COMPANY REGISTRATION NUMBER 3436135
**CHILDREN AT RISK FOUNDATION COMPANY LIMITED BY GUARANTEE**
## **UNAUDITED FINANCIAL STATEMENTS**
**31 DECEMBER 2022**
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
Registered Charity no. 1066396/0
Limited Company no. 3436135
2
## **CHILDREN AT RISK FOUNDATION**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**TRUSTEES:** Mr Jeremy Barnes (Resigned 27 Apil 2022) 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
## **TRUSTEES’ REPORT**
www.acerbrasil.org.br ~ www.carf-uk.org
___________________________________________________________________________________________________
Registered Charity no. 1066396/0
Limited Company no. 3436135
3
**CHILDREN AT RISK FOUNDATION FOR THE YEAR ENDED 31 DECEMBER 2022**
## **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. It was agreed during the year that since the charity’s articles had not been updated since 1997 that a review should take place. The review proposed introducing limits on trustee terms of service and revised articles were drafted. These will be voted on in 2023.
Jeremy Barnes resigned as a trustee of CARF-UK and is taking up a position in Brazil as one of ACER’s two treasurers. Jeremy’s level of experience and expertise will make him the most highly qualified treasurer ACER has ever had.
## **Related Parties**
CARF-UK (Children at Risk Foundation – UK) is a UK charity that raises funds for and awareness of, the activities 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. At the meeting of the trustees on 7 th September 2022 it was agreed that the periodicity of the agreement should be moved onto a twelve-month basis.
## **3. 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:
- **Fundraising** (the charity tries to maximise the proportion of the funds that are applied for the charity’s objects, as opposed to core costs)
- **Communication** (raising awareness in the UK)
www.acerbrasil.org.br ~ www.carf-uk.org
___________________________________________________________________________________________________
Registered Charity no. 1066396/0
Limited Company no. 3436135
4
## **CHILDREN AT RISK FOUNDATION**
- **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.
Since the charity’s objects have remained unchanged since 1997 it was agreed to conduct a review. The charity is now much more active in the area of kinship care and no longer supports the state provision of residential care for children and young people. The Charity Commission did not consider this required a change in the charity’s objects.
## **4. Achievements and Performance**
## Fundraising
The charity continued with its strategy of running small fundraising events to coincide with Global Giving matched funds events and looked to raise awareness in the community around its headquarters in Chiswick, west London.
On 11th April a tie-dying workshop was held to coincide with a Global Giving ‘Little-by-Little’ campaign. The event was a great success and could lead to further such events in the future.
On 12th June CARF-UK took a stall at the Bedford Park Society summer fete, using the event to sell textile items from the Eldorado Textile Project, and to gather contacts for future email campaigns. The event was successful in raising funds and the trustees agreed to support the event again in 2023.
On 26th June the garden at CARF-UK’s Chiswick headquarters was opened to the public as part of the Bedford Park Society’s open gardens event. Some textile items were sold on the day and the charity was promoted.
In October CARF received another donation from the Swiss Foundation BERFRED to continue funding for a child protection officer for a further year. In the coming year the child protection officer will start new work targeting girls specifically, focused on personal hygiene and health.
## 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.
CARF-UK/ACER Brasil continue to be members of the International Safeguards for Children in Sport Working Group, led by UNICEF-UK, and contributed actively to a strategic review of its aims and actions in order to develop a new five-year plan to support the strengthening of safeguarding in sport throughout the world.
www.acerbrasil.org.br ~ www.carf-uk.org
___________________________________________________________________________________________________
Registered Charity no. 1066396/0
Limited Company no. 3436135
5
## **CHILDREN AT RISK FOUNDATION**
Hosting for the charity’s website was transferred from Brazil to the UK and steps were taken to enable a complete re-design and overhaul, which will take place in 2023.
## Updates from Brazil
ACER’s Board of Trustees came to the end of their 4-year term, an entirely new Board and a new fiscal council were elected. The outgoing board has done a good job of putting the charity on a firm financial footing, the new board will look to continue its work.
The local government in Eldorado contracted ACER to run its ‘Extending the school day programme for 300 children of primary school age.
