COMPANY REGISTRATION NUMBER 3436135
CHILDREN AT RISK FOUNDATION COMPANY LIMITED BY GUARANTEE
UNAUDITED FINANCIAL STATEMENTS
31 DECEMBER 2024
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
Registered Charity no. 1066396
Limited Company no. 3436135
2
CHILDREN AT RISK FOUNDATION
LEGAL AND ADMINISTRATIVE INFORMATION
TRUSTEES:
Ms Sarah Clark Ms Nicole Reed Mrs Deborah Unger Miss Monica Runke, appointed 24 January 2024
Secretary: Mr Alexander Hannay Treasurer: Mr Alexander Hannay 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) 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
Registered Charity no. 1066396
Limited Company no. 3436135
3
CHILDREN AT RISK FOUNDATION TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
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. In March the Articles of Association were formally updated and accepted by the Charity Commission following the move during 2023 to bring them more in line with best practice in the sector (adjusting trustee term limits and increasing the number of trustees required to form a quorum).
In January 2024 Monica Runke joined the board of trustees, and in July Deborah Unger resigned after serving for over twelve years. Nicole Reed gave notice of her intention to resign early in 2025. Over the course of the year several potential trustees attended meetings to get a feel for how the charity operates, and by the end of the year three people had formally expressed interest in becoming trustees: Piers Edwards, Ana Lucia de Souza and Mauro Lucio Souza. All three will be brought onboard in early 2025.
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.
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
Registered Charity no. 1066396
Limited Company no. 3436135
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.
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.
Friday 10[th] May
CARF hosted a wine tasting fundraiser event in Finsbury Park, London. Alex Brogan of the Not Yet Named wine company gave a talk and auctioned off a number of a selection of donated bottles. There was a stall selling Eldorado Textiles at the event.
Friday 29[th] November
CARF ran a Christmas Fair event in Chiswick, London. The evening included games and a gift tree, along with a stall selling textiles from Brazil.
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 continue to be members of the International Safeguards for Children in Sport Working Group, led by UNICEF-UK.
The organisation ‘A family for every child’ launched a guide of best practice in the area of kinship care in January 2024. CARF and ACER contributed.
The Kinship Care coordinator and consultant at ACER and the Secretary General have coauthored a chapter in a book on Family and Community Living published by the Catholic University of Minas Gerais. The chapter is called “Family Guardian Programme – Evaluation of 10 years’ experience in kinship care in Diadema/SP.”
Updates from Brazil
STAFF
Jeremy Barnes, ACER’s treasurer, reported positively on the progress made by the financial administrator who adapted well to the complexities of the financial structures and reporting necessitated by Brazilian law and the fact that the charity receives funding from local government. Unfortunately, despite this positive progress, they were unable to transition to the full time commitment that the role requires, and a replacement, who has experience of working at NGO’s, took over in May.
www.acerbrasil.org.br ~ www.carf-uk.org
Registered Charity no. 1066396
Limited Company no. 3436135
5
CHILDREN AT RISK FOUNDATION
A new position of coordinator has been created at the community centre, reporting to the Secretary General and joining the senior leadership team. This role is responsible for operating all the programs and projects run from the centre.
The safeguarding officer has moved to become General Manager and has an intern in her team take on a new position of junior safeguarding officer.
STRUCTURE
The Secretary General proposed a new organisational structure to take into account the increasing number of activities the charity is involved in outside of Diadema. It will be important if this work scales up, that the running of the Community Centre in Diadema is not affected or put under additional strain.
The mayor of Jijoca de Jericoacoara in Ceara in the North East of Brazil has expressed sustained interest in developing programmes with ACER’s support.
SPORTS
ACER received funding from a government initiative to promote sports, with the initial focus being on girls and boys futsal.
ACER started an initiative with a local school to use their sports facilities after the end of the school day and open them up for community use as a gym at the end of the working day and over weekends.
The local government in Diadema signed a partnership agreement with ACER to oversee local NGO’s activities in providing a range of services to the local community, such as capoeira and ballet.
FUNDRAISING
ACER is now part of the employee tax-incentivized giving programmes at Santander and Zurich Insurance for the next three years (starting in February 2025). This is part of a national competitive initiative run by Santander to select children’s projects to support through tax effective donations by the company and also staff. ACER’s Kinship care programme was selected to receive support over the next three years via the Diadema Children’s Fund. As part of this new relationship, ACER will be receiving two high level visits from senior managers from the bank and the insurance company.
ELECTIONS
Mayoral elections in Diadema during the course of the year brought in a new team and administration, who unfortunately do not have such a positive view of the projects that ACER has been in partnership with the local government. It is extremely likely that some of these activities will be discontinued in the coming months.
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
www.acerbrasil.org.br ~ www.carf-uk.org
Registered Charity no. 1066396
Limited Company no. 3436135
6
CHILDREN AT RISK FOUNDATION
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 2025 will focus on Fundraising and Policy and Practice:
Fundraising
CARF-UK will aim to have two fundraising events during the year, one in the Summer to coincide with the Turnham Green Days event run by the Bedford Park Society in Chiswick, and one at Christmas time.
