CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examinews Report Report to the trusteesl members of POLIO CHILDREN J1 On accounts for the year ended 31 DECEMBER 2023 Charity no ' 1096394 (if any) Set out on paga8 1-16 I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 3111212023. Responsibilllies and As the charity trustees of the Trust, you are responsible for the preparation basls of report of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. I have completed my examination. I confirm that no material matters have corne to my attention { ") in connection with the examination which gives me cause to believe that in, any material respect: accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord wilh the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. Ple8S8 delete the words in the brackets rf they do not apply Independent examinor's statement S5gned: [*. Date: 16 OCTOBER 2024 Name: RANJIT SINGH SOKHI Relevant professional qualification(s) or body (Of any): THE CHARTERED ASSOCIATION OF CERTIFIED ACCOUNTANTS Address: 86B ALBERT ROAD ILFORD IESSEX IG1 1HR IER October XA
IHARITY COMMISSION FOP -hGLANO AND WAiES POUO & CHILDREN IN NEED CHARITY Charity No ifan Annual accounts for the period 0110112023 To 1096394 P•riod start d•t• dats Section A 3111212023 Statement of financial activities Rocommandod categori88 by actlvity R•8trl¢ted Unre8triet•d Income Endowment funds lund fund• Prlor year lund• Incoming re8Ource8 (Note 3) In¢ome ¥nd •ndowm•nts from: tJon2iws Hnd legacte$ Charllal ad11 Other tradino aCbt Inwstmwts Total fund• F01 F02 F03 F04 F05 310.792 310.792 212.732 rt•m d iThxTh 6,159 Other S05 6.159 5.648 Total esources expended (Note 6> xp¢ndSturg on, 8isJng ftN harrt•bl• 8¢¥iu•8 S07 316.951 316,951 218,380 15,371 275.199 15.371 275.199 8,019 224,214 Iber Si0 S11 otal S12 290.570 290.570 232,233 et incomel(expendilur•) b•for• inv•strn•nt ain$l{losse81 pl gainfiyllosw51 on ¥•11$ S13 26.381 et incomel(exp•nditurn) xtraordinary item$ ran•fer• between funds ther recogni8•d gain81(loMM): 3 159 13.853 3.15A 23,222 515 23.222 S16 13.853 S17 Ins WKI Icts••& r•¥•I9110n rf Ax•d ovi Si8 er gJiWlkJ6tésl •t movement In lunds S19 S20 23.222 13,853 on¢lliatlon of funds.. 31 lunds brought foThYa tal funds Carried forward 156 197 179.419 156.197 179,419 522 170.050 156.197
Section B Balance sheet R•stri¢t•d Incomo Unr¢strl¢tod funds Emlowm•nt Total thh fund• y•ar Total y•ar Fixed assets Intanglbl? assets Tangibl• a$8ets Herltsge assets Inv•stmeni• F01 F02 F03 (Not• 15) (Note 14) INot• 16) (Note 17) Total fix•d assets F04 F05 Current assets Stocks Deblor5 (Not• 18) Investments (Note 19) (Note 17.4) Cash at bank and In hand (Not• 241 Total current •ss•ts 810 07 2.040 100,000 2.040 100.000 19,390 125.000 13.409 157,799 14 Credltorn: amounts falllng du• wlthln one year (Note 20) 63.195 63.195 1,602 Net ¢urnt