COMPANY REGISTRATION NUMBER 3436135
CHILDREN AT RISK FOUNDATION COMPANY LIMITED BY GUARANTEE
UNAUDITED FINANCIAL STATEMENTS
31 DECEMBER 2023
CHARITY NUMBER 1066396
CHILDREN AT RISK FOUNDATION
CONTENTS
| Page | |
|---|---|
| Legal and administrative information | 3 |
| Trustees’ Report | 4-9 |
| Independent Examiners’ Report | 10 |
| Statement of financial activities | 11 |
| Balance Sheet | 12 |
| Notes to the Accounts | 13-18 |
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:
Ms Sarah Clark Ms Emma Ferguson Ms Helena Maxwell Ms Nicole Reed Mrs Deborah Unger
Secretary: Treasurer: Chairman:
Mr Alexander Hannay Mrs Claire Thompson Mr Alexander Hannay
CHAIRTY NUMBER: 1066396
REGISTERED NUMBER: 3436135
REGISTERED OFFICE:
3 The Orchard LONDON W4 1JZ
INDEPENDENT EXAMINER:
Samantha Nicholson BA (Hons) (open) FMAAT 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
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CHILDREN AT RISK FOUNDATION TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
2. 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. Following a review of the articles in 2022 the board passed a member’s resolution in 2023 to update the articles and bring the charity’s governance in line with best practice in the sector. The trustees’ term limit was reduced to three years and the number required for a quorum was increased from two to three.
In light of the change to the articles some of the longstanding trustees decided that the time had come to end their terms. Emma Ferguson, Helena Maxwell and Claire Thompson all resigned as trustees during the year. The remaining trustees initiated a recruitment drive, however no new trustees joined during 2023.
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. In 2022 it was agreed that the periodicity of the agreement should be moved onto a twelve-month basis, and the agreement was renewed, with modifications which reflected Jonathan’s return to the role of ACER’s secretary general during the year, in 2023.
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 neighborhood 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)
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
4
CHILDREN AT RISK FOUNDATION
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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.
Since the charity’s objects had remained unchanged since 1997 it was agreed to conduct a review in 2022. 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 and looked to raise awareness in the community around its headquarters in Chiswick, west London.
Saturday 10[th] June
CARF ran a stall at the Green Days craft fair in Chiswick, selling textile items from the Eldorado Textile Project and raising awareness of the charity in the community near its headquarters in West London.
On the same day, in the evening, the charity hosted a garden party to celebrate its 25[th] Anniversary.
Sunday 10[th] December
CARF ran a stall at a Christmas Fair in Poole, selling textile items and various other items.
In July CARF received a donation from Coaches across Continents as part of a program initiated by Disney, to support the project running football coaching with girls in the community at Diadema.
In October CARF received a payment from the executors of the estate of Marion Harvey, who used to be a trustee at CARF for many years, who had left the charity a substantial legacy. The trustees agreed that the money should be spent on women’s education and on educational programs related to African culture.
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 Brazil continued to be members of the International Safeguards for Children in Sport Working Group, led by UNICEF-UK.
CARF-UK worked with the ‘Family for every child’ working group to put together a concept note
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
for USAID, which contributed to a proposal to fund a major kinship care operation in Zimbabwe, India and Brazil. Sadly, this was not taken forward.
CARF-UK presented its research from the Family Guardian programme to the Kinship Research Network in the UK.
Updates from Brazil
SPORTS
The Futsal program providing sessions for both boys and girls at local schools has proven to be very popular indeed.
The girls’ sessions have provided the opportunity for the ACER Child Protection Officer to hold regular workshops with the girls from the Futsal program distributing hygiene kits - in every workshop there have been disclosures of abuse or other issues that need to be followed up.
The response to these workshops has been very strongly positive; the demand is there for frequent visits, although at present there is only the capacity to visit each location once every three months.
Boys Futsal workshops also cover lots of issues other than sport, and boys frequently disclose details of bullying, alcoholism and domestic violence.
The ACER Safeguarding Officer visited the UK to attend an international Laureus-funded symposium, focused on women and girls.
ST PAULS
A volunteer from St Paul’s, has been working regularly with ACER, delivering football classes on Saturdays and Friday mornings.
EXTERNAL LINKS
An ACER representative spoke at a symposium in Santa Caterina along with Jesus Palacios, a psychology professor from the University of Seville.
