CHILD RESCUE NEPAL
Trustees’ Report and Financial Statements for the year ended 31 July 2024
REGISTERED CHARITY NUMBER: 1078187
Doc ID: 639f317270f342b8e3fc4e7cc70d81e70c6e513b
CONTENTS
| Page | |
|---|---|
| Charity Information | 1 |
| Report of the Trustees | 2-11 |
| Independent Examiner’s Report | 12 |
| Statement of Financial Activities | 13-14 |
| Balance Sheet | 15 |
| Notes to the Financial Statements | 16-23 |
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CHILD RESCUE NEPAL
CHARITY INFORMATION
TRUSTEE
Child Rescue Nepal Limited
CHIEF EXECUTIVE
Joanna Bega
CHARITY NUMBER 1078187
CHARITY OFFICE
Beulah Family Church Beulah Crescent Croydon CR7 8JL
WEBSITE
www.childrescuenepal.org
BANKERS
CAF Bank 25 Kings Hill Avenue West Malling Kent ME19 4JQ
INDEPENDENT EXAMINER
Ross Stokes FCA The Accounting Collective LLP Studio 8, 229 Shoreditch High Street London E1 6PJ
ACCOUNTANTS
Charity Accounting Services Limited SPACES 6 Sutton Plaza, Sutton London SM1 4FS
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CHILD RESCUE NEPAL
Report of The Trustees for the year ended 31 July 2024
The Directors of the Corporate Trustee are pleased to present their report together with the financial statements of the charity for the year ended 31 July 2024. Legal and administrative information set out on page 1 forms part of this report. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011, the Charities Statement of Recommended Practice (second edition) and the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS102).
ORGANISATIONAL STRUCTURE, GOVERNANCE AND MANAGEMENT
Child Rescue Nepal (CRN) is a UK charity constituted by a Declaration of Trust on 27 September 1999, with charity registration number 1078187. The Trust is governed by a corporate body, Child Rescue Nepal Limited, which was incorporated on 8 June 2012.
The following served as Directors of Child Rescue Nepal Limited throughout the year other than as shown below:
Mr. D. Webber – Chair (resigned 5 December 2023) Mr D. Westgate (appointed Chair 5 September 2023) Mr. J. Pow (Treasurer) Mr P. Banwell Ms K. Bhamra (resigned 28 October 2023) Mrs S. Cutts (nee Budhathoki) Mr A. Devichand Mr J. Karki (resigned 18 October 2023) Miss J. Lee Mr D. Nicholls Ms L. O’Doherty
Although the individuals named above are Directors of the Corporate Trustee, they are referred to as Trustees in this report. New Trustees are recruited through open recruitment as well as through personal contacts of the Trustees and other supporters of the Trust. It is intended that the Trustees bring a range of skills to the charity and provide guidance on issues including child protection, finance, fundraising and human resource management. These skills are reviewed annually. All new Trustees receive an induction at the CRN offices which is supplemented with support materials. Trustees are encouraged to visit the charity’s projects in Nepal, when possible, with at least one Trustee making a visit each year.
The Trustees have met every two months during the year – alternating between remote and in person. Decisions are taken by majority vote, with the Chairman holding a casting vote; in practice, decisions are unanimous.
CRN’S offices are in Croydon, from where the charity is administered and fundraising activities are coordinated. For the entirety of this accounting period the Chief Executive of the charity, Joanna Bega, worked full time, supported by a part-time Fundraiser and a part-time Administrator.
CRN works in Nepal through its operational office, the iNGO, CRN (Nepal branch), which exists under a renewable five-year agreement with the Government of Nepal.
Our Country Director, Jamuna Shrestha, left the organisation in October 2023 and has been replaced by Bhaskar Karki. Bhaskar conducts the operational activities of the Trust and manages
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Report of The Trustees for the year ended 31 July 2024
staff in our Nepal office. Bhaskar is in regular contact with the CEO in the UK by email and weekly _______________ calls. Normally, the CEO visits Nepal twice a year to support staff, visit the charity’s operations and report to the Trustees.
CRN (Nepal branch) exists to support autonomous ‘implementing partner’ NGOs. During this reporting period, this has been the Esther Benjamin Memorial Foundation, Shakti Samuha and Chora Chori, who are all based in Kathmandu. Whilst most of our programme work in Nepal is carried out by EBMF, we have worked in partnership with Shakti Samuha since March 2018 to run a Safe House for rescued girls and formed a partnership with Chora Chori to rescue children from India in November 2021.
EBMF also has a branch office in Hetauda, Makwanpur District. This district has been a main child trafficking area and the Hetauda office serves as an invaluable local presence in the fight against trafficking. Kathmandu and Hetauda are also the locations of EBMF’s care homes for children.
CRN continues to provide support to the Miteree Foundation, a small NGO also based in Kathmandu, Nepal.
OBJECTIVES AND ACTIVITIES
CRN's objectives as set out in the Declaration of Trust are to provide relief to children and young people directly or indirectly anywhere in the world who are in conditions of need, hardship or distress (beneficiaries) in such a way as the Trustees think fit. For the time being this objective is interpreted as being children who are Nepali.
