International Safeguards for Children in Sport Working Group, which is led by UNICEF-UK and contributes to positive change in policy and practice with regard to the safeguarding of children in all sporting spaces from community to professional and high performance throughout the world.
Updates from Brazil
The economic situation in Eldorado was dire throughout the majority of the year as a result of the hit the Brazilian economy took from the pandemic. There was very little work available and families in the local community were forced to spend all their money on food. As such, a very important aspect of the work through the year was the distribution of food baskets and gas cylinders for cooking to the families of children supported by ACER.
www.acerbrasil.org.br ~ www.carf-uk.org
5
Limited Company no. 3436135
Registered Charity no. 1066396/0
CHILDREN AT RISK FOUNDATION
ACER was able to maintain a good level of operational capacity throughout the year due to the support from Fondation BERFRED, and donations from Unilever linked to their Rexona ‘Breaking the Limits’ Programme. This programme offers an online set of nine training modules to help community leaders and teachers engage with teenagers to become more physically active. On top of this, ACER has been providing certificates and special t-shirts to all those who finish the programme, and 280 teenagers receive a one-off stipend for their participation. ACER also teamed up with Fundação CASA (the São Paulo state Youth Prison system) to deliver the programme to its staff and inmates.
ACER started to work with the Xokleng indigenous community (original peoples) in Santa Catarina to establish a partnership which will strengthen the Reading in Schools programme using African and Indigenous stories in its work in local primary schools. As a first step, ACER extended the Rexona project there and will offer six stipends to members of their community. The plan for 2022 is to have an exchange between young people and schools from the Xokleng and ACER in Diadema.
ACER’s social media intern has done a great job by providing a solid stream of content to Instagram and Facebook. The textile project set up its own Instagram account, but this has not been updated as frequently, demonstrating the benefits of devoting resources to the job.
The Eldorado Textile Project has a long waiting list of approx. 30 women and is incorporating them a small group at a time. It needs to be careful to maintain the viability of the project both considering group cohesion and also financially due to increased teaching costs.
ACER has listed a fourth fundraising target on Global Giving (in addition to Eldorado Textiles, Rugby and Reading in Schools). This fourth project relates to the area that the Family Guardian project covered, but will be separate from Family Guardian – the objective is to set up a kinship care support group in each locality in Diadema, where there is demand. Membership will depend on a broader definition of involvement in kinship care, not just legal status. The project will have a broader reach as a result, the main criteria for entry is that participants answer in the affirmative to the question ‘are you looking after a member of the extended family?’
The project will mainly provide support for mental wellbeing, using a well-established metric and Typeform questionnaires to handle data collection.
In addition to using Typeform in its day-to-day data collection and evaluation processes, ACER entered into a new partnership with a South African charity called Waves for Change which has developed an app that works both online and offline and is used for registering classes and pupil participation; additionally it has great potential to strengthen safeguarding processes. The app was in the development phase of its second version and ACER was invited to be a development partner giving feedback for improvements and identifying problems and received free access and use.
Update on ACER’s Finances:
The ACER Board moved ahead with the sale of the lakeside property in Diadema for approximately R$1 million. Funds from the sale will enable ACER to implement its reserves
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
6
CHILDREN AT RISK FOUNDATION
policy and also to invest in solar energy for its community center which will have an immediate positive impact on its running costs; payback on the initial investment is expected to be in 4 and a half years.
Global Giving donated $50,000 to ACER, from their COVID disaster relief fund, in recognition of the terrible situation caused by the pandemic in Brasil. There are no ties on what the money can be spent on, and there is no requirement for reporting.
$10,000 was spent on providing cooking gas to families; the price of gas increased by 50% from 2020 to 2021 and it provides the only means for families to cook meals.
$10,000 went on building work, matching the funds provided by St Paul’s in 2020, adding an extra floor of accommodation to ACER’s community centre to provide sleeping space for visiting groups of exchange students. And people coming from other parts of Brazil to receive training from the ACER team.
The remainder was used to rebuild the charity’s reserves towards 6 months of operating costs and in order to be able to pay off all staff if the charity was forced to stop all projects by the general situation brought on by the pandemic.
Financial Review
As can be seen in this report and our annual accounts CARF-UK has been successful in continuing to supply a steady flow of funding to ACER in Brazil. We continued to receive regular, gift-aided donations from private individuals in this period, including many people who have been longstanding contributors.
Plans for Future Periods
CARF-UK’s plans for 2022 will focus on Fundraising and Policy and Practice:
Fundraising
CARF-UK will aim to have a number of small events timed to coincide with GlobalGiving campaigns.
Policy and Practice
Jonathan Hannay will continue to represent the charity through its membership of the Kinship Care Alliance in the UK and the International Safeguards for Children in Sport Working Group.
In addition the charity aims to overhaul its website and use of social media in 2022 to refresh its image and online presence.
