Reglstsred number: 04145357
Charity number: 1086159
THE ONE TO ONE CHILDREN'S FUND
(A charitable company limited by guarantee)
MANAGEMENT COMMirrEE'S REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2024

THE ONE TO ONE CHILDREN'S FUND
IA charitable company limited by guarantee)
CONTENTS
Reference and administrative details of the Charity. its trustees and advisers
Management Committee's rgport
Independent 8uditors' report
11
ststement of financial activitles
14
Balance sheet
15
Statement of cash flow8
17
Notes to the financial statement8
18

THE ONE TO ONE CHILDREN'S FUND
IA charitable company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. IT'S TRUSTEES AND
ADVISERS FOR THE YEAR ENDED 31 March 2024
Management Commlttee
& Trustees
D S Altschuler
Dr J Altschuler
E Bell
L J Gould ACA
G Lubner
J M Penkin
R Mishcon MVA
D Thompson
M MacLeod OBE
Executlve Chairman
D S Altschuler
Honorary Treasurer
L J Gould ACA
Webslte
www.onetoonechildrensfund.org
Telephone
0207 317 7040
Emall
admin@onetoonechildrensfund.org
Charity registered number
1086159
Company reglstered number
04145357
Principal address and reglstered
offlce
213 Haverstock Hill
Belsize Park
London
NW3 4QP
Independent audltors
Harris & Trotter LLP
Chartered Accountants and Registered Auditors
101 New Cavendish Street
1 $1 Floor South
London
W1W6XH
Bankers
HSBC Bank plc
1 Central Circus
Hendon
London
NW4 3JU

THE ONE TO ONE CHILDREN'S FUND
IA charitable company limited by guarantee)
MANAGEMENT COMMITTEE'S REPORT
FOR THE YEAR ENDED 31 March 2024
The Management Committee present their annual report together with the audited financial statements for
the period from 1 April 2023 to 31 March 2024. The Management Committee confirm that the Annual Report
and financial statements of the Charity comply with the current statutory requirements, the requirements of
the Charity's governing document and the provisions of the Statement of Recommended Practice {SORP),
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102) {effective 1 January 2019).
Since the Charlty qualifies as small under section 382, the strategic report required of medium and large
companies under The Companies Act 2006 {Strategic Report and Directors, Report) Regulations 2013 is not
required.
Financlal revl•w
Multi-year project incorne from Instltutional donors has more than doubled this year and regular donation
income has also been maintained at a level in line with the previous year too. As a result, total incoming
r&sources were £1,885, Jf9812023.' £1,178,609j.
The resources expended In furtherance of the charitable objectives are Set out in Note 4 to the Financial
statements and were £1,273,822 (2023.. £1,065,498), reflecting the expansion of our South Africa based
project work. This has resulted in a net surplus of £495,096 (2023.. surplus £20,586)
As a result, the Charity's reserves at the end of the period were £1,509,82812023.' £1,014,732) of which
General Unrestricted Funds amountetj to £265,314 {2023'. £269,326) and Restricted Funds amounted to
£1,244,514 {2023.' £745,406) Whilst General un￿strICted funds have dropped slightly, this is partly due to
timing differences with our fundraising activities. It is pleasing to note that reserves were boosted significantly
again following on from the succes5 of the Charity's Stardust fundraising dinner, held shortly aft8r the year-
end in June 2024.
Using income generated in the period together with brought forward reserves, charitable expenditure was
920kn {2023.' 92D/ol of total expenditure, providing further essential investment in the Charity's high impact
programmes in HIVIAIDS, healthcare, and trauma resilience in South Africa and the UK.
Structure, governance and management
The Charity is registered as a charitable company Iimrted by guarantee and was set up by a Memorandum
of Association on 22 January 2001 and is a Charity constituted under this Memorandum, registered Charity
number, 1086159.
The One to One Children's Fund slrives to help some of the most vulnerable children in the world deal with
disease, trauma and disability.
The Trustees confirm that they have complied with the duty in Section 17151 of the Charities Act 2011, to
have due regard to the guidance issued by the Charity Commission on public benefit.

THE ONE TO ONE CHILDREN'S FUND
(A charitable company limited by guarantee)
MANAGEMENT COMMITTEE'S REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2024
Organisational structure and decision making
The Management Committee, who are also the Trustees and Directors for the purpose of company law and
who served during the year, were..
D S Altschuler
Dr J Altschuler
E Bell
L J Gould ACA
G Lubner
R Mishcon MVA
J M Penkin
D Thompson
M MacLeod OBE
No Trustee had any beneficial Interest in any contract with the Charity during the period. All of the
Management Committee are members of the Charily and guarantee to contribute £1 in the event of a winding
up. Trustees, liability insurance has been taken out to protect the Charity against losses arising from neglect
or default of the Trustees.
Underthe Memorandum and Articles ofAs50ciation, at thefirst Annual General Meeting all the Trustees shall
retire from office and, at every subsequent Annual General Meets'ng, one third of the Trustees shall retire
annually and be eligible for reappointment.
Existing Trustees brief new Trustees on the Charity's aims and objectives. They are given a copy of the
Memorandum and Articles of Association along with the latest Financial Statements, minutes of prior
Trustees, meetings, and the Charity's risk register and governance framework. They are also given literature
about the Charity and directed towards the Charity's website. In addition, they are sent a copy of
the Charity Commission's guidelines for Trustees, which will help them to fulfil their role in line with Charity
and company law.
The trustees holds meetlngs throughout the year where strategies and decisions regarding fund-raising and
finance updates are agreed.
Method of appolntment or electlon of tho Management Commlttee
The manag6ment of the Charity is the responsibility of the Management Committee who are elected or ¢o-
opted under the terms of the Articles of Association.
Project Strategy
The Board ofone to One Children's Fund includes a Programmes Committee which meets quarterlyto review
partnerships, programmes and lessons learned, as well as considering new delivery models and programme
concepts. New Concepts are reviewed against specific criteria to ensure they are in accordance with the
charity's strategy and objectives and that the organisation is best placed to respond to the identified need
and monitor delivery and impact effectively. The Committee also undertakes project risk management and
monitors safeguarding.