a3seW(Ilats"Iltl•sJ rotai •ss•ts I•ss ¢urnt Ilablllll•s 12 156.197 168,197 Creditors- amounts falllng du• aft•r one year (Not• 20) Provlslon$ for Ilabillties BIS Total net assets orllabilltles Funds of the Charity Endowrnent funds (Note 271 Reslrlctsd Income fund• INot• 27) Unr•Jtrlct•d funds Revaluatlon r•serv• Byo 179,419 179.419 156.197 817 819 179.419 179.419 156,197 Total funds 821 ,41 ,41 156,197 by one c trustees on behalf of all trustees Signature Print Name Date of approval thlmm ATEL io CC17a (Excel) 2W912024
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Soctioii C Ploto 2 2.2 INCOAIE Note5 to ihe account5 Ac¢outhiryi Wicl•¥ Iconti ThLT has Oeep. ty tr cwty•icryrtrJvwff<tsO Flts SCP ty FT¢b 192 arE IS 10 * 5 12 FR$ 102 SCVtPi Yès Y•$ Ni• Yes Yes No Nia ND Yes Nl Oal Oil ts iaiffj th• of IS (aig•d 114th Yrf Yej No Ye3 Yes ND P41w Vdunt••r h Nia Yes
Is ?0to 5 12 FPS 102 SORP)aKt•• icAtsJ $ atfr nuJTh• vi tpw ScfA Ye5 Yes 2.3 EXPENOITURE AND UABILMES Li•bility f•CDyniih)Th Ye5 Yes Yes Ye# Nc Ye Yes Yes 1C 7 pItS i& SCtg 11 17 11 19 FRS Ioz SORP Yes 2.4 ASSETS Yes Y•A ND Yés Ye6 Nia y Stecb m Ye5 Y•¥
Cuff•Trt •M•t .4 ND ra POUCIE3 ADOPTED ADDITroNAL TO OR DIFFERENT FROII THOSE ABOVE
Secui)n C ro ihe a¢ootJnt5 AnaPs¥is ol iocw• Gif ?-,?447 310 792 212.n2 To TowL 6 159 6155 zaZZSRX G•w ¢f# iwaiblll fiA•J 4ry¥•wp TOf4L WXIE 16 IWA cciiaiEJ
SectSon C Noles to the accounts Analy¥h of expendltur• Note 6 lconti Exp¢ndltur• on r4l¥in9 fvnots.. Incurred seeking tJonarKffis Incurred ségking lega Incurred seekiry 9ianis 0ratIng membershp sclwmas 411 So1 Iottef Staging fvndTawng •vents FudratyrKd ty•nts Operaiing chanty shops Operatrn9 a Iratting company Undenak1 noTr<h•rrtable trath" act Advertlsino, matheting. dirn(X m•il and 15.371 15.371 Stan cojts in¢urrnd In 9?ra"n9 lw sourte ol future ineAyn• Cxhef trndin9 aaivrt•s Irwestrnont manag•rrnnt costs. Pt)rfolio man ftl costs C05101 obtatnir4 InwstrTrwnt athrt• Int•1UaI kyopety IK•ncJng ¢4xts Reni coll•¢lwi, prop•rty r•p•irn •Tr1 m•ffiien•no ch•ryes T•)W •xp•iidllur• on r•l•lng fund• Grant Fundi 15,371 15,111 E¥p•ndliur• on arltabl• Ilvitl•s 019 275. 199 224.214 Total eApgndityJr• on ch•rtt•bl• ac¢iYitl•s 275.199 Il•m ol •xpen Totsi Total oth•r •xp•ndliwt CC17a{l
Sectlon C Notes io the actounts Note 13 Grantmaking F¥&is• Corn not• rfthe charitynil• •ny w•nts or dw•tions In w•pt• fonn a Iconii 13.1 Anal18 ol grants (includ•d in cost ol ¢h•ritbkn a¢tivlUeJ rants to rdnls to Inststiilions Indlvldu•ls A$4¥ Acbyi Stspport costs Totsl 106%2 152 154 5.581 Acti Its962 152.754 5.581 Aco NIL Ac)¥1 ar 1.978 11FAI 1978 1.166 112.648 Pl••s• •n¢y "Il•f ifth• ¢h•rfty dots not Id•nfy #Upp CO& 13.2 Gr•nl¥ m•d• kn in#titsrtlon¥ Ily chaflty h•$ m•d¢ w•nts P•frf¢th in8Stukn •rn the context olitj glanrm•Qg. Det•iTls olth• in¥lllutffjn support•d. purpom of lh• gr•nt ènd thp•¢d lo ••ch