Diadema’s Education Secretary has asked ACER to model the reading in schools programme that will be going into every single school in Diadema. There are funds to reallocate from extending the school day project underway with Diadema.
The Cultura Inglesa pilot project looking at regular English lessons for state schools that completed in 2020 delivered its evaluation and presented the results to the local government in Diadema. The results were impressive: higher attainment in a range of subjects for those who took part. The greatest recorded benefits were for subjects other than English language, such as Science).
In 2022, ACER submitted a project to the State of Santa Catarina Children’s and Adolescents’ Rights Fund to deliver training in 5 regions of the state in how to develop and implement kinship care as a public service thus helping reduce the number of children placed in institutional care. The project was approved and in 2023, ACER will deliver the training to social service professionals from 60 different municipalities as the first step for them to introduce kinship care.
ACER became a registered charity in Ceará state, in the northeast of Brazil, and entered discussions with the municipality of Jijoca de Jericoacoara around three possible projects - Family Guardian, Reading in Schools and Teenage Pregnancy support. In order to minimise fixed costs in this region, ACER committed to work only on fully funded projects in that state. The municipality managed to get funding to implement kinship care and has established a partnership with ACER to deliver training and overall supervision for this project, which will start in 2023.
ACER was contacted by Global Giving in the UK to connect them with Flutter (owner of betting brands Betfair and Paddy Power) with a view to submitting funding proposals around futsal projects. The ACER board agreed to proceed so long as details of the programme were not used to promote betting. The proposals were accepted resulting in two grants of £15,000 each to deliver girls and boys futsal in local schools and the community in 2023.
## **Finances**
At the start of the year ACER managed to complete the sale of the chacara / smallholding. The capital will be used mainly to establish an adequate level of reserves and to invest in
www.acerbrasil.org.br ~ www.carf-uk.org
___________________________________________________________________________________________________
Registered Charity no. 1066396/0
Limited Company no. 3436135
6
## **CHILDREN AT RISK FOUNDATION**
solar panels on the roof of the community centre.
## **5. 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.
## **6. Plans for Future Periods**
CARF-UK’s plans for 2023 will focus on Fundraising and Policy and Practice:
## Fundraising
CARF-UK will aim to have a number of small events timed to coincide with Global Giving campaigns.
## Policy and Practice
Jonathan Hannay will continue to represent the charity through its membership of the Kinship Care Alliance in the UK.
In addition, the charity aims to overhaul its website and use of social media in 2023 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.
## **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
www.acerbrasil.org.br ~ www.carf-uk.org
___________________________________________________________________________________________________
Registered Charity no. 1066396/0
Limited Company no. 3436135
7
## **CHILDREN AT RISK FOUNDATION**
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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- 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.
**A Hannay** signed on 27/09/2023, 12:56:29 BST Chairman 27 September 2023
www.acerbrasil.org.br ~ www.carf-uk.org
___________________________________________________________________________________________________
Registered Charity no. 1066396/0
Limited Company no. 3436135
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 2022 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:
- accounting records were not kept in accordance with section 386 of the 2006 Act ; or
- the accounts do not accord with those records; or
- 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
- 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 S2 13QE 27 September 2023
signed on 27/09/2023, 13:00:37 BST
www.acerbrasil.org.br ~ www.carf-uk.org
___________________________________________________________________________________________________
Registered Charity no. 1066396/0
Limited Company no. 3436135
9
## **CHILDREN AT RISK FOUNDATION**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022**
|**STATEMENT OF FINANCIAL ACTIVITIES**
**FOR THE YEAR ENDED 31 DECEMBER 2022**||||
|---|---|---|---|
|N**otes**
**Unrestricted**
**funds**
**Restricted**
**funds**
£
£
**Incoming resources from generated**
**funds**
Grants and donations
2
41,530
18,140
Investment income
3
0
0
41,530
18,140
Incoming resource from charitable
activities
4
6,911
0
**Total incoming resources**
48,441
18,140
**Resources expended**
5
Raising funds
75
0
Charitable activities
45,331
18,140
Depreciation
0
0
Other
6,800
0
**Total resources expended**
52,206
0
**Net income/(expenditure) for the year**
**Net movement in Funds**
3,765
0
Fund balances at brought forward
8,967
0
**Fund balances to carried forward**
5,202
0|**Total**
**2022**
**£**
**59,670**
**0**
**59,670**
**6,911**
**66,581**
**75**
**63,471**
**0**
**6,800**
**70,346**
**3,765**
**8,967**
**5,202**|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|
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
Registered Charity no. 1066396/0
Limited Company no. 3436135
10
## **CHILDREN AT RISK FOUNDATION BALANCE SHEET AS AT 31 DECEMBER 2022**
|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**|2022
0
**6,002**
**6,002**
(800)
(0)|0
0
**5,202**
**5,202**
**0**
**5,202**
**5,202**|2021
0
9,767
**9,767**
(800)
(0)|0
0
**8967**
**8,967**
**0**
**8,967**|0
0
**8967**|
|---|---|---|---|---|---|
|||||**8,967**||
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 27 September 2023.