PUBLIC BENEFIT
CARF-UK works for the public benefit by increasing public awareness of the acute problems faced by the children in Brazil. Its grant making activities are specifically focused at funding programmes helping underprivileged people. The trustees have complied with the provisions of the 2011 Charities Act to have due regard to the guidance published by the Charity Commission, including public benefit guidance.
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
7
CHILDREN AT RISK FOUNDATION
RESERVES
CARF-UK operates a reserves policy aimed at maintaining unrestricted funds at a level of six months operating costs. This will enable emergency grants to be issued at short notice.
RESPONSIBILITIES OF THE TRUSTEES
The trustees (who are also the directors of Children at Risk Foundation for the purposes of company law) are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the income and expenditure of the charitable company for that period.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the board of trustees.
signed on 26/09/2022, 20:25:16 BST A Hannay Chairman 26 September 2022
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
8
CHILDREN AT RISK FOUNDATION
INDEPENDENT EXAMINER’S REPORT
I report to the charity trustees on my examination of the accounts of Arts on the run for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.
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 accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the accounts 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 your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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 can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:
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accounting records were not kept in accordance with section 386 of the 2006 Act ; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements under 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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the accounts have not been prepared in accordance with the Charities SORP (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 accounts to be reached.
S Nicholson BA (Open) (Hons) MAAT Nicholson & Co Accountancy
Knowle House 4 Norfolk Park Road SHEFFIELD signed on 26/09/2022, 21:10:17 BST S2 13QE
26 September 2022
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
9
CHILDREN AT RISK FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021
| Notes Unrestricted funds Restricted funds £ £ Incoming resources from generated funds Grants and donations 2 29,761 12,476 Investment income 3 0 - 29,761 12,476 Incoming resource from charitable activities 4 7,028 0 Total incoming resources 36,789 12,476 Resources expended 5 Raising funds 3,035 0 Charitable activities 19,563 12,476 Depreciation 0 0 Other 6,980 0 Total resources expended 29,578 0 Net income/(expenditure) for the year Net movement in Funds 7,211 0 Fund balances at brought forward 1,756 0 Fund balances to carried forward 8,967 0 |
Total 2021 £ 42,237 0 42,237 7,028 49,265 3,035 32,039 0 6,980 42,054 7,211 1,756 8,967 |
Total 2020 £ 46,305 0 46,305 11,976 58,281 9,973 44,118 0 6,764 60,855 (2,574) 4,330 1,756 |
|---|---|---|
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006 and has been prepared on the basis that all operations are continuing.
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
10
CHILDREN AT RISK FOUNDATION BALANCE SHEET AS AT 31 DECEMBER 2021
| Notes FIXED ASSETS Tangible assets CURRENT ASSETS Debtors 9 Cash at bank and in hand LIABILITIES Creditors: Amounts falling due within one year 10 Amounts falling due over one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES INCOME FUNDS Restricted funds 12 Unrestricted funds TOTAL CHARITY FUNDS |
2021 0 9,767 9,767 (800) (0) |
0 0 8967 8,967 0 8,967 8,967 |
2020 0 2,587 2,587 (831) (0) |
0 0 1,756 1,756 0 1,756 1,756 |
|---|---|---|---|---|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2021. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts.
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
These accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
The accounts were approved by the Board on 26 September 2022.
A Hannay signed on 26/09/2022, 20:25:16 BST Chairman
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
11
CHILDREN AT RISK FOUNDATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021
1. ACCOUNTING POLICIES
1.1 Company Information
The company is a charitable incorporation organisation limited by guarantee, and it is registered at 3 The Orchard, LONDON, W4 1JZ.
The principal business activity is to raises funds and awareness on the behalf of a Brazilian Charity called ACER (Assoçiaçao de Apoio a Criança em Risco) which translates as ‘Association for Supporting Children at Risk’.
1.2 Basis of preparation
These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 – 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102'), and with the Companies Act 2006. The financial statements have been prepared on the historical cost basis except for the modification to a fair value basis for certain financial instruments as specified in the accounting policies below.
The financial statements are presented in Sterling (£)
1.3 Going Concern
After reviewing the companies’ forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.
1.4 Incoming resources
Donations and grants received are allocated between restricted and unrestricted funds and between the difference types of incoming resources according to their nature. Grants for revenue expenditure and capital expenditure are recognised in the statement of financial activities on a receivable basis.
Other incoming resources, including investment income, are recognised in the statement of financial activities on a receivable basis.
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
12
CHILDREN AT RISK FOUNDATION
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
1.5 Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity’s purpose.
Designated funds are unrestricted funds earmarked by the trustees for particular future projects or commitment.
Restricted finds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes: restricted income funds or endowment funds.
1.6 Incoming resource
All incoming resourced are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific polices are applied to particular categories of income:
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income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable, and its amount can be measured reliably.
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Legacy income is recognised when receipt is probable, and entitlement is established.
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Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
1.7 Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates
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Expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities and the sale of donated goods.
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Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further tits charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct cost attributable to a single activity are allocated directly to that activity. Shared costa are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
13
CHILDREN AT RISK FOUNDATION
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
1.8 Limited by guarantee
Private limited company by guarantee without share capital use of ‘limited’ exemption.