THE ONE TO ONE CHILDREN'S FUND
(A charitable company limited by guarantee)
MANAGEMENT COMMirrEE'S REPORT (contlnued)
FOR THE YEAR ENDED 31 MARCH 2024
Grant maklng pollcles
The charity regularly reviews its project funding needs. All new funding proposals are reviewed by the
Programmes and Finance & Risk Committees and full Trustee Board to ensure that they meet with the
Gharity's strategy and objectives,
Flnance and Fundraising Strategy
The Board of One to One Children's Fund includes a Finance & Rlsk Committee and Fundraising Committee,
which meet quarterly to review management accounts, cash flow forecasts and fundraising stralegy, as well
as governance risk management and HR policies.
Executlve staff and pay policy
The Executive Chairman, in conjunction with two co-Executive Direclors, lead a small team of staff, supported
by two senior consultants, advising on programmes and finance l accounting. Staff remuneration is set by
the Executive Chair and the Treasurer, aiming lo be in line with salaries paid in comparable organisations
taking into account experience required. Staff pay is revised annually, when deemed affordable for the
Charity.
Investment pollcy
In accordance with the Memorandum and Articles of Association, the Trustees have the power to invest In
such assets as they see fit. The Charity has a policy of keeping surplus liquid ￿ndS in short term deposits.
This low risk investment policy provides flexibility in making charitable grants and ensures the Charity has
adequate funds to meet ongoing project commitments and administration costs in accordance with its
reserves policy.
Actlvltles for achieving objectlves
During the year, the charity delivered programmes in South Africa and the UK.
Statement regardlng relatlonship between One to One Chlldren's Fund and One to One Afrlca
One to One Africa Children's Fund NPC was incorporated in South Africa in 2014 as a non-profit company.
One to One Children's Fund UK is its parent organisation. The core objective of the charity is the support of
children and young people affected by trauma and to relieve the suffering, hardship and neglect they may be
experiencing as a result.
One to One Africa delivers localised, community-led interventions that address the core gaps in healthcare,
education and psychosocial support in the m05t neglected and under-senied communities in South Africa,
One to One Africa receives funding from One to One Children's Fund to deliver programmes which have
been developed in partnership. The two organisation5 have a Memorandum of Understanding ratified by both
Boards that outlines the nature of the partnership and reporting requirements.

THE ONE TO ONE CHILDREN'S FUND
(A charitable company limited by guarantee)
MANAGEMENT COMMIThEE'S REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2024
David Altschuler, Co-founder and Chair of One to One Children's Fund, is the Chair of One to One Africa
Children's Fund NPC, whose Board also includes One to One Children's Fund Trustees, Jenny Altschuler
and Jonathan Penkin and One to One Children's Fund CoThExecutive Director Catriona Fox.
Risk management
The Management Committee has assessed the major risks to whlch the Charity is exposed, in particular
those related to operations and finance, and is satisfied that systems and procedures are in place to mitigate
exposure to the major risks.
The Trustees have formalised their risk assessment and governance procedures to include a full review of
the risk register, compiled by the Trustees and executive staff at least twice annually.
The register is used as a management tool and risk management is part of all Trustee decisions. As a result,
the financial health and operational effectiveness of the Charily is maintained in the best possible slate. The
Trustees delegate responsibility for day-to-day management of risks to the Executive Chair. The risk register
identifies the following significant residual risks after controls and safeguards..
over-reliance on a small number of key donors
currency fluctuation5 andlor inflation creating resource shortralls which may impact delivery of
programmes
accountability gaps and communication issues be￿een One to One Children's Fund and One to
One Africa
In mitlgatlon, we have a programme to broaden our financial support, and a currency management policy is
in place to minimise the currency fluctuation risk. There are regular meetings be￿een UK and SA staff, UK
Trustee representation on the SA Board, and joint UK I SA Committees to ensure accountability, shared
mission, and process.
Objectlves and Actlvltles
The core objective of the charity is to provide care and support to children and young people affected by
trauma and chronic illness, including families living with HIV, and to aspire to help each child reach their
potential.
One to One Children's Fund's vision is a world where every child has access to care and education to enable
them to realise their potential, lead a fulfilling life and feel valued. The Charity's Mlssion is to improve the
well-being and life chances of chi Idren, young people and families affected by dislocation, poverty and chronic
illness, such as HIV. 11 seeks lo address core gap5 in physical and mental healthcare by developing
innovative peer leadership mode15 in neglected and under-served communities, and using local knowledge
to build the capacity of those best placed lo respond.
One to One Children's Fund focuses on delivering localised, community-led interventions. We identify and fill
the gaps in care to improve children's access to healthcare and support and build models at grassroots level,
which can, as they become established and impact proven, be adopted and replicated by governments, civil
society organisations and local NGOS to ensure sustainability.
We seek to transform Short and long term outcomes for young people and build practical and effective
pathways to ensure that the future for every participant is a positive one. One to One Children's Fund aims
to be a consistent beacon of good practice in our charitable missions to create delivery models that we can
hand over for governments or local NGOS to scale up, embed, and develop and extend so it 15 ultimately
sustainable.

THE ONE TO ONE CHILDREN'S FUND
{A charitable company limlted by guarantee)
MANAGEMENT COMMITTEE'S REPORT (continued
FOR THE YEAR ENDED 31 MARCH 2024
The Charity leverages local knowledge and lived experience and builds the capability cf those best placed to
respond to the needs of vulnerable children and their families in the community - health professionals,
teachers, peer mentors and local civil society organisations. Our key focus currently is on children,
adolescents and families affected by HIV and associated trauma in South Africa and we also have
programme in the UK working with refugees. Our delivery partner in South Africa is One to One Africa
Children's Fund who are working side by side with us to develop models that are scalable and replicable.
Achievom•nts and Performancg
Each project Is described more fully on the Charity's website al www.onetoonechildrensfund.or
anda
summary of the expenditure incurred on these projects is included in note 12 of the Financial Statements.
SOUTH AFRICA PROGRAMMES
Enable has multiple 5ub-programmes which work together utillsing the skills of local Mentors, and a team of
trainers and supervisors, all working through central management at One to One Africa
Scale up of the Enab19 model with local.qovemment adoption
Post the year end we have Secured an MOU with the Eastern Cape Department of Health and a commitment
to train all Community Health Workers in the Eastern Cape in our Enable Mentor Mother and Enable Play
Learning methodology. By 2027, the plan is for all 3,100 Community Health Workers to be trained and
delivering door-to-door proactive healthcare that focuses on building trusted relationships and treats maternal
and child health within a holistic context. reaching 300,000 - 350,000 people, This is a fantastic endorsement
of our Enable projects and will embed change within the whole Eastern Cape health system and lays a
pathway to scale in other Provinces in South Africa and beyond.
Enable Mentor Mothers
The Enable Mentor Mothers programme targets the most vulnerable- expectant mothers and children up
lo the age of five - through household visits in rural areas of the Eastern Cape. These families live in
poverty in remote, rural areas of Eastern Cape. South Africa where acce5S to medical services is severely
limited and health outcomes are some of the worst in the country. One to One empowers local women to
become Mentor Mothers, equipping them with skills and knowledge to provide life-saving interventions. In
the last year, the team of 30 Mentor Mothers have delivered antenatal and postnatal care, baby weighing,
immunisation referrals, deworming tables, nulritional advice, birth registration and child support grants,
referrals and transport to clinics and advocating for clients to receive the right medical care. They have
delivered these vital house-to-house healthcare interventions to over 2,000 mothers and children.
Set out below is a snapshot of our impact.. and highlights the interlinkages be￿een povety, infrastructure
and poor health to improve health and life chances
Neighbouring areas without Enable
Enable Project Area
30 0/0 HIV transrnission from mother lo
child
40Q/o of pregnant women know their HIV
status
470/0 of pregnant women attend all
antenatal care appointments
Almost O % HIV transmission from mother to
child
1 bab after more than 1,700 births
97 % of pregnant women know their HIV status
In 2016 it was 760/0
580kn of pregnant women attend all antenatal
care appointments
In 2016 it was 270/0
940k of HIV positive mothers adhering to ART
treatment
in 2016 it was 47%
570kn of HIV positive mothers adhering to
ART treatment