inslltuth>n is •vallth on the ¢hantys w•b Jit•. d•tsiis of charity URL. Provld• d•l•il¥ N•m•• of InlltIon Purpo Tothl arn•unt Buihj TFf .CaftknyJk4 Schcrf)I builditys ancl refu¥hm•ftts. 100.962 Kfjezi Oiph•n Ch•nty.Llg•nd• Coftsiruetft of Ofphanag• 1rt.rfrt¢bn.W•1O1 thni. Foo*J. school wnninj eosls 152 1S4 Mreno. Tanz•ni• BUMa"• School Sal•am• Sthool for Biirnl, Ll9and• Sl tslliane Ofphanage.Uganda Fltsng Tnjsl Tol•l grants ¢0 insfituVon¥ In reportlng pwlod School Fees and running costs Cknthing ulilrtm & suppon costs Foc#1 8 Braillie pap•r utilit5 ¥nd st•ff Food & mf•Jicin•s S,S81 3,307 1,978 1.166 172,648 rorAL GRANTS PAID 275. 199 CC17a IExtx41
Seciion C Notes to the accounts Note 19 Debtorn and ppayMentS Pleas¢ complet• this rfth• ch•my has any debtorn orprnp•ym•nt¥. 19.1 Anal18 of debtorn (cont) Thi• y•ar L••t year Trnd• d•btorn Prepaym•nts and accnJod income ToLg1 19.3 18,85S PIM8• complet• 19.2 wh•rn • m•t•rf•l d•btor i• rncov•rnbl• mor• than • y••r aftw th• rnportlng d•t•. 19.2 An•ly•l• of d•btorn rneov•rabl• In mor• th•n 1 y••r (Includ•d In d•btorn abov•) Thi• y•ar Last year Trade debtorn Prepayrnents and aecrwd inc(yn• Other d¢btorn Tot•1 CC17a (Exco11 29r2024
Thbj 725.Li T1 10) L•iwr< ro CC7•
Sociion C Notos to Ihe accounts Plo¢• 24 C••h at tr•nk •nd In hnd L•# Jwr CtshB 140.574 TIX CCI7•1r¥IJ
Section C Notes to the accounts (cont Note 20 Creditor8 and accruals Pleaso complete thls note rf the ¢harlty h•s any credltorn or ac¢ruals. 20.1 Analy•is of creditorn Amounts falllng du• wlthin one year This ye•r L••t year Amounts falling after more than one ar This y•ar Last year AccNal• for grnnts payabl• Bank lo•n• and ov•r(Iraft* Trnde cr•dltorn Payments reuived on aG¢ount lor eontracl• or perfornianc•-r•lat8d grants Accrual• and d•f•mid inGom• Taxation and socl•l •ecurlty Oth•r credltor• 63.195 1,602 Total 20.2 Deferr•d income Pl•as• complgt• Ihls no¢• M th• ch•rlty h•¥ d•l•rrgd Income. Pluse explain th• rn•sons why incom• 1$ dof•rr•d. Movemant in d•l•trod ineom• •¢count Thli year Last year 8alance at the stsrt of the reportlng perfod Amounts add•d in eurront period Amounts reloa8ed to income from prevlous perlods Balance at th8 end ol th• reporting period CC17a IExrell
Section C Notes to the accounts Note 29 Additional Disclosures The following are slgnificant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there Is insufficient room here, please add a separate sheeL POLIO & CHILDREN in NEED CHARITYS PRINCIPAL ACTIVITY WILL CONTINUE IN THE PROVISION OF FINANCIAL FACILITIES FOR INFRASTRUCTURE,SUSTENANCE AND EDUCATIONAL PROGRAMMES FOR POLIO VICTIMS AS WELL AS ORPHANS AND OTHER CHILDREN COMING FROM POOR ECONOMIC BACKGROUNDS.HENCE PART OF THE FUNDS ARE RETAINED BY THE CHARITY TO ENSURE TFIAT IT MEETS ITS FINANCIAL OBLIGATIONS UNDER THIS CHARITABLE ACTIVITY IN THE FUTURE YEARS, (cont) CC17a {Excel) 2610912024