REGISTERED CHARif( NUMBER: 1074935
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
OR THE YEAR ENDED 310ECEMBER 2023
FRIENDS OF THE CHILDREN OF ORISSA
David Simon Umlted
Chartered Certified Accounlants
5 Jardine House
Harrovian Business Village
Bessborough Road
Harrow
Middlesex
HA13EX

FRIENDS OF THE CHILDREN OF ORISSA
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Page
Chalrf8 Report
Roport of the Truste08
Indèpendent Ex•mlnatB Report
ststernent of Flnan¢l•l Actlvlties
Statsmont of Flnancial Posltlon
Notes to the Fln•nclal Statements
9 10 12
Dotslled Statsment of Flnancial AcUvltle8
13

FRIENDS OF THE CHILDREN OF ORISSA
CHAIR'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
2023 has continued lo be a challenging year for our project partners in India they have seen the need for their
services grow whilst navigating significant cost inflation and a competitive environment for fundraising within India.
However, 2023 has also seen both our NGO partners step up their activities to support vulnerable children and
communities, with an overall increase of the nurnber of beneficiaries. FOCO has found its own fundraising capabilrty
challenge thi5 year,. it has sought to be a stable funder for our NGOS by committing to set quarterly remittances that
fit better within the charity's estimatsd c88hflow.
Palli Unnayan Seva Samiti IPUSSI runs a school and hostel in Odisha for girls from vulnerable and destitute families.
The Soryety for Children (SOCHI focus an rtscuing children lanti-trdffickingl across the railway ￿e￿ort{, their teams also
run various programmes to aid rehabilitation and resettlement of children experiencing addiction or homelessness as
well as a focus on social, health and wellbeing initiatives.
By the end of the calendar year in 2023 at PUSS the￿ We￿ over 320 children on the school roll, approximately 240 of
the gids were living in the hostel (many of whom have travelled from the remote villages Whe￿ they are less likely lo be
able lo stay in full lime education) and over 80 children regularly allending as day boarders from six slum areas in
Bhubane9war. Many of the new admissions come from a particular glum area called Patharabandha. almost 90% of
those newly registered identified as Adivasi (Triball girts whose families come from the Keonjhar and Jajpur DBlricts.
PUSS has seen a widening operational deficit ￿e￿een its funding and ils operational costs. However, despite this
challenge the year saw a number of firsts for the school. There has been an investment in teacher training in the STEM
educational area5 With new teaching kits and workshops. The school has also begun a programme of counselling
support sessions given by Social Work Inlems and additional bridge dasses are now being taught lo children who have
mSssed significant schooling in prior years. In May 2023 all Class X pupils sal and passed their high school board exams.,
real achievement given the effects of covid on their previous schooling.
The age of the PUSS maln building and the continuing effects of climatic weather patterns Ifrequent and sustained
flooding) on the structure has continued to giv6 rSs8 to concerns over its safety. This Combined with the operating costs
deficit has meant PUSS and FOCO discu88ed the financial options to rebuild the school and hostel. The PUSS General
Board rnade the deasion, during 2023, 10 instruct the Sale of a separate ple￿ of land donated by 8 previous FOCO
supporter. This should provide vitsl funds for future capitsl investment and we look forward lo supporting PUSS through
this phase.
At SOCH teams have incredibly hard throughout 2023 to build on their existing programmes. Manoj Kumar who
runs the SOCH NGO has been successful al attracting additional CSR funding 8ignificanUy effe¢led by being able to
'malch' fund with FOCO regular donations- this has enabled him to o)nlinue to broaden his community development
ambitions and strengthen the programme teams with additional skilled aTrd specialist profession81 staff.
SOCH runs its Punajivan (meaning rebirth) programme al the Jatni centre. The original funds to establish this centr8
were provided by FOCO and some of our supporters continue to donate specific capital fvnds to develop their facilities.
By the end of 2023 they completed their 11th residential d&-addiction camp8, this is a four-week programme for children
with substance abuse issues. They also ran three 12-week residential Edu-bridge prograrnmes desi9ned to support
hildren to gel back into edU￿tIon who have dropped out and are not attending school. This includes the fir51 camp that
catered specifically fDf 9ids. After each prograrnrne, there is extensive follow-up by the team. The SOCH team has
expanded lo provide remedial classes directly within 28 slum locations in Bhubaneswar. This additional community worl(
is particulady effective at establishing trusted relationships wtlh those communities and provides opportunrties for
recruitrment of eligible childrBn for the rn0￿ intense edu-bridge camps.
SOCH'S original Rakshyak programme aims lo rescue and resettle children al risk of trafficking on the rai￿VaY ￿e￿ork.
Changes in govemment led initiatives laddilional station presen¢% in Bhubaneswar and other locations) has meant Ihe
team now cOn￿ntrate this operation in the rail hub town of Khurda. Across the 2023 year they ￿sCUed 154 children.. of
whom 139 were sensitively reunited with family and the ￿mained placed in appropriate govemment support
programmeg.
Both PUSS and SOCH worked tirelessly lo support, empower. and encourage young child￿n in Odisha to live better
Irves and have a positive future. Friends of the children of Orissa are so proud to be able to assist our partners lo
continue their excellent and much needed work.
We are, as ever, extremely grateful for the continuing generosity of our members, corporate supporters, one-off donors
and volunteers. We are very grateful for those who give regularly as this enables us to plan and meet our regular
commitments. Especial thanks go to Hat Trick Productions for their significant annual corporate support. We have also
benefited from one- off legacy donations. We recognise that we will need to In¢￿aSe our fundraising capacity to maintsin
our c#Jrrent level of support to our partner NGOS.
Page 1