The main activities undertaken in relation to those purposes
Our work in Nepal is delivered through three partner organisations – the Esther Benjamin Memorial Foundation (EBMF), Shakti Samuha (SS) and Chora Chori (CC). Working through our partners, we have the following aims: -
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Conduct rescue operations where vulnerable children are identified as having been trafficked and engaged as child labourers, and temporarily house these children in one of two safe houses while we trace their families.
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Reintegrate children with their family, and provide their families with a comprehensive, long-term package of post-integration support.
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Provide longer term care to children who cannot safely return to their homes.
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Support older rescued children through a transition programme to become independent adults through education, vocational training and tailored outreach
support.
- Conduct research, give victims of child trafficking a voice, share learning and collaborate with like-minded organisations to undertake evidence-based advocacy
and government capacity building on child trafficking and child labour issues.
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Keep vulnerable children safe in schools through funding the improvement of basic facilities and giving other educational support to prevent at-risk children dropping out.
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Raise awareness of child trafficking, child labour and child slavery among at-risk rural communities.
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Report of The Trustees for the year ended 31 July 2024
ACHIEVEMENTS AND PERFORMANCE
1. Conduct rescue operations where vulnerable children are identified as having been trafficked and engaged as child labourers, and temporarily house these children in one of two safe houses while we trace their families.
In July 2016 we established our Safe House (transit home) in Kathmandu. This is a place where newly rescued boys stay for approximately six months. Here they receive medical attention, nutritious food, warm clothes and education while we trace their families. We then develop and deliver a tailored support package for each family. Children who are unable to return home safely, and who are at high risk of being re-trafficked, are given longer term places at one of our small family-style homes.
In March 2018, we established our second Safe House in Kathmandu, called Marigold House. This is run by our local partner, Shakti Samuha, and is exclusively for girls who have been rescued from sexual exploitation. In addition to specialised emotional support, girls at Marigold House learn practical skills such as self-defence and textile weaving. Where possible, girls are encouraged to restart their education.
Over the course of the year, with our partners EBMF, Shakti Samuha and Chora Chori, we rescued 46 children (34 boys and 12 girls); this is nearly double the rescues that were undertaken in the previous year. Our teams carry out covert observations before each rescue. Then, a multi-agency meeting is called. Once a rescue is authorised, it is carried out in the presence of local police, social workers, and government officials.
In September 2023, Shakti Samuha rescued a boy from India and referred to EBMF for family reintegration. In November 2023, they rescued three children from their abusive father, who was engaging them in child labour in Surkhet, Mid-West Nepal.
In January and March of 2024, our longstanding partner EBMF rescued seven boys and one girl working in restaurants, brick kilns and a meat shop. In April and May 2024, they rescued twelve children (ten boys and two girls) from hotels and restaurants.
In February 2024, Shakti Samuha rescued one girl from the far West of Nepal after receiving reports of domestic sexual abuse from her father.
In May 2024, Chora Chori Nepal rescued one child working in a junkyard in Kathmandu, whilst Shakti Samuha rescued six girls facing sexual abuse, forced prostitution and domestic child labour.
In June 2024, Shakti Samuha rescued five boys from India and handed them over to EBMF for family reunification.
In July 2024, EBMF and Chora Chori undertook a joint operation and rescued nine boys from garages and metalwork factories.
Case study: Kanak
Kanak (name changed) dropped out of school when he was twelve. The family's financial position was dire, and his parents struggled to make ends meet. In addition, Kanak’s father was a violent alcoholic, meaning that Kanak experienced and witnessed domestic violence from a very young age. Kanak and his siblings were often so scared that they fled their homes and took refuge in neighbours houses. Kanak says, “I have been in a very difficult situation while growing up; there was fighting and quarrelling every day,
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Report of The Trustees for the year ended 31 July 2024
_____________ and I didn’t have regular meals. Sometimes, we could afford two meals a day but sometimes only one. We often had to go to school hungry and rely on free school meals. Nobody cared about our studies. One of my younger brothers is now living with our maternal aunt, and the other one is at home. I was studying in grade six before I dropped out of school.”
Kanak started working in a restaurant in the village, earning £33 per month. He washed dishes from early morning until late at night. After a year, the relentless work and hot weather caused him to become ill, and he was sent back to his village.
After two weeks recovering at home, Kanak was yet again forced to work. This time, a neighbour took him to Kathmandu, where he was promised a better job.
Kanak was 13 when he came to the city for the first time and was immediately put to work at a snack bar, working as a cleaner. Kanak says, “I used to work from 6am to 8pm, cleaning tables, washing plates/utensils, bringing water and taking orders. On Saturday, there were fewer crowds, so I had the opportunity to bath and wash my clothes.”
Kanak felt very lonely and missed his family, knowing that they were far away. He says, "I spoke with my parents on the phone twice during my stay there. When my mum heard my voice, she said, "Son, you sound exhausted; go to sleep now. You must have worked very hard all day, so take care of yourself and eat regularly."
