**REGISTERED CHARITY NUMBER: 1074935** **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## **FOR** ## **FRIENDS OF THE CHILDREN OF ORISSA** David Simon Limited Chartered Certified Accountants 5 Jardine House Harrovian Business Village Bessborough Road Harrow Middlesex HA1 3EX **FRIENDS OF THE CHILDREN OF ORISSA** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** |||**Page**|| |---|---|---|---| |**Chairman's Report**|1|to|2| |**Report of the Trustees**|3|to|5| |**Independent Examiner's Report**||6|| |**Statement of Financial Activities**||7|| |**Statement of Financial Position**||8|| |**Notes to the Financial Statements**|9|to|12| |**Detailed Statement of Financial Activities**||13|| **FRIENDS OF THE CHILDREN OF ORISSA** ## **CHAIRMAN'S REPORT** ## **FOR THE YEAR ENDED 31 DECEMBER 2020** The effects of the COVID 19 pandemic meant that 2020 was a challenging time around the world, as we write this report things remain difficult in many countries and India is still in a state of government imposed lockdown. As a result, the work of the charity has been different throughout 2020, but Friends of the Children of Orissa has continued to work and support our two partners in India. Palli Unnayan Seva Samiti (PUSS) runs a school and hostel in Odisha for girls from vulnerable and destitute families. The Society for Children (SOCH) focus on rescuing children (anti-trafficking) across the railway network, their teams are running various programmes to aid rehabilitation and resettlement of children experiencing addictions or homelessness as well as social and health wellbeing initiatives. The trustees in the UK, our partners in India and all of the children whom they have helped are, as always, extremely grateful to our members and those who have supported and donated to the charity throughout the year. It is through the generosity of individuals, groups and our friends at Hat Trick Productions that we have been able to continue our support for some of the most vulnerable and disadvantaged children in Odisha. School life has been decidedly different for PUSS, most of the children were sent home by order of the government; some to slums in Bhubaneswar, some to remote rural villages. Kuku and her staff did their best to maintain contact with the families and to provide them with continuing education as lockdown restrictions eased, PUSS teachers went out into the local slums and conducted lessons in makeshift classrooms. They distributed masks, teaching materials and basic food supplies for the children. As lockdown eased further, the teachers could return to school and began to deliver school lessons remotely from classrooms at PUSS. Teachers used video cameras to record lessons for the girls and a local Indian charity donated tablets which meant that some girls who couldn't attend school could continue to learn at home. We are pleased to report that after the first easing of lockdown restrictions, girls did return to school and we are optimistic that this will be the case when the current lockdown ends. At the end of March 2020, one of our trustees Philippa Baylis, organised a small team of volunteers who have been delivering online learning sessions to the most vulnerable children at PUSS. The 40 children were housed in a separate building a short walk away from the main PUSS building. They either have no families to go home to or none that are safe. They range in ages from 3 to 18. A generous gift of 6 laptops was made by two of our donors, without which these valuable sessions would not have been possible. The laptops allowed us to teach small and large groups of girls and were enjoyed by both the children and the volunteers! The Indian government has now begun to remove the children (who are in the care of the Indian state) from the CCI building, there are now only one or two girls remaining and we await news about the reopening of the main building, we will update members about this in our next newsletter. While the stations were closed during the various COVID-19 lockdowns, SOCH could not operate their usual railway teams. Manoj was very quick to redeploy his teams elsewhere to disaster recovery activities, distributing food and supplies to local communities. Many railway staff were affected by the station closures as well as other workers who had no work and no government assistance. SOCH has distributed more than 2000 ration packs, consisting of enough dried food goods for 2 weeks for a family of four. During 2020 SOCH has now cemented its Punarjeevan project which provides a residential camp to help children break the cycle of addiction and repeated runaway behaviours. Building on this experience and the construction of a new appropriate camp building Manoj has also launched the SOCH three month "Residential Edu-Bridge Course" for children who had dropped out of the formal school system. Food, accommodation and a monthly stipend were provided to successful applicants as well as a certificate upon completion of the course. The initial course ran very successfully with 17 boys attending and this will be repeated when restrictions end. Since lockdown