FRIENDS OF THE CHILDREN OF ORISSA
CHAIR'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The charity has a supporter list of approximatsly 150 members. Our small committee currently has 8 8Ctive participants.
We would like to engag8 addIt￿onal supporters and in particular V￿uld like to encourage members to lake a more active
role in the charity.
More information about the work of our charity and our partners in India can be found at www.orissa.org.uk.
Kate Wilson
Chairperson
12 July 2024
Page 2

FRIENDS OF THE CHILDREN OF ORISSA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The
trustees have adopted the pmvisions of Accounting and Reporting by Charities.. Statement of Recommended Practi
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK
and Republic of Ireland IFRS 1021 (effective 1 January 2019).
Abbreviations
FOCO Friends of the Child￿n of Orissa
puss
Palli Unnayan Seva Samits. Ihe organisation
in
India providing accommodation and
schooling for disadvantaged girts near Bhubaneswar, Orissa (now officially known as Odishal, India
SOCH
Society for children, the organisation which runs children's rescue programmes on the railway
stalioiis in Khurdha, Berhampur. Puri and Bhubaneswar as well as counselling and support $eNic2s at the
rehabilitation centre in Jalni,
OBJECTIVES AND ACTIVITIES
The tharily'5 objects are..
The ￿lief of poverty. sickness and dislress and the advane6m8nt of educats'on in particular of children in Odisha
stale of India.
Supporting the charitable work of Palli Unnayan Seva Samiti {PUSSI and othèr charitable organisalion8 in Odisha
8ts1e.
The policies adopted in furtherance of these objects are:
Providing the school with funds lo continue to support the children.
Ensuring visitors to India on our behalf are awa￿ of and comply wlh our safeguarding policy.
Working Wlth our partners in India to help them find allemative sources of income lo secur8 the future of their
organisation$.
Working in partnefship with other agencies to provide funds, land, equipment or services to benefit our partner8 in
India.
There has been no change in these (luring the year.
PUBLIC BENEFIT STATEMENT
Our main activit￿e$ and who we try lo help a￿ described below. All our charitable actlvitles focus on the support and
education of children in Odisha slate and a￿ undertaken to further our charitable purposes for the public benefit.
ss
We provKle financial support to the school and hostel which provides for over 300 vulnerable girls to be safely housed
and educated. Our regular donations are specifically used for the main Inon-teachingl operational cosls for the school
and hostel. This includes.. food costs. medical and welfare costs. hostel stsff wages, building repair and maintenance,
transport C081s, extra-curricular 8clivities and additional teathing r&sources. We continue lo provide the majorrty of funds
that the NGO rai88S.
SOCH
We provide regular support for two programmes. Firstly the Punaryivan Programme which runs from the newly
established Jalni Centre
this is a rolling series of 4 week de-addiclion camps for chIld￿n and longer 12 week
edubridge Camps which aim lo enable children to catch up on lost schooling and rejoin mainstffjam eduG8tional
inslilulions. The second programme we support is the Khurda based Rakshyak Program
this aims to identify and
rescue chIld￿n al risk of being trafficked for sexual or laboLsr exploitation. We also contribute towards SOCH'5 central
stsffing operational costs which gUPPOrt both these programmes and other ccffimunity base4 developmènt projècts.
We raise fvnds through our cnrporate Sponsors, monthly donors and with variou5 fundff ising events throughout the year,
our arp covered by in kind donations so no money is diverted from the Charity for administration or other costs.
ACHIEVEMENTS AND PERFORMANCE
During 2023 we provided financial support which allowed PUSS to increase the number of places offered to vulnerable
children. This includes the expansion of places offered lo 'day boarders,, pupils who are transported by bus daily from
mulb'ple slum areas in Bhubanegwar. We are particularty pkased at the educational performance of the Year X in th8ir
final exams.
SOCH has had a very succ£ssful year in expanding its Rehabilitation arKI Edu-bridge camps run out of the FOCO funded
Jatni centre. We also continued to support the excellent anti-trafFicking railway rescue project,
Page 3

