CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts se.ction A Independent Examiner's Report Report to the trusteesl members of 31 POLIO CHILDREN On accounts for the year ended 31 DECEMBER 2024 Charity no (if any) 1096394 Set out on pages 1-14 I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 3111212023. Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis 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 carrying 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. l Confirm that no material matters have ome to my attention (other than that disclosed below ") 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 with the accounting records Independent examiner's statement 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 proper understanding of the accounts to be reached. Please delete the words in the brackets if they do not apply. Signed: Date.. 28 OCTOBER 2024 Name: RANJIT SINGH SOKHI Relevant professional qualification(s) or body (if any): THE CHARTERED ASSOCIATION OF CERTIFIED ACCOUNTANTS Address: 86B ALBERT ROAD ILFORD ESSEX IG11HR IER October 2018 Section B Disclosure Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER October 2018 CHARITY COMM15510N FOR ENGLAND AND WALES POLIO & CHILDREN IN NEED CHARITY Charity No ifan Annual accounts for the period 1096394 Period end date Period start date 0110112024 To 1 3111212024 Section A Statement of financial activities Restricted income funds Recommended categories by activity Unrestricted funds Endowment funds Prior year funds Total funds Incoming resources (Note 3) Income and endowments from: F01 F02 F03 F04 F05 Donalions aiid legacies Charitable a¢livilies S01 142,549 142.549 310,792 S02 Other Irading aclivilies Inveslments S03 S04 5,654 5,654 6,159 Separate malerial ilem of incoma Olher S05 S06 Total Resources expended (Note 6) Expenditure oii: Raising funds Ch8ritsble activities S07 148,203 148,203 316,951 S08 16,689 167,255 16,689 167,255 15,371 275,199 S09 Separate material ilern of expense Olher sio S11 Total S12 183,944 183,944 290,570 Net incomel(expenditure) before investment gainsl(losses) S13 35,741 35,741 26,381 3,159 23,222 Nel gainsll1ossesl on inveslmenl8 Net incomel(expenditure) Extraordinary items Transfers between funds Other recognised gainsl(losses): S15 35,741 35.741 S16 S17 Galns and losses on revaludlion of fixed assets for the charity's own usè Other gainslllossesl Net movement in funds S18 S19 S20 35,741 35,741 23,222 Reconcillation of funds." Total funds brought fO￿ard Total funds carried forward S21 179,419 143,678 179,419 143,678 156,197 179,419 S22 Section B Balance sheet Restricted Income funds Unrestricted funds Endowment Total this funds year Total last year Fixed assets Intangible assets Tangible assets Herltage assets Investments F01 F02 F03 F04 F05 {Note 15) (Note 14) (Note 16) (Note 171 Total fixed assets B01 B02 B03 B04 805 Current assets Stocks (Note 181 Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) Total Current assets B07 2.479 100,000 2,479 100,000 2,040 100,000 140,574 242,614 BO8 B09 B10 182,961 182,961 Creditors: amounts falllng due within one year (Note 20) B11 39,283 39,283 63,195 Net current assets/(liabilities) B12 143,678 143,678 179,419 Total assets less current liabilities 813 179,419 Creditors: amounts falling due after one year {Note 20) Provisions for Ilabilities B14 815 Total net assets or liabilities Funds of the Charity Endowment funds (Note 27) Restricted Income funds {Note 271 Unrestricted funds Revaluatlon reserve B16 143,678 143,678 179,419 B17 818 B19 143.678 143,678 179,419 B20 Total funds B21 143,678 143,678 179,419 Signed by one or trustees on behalf of all the trustees Dale of approval ddlmml Signature Print Name zy CC17a {Excel) 1811012025 Tliese accounl$have bOt￿PIÈ￿a1Èdu￿d1lth*hlstOr1tI1t￿ corNonlM¥Ahlktmsittofvdat¢Oslor Th? 11ie SlilefjientofR¢commendedPip¢bre-Accoun￿￿ REpU￿ngbYchalVffe￿ ptEyannyVLeir Flna￿￿1Rep¢￿ng Slindiid ippli¢1￿* In theuKondRep￿9f￿el4ndlFRs 1Q21155uedon l6J￿2[14 . andvAh' e RepoMgSthndDidappllc4bIp￿trll Vnmedvirythrn Bnd Bepuk*ol * andymhthp ChMtyEsAcl2011. FRS 102. ..T￿l&s4￿prnpnDt* 1.2 Ooln#¢onGern ppiDwJ41¢.' e>ppon1￿o￿￿sI0thUE0 laclorsthalgwpon B5&Umptr￿ thubt1￿". Wheie ttiÈnoipiepaivJvha NolAppNceble togEtheiuthVhpbBysonvhththe￿￿1ees piepjiedtht 8¢wuN$8ndtho IvaÉOlivthytha hllrityl$nnlIBga￿UdI5o ￿oIngC￿￿ern theaLcDuntspie&enl Bbuellndlpii￿ew8￿dthe I l. Ye5. In tsietvThénlperfDd, eaihprforperlodwe5enledHnd peJfodsbèffoTelhospwes¢nle4 3.HFR5 IOZSORP. 1.4 Changpsloaccounllnll 05llmlos NOchangE51oBC￿rn￿￿e5tsrnu1eYhDyeQcGYryed￿thEI￿P￿kn￿pe￿￿¢j16 FRS IQ2SORPI. Yei, No. OJ NomIle￿￿P￿￿y*art￿0ihav•b￿n1d1thIidkn￿1 iépoth9pithdlJ.47FRS 102 SORPI Yps. -r¢k4&wprwbHI* C¢17&lEtyI IWIN2025 Section C Notes to the accounts (conti Note 2 Accounllng policies 2.2 INCOME This Gtané8rdhsl off accounlin9 policies has been applied by Ihe Gli8rily exceptlorlhose licked"No"or"Nl&" Where dille￿nI oraddilionalpolKyhas been adopledlhen Ill￿ Is delailedin Ihe box below. Re£oAnltlon of Sncome These are Included In th& Slaltrmeni of Finan￿al Activities ISOFAI when.. the charily becomes enlilled lo the r&sour¢es-. il Is more likety Ih8n nol Ihal Ihp Insslees will receive Ihe resoufces.. and Ihe monetary value can be niea5ured with sulficieni reliabilily. Ye5 Nla Olfsettlng There ha5 been no offselllng of assels and liabililie5. or income and expense5. unle55 required or permilled by IhÈ FRS 102 SORP or FRS 102. Grants and donatlon5 Gr8nls and donalrons a￿ only included in the SOFA when Ihe 98n8ral incom8 recognllion rfleria are mel15.1010 5.12 FRS 102 SORPI. In Ihe case of perf￿m8nCe r8181ed gr8nls. income musl onty be recognised lo Ihe exleDI that Ihe charity has provided the specified goods or S8￿CeS as enllllemenl 10 lh& grant Legacies are induded In Ihe SOFA wli8n recèipt is probable. that is. vthen there ha5 been gr8nl of probale. the exeGvlor6 have eslablisheo that Ihere ale sufflcienl assets in Ihe eslale and any condilions 8118ched lo Ihelegacy are eilherwlhin Ihe conlrd of Ihe cha￿tY or have been MÈI. Yes No Nla Legacies Yes No Nla Govgrnmgnt grants The charity has reGeiwed governmenl grants In th8 reporfing period Yes No Nla Gill Ald receiw8ble Is Induded In Incom8 when Ihere is a valid dedaralion froffl the donor. Any Gift Aid amount recovered on a donallon is consldered lo be p8rt of Ihai gilt and Is Irealed as an addilion lo Ihtr $8me fund as Ihe inilial donalron unless the donor or Ihe leirns of Ihe appeal have specifie(l olherwSse. Tax reclalms on donallon8 and gifts Yes Nla Coniraclual Incorne and performance relat£d grants This is only induded in Ihe SoFAgnTr the charily has provlded the rdaled goods or Se￿iCeS or met Ihe pèrformance related condilions. Yes No Nla Donaied goods Donated goods artr measu￿d al fair value Ilhe amount lorwhlch Ihe a5sel Gould be exchanged) unfess impracllcal lo do so. The cost ol any slock of goods donated for d151ribulion lo boner￿arleS Ss deemed lo be the falr value of Ihosè grfls ai Ihe lime ol Iheirieceipl and they are recognispd on ￿CeIpt. In Ihe reporting period in which Ihe slocks are dlslribuleo, Ih8y are r8cognlsed as an expense al the carrying amount ol the stocks al dislribulioD. Donaled goods for resale are measured ai f8ir value on inlllal recognlllon. whlch Is Ihe expecled proceeds from sale Eess the expected cos15 of sale, and ￿cogniSed iTr'lncome from olher Iradin9 aciivilles, ￿1h Ihe corr8spondlng stock reco9nlsed Sn the balance 5heel. On ils Sale the value of sloGk is charged againsl'5nwme Iroffl other Iradi aciiviliÈs' and the proceeds from $a18 are also recognised as'lncome from other Ir8dhg Yes No Nla Yes Nla Goods donaled fOr0￿gOIng use by the chsrily are recognlse(S as lfjngible fixed 855els and illcluded