began the SOCH station teams have rescued 40 children from various difficulties, far fewer than in usual times but as lockdown restrictions continue to ease it is likely that there will be an increase in activity for the station teams. SOCH has a Child Centered Community Development (CCCD) Programme and the team distributed smokeless chulha (an innovative small cooker which reduces indoor air pollution for healthier homes) and mosquito nets to needy families in the Bauriapalanda community of Paradeep. As you can see, even during a very difficult and challenging period, both PUSS and SOCH worked tirelessly to support, empower and encourage young children in Odisha to live better lives and have a positive future. We would like to thank our only outgoing committee member this year, Ursula Kraus-Harper (Uschi) for her service and dedication. Uschi was the charity's Hon. Secretary for many years and latterly served as a trustee. Uschi's visit to see the work of Khandambini Bhunan at PUSS was the start of a wonderful collaboration which has so far lasted 30 years. Our long serving Chairman Professor Malcolm Harper has stepped down from this post, though he remains an active trustee. Malcolm is well known to most of our members and his passion for the charity is evident in all he does on our behalf. Page 1 **FRIENDS OF THE CHILDREN OF ORISSA** ## **CHAIRMAN'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2020** We are, as ever, extremely grateful for the continuing generosity of our members, one off donors, supporters and volunteers who we hope to be able to invite to visit India again soon. More information about the work of our charity and our partners in India can be found at www.orissa.org.uk. ............................ David Landsberg Chairman 26/07/2021 Dated .............................. Page 2 **FRIENDS OF THE CHILDREN OF ORISSA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020** The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## Abbreviations **FOCO** Friends of the Children of Orissa **PUSS** Palli Unnayan Seva Samiti, the organisation in India providing accommodation and schooling for disadvantaged girls near Bhubaneswar, Orissa (now officially known as Odisha), India **SOCH** Society for children, the organisation which runs children's rescue programmes on the railway stations in Khurdha, Berhampur, Puri and Bhubaneswar ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The charity's objects are: - The relief of poverty, sickness and distress and the advancement of education in particular of children in Orissa - state of India. - Supporting the charitable work of Palli Unnayan Seva Samiti (PUSS) and other charitable organisations in Orissa state. The policies adopted in furtherance of these objects are: - Providing the school with funds to continue to support the children. - Ensuring visitors to India on our behalf are aware of and comply with our safeguarding policy. - Working with our partners in India to help them find alternative sources of income to secure the future of their - organisations. - Working in partnership with other agencies to provide funds, land, equipment or services to benefit our partners in - India. There has been no change in these during the year. ## **Public benefit** Our main activities and who we try to help are described below. All our charitable activities focus on the support and education of children in Orissa state and are undertaken to further our charitable purposes for the public benefit. ## PUSS We provide financial support to the school to allow the girls to be safely housed and educated. We also provide support to the teaching staff and help with recruitment where we can. Through our fundraising efforts we have significantly improved the resources that are available and our volunteers provide stimulation and enjoyment to the girls. ## SOCH We have been able to provide funds for the rehabilitation centre to be built, this has been a valuable resource to enable the railway teams to support vulnerable children find a way off the streets and hopefully into education or training. We raise funds through monthly donors and with various fundraising events throughout the year, our costs are covered by in kind donations so no money is diverted from the charity for administration or other costs. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** During 2020 we were able to arrange the purchase of 6 laptops which allowed some remote learning to continue while the school was in lockdown. Due to travel and lockdown restrictions, visitors from England were not permitted but a group of volunteers provided online sessions for the girls who remained at the school during lockdown. We also helped raise the required funds for a further storey on the rehabilitation centre for use by SOCH, they have already completed some successful rehabilitation programmes for small groups of boys and these will continue as well as running groups separately for girls. Page 3 **FRIENDS OF THE CHILDREN OF ORISSA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020** ## **FINANCIAL REVIEW** The majority of our