REGISTERED CHARITY NUMBER: 1074935
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
FOR
FRIENDS OF THE CHILDREN OF ORISSA
D8vld Slmon Llmited
Chartered Cert1fi8d Accountants
5 Jardlne 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 2024
Page
Chalfs Report
Report of the Trustees
2 to 4
IndepgfKlent Examlner'8 Roport
ststement of Flnanclal Actmtlos
Statement of Flnanclal Posltion
Notas to tho Flnanclal Statemonts
8 to 11
Dotalled Statement of Flnanclal Actlvttlo$
12

FRIENDS OF THE CHILDREN OF ORISSA
CHAIR'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
ThroughoLJt the course of 2024 FOCO has continuéd to support its two NGO partners with r8gLJlar quarterly remitt8n￿S.
As a charlty we have found our own fundraising capability challenging but steady, consequently we set ourselves a firm
goal to ensure the right balance between our grants commitments and our regular income. Both our NGO partners
continue to support and transform the lives of some of the most vulnerable children and communitles In Odisha. India.
Palli Unnayan Seva Samiti IPUSSI runs a school and hostel in Odisha for girfs from vulnerable and destilute families.
The Society for Children (SOCHI focus on a range of community empowermenl programmes. FOCO funds of thelr
programrnes. Firstly. the Punarjivan Rehabilitation and Educational catch up programm8 based in Jatni. these are
focused on children exp8riencing addiclion, homelessness or educational gaps. Secondly the Rayshyak programm8
which rescues children at risk of sexual and labour Irafficking on the railway n8twork.
By the end of the calendar year in 2024 at puss there were over 380 children on the school roll, approxlmat8ly 240 of
the glrls were Ilvlng in the host81 (many of whom have travelled from th8 remot8 vlllages wher8 th8y are18ss likely to be
able to stay in full time education) and over 130 chlldren regularly attending as "day boarders" from six slum areas In
8hubaneswar. The school is potentially running al over capacity in terms of its current classroom slzes, In part this has
related to the need to retain at least 40 chlldren at Class X level to retaln Its Rlght to Education Certificatè. Despite this
challenge In May 2024 all Class X pupils sat and passed thelr high school board exams.
PUSS contlnues to flnd the balancing of thalr expendlture with raising similar revenue difficult. However, during 2024
th8y were supported by two CRS Partn8rshlps - Tech Mahlndra Foundation and Synopsis. Both organisations. in
addition to mon8tary grants also contributed lo the educational programme with volunteer and speclallst led events in
sclence and other subjects. Unfortunately during 2024 PUSS h8d its application for a renewal of their Foreign Currency
Regulatlon Act reglstratlon turned down. Cons8quenlly FOCO was not abl8 to r&mit diredly to the charity for the latter
part of the yaar, In response to this news PUSS introduced FOCO lo a local NGO called Voluntary Agency for Social
Actlon (VASAI. Establish8d In 1995 thelr mlssSon Ss lo support rural 8nd trlbal pèoples through social projecls focused
on the empowerm8nt of women and children. FOCO agreed to a new partnership with VASA in whlch they provld8
prol8Ct and flnanclal support dir8Ctly to PUSS via our donations.
SOCH runs Its Punallvan (meaning rebirth) programme at the Jatni centre. The original funds to establlsh thls centr8
were provided by FOCO and some of our supporters contlnue lo donate specific capital funds to develop their faci1Sties,
Includlng new staff quarters and a larg& 2nd floor dining hall. During 2024 th8y successfully completed 3 residential
de-addiction camps. This is a four-wgek programme for chlldren wlth substance abuse issues. They also completed
thelr 9th 12-week rgsldentlal Edu-bridge programmes deslgned to support children lo get back into educatlon who hav8
dropped out and are not attending School. In support of Ihese speclfic resldentlal camps the SOCH T88m also ran 5
concurrent rem8dlal 'catch-up' class programmas in 5 slums across Bhubaneswar.
SOCH'S orlglnal Rakshyak programm8 alms to r8scu8 and resèttle chlldren at risk of Ir8ffi¢king on the railway nelwork.
Whllst the team Is prlmarlly concentral8d in the railway hub town of Khurda Ihey arg again expandlng to dellver services
at the maln Bhubaneswar statlon. Across th8 202&4 r8POrting year they rescu8d 170 children',141 of whom were boys
and 29 were girls. It is Inter8sling to note that n8arly 40% of th8se were 'r8ferrals' coming from railway station and
network staff who are attending regular awareness sesslons wlth the SOCH Tearn. This demonstrates the brllllant work
SOCH is doing in terms of educatlon and nelwork bulldlng wlth rallway stakeholders.
Both PUSS and SOCH worked tlrelessly to support, empower, and 8ncourag8 young children in Odisha to Ilve better
lives and hav8 a positlV8 future. Friends of the children of Orissa are so proud to be able to assist our partners to
contlnue thelr excellent and much needed work.
We are, as ever. extremely grateful for Ihe contlnulng generoslty of our members, corporate supporters, on&off donors
and volunteers. We are very grateful for those who glve regularly as thls enables us to plan and meet our regular
commltmenls. Especlal thanks go to Hat Trlck Productions for thair significant annual corporate support. We have also
benefited from one- off legacy donations. It was with great pleasure that we held a small supporter 8vent in London in
May 2024, to honour the contrlbutlons made over rnany d8cad8s by Professor Malcom Harper and Dr Ursula
Kraus-Harp8r. It was a lovely opportunilyto meet both old and new supporters alike.
The charlty has a supporter Ilst of approxirnately 150 members.
Our small committee currently has 8 active
participanls. We would like to engage additional supporters and in partlcularwould like to encourage members to take a
more active role in the charity.
More information aboLtt the work of our charlty and our partners In Indla can b8 found at www.focoindia.org.uk
OL
Kale Wi150n
Chairperson
Page 1