FRIENOS OF THE CHILDREN OF ORISSA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
One of our Trustees {Dr Philippa Baylis) visited both projects in earfy 2023 to provrde educational support. Dr Baylis had
significant contact ts'me with PUSS in particular, this helped the committee to re￿1ve additional infomatson provided
a great opportunity lo upjate members through our newsletter. We hope that other membetB ¥MII be able to visit our
partners and see the excellent work they do for themsefves. Both NGOS have expressed an interest in seeing additional
UK volunteers visit and participate with their projects.
FINANCIAL REVIEW
Our funding for 2023 has come from a mbx of corporate, individual donors and from our monthly supporters. We also
received a one-off legacy donation. Our 2023 income ￿tUMed to a similar level to that raised in 2021. significanlly less
than donations received in 2022.
We have Gontinued to support our partners in India via a regular quarterly ￿mittan￿. Our payments to NGO partners
exceeded our fvndraising income in 2023, however in part this 15 due to the timing of quarterly remittan￿$ to PUSS and
their ￿qUest for an advance payment of donations due in early 2024. We are Working closely with PUSS General Board
in developing additional sources of income. these efforts geem likely to corne to fruilion in 2024.
Consaous of our donation forecast we concentrated our support for SOCH by funding the Punari'ivan and Rakshyak
programmes but were unable to donate to the Pankh prryramme costs in the year.
All trustees volunteer their time so no costs a￿ incurred by the charity or by our partners in India.
PLANS FOR FUTURE PERIOD8
The committee recognise that in 2023 the￿ was a reducts'on in regular recurritvJ donations whiGh may relate to the UK'S
cost of living concErns and l or individual arc#Jmstances with donors. We did not run any specific donation appeals or
hold significant fundraising events.
We hope lo increase our in parson" fvndraising acts'vitiés, to ensure more sources of fvnds and to promote awareness of
the charity and our objectives.
We will seek to ensure that our remittances to projects in 2024 match our fundraising income, We remain conscious that
our current qu8rtedy remittances cannot increase year on year. We are working dosely with our NGO partner5 10 sUPPOrt
their efforts to raise additional funds from Indian CSR partners, local organisalional 8UPPOrt and leveraging of
existing NGO assets.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity is controlled by ils goveming document, a deed of trust and consty'lules an unincorporatsd charity.
Tru8le88 who also fulfil the role ol 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 charily wlh a donation of £120 or more
annualty is considered lo be a member unless they tell us that they do not wish lo do so.
All Iruslees, voluntéers and others who visrt India on our behalf must abide by the temis of our safeguarding and privacy
policies.
REFERENCE AND ADMINISTRAMVE DETAILS
Rogistered Charity number
1074935
Princlpal addres8
124 Harfesden Road
London
NW10 2BB
Page 5