funding for 2020 has come from our corporate sponsors Hat Trick Productions Ltd and from our monthly supporters as well as individual donors. We have seen a fall in our expenditure due to the reduced number of children at the school, it is expected there will be an increased demand once restrictions are lifted and the committee are looking at ways to increase our fundraising activities safely. All trustees volunteer their time so no costs are incurred by the charity or by our partners in India. ## **FUTURE PLANS** We hope to increase our fundraising activities, to ensure more sources of funds and to promote awareness of the charity and our objectives. The new website is "under construction" and this will help to enhance our fundraising activities. We hope to continue with more online education for the girls, allowing our members from around the world to participate safely in lessons with them. We hope that visits to India will soon be possible, allowing members to visit our partners and see the excellent work they do for themselves. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. Trustees who also fulfil the role of the executive committee are appointed annually by members of the charity at our AGM, or at any general meeting of our members. Any person who supports the charity with a donation of £120 or more annually is considered to be a member unless they tell us that they do not wish to do so. All trustees, volunteers and others who visit India on our behalf must abide by the terms of our safeguarding and privacy policies. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1074935 ## **Principal address** Rose Cottage 19 Filgrave Newport Pagnell Milton Keynes Buckinghamshire MK16 9ET ## **Trustees** Professor Malcolm Harper Dr Ursula Kraus Harper (resigned 9.12.2020) Ms Katherine Wilson Mrs Kate Bulman Mrs Philippa Baylis Mrs Dawn Copsey Mr David Landsberg Ms Linda Deverell (appointed 4.6.2020) Mrs Victoria Rizzo (appointed 4.6.2020) Mr Mark Segal (appointed 4.6.2020) ## **Independent Examiner** Deepak Thakrar David Simon Limited Chartered Certified Accountants 5 Jardine House Harrovian Business Village Bessborough Road Harrow Middlesex HA1 3EX Page 4 **FRIENDS OF THE CHILDREN OF ORISSA** **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020** ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Bankers** CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling ME19 4JQ National Westminster Bank PLC Cranfield University Branch College Road Wharley End Bedford MK43 0SR 26/07/2021 Approved by order of the board of trustees on ............................................. and signed on its behalf by: ........................................................................ Mr David Landsberg - Trustee Page 5 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FRIENDS OF THE CHILDREN OF ORISSA** ## **Independent examiner's report to the trustees of Friends of The Children of Orissa** I report to the charity trustees on my examination of the accounts of Friends of The Children of Orissa (the Trust) for the year ended 31 December 2020. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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. Deepak Thakrar David Simon Limited Chartered Certified Accountants 5 Jardine House Harrovian Business Village Bessborough Road Harrow Middlesex HA1 3EX Date: ............................................. Page 6 **FRIENDS OF THE CHILDREN OF ORISSA** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020** |**2020**
**Unrestricted**
**funds**
Notes
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**166,807**
**Charitable activities**
Expenditure on schooling through PUSS
**-**
Investment income
3
**60**
**Total**
**166,867**
**EXPENDITURE ON**
**Charitable activities**
4
Expenditure on schooling through PUSS
**94,358**
Expenditure on railway children through SOCH
**39,698**
Other
**-**
**Total**
**134,056**
**NET INCOME/(EXPENDITURE)**
**32,811**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**85,838**
**TOTAL FUNDS CARRIED FORWARD**
**118,649**|2019
Total
funds
£
243,700
15
169
243,884
249,579
59,371
216
309,166
(65,282)
151,120
85,838| |---|---| The notes form part of these financial statements Page 7 **FRIENDS OF THE CHILDREN OF ORISSA** ## **STATEMENT OF FINANCIAL POSITION** ## **31 DECEMBER 2020** |**2020**
**Unrestricted**
**funds**
Notes
**£**
**CURRENT ASSETS**
Debtors
9
**-**
Cash at bank
**118,649**
**118,649**
**CREDITORS**
Amounts falling due within one year
10
**-**
**NET CURRENT ASSETS**
**118,649**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**118,649**
**NET ASSETS**
**118,649**
**FUNDS**
11
Unrestricted funds
**118,649**
**TOTAL FUNDS**
**118,649**|2019
Total
funds
£
1,800
85,838
87,638
(1,800)
85,838
85,838
85,838
85,838
85,838| |---|---| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 26/07/2021 ............................................. Mr David Landsberg - Trustee ............................................. Ms Katherine Wilson - Trustee The notes form part of these financial statements Page 8 **FRIENDS OF THE CHILDREN OF ORISSA** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. ## **DONATIONS AND LEGACIES** ## **2.** |Donations - Recurring