THE ONE TO ONE CHILDREN'S FUND
(A charitable company limited by guarantee)
MANAGEMENT COMMITTEE'S REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2024
72 % of children aged 0 - 6 months have
full birth and immunisation records
920/0 of children aged 0 - 6 months have full birth
and immunisation records
in2016 itwas 34%
950/0 of children born with low birth weight
rehabilitated back to health
240/0 of children born with low birth weight
rehabilitated back to health
Enable Early Play Learning (EPLJ
Early childhood is a critical stage of development that forms the foundation for children's future learning,
relationships and wellbeing Poverty, poor nutrition, and living in an Hlv-affected household, experiences
common to the majority of families we work with. are all factors that can contribute to developmental
delays.. In the last year, a team of 5 EPL Mentor Mothers have delivered positive parenting, literacy and
play learning sessions to 600 caregivers. The responsive caregiving sessions cover essential topics such
as self-esleem. recognising the uniqueness of children, establishing connections, and strategies for
building resilience and managing stress. The literacy sessions are equally productive, utilising books to
explore themes such as vocabulary building. making connections, understanding numbers and
comparisons. Caregivers have reported that their children have leamed to count, differentiate be￿een
sizes and recognise colours as a result of the sessions. They have also noted improved communication
with their children that lead to stronger bonds and understandina. Wa were also able to distribute food
parcels lo 60 caregivers in our programme.
Baby Ubuntu
15 members ofthe Enable team including Mentor Mothers, Enable Play Leaming, Male Engagement, and Youth
Champions teams, underwent comprehensive training on the Baby Ubuntu intervention to better identify and
support infants (0-2 years) wilh developmental disabilities. It is an important complement to our core Mentor
Mother and Enable Play Learning modules of Enable. Group sessions are scheduled to commence in mid-2024,
focusing on community group sessions tailored for parents with children living with disabilities.
Enable Adolescents
18 % of the Mentor Mothers, clients are adolescent mothers, HIV continues to be a serious challenge and
opportunities for young people are limited. Chronic poverty and food insecurity is severely affecting the life
chances of the young people in the project. The Enable adolescents, programme is now operating with 350
young people living with chronic conditions and 190 young people without chronic conditions now actively
engaged. Enable Youth Champions play a vital role in supporting adolescents to ensure access to sexual
and reproductive health {SRHI services, promote life skills, and enhance antiretroviral treatment
adherence. The Programme Coordinator and Social Worker provide crucial psychosocial support through
home visits. with most referrals focusing on social protection needs such as obtaining IDS and social
grants. and addressing issues like domestic abuse and neglect.
One to One's work with young people in the Eastern Cape building on our ground-breaking Better Together
partnership for young people living with chronic illnesses, at Groole Schuur Hospital, Cape Town which has
recently been published in the Journal of the International AIDS Society.
Enable Mentor Brothers
Over the last year, 10 dedicated Mentor Brothers have reached out to 1,371 men living in 17 villages
through both group sessions and individual engagement over the last six months to tackle gender norms
and promote equality The impact of the programme has been reported as increased involvement in
household chores, improved communication with children and partners, enhanced relationships with
spouses, and a notable reduction in drug and alcohol abuse
Enable Mobile Clinic
A significant achievement in the last year is the initiation of the Enable Mobile Clinic, which extends our
services to some of the most remote parts of the Easten Cape. In the first three months of operation, the
mobile clinic provided a range of services including HIV, nutrition, vaccination and health screening to over

THE ONE TO ONE CHILDREN'S FUND
(A charltable company limited by guarantee)
MANAGEMENT COMMirrEE'S REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2024
2,000 clients in 20 different locations across the district. The mobile clinic is equipped with a professional
nurse, a Senior Mentor Mother, and a driver. It is the first mobile clinic to provide the full suite of HIV care
and management- within this one mobile clinic people can be tested, know their status, be initiated onto
ART, collect their ART and receive access to support. As part of the partnership with the Department of
Health, the Mobile Clinic is recognised as a fully-functioning clinic and benefits from the provision of
medical supp5ies and pharmaceuticals from the DOH District Pharmacy at no cost.
Groote Schuur Hospital, Better Togethor
Better Together, created by Groote Schuur Hospital in partnership with One to One Children's Fund,
provides a weekly open, facilitated group available to all adolescents who are living with a chronic illness.
The regularity of the group which is held 'same time, same place, means that it is a reliable, safe space for
adolescents to access when they need extra support, feel alone or need to socialise with peers. Groups are
led by trained peer mentors, clinicians, or volunteers with specialist training le.g. a drafna therapist). Topics
addressed not only relate to living with a chronic illness but more often deal with sexual health, self-esteem
and relationships. The key concept is to highlight shared experience and develop shared support among
adolescents with diverse conditions.
20 Peer mentors have been selected from their clinics and provided with training and ongoing supervision.
In the last year, they have played a 'big brotherl sister. role to 258 individuals within their clinics, as well as
facilitating the weekly groups. Outside of the h05Pltal, they use telephone and online support lo stay in
touch with adolescents. A sessional social worker and life coach trains and offers ongoing supeNision to
the peer mentors, as well as providing individual sessions with adolescents and their families in need of
mental health support. Caregivers are also invited to join a facilitated 'coffee club" support group in the
waiting room of the clinic.
UK PROGRAMME
Future Leaders
The Future Leaders Programme 15 a transformative journey for young indlviduals aged 18 27 who have
sought sanctuary in the UK, It offers them the tools, confidence, and guidance they need to unlock their
potential and become change-makers in their communities.
In the last year, Future Leaders ran five three-month leadership programmes where 75 young people
participated in weekly online workshops facilitated by industry experts on topics including goal setting,
employability, storytelling, and entrepreneurship. Participants represented refugees and asylum seekers from
40 different nations from Ukraine to Eritrea, South Sudan to Afghanistan and Iran, with 440k female and 560
male. 95¥0 of participants reported being more confident in navigating life in the UK Since completing the
Programme,1000/o reported feeling more resilient and able lo withstand a shock in their lives since completing
one of our programmes and 86 /. felt that they had a clear plan for the next two years of their life since
graduating from a Future Leaders programme.
The Future Leaders Alumni NeI￿Ork, now made up of 150 graduates, provides ongoing opportunities for
growth, connection and support. Monthly alumni events are held and in the last year, Future Leaders has
collaborated with The National Theatre, London Zoo, Birkbeck University and the Almeida Theatre among
others and taken a trip to Snowdonia wtth Moving Mountains.
Joint Refugee Action Network
In 2020. One to One Children's Fund facilitated over 150 other organisations to create an online community
to aid diSpla￿d people in the UK and lo deliver roundtable forums that aimed to provide direct, systemic
solutions to refugee challenges. In the last year, One to One worked in partnership with HIAS+JCORE on
JRAN and in March 2024 moved all operations over to be housed in HIAS+JCORE.