FRIENDS OF THE CHILDREN OF ORISSA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
Trustees
Professor Malcolm Hafper
Ms Kate Wilson (Chairl
Mrs Kate Bulman
Dr Philippa Bayli5
Ms Linda Deverell
Mrs Victoria Rizza
Mr Mat1( Segal (Treasurer)
Independent Examiner
Deepak Thakrar
David Simon Limited
Chartered Certified Accountants
5 Jardine House
Harrovian Business Villag8
Bessborough Road
Harrow
Middlesex
HA13EX
Bankers
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
ME19 4JQ
National Westminster Bank PLC
Cr8nfield University Branch
College Road
Wharley End
Bedford
MK43 OSR
Approved by order ofthe board oftrustees on ..-.....12 July 2024...... and signed on its behalf by:
Kw9L
Ms Kate Wilson - Trustee
Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
FRIENDS OF THE CHILDREN OF ORISSA
Independent examlnerfs report to the trustees of Friends of The Children of Orissa
I report to the charity trustee5 on my examination of the accounts of Friends of The Children of Orissa (the Trust) for the
year ended 31 December 2023.
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 Ilhe Act,).
I report in respect of my examination of the Trust's accounts carried out urlder Section 145 of th8 Act and in carrying out
my examination I have follow8d all applicable Directions given by the Charity Commission under Section 145(5){b) of the
Act.
Independent examiner'5 5talement
I have completed my examination. I confimi that no material matters have come to my attention in connection wth the
examination giving me cause to believe Ih8t in any material respect..
accounts'ng records were not kepl in respect of the Trust as required by Section 130 af the Act., or
the accounts do not accord with those records.. or
the 8ccounts do not comply with the applicable requirements conceming the form and con18nt of accounts set out
in the Charities (Accounts and Reports) R8gulahons 2008 other than any requir8rnent thal the accounts giv8
tru8 and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come 8cross no other matters in connectlon with the examination to which attentlon should
b8 drawn in this report In order to enable a proper understanding of the accounts to be reached.
Deepak Thakrar
The Association of Chartered Certified Accountants
David Simon Limited
Chartered Certifi8d Accountsnts
5 Jardine House
Harrovian Business Village
Bessborough Road
Harrow
Middlesex
HA13EX
Date:
.12 July 2024
Page 6

FRIENDS OF THE CHILDREN OF ORISSA
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
Unrestricted
funds
2022
Total
funds
Note8
INCOME ANO ENDOWMENTS FROM
Donations and legacies
113,369
151,003
Investment income
$44
169
Total
113913
151,172
EXPENDITURE ON
Charltsble activitigs
Expenditu￿ on schooling through PUSS
Expenditu￿ on railway children through SOCH
89,010
99,592
Total
147 798
163917
NÉT INCOMEI(EXPENDITUREI
133,886)
{12,7451
RECONCILIATION OF FUNDS
Total funds brought forward
54,596
67,340
TOTAL FUNOS CARRIED FORWARD
54.595
The notes fO￿n part of Ihege financial statements
Page 7

FRIENDS OF THE CHILDREN OF ORISSA
STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2023
2023
Unregtrlcted
funds
2022
Total
funds
Notes
CURRENT ASSETS
Debtors
Cash al bank
6,000
48,595
20.710
20,710
54,595
NET CURRENT ASSETS
54.595
TOTAL ASSETS LESS CURRENT LIABILITIES
10,710
54,595
NET ASSETS
FUNDS
Unreslricled fund6
TOTAL FUNDS
54,595
The financial slalement8 were approved by the Board of Trustees and authorised for i88ue on
lil.o¥
and were signed on ils behalf by..
¥, vJ"a
Ms Kate Wilson - Trusl8e
The notes fomi part of these financial statements
Page 8