FRIENDS OF THE CHILDREN OF ORISSA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their report wth the flnanclal statements of the charlty for the year ended 31 December 2024. The
truslees have adopted the provlsions of Accountlng and Reportlng by Charitl8s'. Statement of Recommended Practice
applicable to charities preparfng thelr accounts in accordance ￿th the Finandal R8POrting Standard appllcable In the
UK and Republic of Ireland IFRS 102) (effective 1 January 20191-
Abbr8vlations
FOCO Friends ofthe Children of Orissa
PUSS Palli Unnayan Seva Samitl, the organisation in India providing accommodailon and schoollng for disadvantaged
girfs near Bhubaneswar, Orlssa (now officially known as Odisha), India
SOCH Society for children. the organisation which runs children's res¢)Je programm8s on the rallway statlon In Khurdha,
educatlonal bridge and educational bridge support services at the rehabilitation centre in Jatni, and a variety of other
child l young adult community programmes in Bubhaneswar.
OBJECTIVES AND ACTIVITIES
Objectlves and alms
The charity's objects are:
Thè relief of poverty, sickness and dlstress and the advanc8m8nt of education in particular of children in Orissa state
of India (now know as 'Odisha').
Supporting th8 charltable work of Palli Unnayan Seva Samltl (PUSS) and other charltable organl8atlons In Odlsha
state.
The pollcles adopted In furthèranc8 of these objects are.,
Providing the school with funds to contlnue to support the children.
Ensuring visitors to Indla on our behalf are aware of and comply wlth our safeguardlng policy.
Working with our partners in Indla to h81p them fSnd alternatlve sources of Income to secure the future of their
organlsallons.
Working in partnershlp wlth other agencies lo provide funds, land, equlpment or services to ben8fit our partners in
India.
There has been no chang8 in these durlng the year.
PUBLIC BENEFIT STATEMENT
Our main acllvilles and who we try to help are descrlbed below. All our charitable activities focus on the support and
educatlon of chlldr8n In Odisha slat8 and 8re undertaken to further our charllable purposes for the publlc benefit.
puss
We provlde flnanclal support lo th8 school and hostel which provides for over 300 vuln8rabl8 glrls to b8 safely hous8d
and educated. Our regular donatlons are specifically used for the maln (non-teachlngl operational costs for the school
and hostel. This Includes.. food cosls, medical and welfare costs, hostel slaff wages, bulldlng r8palr and maintenanc8,
transport Costs, extra-curricular activities and addltlonal teaching resources. We conllnue to provide the majority of
funds that the NGO raises. Durlng the ca18ndar year of 2024 PUSS did not have their renewal of the Forelgn Currency
License application grant8d. For th8 final quarter of the year they therefore partnered wlth the Voluntary Agency for
Soclal Actlon (VASA) who have stepped in to provide project and flnanclal management services.
SOCH
We provide regular support for programmes. Flrstly the Punariivan Programme whlch runs from th8 n8wIy
established Jalni Cenlre - this is 8 rolling series of 4 week de-addiction camps for children and and longer 12 week
edubridge camps which aim to enable childr8n to catch up on lost schooling and rejoing mainstream educalional
institutions. The second programme we support is the Khurda based Rakshyak Program - this alms to Identlfy and
rescue children at risk of being trafficked for sexual or labour exploitation. We also contribute lowards SOCH'S central
staffing operational costs which support both thes6 programm8s and other communlty based development projects
We raise funds through our corporate sponsors. monthly donors and with various fundraising events throughout tho
year. our costs are covered by in k5nd donations so no money is diverted from the charity for administration or other
costs.
Page 2