THE ONE TO ONE CHILDREN'S FUND
IA charitable company Ilmft8d by guarantee)
MANAGEMENT COMMITTEE'S REPORT (continued
FOR THE YEAR ENDED 31 MARCH 2024
Going Concern
One to One Children's Fund remains well placed to manage the operational and financial risks it faces. As
noted above, despite a difficult fundraising environment, the Charily managed to increase income by almost
60 % this year.
As at 31 March 2024 the Charity had reserves in excess of £1.5m at £1,509,828, (2023.. £1,014,732). Thls,
together with the continued support and commitment of our major fundérs has given the Trustees substantial
confidence in the Charlty's ability to continue operating into the foreseeable future.
Further, the Trustees have prepared delailed monthly projectlons, and undertaken sensitivity analysis to
demonstrate that the Charity will be able lo deal with reasonable downside scenarios. It is on this basis
therefore that the Trustees remain confident over the Charity's ability lo continue as a Going Concern.
Reserves pollcy
The Trustees have adopted a policy that, where possible, a general fund cash reserve covering 3 months
running costs ofthe Charity will be maintained. Three months regular running costs (being staff and ongoing
support costs) for this year amounted to just over £245,000.
The unrestricted reserves at 31 March 2024 (excluding designated funds and fixed assets) were £165,254.
Whilst this level of free reserves was below target, it reflects seasonal cash flow fluctuations linked primarily
to bi-annual fundraising initiatives. The charity's Stardust event held shortly after the year-end in June 2024
was a huge success and boosted unrestricted reserves to such an extent that the reserves target is now
more than covered again.
Looking forward
This year, One to One Children's Fund strategy was reviewed and the strategy is 11 deepen and expand our
existing programmes in South Africa- Enable 21 build the sustainability of the work by li) strengthening One
to One Africa in its organisation, fundraising and governance capability and lill bui5ding our relationships in
South Africa with relevant government systems and organisations that will assist with scale-up.
A focus in the coming year will be on fulfilling the strategy to build ihe sustainability of One to One Africa with
a view to moving the focus of decision-making to South Africa by 2026. One to One Children's Fund will work
with One to One Africa to build capacity so that by 2026, OTOA is a sustainable and self-reliant organisation
through.. 11 Active and successful fundraising., raising the majority of funds directly 21 Impactful child and
matemal health projects, partnered wilh government, with results disseminated and recognised by key
stakeholders 3) Appropriately-trained and motivated staff team with adequately resourced head office and
projects 4) Good governance and strong process to assure accountability.
Considerable progress was made in the last year to build relationships with relevant government systems to
assist with the scale-up of Enable and in the coming year, a clear priority is to sign an MOU with the Eastem
Cape Department of Health and to start the roll out of training to government Community Health Workers in
the Enable methodology.
All work supported in this financial year was in line with this strategy and in the coming year we will monitor
progress against our strategic goals.

THE ONE TO ONE CHILDREN'S FUND
(A charitable company Ilmlted by guarante81
MANAGEMENT COMMITTEE'S REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2024
Management Committee Responslbilitles Statement
The Management Committee (who are also directors of The One To One Children's Fund for the purposes of
company lawl are responsible for preparing the Management Committee's report and the financial stalemenls
in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice) including FRS 102. The Financial Reporting Standard applicable in the UK and
Republic of Ireland.
Company law requires the Management Committee to prepare financial statements for each financial year.
Under company law the Management Committee must not approve the financial slatemenls, unless they are
satisfied that they give a true and fair view of Ihe state of affairs of the charitable company and of the incoming
resources and application of resources, including the income and expenditure of the ¢haritabSe company for that
period. In Preparing these financial statements, the Management Committee are required to..
select suitab18 accounting policies and then apply them consislently..
observe the methods and principles in the Charities SORP.,
make judgments and accounting estimates that are reasonabl8 and prudent.,
state whether applicable UKAccounting Standards have be8n followed, subject to any material departures
disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unle55 It is inappropriate to presume that the
charitable company will continue in operation.
The Management Committee are responsible for keeping adequate accounting records that are sufficient lo
show and explain the charitable company's transaclions and disclose with reasonable accuracy. at any lime the
financial position of the charitable company, and enable them to ensure that the financial statements comply
with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company
and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Management Committee are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's website. Legislation in the United Kingdom governing the
preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Dlsclosure of Informatlon to Auditors
Each of the persons who are Trustees al the time when this Management Committee's report is approved has
confirmed that..
so far as that The Management Committee are aware. there is no relevant audit information of which
the charitable company's auditors are unaware, and
that The Management Committee have taken all the Steps that ought to have been taken as The
Management Committee in order to be aware of any relevant audit information and to eslabli5h thal
the charitable company's auditors are aware of that information.
Approved by the Management Committee, on 9th December 2024 and signed on their behalf by..
D S Altschuler
10