Donations - Non-Recurring
Grants from Organisations
**INVESTMENT INCOME**
Deposit account interest
**CHARITABLE ACTIVITIES COSTS**
Expenditure on schooling through PUSS
Expenditure on railway children through
SOCH|Direct
Costs
£
**94,150**
**39,490**
**133,640**|**2020**
**£**
**41,701**
**42,306**
**82,800**
**166,807**
**2020**
**£**
**60**
Support
costs (see
note 5)
£
**208**
**208**
**416**|2019
£
109,942
45,443
88,315| |---|---|---|---| ||||243,700| ||||2019
£
169
Totals
£
**94,358**
**39,698**| ||||**134,056**| ## **3. INVESTMENT INCOME** ## **4. CHARITABLE ACTIVITIES COSTS** Page 9 continued... **FRIENDS OF THE CHILDREN OF ORISSA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020** ## **5. SUPPORT COSTS** |**SUPPORT COSTS**|| |---|---| ||Governance| ||costs| ||£| |Expenditure on schooling through PUSS|**208**| |Expenditure on railway children through|| |SOCH|**208**| ||**416**| ## **6. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019. ## **Trustees' expenses** The trustees received expenses expenses of £416 (2019: £216) form the charity during the year. ## **7. STAFF COSTS** There were no employees during the year. ## **8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ||Unrestricted| |---|---| ||funds| ||£| |**INCOME AND ENDOWMENTS FROM**|| |Donations and legacies|243,700| |**Charitable activities**|| |Expenditure on schooling through PUSS|15| |Investment income|169| |**Total**|243,884| |**EXPENDITURE ON**|| |**Charitable activities**|| |Expenditure on schooling through PUSS|249,579| |Expenditure on railway children through|| |SOCH|59,371| |Other|216| |**Total**|309,166| |**NET INCOME/(EXPENDITURE)**|(65,282)| |**RECONCILIATION OF FUNDS**|| |**Total funds brought forward**|151,120| |**TOTAL FUNDS CARRIED FORWARD**|85,838| Page 10 continued... **FRIENDS OF THE CHILDREN OF ORISSA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020** ## **9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |**9.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| |---|---|---|---|---|---| ||||**2020**||2019| ||||**£**||£| ||Prepayments and accrued income||**-**||1,800| |**10.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| ||||**2020**||2019| ||||**£**||£| ||Other creditors||**-**||1,800| |**11.**|**MOVEMENT IN FUNDS**||||| ||||Net||| ||||movement||At| |||At 1/1/20|in funds|31/12/20|| |||£|£||£| ||**Unrestricted funds**||||| ||General fund|**85,838**|**32,811**|**118,649**|| ||**TOTAL FUNDS**|**85,838**|**32,811**|**118,649**|| ||Net movement in funds, included in the above are as follows:||||| |||Incoming|Resources|Movement|| |||resources|expended|in funds|| |||£|£||£| ||**Unrestricted funds**||||| ||General fund|**166,867**|**(134,056)**||**32,811**| ||**TOTAL FUNDS**|**166,867**|**(134,056)**||**32,811**| ||**Comparatives for movement in funds**||||| ||||Net||| ||||movement||At| |||At 1/1/19|in funds|31/12/19|| |||£|£||£| ||**Unrestricted funds**||||| ||General fund|150,507|(62,869)||87,638| ||Support Costs|613|(613)||-| ||Governance costs|-|(1,800)||(1,800)| |||151,120|(65,282)||85,838| ||**TOTAL FUNDS**|151,120|(65,282)||85,838| Page 11 continued... **FRIENDS OF THE CHILDREN OF ORISSA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020** ## **11. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
Support Costs
Governance costs
**TOTAL FUNDS**|Incoming
resources
£
243,884
-
-
243,884
243,884|Resources
Movement
expended
in funds
£
£
(306,753)
(62,869)
(613)
(613)
(1,800)
(1,800)
(309,166)
(65,282)
(309,166)
(65,282)| |---|---|---| A current year 12 months and prior year 12 months combined position is as follows: |||Net|| |---|---|---|---| |||movement|At| ||At 1/1/19|in funds|31/12/20| ||£|£|£| |**Unrestricted funds**|||| |General fund|150,507|(30,058)|120,449| |Support Costs|613|(613)|-| |Governance costs|-|(1,800)|(1,800)| ||151,120|(32,471)|118,649| |**TOTAL FUNDS**|151,120|(32,471)|118,649| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
Support Costs
Governance costs
**TOTAL FUNDS**|Incoming
resources
£
410,751
-
-
410,751
410,751|Resources
Movement
expended
in funds
£
£
(440,809)
(30,058)
(613)
(613)
(1,800)
(1,800)
(443,222)
(32,471)
(443,222)
(32,471)| |---|---|---| ## **12. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 December 2020. Page 12 **FRIENDS OF THE CHILDREN OF ORISSA** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations - Recurring
Donations - Non-Recurring
Grants from Organisations
**Investment income**
Deposit account interest
**Charitable activities**
Fund raising events
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Donations to charitable entities
Bank charges
**Support costs**
**Governance costs**
Trustees' expenses
Total resources expended
**Net income/(expenditure)**|2020
£
**41,701**
**42,306**
**82,800**
**166,807**
**60**
**-**
**166,867**
**133,440**
**200**
**133,640**
**416**
**134,056**
**32,811**|2019
£
109,942
45,443
88,315
243,700
169
15
243,884
308,553
397
308,950
216
309,166
(65,282)| |---|---|---| This page does not form part of the statutory financial statements Page 13