FRIENDS OF THE CHILDREN OF ORISSA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
OBJECTIVES AND ACTIVITIES
ACHIEVEMENTS AND PERFORMANCE
During 2024 we provld8d financlal support which allow8d PUSS to increas8 the number of places offered to vuln8rab18
children. This includes the expansion of places offered to 'day boarders,. puplls who are transport8d by bus daily from
multiple slum areas in Bhubaneswar. We are particularly pleased at the educational p8rfomiance of the Year X in their
final 8xams In whlch all glrls récéived a pass mark.
SOCH has had a very successful year in expandlng Its R8habllilalion and Edu-bridge camps run out of the FOCO
funded Jatnl c8ntre. We also continuéd to support the excellent anti-trafficking railway rescue project.
One of our Trustees (Dr Phlllppa Baylls) visit8d both projects in the last quarter of 2024 lo provide educational support.
Dr Baylls had slgnlflcant contact time with PUSS in particular-, thls helped the commlttee to receiv8 additional
infomialion about the particular challenges . We hope that other members will bè ablé to visit our partners and see th8
excellent work they do for themselves.
FINANCIAL REVIEW
Our funding for 2024 has come from a mlx of corporate, Individual donors and from our monthly supporters. Our 2024
income was higher than 2023. this was In part due to sev8ral one-off donations generously provided by our existlng
supporter bas8d In response to speclfic requests.
We h8ve continued to support our p8rtners In Ind18 vla a regular quartarly remlttance. Our payments to NGO partners
marginally exceeded our fundraising income in 2023 but we have achieved a better balance of monles raised and
expended than In prevlous years. This was largely due to tight flscal manag8menl of 8XP8ndlture and an
acknowledgement that we cannot respond to addltional fundlng requests outside of our quarterly remittance.
All trusl8es volunteer their lime so no costs are incurred by the charity or by our partn8rs In Indla.
PLANS FOR FUTURE PERIODS
The commlttee recognise that the charity has a small pool of supporters and donors who are often personally connected
in some way to our two NGO recipients. This limlls our fundralslng capacity but we will aim to build a larger r858rv8 to
meet our current partnership commltmenls. We hope to18unch a new webslte Sn 2025 and build a bigger network of
supporters to promote 8W8reness of the charity and our obJ8CtIv8s. Simultaneously we have acknowledged wllh our
Indi8n NGO partners that the directlon of trav81 must b8 for them to dlverslty thelr Income stream, and In particular to
increase their in-country support from CSR and other funders.
We will seek to ensure that our remlttances to projects in 2024 match our fundraising income. We remain conscious that
our current quarterly remittances cannot Increas8 year on year. We are worklng closely with our NGO partners to
support th8ir own efforts lo raise additlonal funds from Indian CSR partners, local organis8tional support and leveraging
of 8xisting NGO assets.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Structure, governance and management
The charlly Is controlled by Its governing document. a deed of trust and constitut8s an unlncorporated Charity.
Trustees who also fulfil the role of th8 executlve commltt88 ere 8ppointed annually by memb8rs of the charfty at our
AGM, or al any general meeting of our members. Any person who supports the charity wlth a donation of £120 or mor8
annually is considered to be a member unless they t811 u5 that they do not wish to do so.
All trustses. volunteers and others who vlslt India on our b8half must ablde by the terms of our safeguardlng and privacy
policles.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1074935
Principal address
The Daws
Thornton Way
Girton
Cambrtdge
CB3 ONL
Page 3