FRIENDS OF THE CHILOREN OF ORISSA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
ACCOUNTING POLICIES
Basis of preparing the flnancial statsments
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP IFRS 102) 'Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their acu)unts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective 1 January 2019}', Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the
Chariti85 A¢t 2011. The financial statements have been prepared under the historical cost convention.
Incoffle
All income is recognised in the Stslement of Financial Ath'vities once the charity has entitlement to the funds, it 15
probable that the inwme will be received and the amount can be measured reliably.
Expendlture
Liabilities ar8 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 meagured reliably. Expenditure is acLounted for on an accruals basis and
has been classified under headings that aggregate all cost ￿lated to the category. Wnere costs cannot be
di￿dIY attributed to particular headings they hav8 been allocated lo activities on a basis consistent with Ihe use
of reSoUr￿s.
Taxation
The charity is exempt from tax on its charrtable acbvities.
Fund aceountlng
Unre81rict8d funds can be used in accordan￿ with the charitable objectives al the discretlon of the trusteès.
Rastrtcted funds can only bè used for particular restricted purposes within the Dbiects of the chanty. Restrictions
arise when Specified by the donor or when funds a￿ raised for parb'cular restricted purposes.
DONATIONS AND LEGACIES
2023
2022
Donations
Recurring
Donations - Non-Recurring
Grants from Organisations
33,289
10,000
40,820
3,000
107,183
113369
151.003
INVESTMENT INCOME
2023
2022
Deposit account interest
644
169
CHARITABLE ACTIVITIES COSTS
Direct
Costs
Expenditure on schooling through PUSS
Expenditure on railway children through
SOCH
89,010
58.788
147 798
Page 9
continued...

FRIENDS OF THE CHILDREN OF ORISSA
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023
TRUSTEES. REMUNERATION AND BENEFITS
The￿ We￿ no trustees, remuneration or other beneffts for the year ended 31 December 2023 nor for the year
ended 31 December 2022.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 December2023 nor for the year ended
31 De￿Mber2O22.
STAFF COSTS
There were no employees during the year.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
INCOME AND ENDOWMENTS FROM
Donatsons and legacies
151,003
Investment income
169
Totsl
151 172
EXPENDITURE ON
Charltablo actlvltles
Expenditu￿ on gchooling through PUSS
Expenditu￿ on railway children through
SOCH
99.592
64.325
Total
163,917
NET INCOMEIIEXPENDITUREI
112,7451
RECONCILIATION OF FUNDS
Total funds brought fO￿ard
67,340
TOTAL FUNDS CARRIED FORWARD
54,595
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Other debtors
MOVEMENT IN FUNDS
Net
movement
in funds
At
31112123
At 111123
Unrestricted funds
General fund
54,595
133,885
20.710
TOTAL FUNDS
33 886)
Page 10
continued...

FRIENDS OF THE CHILDREN OF ORISSA
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEM8ER 2023
MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows..
Incoming
resources
ReSoUr￿S
expended
Movement
in funds
Unrestrlcted funds
General fvnd
113.913
(147,798)
(33,8861
TOTAL FUNDS
113913
147 798)
33 8861
Comparatives for rnovement In funds
Net
movement
in fund$
At
31112122
At 111122
Unrestrlct8d fund•
General lund
67,340
112,745)
54,595
TOTAL FUNDS
67,340
12,745)
$4,595
Comparative nel movement in funds, induded in the above are as follows..
InGoming
resources
Resourc*s
expended
Movement
in funds
Unrestricted fund•
General fund
151.172
1163,917)
112.745)
TOTAL FUNDS
151172
163,9771
12,745)
A current year 12 months and prlor year 12 months ¢ombined posltion is as foll¢)￿..
Net
movernant
in funds
Al
31112123
At 111122
Unrestrlcted funds
General fund
67,340
146,6301
20,710
TOTAL FUNDS
67,340
46,6301
A cur￿n1 year 12 months and prior year 12 months combined net movement in funds. induded in the above are
as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted funds
General fvnd
265.085
{311,715)
146,630)
TOTAL FUNDS
265,085
311,715)
46,6301
Page11
continued..

FRIENDS OF THE CHILDREN OF ORISSA
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2023
10.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 De￿mber 2023.
Page 12

FRIENDS OF THE CHILDREN OF ORISSA
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
INCOME ANO ENDOWMENTS
Donations and legacles
Donations
Recurring
Donations- Non-Recurring
Grants from Organisations
33,289
10,000
40,820
3.OCKJ
107,183
113,369
151,003
Investment Incoma
Deposit account interest
169
Totsl Incoming rn8Ou￿e8
113,913
151,172
EXPENOITURe
Charltsblo actlvltle•
Donations to charitable entities
Bank charges
147N82
336
163,603
314
147 798
163,917
Total rBsources expended
147,798
163,917
Not expendlture
33,8861
12,7451
This page does not fom part of the statutory financial statements
Page 13