Kanak sent most of his meagre income to his family as they relied on him.
In May 2024, we received a tip-off, and, after coordinating with the relevant stakeholders and authorities, we rescued Kanak. Kanak cried at the transit home as he missed his parents and didn’t know what would happen next. But with the support of care staff and a counsellor, he soon felt safe.
Kanak is now in our care home, receiving informal education and regular therapy. He is a softly-spoken boy with a gentle smile. He has visited the Zoo and gone out with the other boys from the safe home.
He says, "I am happy here; I have made new friends that I can play with. I'm also getting an education, regular meals and a comfortable bed." We have been in contact with Kanak’s mother who is pleased that her son is safe but worried about the family income. We will visit the family in due course and see if reintegration is a safe option for Kanak.
2. Reintegrate children with their families, and provide their families with a comprehensive, long-term package of post-integration support.
Out of the 47 children rescued this year, 27 boys and five girls were successfully reintegrated with their families. Four girls were referred to other approved Nepali organisations. Seven children are in our care homes and four girls are at Marigold House, as reintegrating girls is challenging due to the social stigma associated with working in the sex industry. However, we are in touch with their families and hope that, in some cases, reintegration may still be possible. If not, we will continue supporting the girls into adulthood and independence.
We believe that the best place for children is with their families, which is why we continue to trace families and pave the way for children to return home safely even if they have been in our care for many years. We continue to offer monthly financial support to eight children who are back home and living with their families, and one previously rescued child for the education costs only. We also supported siblings of reintegrated children by providing school uniforms, stationery and clothes. We supported seven additional children in this way.
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3. Provide longer-term care to children who cannot safely return to their homes.
Since our founding in 1999, as of July 2024, we have rescued 994 children, with the majority successfully returned to their families. A small number of children who cannot currently go home – due to child protection issues or difficulties in tracing their family – live in small, family-style homes in Kathmandu. During their stay with us, meaningful and regular family contact is fully encouraged and supported.
We are currently running one long-term care home for boys with a 10-bed capacity. We regard institutional care as the last resort and have developed a thorough process to reunite children with their families where possible. Over the year, we supported ten children in our long-care homes. Similarly, we run Jasmine House, with four bed spaces, to provide accommodation to girls who need longer-term care services.
We also have three halfway houses for boys and girls, with a six-bed capacity in each. Over the course of the year, we supported 23 young people in our halfway homes. We ensure that every child receives an education, and we continue to support them as they turn sixteen, offering vocational training or further education to enable them to achieve a fully independent adulthood.
4. Support older rescued children through a transition programme to become independent adults through education, vocational training and tailored outreach support.
Through our Youth Transition Programme, we are helping rescued young people to achieve independence through attending further education or vocational skills training. We pay their enrolment fees and support them with a basic grant. For young people living outside their family – either in a government-run training centre or independent accommodation – we pay for their accommodation, food and medical expenses. We also support young people in finding safe accommodation and visit them regularly to provide ongoing support throughout the duration of their course.
We are currently supporting 36 young people in higher education and eight in vocational training. In the past year, eleven young people have graduated from the programme and are now in full-time, paid employment.
Our halfway homes (opened October 2020 for boys, June 2022 for girls in Kathmandu, and November 2023 for girls in Hetauda) continue to be vital additions to our provision. They bridge the gap between living in a care home and moving into fully independent housing. These rented apartments can accommodate up to six young people at any time. Over the course of the year, we have directly supported 23 young people in our halfway houses.
We have also provided three days of residential life skills training to 24 young people covering topics such as self-awareness, interpersonal skills, working with others, critical thinking and reasoning abilities, problem-solving skills, self-defence skills and social responsibility.
Case study: Anisha
Anisha (name changed) is 20 years old. She has been in our care for many years and recently completed her final school exams. She tried to apply for jobs but found it was too difficult without prior experience or training. We supported her through barista training, which she completed in two months. One of her trainers recommended her for a Barista job in one of the best restaurants in town, and Anisha secured this position.
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Report of The Trustees for the year ended 31 July 2024
She said, “Young girls my age who cannot attend school or receive training because of their financial circumstances typically marry young. I consider myself very fortunate to receive this chance. I am grateful for your support.”
Anisha now lives in a city with her sister, contributes towards her parents’ bills and saves for her future. She is confident that one day she will become a restaurant manager.
5. Conduct research, give victims of child trafficking a voice, share learning and collaborate with like-minded organisations to undertake evidence-based advocacy and government capacity building on child trafficking and child labour issues.
Our leading partner, EBMF, is active in two networking groups. The first is a Makwanpur-based group that fights human trafficking. This organisation routinely organises coordination meetings and exchanges information about issues related to human trafficking. As a network member, we participated in several anti-trafficking campaigns, including seminars and demonstrations. The programmes we participated in included World Day against Trafficking in Persons, 16 days of activism against gender-based violence and other initiatives on child labour issues.