FRIENDS OF THE CHILDREN OF ORISSA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees
Professor Malcolm Harp8r
Ms Kate Wilson
Mrs Kate Bulman
Mrs Phlllppa Baylls
Ms Linda Deverell
Mrs Victorfa Rlzzo
Mr Mark Segal
Ms Claire Broughton (appointed 10.1.2024)
Mr Davld Taylor (appolnt8d 3.7.2024)
Independent Examlnor
Da8pak Thakrar
Oavid Simon Limlt8d
Chart8red Certified Accountants
5 Jardine House
HarrovSan Busln8ss Vlllage
BeSs￿rOugh Road
Harrow
Middl858X
HA13EX
Bankar8
CAF Bank Ltd
25 Kings Hill Avenue
Klngs Hlll
West Malling
ME19 4JQ
National W88tminsler Bank PLC
Cranfield University Branch
College Road
Wharley End
Bedford
MK43 OSR
Approved by order of the board of trustees on .
and signed on its behalf by..
LLO
Ms Kate Wllson - Truste8
Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
FRIENDS OF THE CHILDREN OF ORISSA
Independent examinerfs report to the trustses of Frlends of The Children of Orissa
I report to the charlty trustees on my examination of the accounts of Friènds of Th8 Chlldren of Orlssa (th8 Trust) for the
year ènded 31 December 2024.
Responsibilities and basis of report
As the charity trLJStees of the Trust you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 {Ihe ACV).
report in respect of my examlnatlon of the Trust'5 accounts carried out under Sectlon 145 of the Act and in Ca￿yIng out
my examination I have followed all applicable Dlrectlons given by the Charity Commission under Section 145(5){b) of
the Act.
Independent oxamlnorfs statoment
I have completed my examination. I confimi that no material matters have come to my attention in connection with the
examination giving m8 cause to believ8 that In any material respect:
accountlng records were not kept in respect of the Trust as required by Section 130 of the Act. or
the accounts do not accord those r8cords: or
the accounts do not comply wlth the applicable requirements concerning the form and contènl of accounts 58t
out in the Charities (Accounts and Reports) Regulations 2008 other Ihan any requirement that the accounts glve
a true and falr vlew whlch 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 thé examination to which attention should
be drawn In this r8POrt in order to enab18 a prop8r understandlng of the accounts to be reached.
J)avl'
Dgepak Thakrar
The Association of Chartered Certiited Accountants
D8vld Slmon Llmlted
Chartered Certifled Accountants
5 Jardine Hous8
Harrovlan Buslness Village
B8ssborough Road
Harrow
Mlddlesox
HA13EX
Date..
.3./,.,. /.z02C
Page 5

FRIENDS OF THE CHILDREN OF ORISSA
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
Unrestrlctad
funds
2023
Total
funds
Not8S
INCOME AND ENDOWMENTS FROM
Donations and18gacies
128,810
113,369
Inv8Stm8nt Incom8
555
Total
129,365
113.913
EXPENDITURE ON
Charltable actlvltles
Expenditure on schoollng through PUSS
Expenditure on children's educallon and welfare
through SOCH
71,798
89.010
60,029
58,788
Totsl
131,827
147,798
NET INCOMEI(EXPENDITURE)
(2,462)
(33,885)
RECONCILIATION OF FUNDS
Total funds brought forward
20,710
54.595
TOTAL FUNDS CARRIED FORWARD
18,248
20.710
The notes form part of these financial ststements
PAng. R

FRIENDS OF THE CHILDREN OF ORISSA
STATEIAENT OF FINANCIAL POSITION
31 DECEMBER 2024
2024
Unrestricted
funds
2023
Total
funds
Notes
CURRENT ASSETS
Cash at bank
18,248
20.710
NET CURRENT ASSETS
18,248
20.710
TOTAL ASSETS LESS CURRENT LIABILITIES
18,248
20.710
NET ASSETS
18,248
20.710
FUNDS
Unrestricted funds
18,24B
20,710
TOTAL FUNDS
18,248
20,710
The fin
cia
lat8ments were approved by the Board of Truste88 and authorls8d for issu8
nd were signed on Its behalf by:
on
Ms Kate Wilson - Trustge
Th8 not8s form part of these financial statements
Paae 7