THE ONE TO ONE CHILDREN'S FUND
(A charitable company limited by guarantee)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF THE ONE TO ONE CHILDREN'S FUND
OPINION
We have audited the financial statements of The One to One Children's Fund Ithe'Fund'} for the year ended
31 March 2024 set out on pages 17 to 32. The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United
Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and
of its incoming resources and application of resources, including its income and expenditure for
the year then en¢Jed',
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice., and
have been prepared in accordance with the requirements of the Charities Act 2011.
BASIS FOR OPINION
We conducted our audit in accorvari
i etaildards on nuditing {JKI IISAS {UKI> and
applicable law. Our responsibilities under those standards are further described in the Auditors,
responsibilities for the audit of the financial statements section of our report. We are independent of the
charitable company in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we
have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the
audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
CONCLUSIONS RELATING TO GOING CONCERN
We have nothing to report in respect of the following matters in relation to which the ISAS (UK> require us
to report to you where..
The Management Committee use of the going concern basis of accounting in the preparation of
the financial statements is not appropriate., or
The Management Committee have not disclosed in the financial statements any identlfied material
uncertainties that rnay cast significanl doubt about the charitable company's ability to continue to
adopt the going concern basis of accounting for a period of at least ￿e1ve months from the
date when the financial statements are authorised for issue.
OTHER INFORMATION
The Management Committee are responsible for the other information. The other information comprises
the information included in the Annual report, other than the financial statements and our Audilors, report
thereon. Our opinion on the financial statements does not coverthe other information and we do not express
any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial
statemenls or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we
identify such material inconsistencies or apparent material misstatements, we are required to determine
whether there is a mat8rial misstatement in the financial statements or a material misstatement of the other
information. If, based on the work we have performed, we conclude that there is a material misstatement
of this other information, we are required to report that fact.
11

THE ONE TO ONE CHILDREN'S FUND
IA charitable company limited by guarantee)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF THE ONE TO ONE CHILDREN'S FUND
We have nothing to report in this regard.
MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports)
Regulations 2008 requires us to report to you if, in our opinion..
the infomiation given in The Management Committee report Is inconsistent in any material
respect with the financial statements., or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit,
RESPON5181LITIES OF TRUSTEES
As explained more fully in The Management Committee responsibilities statement, The Management
Committee (who are also the directors of the charitable Fund for the purposes of company law) are
responsible for the preparation of the financial statements and for being satisfied that they give a true and
fair view, and for such internal control as The Management Committe8 determine is necessary to enable
the preparation of financial statemeii ts that ai e fri ee
ilvi I I na&eriai I I iiSSta&ement, whether due to fraud or
error.
In preparing the financial statements, The Management Committee are responsible for assessing the
charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to
going concern and using the going concern basis of accounting unless The Management Committee either
intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do
so.
AUDITORS, RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS
We have been appointed as auditor under section 144 of the Charitles Act 2011 and report in accordance
with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial staternents as a whole are
free from material misstatement, whether due lo fraud or error, and to Issue an Auditors, reportthat includes
our opinion. Reasonable assurance Ss a high level of assurance, but Is not a guarantee that an audit
conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate,
they could reasonably be expected to influence the economic decisions of users taken on the basis ofthese
financial statements.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at.. www.frc.org.uklauditorsresponsibilities. This description forms part of our
Auditors, report.
EXPLANATION AS TO WHAT EXTENT THE AUDIT WAS CONSIDERED CAPABLE OF DETECTING
IRREGULARITIES, INCLUDING FRAUD
The objectives of our audit are to identify and asse5S the risk5 of material misstatement of the financial
statements due to fraud or error,. to obtain sufficient appropriate audit evidence regarding the assessed
risks of material misstatement due to fraud or error., and to respond appropriately to those risks. Owing to
the inherent limitations of an audit, there is an unavoidable risk that material misstatements in the financial
statements may not be detected, even though the audit is properly p5anned and performed in accordance
with the ISAS (UK).
12

THE ONE TO ONE CHILDREN'S FUND
(A charitable company Ilmlted by guarantee)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF THE ONE TO ONE CHILDREN'S FUND
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and
non-compliance with laws and regulations, our procedures included the following..
We obtained an understanding of the legal and regulatory frameworks applicable to the Company
and the industry in which it operates. We determined that the following laws and regulations were
most significant.. FRS 102 and the Companies Act 2006.
We obtained an understanding of how the Company is complying with those legal and regulatory
frameworks by making enquiries of management.
We challenged assumptions and judgments made by management in its signlficant accounting
estimates.
We dld not identify any key audit matters relating to irregularlties, includlng fraud.
USE OF OUR REPORT
This report is made solely to the charltable company's trustèes, as a body, in accordance with Part 4 of the
Charities {Accounts and Reports) Regulations 2008. Our audit work has been undertak8n so that we might
state to the charitable company's trustees those matters we are required to state to them in an Auditors,
report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than th8 charilable company and its trustees, as a body, for our audit work,
for this report, or for the opinions we have formed.
Harrls & Trotter LLP
Chartered Accountants
Registered Auditors
101 New Cavendish
Street
1 $t Floor South
London
W1W6XH
Date.. 9th December 2024
Harris & Trotter LLP are eligible lo act as auditors in terms of section 1212 of the Companies Act 2006.
13

THE ONE TO ONE CHILDREN'S FUND
(A charltable company limited by guarantee}
STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE
ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024
Year ended 31 March 2024
Year ended
31 Ma￿h
2023
Totals
Statement of Finan¢lal Actlvltles
Unrestrlcted Restrlcted
Fund
Fund
2024
Totals
Notes
Income:
Donations
Charitable activities
352,700
100.000
145,361
498,061
1,287,537 1,387,537
501,109
677,500
Total incoming resources
452,700
1,432,898 1,885,598
1,178,609
Ex
endlture:
Costs of Ralslng Funds:
Fundrai8iTrg costs
i i 0,680
116.680
92,525
Expenditure on Charltable Activltles:
Charitable Activities
340,032
933,790 1,273,822
1,065,498
Total expendlture
456,712
933,790 1,390,502
1,158,023
Net income I lexpendlturel and
N6t Movement In Funds for the year
(4,012)
499,108
495,096
20,586
Reconclllatlon of Funds
Total Funds brought forward
269,326
745,406 1,014,732
994,146
Total Funds ¢arrled forward
10-12
265,314
1,244,514 1,509,828
1,014,732
All income and expenditure derive from continuing activities. There were no other recognised gains or
losse5 olher than those ststed above. Movements in funds are disdosed in Notes 10 to 12 to the financial
statements.
The notes on pages 18 to 29 form part of these financial statements.
14-

THE ONE TO ONE CHILDREN'S FUND
IA charitable company limlted by guarantee)
BALANCE SHEET
AS AT 31 MARCH 2024
At 31 March
2024
At 31 March
2023
Notes
Flxed Assets:
Tangible Fixed Assets
99,126
44,394
Current assots:
Debtors
Cash at bank and in hand
88,568
1,420,275
26.628
1,001,079
1,508,843
1,027,707
Liabilltle8'.
Creditors falling due within one year
(98,141)
(57,3691
Net current assets
1,410,702
970,338
Net Assets
13
1,509,828
1,014,732
Fund$:
Unrestricted funds
Designated funds
Restricted funds
10
10, 11
10, 12
264,380
934
1,244,514
233,311
36,015
745,406
1,509,828
1,014,732
15