We are also involved with Lalitpur’s Alternative Care Working Group. Fifteen organisations in this group follow internationally accepted childcare practices. This group works on the issues and challenges faced by children and emphasises that, where possible, children should be with their families, and institutional care should be a last resort. Meetings are conducted quarterly to discuss challenges and develop alternative care policies while maintaining close relations with the National Child Rights Council.
During this period, EBMF were also involved in organising a mock municipal assembly for our children. The objective of the mock assembly was to provide practical knowledge and information on how municipal and council assemblies are conducted. During the programme, through role-play activity, the children learnt not just about various roles and responsibilities but also how decisions are made.
At the annual Children's Day programme, organised by the National Child Rights Council, our young people and children performed, danced and recited poems to raise awareness of children’s rights. The children also participated in the Children's Day programme organised by Lalitpur Municipality.
EBMF is working closely with Kageshwari Municipality in Kathmandu to support them in declaring their wards ‘child labour free’ zones. They are conducting training and awareness sessions for ward representatives and other stakeholders. EBMF is also involved in conducting household surveys on child labour and has also paid for advertising boards that raise awareness of child labour. Likewise, EBMF is also closely working with the local ward office in Chandragiri Municipality to help them ensure their ward becomes a child labour free zone.
Two children from our long-term care home are also active members of children’s clubs at their school where they have the opportunity to learn different skills. It is also a platform to raise their voices and find out about child rights.
6. Keep vulnerable children safe in schools through funding the improvement of basic facilities and giving other education support to prevent at-risk children dropping out.
Over the course of the year, we trained 126 teachers in child-friendly teaching methods, leading to brighter classrooms, more tailored learning programmes, a renewed focus on children with special
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_______________ needs and an end to teachers beating children.
“I want to express my deep appreciation for the programme. I had not encountered such a transformative experience throughout my nine years of teaching. The intensive four-day session provided valuable insights, reshaping my traditional teaching methods. Now prepared with innovative techniques and a fresh understanding of child-friendly classroom design using local resources, I am determined to implement these strategies in my classroom. Additionally, I eagerly aim to inspire my colleagues to adopt similar practices. My sincere gratitude goes to the organisers for this impactful training program.’ – Umesh Tamang, secondary level teacher.
“I found it significantly distinct from my previous experiences. The practical sessions were really helpful. We focused on creating a child-friendly environment to enhance learning throughout the training.” – Samjhana Lama, basic level teacher.
We provided WASH (Water, sanitation and hygiene) training to 150 peer educators so they could pass the learning onto their friends and communities. This was coupled by the distribution of 1,898 hygiene kits to improve the personal hygiene of children and help them stay safe and healthy.
“I hardly miss going to school now we have new toilets and taps at our school. We also received hygiene kits and training about personal hygiene. I am very happy that we are getting these facilities in our school.” – 11-year-old Sunmaya
We supported two community schools setting up libraries, benefitting a total of 524 children.
We provided 1,149 educational bursaries to at-risk students to encourage them to attend and remain in school. The bursaries include books, pens, calculators and school bags. We also provided warm jumpers to 1,524 children to keep them warm in the cold winter.
We built 15 new sets of child-friendly taps, 21 new child-friendly toilets (separate for girls and boys). These new construction projects have immediately benefitted 10,194 students, and many more in the years to come.
“It was hard for us to go to school when there wasn’t a reliable water supply at the school. We used to bring water from home to drink, and our temporary toilets were dirty and smelly. Most of the time we went to the nearby jungle instead. Sometimes we even went home and missed our classes. However, with the recent building of new toilets and water taps, we no longer urinate in the jungle. Our toilets are very clean and do not stink anymore. We don't need to bring water from home because there's always water available at school.” – 10-year-old Laxmi
7. Raise awareness of child trafficking, child labour and child slavery among at-risk rural communities.
We delivered anti-trafficking awareness-raising activities among parent groups in the district of Makwanpur, attended by 254 people. The sessions highlighted the risk posed to children by traffickers luring them away from their families with the promise of marriage and work opportunities, who instead sell them at the earliest opportunity.
We continue to broadcast daily anti-trafficking radio jingles in two languages (Nepali and Chepang), ensuring the message reaches approximately 100,000 people in Makwanpur and the neighbouring districts each year.
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Report of The Trustees for the year ended 31 July 2024
Fundraising activities during the year
The charity relies on gifts from generous individuals and grants from a range of trusts, whose support is greatly valued. We are also grateful for the generosity of our long-term partner, Namaste UK, as well as several employee-related donations from Bloomberg. We were lucky enough to have the chance to broadcast a Radio 4 Appeal in November 2023, and this had a staggering response. We raised over £100,000 making it one of the highest appeals of the year. We also raised over £20,000 from our team of five runners in the London Marathon in April 2024, which included our Chief Executive Joanna Bega. We also raised £25,000 to build a Bridge for a school in Nepal as part of our 25-year anniversary celebrations.
PUBLIC BENEFIT
The Trustees have given due regard to the guidance on public benefit published by the Charity Commission and always make this a consideration when discussing and authorising proposed activities.