**A Hannay** signed on 27/09/2023, 12:56:29 BST Chairman
www.acerbrasil.org.br ~ www.carf-uk.org
___________________________________________________________________________________________________
Registered Charity no. 1066396/0
Limited Company no. 3436135
11
## **CHILDREN AT RISK FOUNDATION**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022**
## 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
Registered Charity no. 1066396/0
Limited Company no. 3436135
12
**CHILDREN AT RISK FOUNDATION NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022**
## **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:
- 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.
- Legacy income is recognised when receipt is probable, and entitlement is established.
- 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
- Expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities and the sale of donated goods.
- 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.
- 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
Registered Charity no. 1066396/0
Limited Company no. 3436135
13
**CHILDREN AT RISK FOUNDATION NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022**
## **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
Total
2022
Total
2021
£
£
£
£
Donations
**41,530**
**18,140**
**59,670**
**42,237**
**3.** **INVESTMENT INCOME**
Interest receivable
**0**
0
**4.** **INCOMING RESOURCES FROM CHARITABLE ACTIVITIES**
Unrestricted
funds
Total
2021
£
£
Community activities
**6,911**
**7,028**
Included within income relating to community activities are the following grants
Total
2022
Total
2021
£
£
**Unrestricted**
Ticket sales
0
0
Gift Aid
6,911
7,028
Sponsorship income
0
0
6,911
7,028
**Restricted**
Other
0
0
**0**
**0**|Unrestricted
funds
Restricted
funds
Total
2022
Total
2021
£
£
£
£
Donations
**41,530**
**18,140**
**59,670**
**42,237**
**3.** **INVESTMENT INCOME**
Interest receivable
**0**
0
**4.** **INCOMING RESOURCES FROM CHARITABLE ACTIVITIES**
Unrestricted
funds
Total
2021
£
£
Community activities
**6,911**
**7,028**
Included within income relating to community activities are the following grants
Total
2022
Total
2021
£
£
**Unrestricted**
Ticket sales
0
0
Gift Aid
6,911
7,028
Sponsorship income
0
0
6,911
7,028
**Restricted**
Other
0
0
**0**
**0**|Unrestricted
funds
Restricted
funds
Total
2022
Total
2021
£
£
£
£
Donations
**41,530**
**18,140**
**59,670**
**42,237**
**3.** **INVESTMENT INCOME**
Interest receivable
**0**
0
**4.** **INCOMING RESOURCES FROM CHARITABLE ACTIVITIES**
Unrestricted
funds
Total
2021
£
£
Community activities
**6,911**
**7,028**
Included within income relating to community activities are the following grants
Total
2022
Total
2021
£
£
**Unrestricted**
Ticket sales
0
0
Gift Aid
6,911
7,028
Sponsorship income
0
0
6,911
7,028
**Restricted**
Other
0
0
**0**
**0**|Unrestricted
funds
Restricted
funds
Total
2022
Total
2021
£
£
£
£
Donations
**41,530**
**18,140**
**59,670**
**42,237**
**3.** **INVESTMENT INCOME**
Interest receivable
**0**
0
**4.** **INCOMING RESOURCES FROM CHARITABLE ACTIVITIES**
Unrestricted
funds
Total
2021
£
£
Community activities
**6,911**
**7,028**
Included within income relating to community activities are the following grants
Total
2022
Total
2021
£
£
**Unrestricted**
Ticket sales
0
0
Gift Aid
6,911
7,028
Sponsorship income
0
0
6,911
7,028
**Restricted**
Other
0
0
**0**
**0**|
|---|---|---|---|
|||6,911
0
**0**|7,028
0
**0**|
www.acerbrasil.org.br ~ www.carf-uk.org
___________________________________________________________________________________________________
Registered Charity no. 1066396/0
Limited Company no. 3436135
14
**CHILDREN AT RISK FOUNDATION NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022**
## **5. TOTAL RESOURCES EXPENDED**
|Unrestricted
Restricted
£
£
**Community activities**
Community activities
Activities undertake directly
45,331
18,140
Cost of raising donations &
legacies
75
0
Support costs
**6,800**
**0**
**Total**
**52,206**
**18,140**|Total
2022
£
63,471
75
**6,800**
**70,346**|Total
2021
£
32,039
3,035
**6,980**|
|---|---|---|
|||
**42,054**|
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|2022
£
60,000
3,047
0
81
0
330
13
63,471|2021
£
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 (2021: nil). No trustee expenses have been incurred.