THE ONE TO ONE CHILt)REN'S FUND
(A charitable company limited by guarantèe)
BALANCE SHEET (continu8dl
AS AT 31 MARCH 2024
The Management Commrttee Iwtto are a150 the Trustees and Difectorsl consider thal the Charitable
Company is ent￿led to exemption from the requirement to have an audit under the provisions of section 477
of the Companles Act 2006 {"the Act") relating to sm811 companies. H¢Jwever, an audit has been carried out
under section 144 of the Charrties Act 2011.
No members ofthe Management Committee hav8 required Ihe Charitable Company to obtsin an audit of its
accounts for the y8ar in question in accordance with section 476 of the Companies Act 2006,
The Management Commillee acknowledge Fts responsibilities for complying with the requirements of the
Act with respect to accounting records and Ihe preparation of financial statements.
The financial staiements have been prepared in a¢coidance with the provisions applicable to companies
suty'ect to the small companies regime.
The financial statements were approved and authorised for issue b
9th December 2
24 and signed on their behalf, by:
anagement Committea on
David Altschuler
Chair
Lawrence Gould
Treasurer
Tha notes on pages 1810 29 fonn part of these financial statements.
16

THE ONE TO ONE CHILDREN'S FUND
(A charitable company Ilmlted by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Net Movement In Funds (as per Statement of Financial Activities)
495,096
20,586
Adjustments for:
Depreciation
Loss on disposal of fixed asset
Interest received
{Increase} I decrease in debtors
Increase l (decrease) in creditor8
15,744
10,558
1868)
(61,9401
40,772
387,708
(9,841)
Net Cash generated from Operatlng Actlvltles
489,672
408,143
Cash flow8 from Investing act!vlt!eo:
Purchase of fixed assets
(Write offj I Proceeds on disposal of fixed assets
(74,0011
3,525
(35,558)
11,994
Net cash from investing actlvities
{70,476)
(23,564)
Cash flows from flnancing actlvltles".
Net increase I Idecrease) In ca8h and cash equlvalents
419,196
384,579
Cash and cash equlvalent at beginning of period
1,001,079
616,500
Cash and cash equlvalent carrled forward
1,420,275
1,001,079
Cash and cash equivalants can be analysed as follows:
Cash in hand
1,420,275
1,001,079
1,420,275
1,001,079
The notes on pages 18 to 29 form part of these financial ststements.
17-

THE ONE TO ONE CHILDREN'S FUND
(A charitable company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policles
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the
preparation of the financial statements are as follows..
a. Basls of Preparatlon
The fi'nancial statements have been prepared in accordance with the Charities SORP (FRS 102)
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic Df Ireland (FRS 1021 (effective 1 January 2019), the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS 102) and the Companies Act 2006.
The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially
recognised at historical cost or transaction value unless othernise stated in the relevant accounting
policy.
The One to One Children's Fund is a charitable company limited by guarantee, It is registered in England
and Wales (charity number 1086159}. The registered office is at 213 Haverstock Hill, Belsize Park,
London NW3 4QP.
b. Key Judgements and Assumptlons In applying Accountlng Pollcies
There are no key judgements or assumptions used in applying the accounting policies.
c. Company status
The Charity is a company limited by guarantee. The members of the company are the Management
Committee named on page 1. In the event of the Charity being wound up, the liability in respect of the
guarantee is limited to £1 per member of the Charity.
d. Preparation of the Accounts on a Golng Concern basis
The Trustees have prepared detailed monthly projections, and undertaken sensitlvity analysis to
demonstrate Ihat the Charity will be able to deal with reasonable downside scenarios. The Charity
remains well placed to manage the operational and financial risks it faces from the on-going impact of
the Covid-19 emergency, as set out in Dir8ctorfs Report on page 8 to 11. It is cn the above basis
therefore that the Trustees remain confident over the Charity's ability to continue as a Going Concern.
e. Incomlng Resourceg
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. In line with the charity
StatementofRecommended Practise (the SORP). where such criteria are satisfied, income is recognised
even though funds may have been received in advance of the associated project expenditure.
Donated services or facilities are recognised when the Charity has control over the item, any conditions
associated with the donated item have been met. the receipt of economic benefit from the use of the
Charity of the item is probable and that economic benefit can be measured reliably. In accordance with
the Charities SORP (FRS 1021, the value of general volunteer time is not recognised.
On receipt, donated professional services and donated facilities are recognised on the basis of the value
of the gift to the Charity which is the amount the Charity would have been willing to pay to obtain services
or facilities of equivalent economic benefit on the open market,. a corresponding amount is then
recognised in expenditure in the period of receipt.
18

THE ONE TO ONE CHILDREN'S FUND
(A charitable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2024
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant Is
recognised at the time of the donation.
f. Resources Expended
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to
a third party, it is probable that a transfer of economic benefits will be required in settlement and the
amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each
activity are made up of the total of direct costs and shared costs, including 5UPPOrt costs involved in
undertaking each activity Direct costs attributable to a single activity are allocated directly to that activity.
Shared costs which contribute to more than one activity and support costs which are not attributable to
a single activity are apportioned be￿een those activities on a basis consistent with the use of resources.
Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the
portion of the asset's use.
Fundraising costs are those incurred in s8eking voluntary contributions and do not include the costs of
disseminating information in support of th8 charitable activities. Support costs are those costs incurred
directly in support of expenditure on the objects of the Charity and include project management carried
out at Headquarters. Governance costs are those incurred in connection with adminislration of the
Charity and compliance with constitutional and statLrtory requirements.
Costs of generating fund5 are costs incurred in attracting voluntary incame.
Charitable activities and Governance costs are costs incurred on the Charity's operations, including
support costs and costs relating to the governance of the Charily,
Grants payable are charged in the year when the offer is made except in those cases where the offer is
conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled.
Granis offered subjectto conditions which have not been met at Ihe year-end are noted as a commitment,
but not accrued as expenditure.
g. Staff Penslons
The One to One Children's Fund operates a defined contribution pension Scheme for its employees. The
assets of the scheme are held separately from those of the Charity. Contributions payable in respect of
the year were £2,273 (2023.. £2691 of which £nil was outstanding as at 31 March 2024.
h. Tanglble Flxed Assets
Tangible fixed assets are stated in the balance sheet at cost less depreciation. These items are
depreciated on a straight-line basis so as to write off their cost over their estimated useful lives. Small
ilems are written off as an expense as acquired.
Motor vehicle
200kn straight line basis
Debtors
Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the net
amount prepaid.
Cash and cash equivalents
Cash at bank and in hand includes cash and short term highly liquid investment5 Wlth a short maturity of
three months or less from the date of acquisition or opening of the deposit or similar account.
19