CRN carries out a range of activities in support of our charitable aims. The Trustees consider these activities, summarised below, to have made a proven difference to the beneficiaries of the charity – namely vulnerable children and communities in Nepal – through:
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Rescuing 'at-risk’ children from dangerous and abusive situations
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Caring for 'at-risk' children and providing them with a safe and healthy living environment
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Providing a transition programme for 16–18-year-olds to help them achieve job skills and independence
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Raising awareness of trafficking in rural communities to keep children safe
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Distributing bursaries to children who otherwise couldn't afford to attend school
FINANCIAL REVIEW
The financial position of the charity at 31 July 2024 and comparatives for the prior year, as more fully detailed in the accounts, are summarised as follows:
| Net Income Unrestricted funds available for the general purposes of the charity Restricted funds Total funds |
2024 2023 £ £ 17,976 (259) 307,830 332395 14,630 42065 |
|---|---|
| 322,460 304,484 |
Financial review of the position at the reporting date, 31 July 2024
Income for the year was £625,714 compared to £501,769 in 2023. This income was made up of restricted income of £284,103 and unrestricted income of £341,611.
Expenditure for the year was £607,738 compared to £502,028 in 2023.
The Trustees consider the financial performance by the charity during the year to have been satisfactory given the challenging economic circumstances for small charities.
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Report of The Trustees for the year ended 31 July 2024
INVESTMENT POWERS
Under the Trust Deed the charity has the power to make any investment which the Trustees see fit.
RESERVES
The Trustees policy is to hold three months UK costs and six months Nepal costs on the understanding that this would provide adequately for children in the care of the charity. At the moment this figure stands at £220,000.
In view of the number of children involved, the Chief Executive is required to formally notify Trustees if free reserves fall below £275,000 so they can consider if any remedial action is necessary.
Included within unrestricted funds at 31 July 2024, the Trustees have also designated £15,000 for currency fluctuations and £30,000 for future rescue operations.
RISK MANAGEMENT
The Trustees actively review the major risks which face the charity on a regular basis, with a Risk Assessment report available online and highlighted at every Trustee meeting. They believe that maintaining reserves at adequate levels, combined with an annual review of the controls over key financial systems will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks faced by the charity and believe that the systems in place to mitigate significant risks offers the Trust adequate protection.
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Report of The Trustees for the year ended 31 July 2024
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable 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 charity and of the incoming resources and application of resources, including income and expenditure, of the charity for that period.
In preparing these financial statements, the Trustees are required to:
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❏ select suitable accounting policies and apply them consistently
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❏ observe the methods and principles in the Charities SORP
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❏ make judgements and accounting estimates that are reasonable and prudent
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❏ state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements
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❏ prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate
The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the statutory and financial information included on the Trust’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the Board on 19 May 2025 and signed on its behalf
David Westgate Chair of the Trustees
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CHILD RESCUE NEPAL Independent Examiner's Report of The Members of Child Rescue Nepal
________________________________________________________________
I report to the Trustees on my examination of the financial statements of Child Rescue Nepal (‘the charity’) for the year ended 31 July 2024 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.
This report is made solely to the charity’s Trustees, as a body, in accordance with section 145 of the Charities 2011. My work has been undertaken so that I might state to the charity’s Trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s Trustees as a body, for my work, for this report, or for the opinion I have formed.
Responsibilities and basis of report
As the charity’s Trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of your charity’s financial statements carried out under section 145 of the Act and in carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.
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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements 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 financial statement to be reached.