in Ihe SOFA as incoming rÈsources Trthen rÈcpnfabte. Yes No Nla Glfts In klnd for us8 ty tha charfiy are In¢￿ded In Ihe SOFA as Incomefrom donal1￿S when receivable. Yes Donated iervlces and Donated setvicÈs and lacililie$ are included the SOFA whpn ￿te1ved 81 the value of the gill lo Ihe chartly provided Ihe value ol the glft can ba measured reliably. Yes No Nla Donaled service5 and facllilies Ihal are consumed Immediately are recognised as inGoTne Ih an equwa1enl amount recDgnised as an exppn5e under the appropriate hÈadifig in Iha SOFA. Yes Nl Th8 charity has Incurred 8xp8ndliure on 8UPPOrt costs. Yes Nla Support costs Volunteer help The valup of any volunlary help recei￿1 is nDI 1￿c￿ded in Ihe accounts bul Is descrfbed In Iha Iruslees. annual reporf. Incomfr from Interost. royaltl•s and dl¥ld•nds Tthls15 induded in Ihe 8ccoun15 vthen receipt 55 wobabk and Ihe arnounl ￿e￿wable can be measur£d reliabty. Yes Nla Income from mèmbershlp MembersliSp subscripllons recelved In th8 nature of 8 lllft are recognised In Donalion5 8vbs¢ripiion8 and Legacies. Yes No Nl8 Membership Sub￿p￿0￿5 which gives a memberlhe right io buy seNces or olhar benefils 8r8 recognlsed as incorne eamed from Ihe ￿0VISIOn of goods setvices as Income from charilab￿ aclivilies. Ye5 No Nla 58tllem8Dt ol Insurance cl8lms Insura[￿e claims are only In¢l￿Èd in the SOFA when lh& general Income recognllion cfjletia are mei 15.10 10 5.12 FRS 102 SORPI and are included 8$ an item of other Incoffle in Ihe SOFA. Yes Nla Investmènt galns and 108168 This Includ@s any re41ised or unr&alised gains or losses on IhÈ sale ol Inveslmenls and any ggin or loss re8ulilng from revalulng Inveslmenls lo market value Èi Ihp end of Ihe year. Yes Nla 2.3 EXPENDITURE AND LIABILITIES Llablllty recognllltsn conslruciive obligalion cornmilliiig Iht charity lo pay oui resources and Ihe amouni of Ihe obligallon can be me8sured wlh reasoniblè certainty. Yes No Nl Governance Support Supporf cosls have been allocaled belwean govtrrnallce w51s and Olh8r supporf. costs Governan￿ costs comylse all C0$15 involving publlc act￿￿tabilItY ofihe charity 8lld ils mpllance with regulalion and good practice. Siipport costs include ￿n1[al functions Ènd have been alloc818rt lo aclivily cost alegories on a basls consislenl Ihe use ol resources, eg sllocalln9 property Costs by floor ar&as, or percapila, staff costs by the lime spenl and OlhÈr cosis by Ih8lr usa98. Yes Nla Ye5 Nla Grants Wlth pgrformanco Where the charity gives a granl with condiliong for ils payrnenl belng a spÈcrfic level of condltion 8t[v￿e oroulpul lo be provided. such gran1$ 8re only rtCO9ni5ed in Ihe SOFA onc6 Ihè recipienl of th8 9rani has P￿>Vided tha speufted serwce or oulpul. Yes Nla Grants payable wlthout performance conditlon$ Where Ihere s￿ no conditions allachlng to Ihp grant Ih41 enables the donot charity lo re3li51ic8lly 8vthd Ihe commitment. a liability lor th& full lurKJing obligalion musl bp recoynised Ye5 Nla Redundancy Go$t The charity made no redundanw payments 1Suring Ihe reportSng period. Yes Nla D8f•rr8d Incomo No m818ri81 iièm of dèferred incom8 has been included in lae accounts. Yes No Nla Credltor8 The charity has credllors which are measured al selllemelll amounls less any tradè discounts Yes No Nla A liability is measured on recognillon 81 ￿1$ historical cosl and Ihen subsequeDIIy measured al the besi e$iimale of Ihe &mounl reqUI￿d 10 5eiife the ohligalion al Ihe reporiifjg dale The charity accouD15 loi baslc fln8ncial inslrutnenls on initial recoonilion as per paiagraph 10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 10 11.10. FRS 102 SORP. Prov181on8 for Ilabllltlo5 Yes Nla Baslc Ilnanc141 Instruments Yes No Nla 2.4 ASSETS Tanglble Ilxed è5s8ts for Those are ca￿talised il Iheyean ￿ utsed for fflore than oneyÈar. and cosl 81 least u$e by charlty ThÈyare valued al c051. Th? depreciation rates 