ACER invited two indigenous women from the Xokleng people from Santa Catarina to ACER in the school holidays, a trip which was funded by giving a couple of talks during their visit. The Xokleng are starting their own social project focused on football for girls and women and the visit helped them shape their ideas about how to go forward, as well as providing a cultural exchange.
A member of the Family for Every Child working group set up an event in Rio which focused on Kinship Care, ACER co-organized and was represented at the heart of the event by both staff and kinship carers from its program in Diadema.
ACER has conducted training in Santa Caterina for government officials to work on and support kinship care.
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
6
CHILDREN AT RISK FOUNDATION
HEALTH
ACER won 1 year’s funding for a peri-natal care project which is intended to run for 2 years, with a focus on nutrition for teenage mothers, both pre-and post-natal, in addition to individualized social work support and weekly yoga classes.
READING IN SCHOOLS
Continued through the year with a strong pool of young people driving the activities.
AFRICAN & INDIGENOUS CULTURE
Continued to be active with a series of speakers hosting talks at the Community Centre as well as regular percussion and capoeira classes.
ELDORADO TEXTILES PROJECT
A fresh intake of women kept the numbers consistent; the teacher came in every 2 weeks instead of every week, which cut costs dramatically and four of the women were transformed into monitors for the group.
The collective is wary of becoming too commercial-focused and values the focus being around mutual support.
Serious Incident of Fraud in Brazil
In June 2023 CARF-UK learned of a very serious fraud that had taken place at ACER over the course of the previous two years, made possible by the impact of the pandemic on administrative processes and financial safeguarding at ACER. The fraud was reported to police and an investigation was opened.
The theft did not affect project budgets, no donor money was stolen; the money was siphoned off from the charity’s reserves.
CARF-UK filed a serious incident report with the Charity Commission.
ACER implemented a full internal investigation and governance review and took legal advice on how to proceed in the best interests of the organisation. The CARF-UK Board of Trustees obtained detailed reports on the incident from ACER and contributed to discussions within the organisation about how to prevent such an event happening again.
ACER hired a financial consultant who undertook a restructuring of the financial and administrative procedures at the charity, including setting up a new financial reporting system designed to prevent the kind of double accounting that made the fraud possible.
CARF-UK continues to receive regular reports on the progress of these reforms. ACER’s Board of Trustees acted immediately the moment the fraud was discovered and worked hard to minimise the financial and reputational damage to the charity. Jonathan Hannay was reappointed as Secretary General after a hiatus of seven years.
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
7
CHILDREN AT RISK FOUNDATION
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. The charity 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 2024 will focus on Fundraising and Policy and Practice:
Fundraising
CARF-UK will aim to have two fundraising events during the year, one based off the kind offer from a friend to host a wine-tasting event.
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 2024 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 children in Brazil and by contributing knowledge and experience around kinship care developed by ACER to other organisations and locations. Its grant making activities are specifically focused at funding programs 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 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:
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
8
CHILDREN AT RISK FOUNDATION
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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.
A Hannay signed on 20/09/2024, 10:24:59 BST Chairman
Date: 20/09/2024
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
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 2023 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) FMAAT Nicholson & Co Accountancy
Knowle House 4 Norfolk Park Road SHEFFIELD S2 13QE
signed on 20/09/2024, 10:26:48 BST
Date: 20/09/2024
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
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
| Notes Unrestricted funds Restricted funds £ £ Incoming resources from generated funds Grants and donations 2 56,131 1,087 Investment income 3 0 0 56,131 1,087 Incoming resource from charitable activities 4 6,003 0 Total incoming resources 62,134 1,087 Resources expended 5 Raising funds 882 0 Charitable activities 33,334 1,087 Depreciation 0 0 Other 6,800 0 Total resources expended 41,016 1,087 Net income/(expenditure) for the year Net movement in Funds 21,118 0 Fund balances at brought forward 5,202 0 Fund balances to carried forward 26,320 0 |
Total 2023 £ 57,218 0 57,218 0 63,221 882 34,421 0 6,800 42,103 21,118 5,202 26,320 |
Total 2022 £ 59,670 0 59,670 6,911 66,581 |
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 |
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
11
CHILDREN AT RISK FOUNDATION
BALANCE SHEET AS AT 31 DECEMBER 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Notes | |||||
| FIXED ASSETS | |||||
| Tangible assets | 0 | 0 | |||
| 0 | 0 | ||||
| CURRENT ASSETS | |||||
| Debtors | 9 | 0 | 0 | ||
| Cash at bank and in hand | 27,120 | 6,002 | |||
| 27,120 | 6,002 | ||||
| LIABILITIES | |||||
| Creditors: Amounts falling due | 10 | (800) | (800) | ||
| within one year | |||||
| Amounts falling due over one | (0) | (0) | |||
| year | |||||
| NET CURRENT ASSETS | 26,320 | 5,202 | |||
| TOTAL ASSETS LESS | 26,320 | 5,202 | |||
| CURRENT LIABILITIES | |||||
| INCOME FUNDS | |||||
| Restricted funds | 12 | 0 | 0 | ||
| Unrestricted funds | 26,320 | 5,202 | |||
| TOTAL CHARITY FUNDS | 26,320 | 5,202 |
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 2023. 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.