Ross Stokes FCA The Accounting Collective LLP Studio 8, 229 Shoreditch High Street London E1 6PJ
Date: 19 May 2025
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CHILD RESCUE NEPAL Statement of Financial Activities for Year Ended 31 July 2024
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| Unrestricted | Restricted | 2024 | 2023 | ||
|---|---|---|---|---|---|
| Notes | funds | funds | Total | Total | |
| £ | £ | £ | £ | ||
| INCOME | |||||
| Donations and legacies | 5 | 293,172 | 284,103 | 577,275 | 463,050 |
| Activities in generating funds | 5 | 34,623 | - | 34,623 | 34,984 |
| Investment income | 5 | 13,816 | - | 13,816 | 3,535 |
| Other income | 5 | - | - | - | 200 |
| TOTAL INCOME | 341,611 | 284,103 | 625,714 | 501,769 | |
| EXPENDITURE | |||||
| Raising funds | 6a | 64,367 | - | 64,367 | 56,300 |
| Charitable activities | 6b | 260,699 | 282,672 | 543,371 | 445,728 |
| TOTAL EXPENDITURE | 325,066 | 282,672 | 607,738 | 502,028 | |
| NET INCOME/(EXPENDITURE) FOR THE | |||||
| YEAR | 16,545 | 1,431 | 17,976 | (259) | |
| Transfer between funds | - | - | - | - | |
| NET MOVEMENT IN FUNDS | 16,545 | 1,431 | 17,976 | (259) | |
| TOTAL FUNDS BROUGHT FORWARD | 291,285 | 13,199 | 304,484 | 304,743 | |
| TOTAL FUNDS CARRIED FORWARD | 307,830 | 14,630 | 322,460 | 304,484 |
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CHILD RESCUE NEPAL
Statement of Financial Activities for Year Ended 31 July 2024
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| Prior year SOFA Analysis Notes INCOME Donations and legacies 5 Activities in generating funds 5 Investment income 5 Other income 5 TOTAL INCOME EXPENDITURE Raising funds 6a Charitable activities 6b TOTAL EXPENDITURE NET INCOME/(EXPENDITURE) FOR THE YEAR Transfer between funds NET MOVEMENT IN FUNDS TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds Restricted funds 2023 Total 2022 Total £ £ £ £ 265,726 197,324 463,050 414,918 34,984 - 34,984 18,758 3,535 - 3,535 250 200 - 200 591 |
|---|---|
| 304,445 197,324 501,769 434,517 |
|
| 56,300 - 56,300 45,092 231,094 214,634 445,728 439,710 |
|
| 287,394 214,634 502,028 484,802 |
|
| 17,051 (17,310) (259) (50,285) - - - - |
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| 17,051 (17,310) (259) (50,285) 274,234 30,509 304,743 355,028 |
|
| 291,285 13,199 304,484 304,743 |
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Doc ID: 639f317270f342b8e3fc4e7cc70d81e70c6e513b
CHILD RESCUE NEPAL Balance Sheet as at 31 July 2024
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| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | |||
| FIXED ASSETS | |||||
| Tangible fixed assets | 8 | 618 | - | ||
| CURRENT ASSETS | |||||
| Debtors | 9 | 30 | 1,532 | ||
| Cash at bank and in hand | 329,040 | 307,588 | |||
| 329,070 | 309,120 | ||||
| CREDITORS: | |||||
| Amounts falling due within one | |||||
| year | 10 | (7,228) | (4,636) | ||
| NET CURRENT ASSETS | 321,842 | 304,484 | |||
| NET ASSETS | 322,460 | 304,484 | |||
| FUNDS OF THE CHARITY | |||||
| Restricted funds | 11 | 14,630 | 13,199 | ||
| Unrestricted funds | 11 | 307,830 | 291,285 | ||
| TOTAL CHARITY FUNDS | 322,460 | 304,484 |
Approved by the Trustees and signed on their behalf on 19 May 2025.
David Westgate Chair of the Trustees
The accompanying notes form an integral part of these financial statements.
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Doc ID: 639f317270f342b8e3fc4e7cc70d81e70c6e513b
CHILD RESCUE NEPAL Notes to the Financial Statements 2023-24
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1. ACCOUNTING POLICIES
a. Basis of preparation of accounts
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note to these financial statements. The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) and the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.
The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
b. Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably.
Donations are recognised once received. In the event that a donation is subject to conditions that require a level of performance before the Trust is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Trust and it is probable that those conditions will be fulfilled in the reporting period.
Legacy gifts are recognised on a case by case basis following the granting of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title having been transferred to the charity.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Trust; this is normally upon notification of the interest paid or payable by the bank.
c. Expenditure recognition
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 settlement will be required, and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.
Grants payable are payments made to third parties in the furtherance of the charitable objectives of the charity. In the case of an unconditional grant offer this is accrued once the recipient has been notified of the grant award. The notification gives the recipient a reasonable expectation that they will receive the one-year or multi-year grant. Grant awards that are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remaining unfulfilled condition attached to that grant is outside of the control of the charity.
d. Irrecoverable VAT
Irrecoverable VAT is charged against the category of resources expended for which it was incurred.
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Doc ID: 639f317270f342b8e3fc4e7cc70d81e70c6e513b
CHILD RESCUE NEPAL
Notes to the Financial Statements 2023-24
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e. Governance costs
Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to the independent examiner's fee together with other overhead costs.
f. Tangible fixed assets
Tangible fixed assets are measured at their original cost value, or subsequent revaluation. Cost includes all costs expended in bringing the assets into their intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual values over the period of their useful lives.
Office equipment: 25% straight line
g. Support costs
Support staff salary costs are allocated as appropriate to Charitable Activities as shown therein.
h . Financial instruments
The charity has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.
Short term debtors and creditors:
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Statement of Financial Activities in ‘administrative expenses.’
Cash and cash equivalents:
Cash and cash equivalents comprise cash at bank and in hand.
Offsetting:
Financial assets and liabilities are offset, and the net amounts presented in the accounts when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
i . Fund structure
The charity has a single permanent fund. The terms of the Trust Deed allow the income to be accumulated and the capital to be spent if the Trustees so determine.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or Trust Deed.
Unrestricted funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the Trustees, at their discretion, wish to create a fund for a specific purpose.
j. Judgements and key sources of estimation uncertainty
There are no judgements or estimates that have been made in the process of applying the above accounting policies.