FRIENDS OF THE CHILDREN OF ORISSA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES
Basls of preparlng the financlal statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have ba8n prepared in
accordance with the Charities SORP (FRS 102) 'Accounting and Rèporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance wlth the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 2019),, Anancial
Reporting Standard 102 The Flnanclal Reportlng 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 Ststement of Flnanclal Actlvltles once the charity has entit18ment to the funds. It
Is probable that the income will b8 r8C8iV8d and the amount can b8 measured rellably.
Expendlture
Llabilitt'es 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 wll be required In settlement and
the amount of the oblSgatlon can b8 measured rellably. Exp8ndStur8 Is accounted for on an accruals basis and
has been classlfled under headlngs that aggregate all cost related to the category. Where costs cannot be
directly attributed to partlcular headings they have b88n allocated to actlvltles on a basls consistent with the use
of resources.
Taxatlon
The charity Is exempt from tax on Its cherft8ble activitles.
Fund accountlng
Unrestricted funds can be used in accordance with the charitable objectives at the dlscretion of the trustees.
R8slricted funds can only be used for particular restricted purposes within the objects of the charity. Restrlctlon5
arlse when specified by the donor or when funds are ralsed for partlcular restrlcted purposes.
DONATIONS AND LEGACIES
2024
2023
Donations
Recurrlng
Donatlons - Non-Recurring
Grants from Organisatlons
34,873
1 5,000
78,937
33.289
10.000
70.080
128,810
113,369
INVESTMENT INCOME
2024
2023
Deposit account interest
555
544
CHARITABLE ACTIVITIES COSTS
Dlre¢t
Costs
Expenditure on schoollng through PUSS
Expenditure on children's education and
welfare through SOCH
71.798
60,029
131,827
Page 8
continued...

FRIENDS OF THE CHILDREN OF ORISSA
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 December 2024 nor for the year
ended 31 Decernber 2023.
Trustees. expen8OS
There were no trustees, expenses paid for the year ended 31 December 2024 nor for the year ended
31 December 2023.
STAFF COSTS
There were no employees during the year.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unr8Strlcted
funds
INCOME AND ENDOWMENTS FROM
Donatlons and legacies
113,369
Investment Income
Total
113,913
EXPENDITURE ON
Charltablg actlvltles
Exp8nditur8 on schooling through PUSS
Expenditur8 on children's education and
welfare through SOCH
89,010
58,788
Total
147,798
NET INCOMEI{EXPENDITUREI
(33.8851
RECONCILIATION OF FUNDS
Total funds brought forward
54,595
TOTAL FUNDS CARRIED FORWARD
20.710
MOVEMENT IN FUNDS
Net
movement
in funds
At
31112124
At 111124
Unrestrlcted funds
General fund
20,710
12,462)
18,248
TOTAL FUNDS
20,710
{2,462)
18,248
Page 9
contlnued...

FRIENDS OF THE CHILDREN OF ORISSA
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 DECEMBER 2024
MOVEMENT IN FUNDS- continued
Net movement in funds. included in the above are as follows..
Incoming
rasources
Resources
8XP8nded
Movement
In funds
Unrestrlctod funds
Gen8ral fund
129,365
(131,827)
(2,462
TOTAL FUNDS
129,365
(131,827)
(2,462)
Comparatlv68 for movamont In funds
Net
mov8ment
In funds
At
31112123
At 111123
Unrestrlcted funds
General fvnd
54.595
(33,885)
20,710
TOTAL FUNDS
54,595
{33.885)
20.710
Comparatlve net mov8m8nt in funds, Included In th8 abov8 ar8 as follows:
Incoming
resources
Resources
expended
Movement
In funds
Unre8trfcted funds
General fund
113,913
(147,798)
(33,885)
TOTAL FUNDS
113,913
(147,798)
(33,885)
A Current year 12 months and prfor year 12 months comblned rM)Sitlon Is as follows:
Net
movement
in funds
At
31112124
At111123
Unrestrlcted funds
General fvnd
54.595
136.347)
18,248
TOTAL FUNDS
54.595
(36,347)
18,248
A current year 12 months and prlor year 12 months comblned n8t mov8rn8nt in funds, included in th8 abov8 are
as follows..
Incoming
resources
R8sources
expended
Mov8ment
in funds
Unrestrlcted funds
General fund
243.278
(279,625)
(36,347)
TOTAL FUNDS
243,278
(279,625)
(36,347)
Page 10
continued...

FRIENDS OF THE CHILDREN OF ORISSA
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
Page11

FRIENDS OF THE CHILDREN OF ORISSA
DEfAILED STATEMENT OF FINANCIAL ACTivrriES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
INCOME AND ENDOWMENTS
Donatlons and legacies
Donations - Recurring
Donations- Non-Recurring
Grants from Organisations
34,873
15,000
78,937
33,289
10,000
70,080
128,810
113,369
Investment Income
Deposit account interest
555
544
Total Incomlng resourc08
129.365
113,913
EXPENDITURE
Charltable actlvltles
Donatlons to charltabl8 entlll8S
Bank charges
131,492
335
147,482
336
131,827
147.798
Total resources expended
131,827
147,798
Not oxpondfture
12,462)
133,8851
Thls page does not form part of the statutory financial statements
Page 12