19/09/2024
The accounts were approved by the Board on ____
A Hannay signed on 20/09/2024, 10:24:59 BST Chairman
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 FOR THE YEAR ENDED 31 DECEMBER 2023
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
13
CHILDREN AT RISK FOUNDATION
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 20233
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
14
CHILDREN AT RISK FOUNDATION
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023
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 56,131 1,087 |
Total 2023 £ 57,218 |
Total 2022 £ 59,670 |
|---|---|---|
3. INVESTMENT INCOME
| Interest receivable 0 COMING RESOURCES FROM CHARITABLE ACTIVITIES Unrestricted funds £ Community activities 6,003 |
0 Total 2021 £ 6,911 |
|---|---|
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 2023 £ 0 6,003 0 6,003 0 0 |
Total 2022 £ 0 6,911 0 6,911 0 0 |
|---|---|---|
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 2023
5. TOTAL RESOURCES EXPENDED
| Unrestricted Restricted £ £ Community activities Community activities Activities undertake directly 33,334 1,087 Cost of raising donations & legacies 882 0 Support costs 6,800 0 Total 41,016 1,087 |
Total 2023 £ 34,421 882 6,800 42,103 |
Total 2022 £ 63,471 75 6,800 70,346 |
|---|---|---|
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 |
2023 £ 30,387 3,851 0 0 0 150 33 34,421 |
2022 £ 60,000 3,047 0 81 0 330 13 63,471 |
|---|---|---|
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.
| 2023 | 2022 | |
|---|---|---|
| Number of trustees | ||
| The average monthly number of trustee during the | 7 | 8 |
| year was: | ||
| 7 | 8 |
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 2023
| 8. | EMPLOYEES | ||
|---|---|---|---|
| 2023 | 2022 | ||
| £ | £ | ||
| 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 | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Trade debtors | 0 | 0 | |
| 0 | 0 | ||
| 10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 2023 | 2022 | ||
| £ | £ | ||
| 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
Limited Company no. 3436135
Registered Charity no. 1066396/0
17
CHILDREN AT RISK FOUNDATION
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023
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 | 1,087 | 1,087 | 0 |
| 0 | 1,087 | 1,087 | 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 £30,387 (2022: £31,585) were paid to ACER, the sister organisation in Brazil to apply he funds locally.
The Trustees approved a consultancy agreement on 3rd October 2023 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 | 5,202 | 62,134 | 41,016 | 26,320 |
| Restricted: | ||||
| Donation: | 0 | 1,087 | 1,087 | 0 |
| 5,202 | 63,221 | 42,103 | 26,320 |
www.acerbrasil.org.br ~ www.carf-uk.org
Limited Company no. 3436135
Registered Charity no. 1066396/0
18
Signatures' technical details
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alexhannay@yahoo.co.uk
20/09/2024, 10:24:59 BST
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info@nicholsonandco.co.uk
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System20/09/2024, 10:26:48 BST
Signee info@nicholsonandco.co.uk signed document.
System20/09/2024, 10:26:48 BST
Signing process completed.
Summary
Envelope's ID:7nggblh5
Document's hash:19086cbc6736b1241f163658f2b71721334d5517e67a949c28095ddaece12074
Final stamp:20/09/2024, 10:26:51 BST
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