2. LIABILITY TO TAXATION
The charity is exempt from income and corporation tax to the extent that its income and gains are applied towards the charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity and is therefore included in the relevant costs in the Statement of Financial Activities.
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Doc ID: 639f317270f342b8e3fc4e7cc70d81e70c6e513b
CHILD RESCUE NEPAL Notes to the Financial Statements 2023-24
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3. WINDING UP OR DISSOLUTION OF THE CHARITY
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
4 NET INCOME/(EXPENDITURE) FOR THE YEAR
| Net income/(expenditure) for the year is stated after charging: Depreciation |
2024 2023 £ £ 156 3 |
|---|---|
5 ANALYSIS OF INCOME
| Incoming resources from generated funds Voluntary income: Public donations including Gift Aid Corporate donations Child sponsorship Grants received Legacies Activities for generating funds: Events Investment income Other income Total Income |
Unrestricted funds Restricted funds 2024 Total 2023 Total £ £ £ £ 192,405 65,737 258,142 192,105 19,128 2,700 21,828 49,262 17,543 - 17,543 17,664 64,096 215,666 279,762 183,828 - - - 20,191 |
|---|---|
| 293,172 284,103 577,275 463,050 |
|
| 34,623 - 34,623 34,984 13,816 - 13,816 3,535 - - - 200 |
|
| 48,439 - 48,439 38,719 |
|
| 341,611 284,103 625,714 501,769 |
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Doc ID: 639f317270f342b8e3fc4e7cc70d81e70c6e513b
CHILD RESCUE NEPAL
Notes to the Financial Statements 2023-24
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6 ANALYSIS OF EXPENDITURE
| ANALYSIS OF EXPENDITURE | |
|---|---|
| a. Raising funds Staff salaries and wages Fundraising, publicity and marketing Other fundraising activities Total fundraising costs b. Charitable activities Governance costs Staff salaries and wages Independent examiner’s fee 2,400 Meeting cost 286 Project costs Staff salaries and wages Monitoring and support Nepal project costs Support costs Staff salaries and wages Other employee costs Premises expenses Offce costs and administrative overheads Professional fees and insurance Bank charges Depreciation Total expenditure on charitable activities |
Unrestricted funds Restricted funds 2024 Total 2023 Total £ £ £ £ 43,311 - 43,311 36,898 15,337 - 15,337 16,088 5,719 - 5,719 3,314 |
| 64,367 - 64,367 56,300 |
|
| 3,620 - 3,620 3,274 2,400 - 2,400 2,400 2,180 - 2,180 21 |
|
| 8,200 - 8,200 5,695 32,582 - 32,582 29,461 5,695 - 5,695 3,883 154,106 282,672 436,778 362,091 |
|
| 192,383 282,672 475,055 395,435 28,437 28,437 16,654 1,791 - 1,791 1,350 7,200 - 7,200 4,535 5,518 - 5,518 2,556 12,957 - 12,957 16,356 4,057 - 4,057 3,144 156 - 156 3 |
|
| 60,116 - 60,116 44,598 |
|
| 260,699 282,672 543,371 445,728 |
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Doc ID: 639f317270f342b8e3fc4e7cc70d81e70c6e513b
CHILD RESCUE NEPAL Notes to the Financial Statements 2023-24
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7 STAFF COSTS
| Wages & Salaries Social Security Costs Pension Cost Staff Numbers (average number of staff) |
2024 2023 £ £ 98,338 79,487 4,381 3,296 5,231 3,504 |
|---|---|
| 107,950 86,287 |
|
| 2024 2023 |
|
| 3 2 |
One employee received a salary in excess of £60,000, in the current year (2023: one).
Trustees were not paid remuneration in either period. No trustee received reimbursed expenses in the year (2023: nil).
Key management personnel include the Trustees and the Chief Executive. The total employee benefits (including gross pay and employer national insurance contributions) of the charity's key management personnel were £73,544 (2023: £66,925). Pension contributions paid by the company for key management personnel totalled £3,205 (2023:£3,504). Excluding the trustees there was one key management personnel (2023: one) that received remuneration during the year.