THE ONE TO ONE CHILDREN'S FUND
(A charitable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2024
k. Creditors
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of
the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity
anticipates it will pay to settle the debt or the amount it has received as advanced payments forthe goods
or serVI￿S it must provide.
Fund Accounting
General funds are unrestricted funds which are available for use at the discretion of the Management
Committee in furtherance of the general objectives of the Charity and which have not been designated
for other purposes.
Designated funds are those unrestricted funds that have been 'ring-fenced' by the Charity
in cases
where there is a commitment to spend charitable fund5, Wlthout first securing restricted income to fund
this spend.
Restricted funds are funds which afe lo be used in accordance with speciflc restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The costs ot raising and
administering such fund8 are charged against the specific fund. The aim and use of each restricted fund
is set out in the notes to the financial statements.
m. Forelgn exchange
Transactions denominated in foreign currencies are translated into sterling at the rate of exchange ruling
at the date of the transaction. Exchang8 differences arising in the ordinary course of business are
included in incoming resources or resources expended. Assets and liabilities denominated in foreign
currencies are translated into sterling at the exchange rates ruling at the balance sheet date.
Fo￿ard exchange contracts are used to hedge foreign exchange exposures arising on forecast receipts
and payment in foreign currencies. These fO￿ard contracts are re-valued to the rates of exchange at the
balance sheet date and any aggregate unrealised gains and losses arising on revaluaticn are included
in other debtorslother creditors. At malurSty, or when the contract ceases to be a hedge, gains and losses
are taken to the profit and loss account.
n. Flnanclal Instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value wilh the exception of bank loans which are subsequently measured
at amortised cost Using the effective interest method.
o. Operating Leases
Rentals under operating leases are charged to the Statement of Financial Activities on a straight-line
basis over the 5ease term.
p. Interest receivable
Interest held on deposit is included when receivable and the amount can be measured reliabSy by the
Charity. This is normally upon notification of the interest paid or payable by the Bank.
20-

THE ONE TO ONE CHILDREN'S FUND
(A charitable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2024
Donatlons
Year ended 31 March 2024
Ye8r ended
31 March
2023
Unrestrlcted
Fund
Restrlcted
Fund
Total
Funds
Donatlons (incl Events)
352,700
145,361
498,061
501,109
Total 2023
199,230
301,879
501,109
Income from Charltable Activitles
Year ended 31 March 2024
Year ended
31 Ma￿h
2023
Unrestrlcted
Fund
Restrlcted
Fund
Totsl
Funds
Institutional Donors
100,000
1,287,537
1,387,537
677,500
Total 2023
15,000
662,500
677,500
21

THE ONE TO ONE CHILDREN'S FUND
(A charitable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS Icontlnued)
FOR THE YEAR ENDED 31 MARCH 2024
Analysls of total expendlture
Year ended 31 March 2024
Year ended 31
March 2023
Activllles
Undertaken
Directly
Project
Activity
Grants
Payable
Staff Support
Costs
Costs
Totsl
Costs
Tot81
Costs
Expendlture
Costs of ra151ng funds:
Event costs
Fundraising & publicity
28,731
17,452
28,731
87,949
24,609
87.916
70,497
46,183
70,497
116,680
92,525
Charltable actlvities:
Project Funding
353,329
10,150 689,647
110,897 1,164,023
1,012.994
Govemance costs..
Foreign exchange (gains) I
losses
14,016
14,016
11,278
95,783
95,783
41,226
Total Charitable activiti08
353,329
10,150 689,647
220,696 1,273,822
1,065,498
Totsl expendlture 2024
399,512
10,160 760,144
220,696 1,390,502
1,158,023
Total expenditure 2023
425,257
19,325 544,477
188,964 1,158,023
Year ended
31 March 2024
Year ended
31 March 2023
Project actlvlty grants payable Included grants approved
in the year as follows:
Project activity funding to instituticns
10,150
19,325
Governance costs
Auditor's fees
Management consultancy
8,940
5,076
7,571
3,707
14,016
11,278
22-

THE ONE TO ONE CHILDREN'S FUND
(A charitable company limlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2024
Analysls of total expendlture (contlnued)
Year ended
31 March 2024
Year ended
31 Mar￿h 2023
Support Costs
Space and Office Costs
Management and Personnel Costs
IT Costs
S Africa office related costs (excl salaries)
Other support costs
19,822
1,557
2,745
67,029
19,744
18,561
2,681
2,833
76,847
15,538
Regular Support Costs
Foreign exchange (gains) I losses '
Governance Costs
110,897
95,783
14,016
116.460
41,226
11,278
Total Support Costs
220,696
168,964
The Charity buy5 South African Rand to ensure it can meet its commitments in that currency. Failure to
buy Rand risks the Charity having insufficient funds to meet its obligations in South Africa if the exchange
rate moves the other way. Having bought Rand, Sterling strengthened, such that the Charity made an
exchange loss as at 31 March 2024 (and loss at 31 March 2023).
Trustees and employe88
Stsff costs..
Y88r ended
31 March
2023
Yèar ended 31
March 2024
Salaries
Social securlty costs
Pension scheme contrlbutions
Consultant, temporary and agency staff
541,723
10,174
2,273
205,974
342,062
11,091
269
191,055
760,144
544,477
The average number of persons employed I contracted
during the year was..
UK
Number
Number
S Africa
86
58
89
61
The Trustees and persons connected with them have not received or obtained any remuneration or other
financial benefits for the period, either directly or indirectly from The One to One Children's Fund (this
23

THE ONE TO ONE CHILDREN'S FUND
(A charltable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS {contlnu8dl
FOR THE YEAR ENDED 31 MARCH 2024
including no reimbursement of expenses I travel expenses in either this financial year nor the prior year).
The Charity considers its key management personnel to comprise the Trustees, the Executive Chair,
Deputy Executive Directors, South Africa Country Director. The total contracted payments of the key
management personnel were £151,488 {2023'. £113,881) including gross pay, employer's national
insurance and employers pension costs. One employee had employee benefits in the banding of£60,000
to £70,000 {2023'. none), inclusive of gross pay and employer pension contribution.
Tangible fixed assets
Motor
Vehlcles
Total
Cost
Balance at 1 April 2023
Additions
Disposals
As5et5 written off
Foreign exchange differences
53,245
74,001
53,245
74,001
(4,228)
14.228)
Balance at 31 March 2024
123,018
123,018
Accumulated depreclation
Balance al 1 April 2023
Charge for period
Disposals
Assets written off
Foreign exchange differences
8,851
15,902
8,861
15,902
1861)
(861
Balance at 31 March 2024
23,892
23,892
Net book value at 31 March 2024
99,126
99.126
Net book value at 31 March 2023
44,394
44,394
Debtors
At 31 March
2024
At 31 March
2023
Accrued income
Prepayments
18,726
69,842
17,009
9,619
88,568
26,628
2024 prepayments relate to upfrant expenditure associated with the Stardust fundraising event held post
year-end in June 2024.
24-