2. GRANTS, DONATIONS AND LEGACIES
| Unrestricted funds Restricted funds £ £ Donations 29,761 12,476 VESTMENT INCOME Interest receivable 0 COMING RESOURCES FROM CHARITABLE ACTIVITIES Unrestricted funds £ Community activities 7,028 |
Total 2021 £ 42,237 0 Total 2020 £ 11,976 |
|---|---|
3. INVESTMENT INCOME
4. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
Included within income relating to community activities are the following grants
| Unrestricted Ticket sales Gift Aid Sponsorship income Restricted Other |
Total 2021 £ 0 7,028 0 7,028 0 0 |
Total 2020 £ 5,315 5,661 1,000 11,976 0 0 |
|
|---|---|---|---|
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
14
CHILDREN AT RISK FOUNDATION
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
5. TOTAL RESOURCES EXPENDED
| Unrestricted Restricted £ £ Community activities Community activities Activities undertake directly 19,563 12,476 Cost of raising donations & legacies 3,035 0 Support costs 6,980 0 Total 29,578 12,476 |
Total 2021 £ 32,039 3,035 6,980 42,054 |
Total 2020 £ 44,118 9,973 6,764 60,855 |
|
|---|---|---|---|
Other costs includes payments to the independent examiner of £800 for independent examination fees and consultancy fees.
6. ACTIVITES UNDERTAKEN DIRECTLY
Other costs relating to community activities comprise: Project and event costs Office Expenses Insurance Travel expenses Volunteer costs Marketing Sundry |
2021 £ 31,585 441 0 0 0 0 13 32,039 |
2020 £ 42,000 810 0 1,058 0 237 13 44,118 |
|---|---|---|
7. TRUSTEES REMUNERATION AND EXPENSES
During the year the charities trustees nor any persons connected with them received any remuneration or benefits from the charity (2020: nil). No trustee expenses have been incurred.
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Number of employees | ||
| The average monthly number of trustee during the | 8 | 8 |
| year was: | ||
| 8 | 8 |
www.acerbrasil.org.br ~ www.carf-uk.org
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Limited Company no. 3436135
Registered Charity no. 1066396/0
CHILDREN AT RISK FOUNDATION
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
| 8. | EMPLOYEES | ||
|---|---|---|---|
| 2021 | 2020 | ||
| £ | £ | ||
| Number of employees | |||
| The average monthly number of employees during | |||
| the year was: | |||
| Charity employees | 0 | 0 | |
| 0 | 0 | ||
| The charity is volunteer lead and had no paid staff during the | year. | ||
| 9. | DEBTORS | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Trade debtors | 0 | 0 | |
| 0 | 0 | ||
| 10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Trade creditors | 0 | 31 | |
| Loans | 0 | 0 | |
| Taxes and social security costs | 0 | 0 | |
| Other creditors | 0 | 0 | |
| Accruals | 800 | 800 | |
| 800 | 831 |
11. PENSION AND OTHER POST-RETIREMENT BENEFITS COMMITMENTS DEFINED CONTRIBUTION
The charity does not operate a defined contribution pension scheme, because during the year the charity had no paid members of staff.
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
16
CHILDREN AT RISK FOUNDATION
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021
12. RESTRICTED FUNDS
The income funds of charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purpose:
| Balance at | Incoming | Resources | Balances at | |
|---|---|---|---|---|
| start of | resources | expended | year end | |
| year | ||||
| £ | £ | £ | £ | |
| Donation | 0 | 11,584 | 11,584 | 0 |
| Purchase of textiles | 0 | 892 | 892 | 0 |
| 0 | 12,476 | 12,476 | 0 |
All restricted funds have sufficient resources that they may be applied in accordance with the restrictions.
13. RELATED PARTIES
CARF-UK (Children at Risk Foundation – UK) is a UK charity that raises funds and awareness on the behalf of a Brazilian Charity called ACER (Assoçiaçao de Apoio a Criança em Risco) which translates as ‘Association for Supporting Children at Risk’. ACER is the executive partner in this relationship; ACER does all the work on the ground in Brazil.
During the year, total grants of £31,585 (2020: £42,000) were paid to ACER, the sister organisation in Brazil to apply he funds locally.
The Trustees approved a consultancy agreement on [date] with Jonathan Hannay, a connected person, to carry out services on behalf of the Charity. The agreement was approved following appropriate conflict management procedures.’
14. SUMMARY OF FUND MOVEMENT
| Balance | Income | Expenditure | Balance | |
|---|---|---|---|---|
| brought | carried | |||
| forward | forward | |||
| £ | £ | £ | £ | |
| Unrestricted funds | 1,756 | 36,789 | 29,578 | 8,967 |
| Restricted: | ||||
| Donation | 0 | 11,584 | 11,584 | 0 |
| Purchase of textiles | 0 | 892 | 892 | 0 |
| 1,756 | 49,265 | 42,054 | 8,967 |
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
17
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