||2022|2021|
|---|---|---|
||£|£|
|**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
___________________________________________________________________________________________________
Registered Charity no. 1066396/0
Limited Company no. 3436135
15
**CHILDREN AT RISK FOUNDATION NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022**
|**8.**|**EMPLOYEES**|||
|---|---|---|---|
|||2022|2021|
|||£|£|
||**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**|||
|||2022|2021|
|||£|£|
||Trade debtors|0|0|
|||0|0|
|**10.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|||2022|2021|
|||£|£|
||Trade creditors|0|0|
||Loans|0|0|
||Taxes and social security costs|0|0|
||Other creditors|0|0|
||Accruals|800|800|
|||800|800|
## **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
Registered Charity no. 1066396/0
Limited Company no. 3436135
16
**CHILDREN AT RISK FOUNDATION NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022**
## **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:|1/Foudation|0|15,640|15,640|0|
|Donation:|The Carmela|0|2,500|2,500|0|
|||0|18,140|18,140|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|8,967|48,441|52,206|5,202|
|Restricted:|||||
|Donation: 1/Foudation|0|15,640|15,640|0|
|Donation: The Carmela|0|2,500|2,500|0|
||8,967|66,581|70,346|5,202|
www.acerbrasil.org.br ~ www.carf-uk.org
___________________________________________________________________________________________________
Registered Charity no. 1066396/0
Limited Company no. 3436135
17
```
Signatures' technical details
```
## **`Signatures`**
## **`alexhannay@yahoo.co.uk`**
```
27/09/2023, 12:56:29 BST
```
## **`Fingerprint`**
```
6195e61abdc065d67f64925f92c1efcda7d8fbaf
```
## **`info@nicholsonandco.co.uk`**
```
27/09/2023, 13:00:37 BST
```
## **`Fingerprint`**
```
7faa8a64ad3b242477d3510edbf59280499052e5
```
## **`Event log`**
```
10.50.10.6627/09/2023, 12:48:34 BST
Signing request created.
System27/09/2023, 12:48:37 BST
Notification sent to alexhannay@yahoo.co.uk.
System27/09/2023, 12:51:09 BST
Signing page opened by signee alexhannay@yahoo.co.uk.
System27/09/2023, 12:56:29 BST
Signee alexhannay@yahoo.co.uk signed document.
System27/09/2023, 12:56:31 BST
Notification sent to info@nicholsonandco.co.uk.
System27/09/2023, 13:00:25 BST
Signing page opened by signee info@nicholsonandco.co.uk.
System27/09/2023, 13:00:37 BST
Signee info@nicholsonandco.co.uk signed document.
System27/09/2023, 13:00:37 BST
Signing process completed.
```
## **`Summary`**
```
Envelope's ID:a18n9ooh
Document's hash:92b5df8f650dd01028bc36387d7934079fdf01db4f7d7b769d87bb302c3b08fc
Final stamp:27/09/2023, 13:00:40 BST
```
**----- Start of picture text -----**
Verification QR Code
**----- End of picture text -----**