THE ONE TO ONE CHILDREN'S FUND
{A charitabl8 company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS Icontlnued)
FOR THE YEAR ENDED 31 MARCH 2024
Credltors
amounts falltng due Withln one year
At 31 March
2024
At 31 March
2023
Trade Creditors
Taxation and social security
Accruals and Other Creditors
28,292
9,794
60,055
27,249
30,120
98,141
57,369
2024 accruals relate mainly to upfront commitrnents associated with the Stardust fundraising event held
post year-end in June 2024.
Operatlng Lease Commltments
Land & Bulldlnqs
At 31 March
At 31 March
2024
2023
Explry Date:
Within 1 year
Within 2 and 5 years
8,487
19.022
8,487
8,487
27,509
Operating lease charges totalling £20,195 {2023: £20,098) were expensed during the period in both the UK
and South Africa.
25-

THE ONE TO ONE CHILDREN'S FUND
IA charltable company Ilmfted by guarants81
NOTES TO THE FINANCIAL STATEMENTS (contlnuedl
FOR THE YEAR ENDED 31 MARCH 2024
10.
Statement of Funds
Balance at
1 April 2023
Incoming {Outgoingl
Resources
Resources
Balance at
31 March
2024
Transfers
Unrestricted Funds
233,311
452,700
(421,6311
264,380
Designated Funds
36,015
(35,081)
934
Restricted Funds
745,406
1,432,898
{933,790)
1,244.514
Total
1,014,732
1,885,598 (1,390,502)
1,509,828
The Unr6Stricted Income Fuiids ace Ciassifieo as foiioW8.
Ai 3 1 Macch
2024
Al 31 Maicli
2Q23
Unrestricted Funds
264,380
934
233,311
36,015
Designated Funds
Total
265,314
269,328
11.
Deslgnated Fund8
Designated funds are those unrestricted funds that have been 'ring-fenced' by the Charity - in cases where
there is a commitment to spend charitable funds, without first securing restricted income to fund this spend.
Balance at
Incoming
Eligible Project activity
1 April 2023 Resources Transfers paid & payable
Balance at
31 March
2024
Innovation fund - South Africa
iThemba Fund for Enable Mobile Clinic
1,015
35,000
181)
{35,000)
934
Tolal
36,015
(35,081)
934
26-

THE ONE TO ONE CHILDREN'S FUND
(A charltable company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31 MARCH 2024
12.
Restricted Funds
Restricted funds are accounted for in accordance with the particular terms of trust arising from the wishes
of donors in so far as these are intended to be binding on the Trustees. Where any such wishes are not
intended to be legally binding, they are taken into account and recognised in appropriate alternative funds,
as indicated as transfers in the table below.
Balance at
Incoming
Eliglble Project activity
1 April 2023 Resources Transfers paid & payable
Balance at
31 March
2024
Enable, South Africa
Better Together, South Africa
Bright Start, South Africa
South Africa Fund
380,663
100,365
1,063
202,136
58,475
2,704
980,405
9,393
15,859
{796)
{699,787}
{69,3201
(84)
(75,8001
{88,564)
(235)
677,140
39,642
979
353,875
89,225
(19,301)
460,910
59,136
6,707
One London, UK
Other
4,238
Total
745,406
1,432,898
{933,790)
1,244,514
13.
Analysls of th8 Charlty's net assets by Fund
Unrestrlcted
Fund
Deslgnated
Fund
Restrlcted
Funds
Total
Funds
Fund balances at 31 March 2024 are
ropresented by:
Tangible Fixed Assets
Debtors
Cash at bank and in hand
Creditors-. amounts falling due within one year
99,126
88,568
171,396
(94,710)
99,126
88,568
1,420,275
(98,141)
934
1,247,945
(3,431)
264,380
934
1,244,514
1,509,828
27-

THE ONE TO ONE CHILDREN'S FUND
(A charltable company Ilmlted by guarant8el
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31 MARCH 2024
14.
Taxation status
The One to One Children's Fund is a registered charity and no taxation is payable cn its income arising in
the United Kingdom frorr its charitable activities.
15.
Related Party transactlons
During the year to 31 March 2024, The One lo One Children's Fund gratefully received donations from a
number of Trustees, Trustee family members and organisations to which Trustees are connected. Donations
were also received from other related parties, including individuals and organisations connected to the
Charity's audit firm, Harris and Trotter LLP.
The total amount received from related parties amounted to £768,457 (2023.. £719,300)
These accounts are prepared to consolidate the results of One to One Children's Fund in the UK with the
financial records for One to One Africa Children's Fund. One to One Africa Children's Fund NPC was
Incorporated in South Africa in 2014 as a non-profit company. One to One Africa delivers life-saving and life-
enhancing programmes to vulnerable children, families and communities, developed with and on behalf of
One to One Children's Fund. The two organisations have a Memorandum of Understanding ratified by both
Boards that outlines the nature ofthe partnership and reporting requirements. David Altschuler, Co•founder
and Chair of One to One Children's Fund, is also the Chair of One to One Africa Children's Fund NPC, whose
Board also includes One lo One Children's Fund trustee Jenny Altschuler and One to One Children's Fund
Co-Executive Director, Catriona Fox.
16.
Summary of Project Activlty Grants Payabl8
2024
2023
Summary of Project Actlvlty Grants
Afrlca
Better Together
Total Project Actlvlty Grants Payable
10,160
10,150
19,325
19,325
28-

THE ONE TO ONE CHILDREN'S FUND
(A charitable company Ilmlt8d by guarantee)
NOTES TO THE FINANCIAL STATEMENTS (contlnuedl
FOR THE YEAR ENDED 31 MARCH 2024
17.
Comparative 2023 Statement of Funds
Balance al
1 April 2022
Incoming (Outgoing}
Resources
Resources
Balance at
31 March
2023
Transfers
Unrestricted Funds
459,944
214,230
(405,8631
135,000)
233,311
Deslgnated Funds
47,059
(46,044)
35,000
36,015
Restricted Funds
487,143
964,379
(706,116)
745,406
Total
994,146
1,178,609 (1,158,023)
1,014,732
18.
Comparatlve 2023 Analysis of the Charity's net a98ets by Fund
Unrestricted Funds
Unrestrlcted
Fund
Designated
Fund
Restricted
Funds
Total
Funds
Fund balances at 31 March 2023 were
represented by:
Tangible Fixed Assets
Debtors
Cash at bank and in hand
Creditors.. amounts falling due within one year
44,394
26,628
219,658
(57,369)
44,394
26,628
1,001,079
157,369)
36,015
745,406
233,311
36,015
745,408
1,014,732
29-