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 2025 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 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;
www.acerbrasil.org.br ~ www.carf-uk.org
Registered Charity no. 1066396
Limited Company no. 3436135
7
CHILDREN AT RISK FOUNDATION
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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 19/09/2025, 10:30:35 BST Chairman
Date: 19/09/2025
www.acerbrasil.org.br ~ www.carf-uk.org
Registered Charity no. 1066396
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 2024 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 19/09/2025, 11:23:13 BST
19/09/2025 Date:
www.acerbrasil.org.br ~ www.carf-uk.org
Registered Charity no. 1066396
Limited Company no. 3436135
9
CHILDREN AT RISK FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
| Notes Unrestricted funds Restricted funds Total 2024 £ £ £ Incoming resources from generated funds Grants and donations 2 28,901 0 28,901 Investment income 3 0 0 0 28,901 0 28,901 Incoming resource from charitable activities 4 13,947 0 13,947 Total incoming resources 42,848 0 42,848 Resources expended 5 Raising funds 719 0 719 Charitable activities 61,516 0 61,516 Depreciation 0 0 0 Other 6,800 0 6,800 Total resources expended 69,035 0 69,035 Net income/(expenditure) for the year Net movement in Funds (26,187) 0 (26,187) Fund balances at brought forward 26,320 0 26,320 Fund balances to carried forward 133 0 133 |
Total 2023 £ 57,218 0 57,218 0 63,221 |
|---|---|
| 882 34,421 0 6,800 42,103 |
|
| 21,118 5,202 26,320 |
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
Limited Company no. 3436135
10
CHILDREN AT RISK FOUNDATION BALANCE SHEET AS AT 31 DECEMBER 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Notes | |||||
| FIXED ASSETS | |||||
| Tangible assets | 0 | 0 | |||
| 0 | 0 | ||||
| CURRENT ASSETS | |||||
| Debtors | 9 | 0 | 0 | ||
| Cash at bank and in hand | 933 | 27,120 | |||
| 27,120 | |||||
| LIABILITIES | |||||
| Creditors: Amounts falling due | 10 | (800) | (800) | ||
| within one year | |||||
| Amounts falling due over one | (0) | (0) | |||
| year | |||||
| NET CURRENT ASSETS | 133 | 26,320 | |||
| TOTAL ASSETS LESS | 133 | 26,320 | |||
| CURRENT LIABILITIES | |||||
| INCOME FUNDS | |||||
| Restricted funds | 12 | 0 | 0 | ||
| Unrestricted funds | 133 | 26,320 | |||
| TOTAL CHARITY FUNDS | 133 | 26,320 |
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 2024. 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.
17/09/2025
The accounts were approved by the Board on ____
A Hannay signed on 19/09/2025, 10:30:35 BST Chairman
www.acerbrasil.org.br ~ www.carf-uk.org
Registered Charity no. 1066396
Limited Company no. 3436135
11
CHILDREN AT RISK FOUNDATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
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 different 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
Limited Company no. 3436135
12
CHILDREN AT RISK FOUNDATION NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
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 resources 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 policies 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 costs attributable to a single activity are allocated directly to that activity. Shared costs 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
Limited Company no. 3436135
13
CHILDREN AT RISK FOUNDATION NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
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 2024 Total 2023 £ £ £ £ Donations 28,901 0 28,901 57,218 VESTMENT INCOME Interest receivable 0 0 COMING RESOURCES FROM CHARITABLE ACTIVITIES Unrestricted funds Restricted funds Total 2024 £ £ £ Community activities 13,947 0 13,947 uded within income relating to community activities are the following grants Total 2024 Total 2023 £ £ Unrestricted Ticket sales 0 0 Gift Aid 13,947 6,003 Sponsorship income 0 0 13,947 6,003 Restricted Other 0 0 0 0 |
Total 2023 £ 6,003 |
|---|---|
3. INVESTMENT INCOME
4. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
Included within income relating to community activities are the following grants
www.acerbrasil.org.br ~ www.carf-uk.org
Registered Charity no. 1066396
Limited Company no. 3436135
14
CHILDREN AT RISK FOUNDATION NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
5. TOTAL RESOURCES EXPENDED
| Unrestricted Restricted £ £ Community activities Community activities Activities undertake directly 61,516 0 Cost of raising donations & legacies 719 0 Support costs 6,800 0 Total 69,035 0 |
Total 2024 £ 61,516 719 6,800 69,035 |
Total 2023 £ 34,421 882 6,800 42,103 |
|---|---|---|
Support costs include 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 |
2024 £ 57,500 3,832 0 0 0 150 34 61,516 |
2023 £ 30,387 3,851 0 0 0 150 33 34,421 |
|---|---|---|
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.
| 2024 | 2023 | |
|---|---|---|
| Number of trustees | ||
| The average monthly number of trustee during the | 4 | 7 |
| year was: | ||
| 4 | 7 |
www.acerbrasil.org.br ~ www.carf-uk.org
Registered Charity no. 1066396
Limited Company no. 3436135
15
CHILDREN AT RISK FOUNDATION NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
8. EMPLOYEES
| 8. | EMPLOYEES | ||
|---|---|---|---|
| 2024 | 2023 | ||
| £ | £ | ||
| 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 | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Trade debtors | 0 | 0 | |
| 0 | 0 | ||
| 10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 2024 | 2023 | ||
| £ | £ | ||
| 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
Limited Company no. 3436135
16
CHILDREN AT RISK FOUNDATION NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
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 | 0 | 0 | 0 |
| 0 | 0 | 0 | 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 £57,500 (2023: £30,387) were paid to ACER, the sister organisation in Brazil to apply the 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 | 26,320 | 42,848 | 69,035 | 133 |
| Restricted: | ||||
| Donation: | 0 | 0 | 0 | 0 |
| 26,320 | 42,848 | 69,035 | 133 |
www.acerbrasil.org.br ~ www.carf-uk.org
Registered Charity no. 1066396
Limited Company no. 3436135
17
Signatures' technical details
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alexhannay@yahoo.co.uk
19/09/2025, 10:30:35 BST
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info@nicholsonandco.co.uk
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