8 TANGIBLE FIXED ASSETS
| Cost At 31 July 2023 Addition Disposal At 31 July 2024 Depreciation At 31 July 2023 Disposal Charge for the year At 31 July 2024 Net book values At 31 July 2024 At 31 July 2023 |
Offce equipment Total £ £ 1,720 1,720 774 774 - - |
|---|---|
| 2,494 2,494 |
|
| 1,720 1,720 - 156 156 |
|
| 1,876 1,876 |
|
| 618 618 |
|
| - - |
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Doc ID: 639f317270f342b8e3fc4e7cc70d81e70c6e513b
CHILD RESCUE NEPAL
Notes to the Financial Statements 2023-24
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9 DEBTORS
| DEBTORS | |||||
|---|---|---|---|---|---|
| 2024 | 2023 | ||||
| £ | £ | ||||
| Prepayments and accrued | income | - | 1,502 | ||
| Other debtors | 30 | 30 | |||
| 30 | 1,532 | ||||
| CREDITORS: Amounts falling due within | one year | ||||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Accruals | 6,306 | 3,780 | |||
| Other creditors | 922 | 856 | |||
| 7,228 | 4,636 | ||||
| FUND RECONCILIATION | |||||
| At | Fund | ||||
| 31.7.2023 | Income | Expenditure | Transfer | At 31.7.2024 | |
| £ | £ | £ | £ | £ | |
| Unrestricted Funds | |||||
| Unrestricted free reserve | 246,285 | 341,611 | (325,066) | - | 262,830 |
| Designated | |||||
| Currency fuctuations | 15,000 | - | - | - | 15,000 |
| Future rescue operations | 30,000 | - | - | - | 30,000 |
| Unrestricted total | 291,285 | 341,611 | (325,066) | - | 307,830 |
| Restricted Funds | |||||
| Rebuild Schools | 770 | - | (770) | - | - |
| Guernsey Aid | 4,721 | 53,223 | (55,000) | - | 2,944 |
| Marigold House | 633 | 30,350 | (30,983) | - | - |
| Safe in School | 1,103 | 120,250 | (115,032) | - | 6,321 |
| Teacher Training | 2,493 | 30,052 | (30,000) | - | 2,545 |
| Miteree Foundation | 3,187 | 5,400 | (5,887) | - | 2,700 |
| VOC Training Youth | 292 | 44,828 | (45,000) | - | 120 |
| Restricted total | 13,199 | 284,103 | (282,672) | - | 14,630 |
| Total funds of the charity | 304,484 | 625,714 | (607,738) | - | 322,460 |
10 CREDITORS: Amounts falling due within one year
11 FUND RECONCILIATION
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Doc ID: 639f317270f342b8e3fc4e7cc70d81e70c6e513b
CHILD RESCUE NEPAL Notes to the Financial Statements 2023-24
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PRIOR YEAR FUND RECONCILIATION
| Unrestricted Funds Unrestricted free reserve Designated Currency fuctuations Future rescue operations Unrestricted total Restricted Funds Rebuild Schools Guernsey Aid Marigold House Safe in School Teachers Training Miteree Foundation VOC training youth Restricted total Total funds of the charity |
At 31.7.2022 Income Expenditure Fund Transfer At 31.7.2023 £ £ £ £ £ 229,234 304,445 (287,394) - 246,285 15,000 - - - 15,000 30,000 - - - 30,000 |
|---|---|
| 274,234 304,445 (287,394) - 291,285 |
|
| 770 8,135 (8,135) - 770 - 49,563 (44,842) - 4,721 203 12,430 (12,000) - 633 7,864 50,295 (57,056) - 1,103 2,493 29,952 (29,952) - 2,493 2,787 5,400 (5,000) - 3,187 16,392 41,549 (57,649) - 292 |
|
| 30,509 197,324 (214,634) - 13,199 |
|
| 304,743 501,769 (502,028) - 304,484 |
Restricted Funds
Rebuild Schools
A fund to construct classrooms in rural Nepal.
Guernsey Aid
Grants from the Guernsey Government to construct toilets and fund hygiene awareness programmes in the district of Makwanpur.
Marigold House
A Safe House for girls who have been rescued from sexual exploitation.
Safe in School
This fund is restricted to activities in rural schools that will increase attendance rates and reduce trafficking, such as midday meal programmes, model classrooms and anti-trafficking workshops.
Teacher Training
We train teachers in child-centred methods to increase engagement and therefore attendance levels.
Miteree Foundation
We support a small charity in Nepal that works with marginalised children from the Chepang community.
VOC Training Youth
Youth Transition Project supporting young people into jobs and independent living.
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Doc ID: 639f317270f342b8e3fc4e7cc70d81e70c6e513b
CHILD RESCUE NEPAL Notes to the Financial Statements 2023-24
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Unrestricted Funds:
Within unrestricted funds is a grant from the Alchemy Foundation (£13,750) which has been given as a contribution towards the CEO's salary.
12 ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Represented by: Tangible fxed assets Current assets Current liabilities |
Unrestricted funds Restricted funds 2024 Total 2023 Total £ £ £ £ 618 - 618 - 314,440 14,630 329,070 309,120 (7,228) - (7,228) (4,636) |
|---|---|
| 307,830 14,630 322,460 304,484 |
13. CONTINGENT LIABILITIES AND CAPITAL COMMITMENTS
There were no contingent liabilities or capital commitments as of 31 July 2024 (2023: none).
14. FINANCIAL INSTRUMENTS
Financial assets that are debt instruments measured at amortised cost comprise other debtors. At the year end, the charity had no liabilities that were classified as financial instruments.
15. RELATED PARTIES
The charity has no ultimate controlling party.
No Trustees, or persons connected with the Trustees, have received any remuneration from the charity. In the opinion of the Trustees there are no related party transactions failing to be disclosed in these accounts.
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Doc ID: 639f317270f342b8e3fc4e7cc70d81e70c6e513b