4nd methods used are disclosed In noie 14. The charity has intangible fixed assets, Ihai is. non-rnonelary assets Ihal do not have physKal subslance bul a￿ Klpnlifiable and are conlrolled by the charily through cuslody or Ipgal righls. The 4mortSsallon rates and Tnelhods used are dlsclosÈd in nole 15 Yes No Nla Intanglble flxod a88•t8 Yes Nla They 4re valued al cost. The charity has heri1898 a8$81s. that is. non-monelary assels ￿1h historic, artisllc, scièntific. lechnokngical. geophyslcal or environfflenlal qualities Ihal are held and mainleifjed princlpally lor Iheir conlnbulion lo knowledge and Gullure. The depreciation rates and methods used as dlsclosed In nolÈ 16. H8rltage assets Yes Nla Yes Nla They are valued al cosl. Invèsimgllt¥ F￿ed asset inveslmenls In quo18d shar￿, Iraded bonds simllar Investments arè v4lued al inllialty 81 cost and subsequently al f8ir value Ilheir markel valuel al the year Ènd. The satDe Ire&lmenl1s applied lo unli51ed inveslmenls unless fairvalue cafjnol be measured rèllabty in which case il Is me88urÈd al cosl less irnpaiimenl. Yes Nla Inv&$imenlS held for resale or p&nding Iheir Sale and c4sh and casli 84uivalenls wilh malurily dale ofless than l year are Irealed as curreni 85sel inveslffleols Yes No Nla stoeks ind work In progress Stocks held lor sale 85 Part 01 non-chariiable trade are measured ai the toweror cost or nel Yes No Nla Goods or se￿l¢e$ prOV￿ed a5 Part of a chariiable aciivily are tDea5ured al nel reallsabla Value based on Ihe Se￿iCe polenllal provided by ilems olslock. Yes No Nla Work ID ptoyre55 Is valued al cost less any loreseeable h)ss Ih81 is likely ID DCGur on the conlracl. Yes Nla Debtor8 Debtors (including Irade deblors and loans ieceivablel are measured on Ini1181 recognllion al .8AIIIAmRnl Amrtiinl Aftp.r 2nv trArtp rtl£pA)Iinl£ Thr Amniint Advanr.p.d hv thp r.haritv qiihspniiRnl Yes No Nla Ih8y arè measured al cash or Other￿￿$￿er8110n expected lo b8 ￿CeIved. Current assot Invè8tmenis The charlly has has invesltnenls whlch11 holds for r8salÈ or pending Ihelr sale and ¢8sh and Gash equivalents w41h 3 maliirlly d81&18SS Ihan one year These Include tssh on deposil and cash equivalenls willi 8 maliirily dale ol less Ihan one year hÈld for inveslmenl purposes raiherllian lo meet sliort lerffl cash coinmilmenls as Ihey fall due Yes No Nla Yes No Nla They are valued al fair valua 6KcÈpl where IhÈy qualfy as baslc finanrxÈ1 insltumenls. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Section C Notes to tlie accounts (conti Note J Analysis of income Ummsl￿Ci•d lllcornè Anal sls DonatiOIIS and IBgaci98'. Donations and 270 447 40.345 GtrrtÈial gr2nis ￿0V￿&d by oovernmenvoiher Mftnbot¥hip sub5UIPIIoD$ and $ponsorships which 8re in sub518nce don8liDns Donaled ood5. f8ci11lie5 end services Olher Tolal 142.549 142,549 310.792 Charitable Olher T4)tal Othertradlng Other Total Incomè from invgstments.. Inleiesl Income Dividend incom& Inrom Olhgr Total Strparattr material ilgm of Income.. Tolal Olher.. Convorsion of endtywmenl funds into in¢ome Gain disposal ol a lawiblefix8d asset l*ld 5 Own u89 Gain di5po$31 ol a progr8mme rglatfyd Invesim&ni Royalties IrDm Ihè Oxploilalion ¢1 Inielle¢tual ert Olh*r Total TOTAL INCOME 148 203 148 203 316 951 Olher InfoThnJllon'. All inGoffle In Ihè prioryèkrwas unre¥tri¢led èA¢tPl for.. Ipfease provldo de5Crtpllon and amounts) NIA Wh8re anyendowrnentlund Is tonverted Inlo IDcorn8 inthB repDrting pèrtod, plèB5e g1vè thB reAson forlhtr GonvÈr$iDn. NIA Within the income Iiem5 abov8 Ihè ftsllDwing it*my are m&terlal.' Iplease dlsc105e lh¢ nature, amouni and any prior aramounls) IA C¢17B (Exeell 181101202S Section C Notes to the accounts (conti Note 6 Analysis of expendlture Restrlcted UnroStrlct&d In¢om¢ Endowment funds I￿ndS lunds Total fund5 Prloryoar Anal sis Incurred seeking donations Incurred seeking legacies Incurred seeking grants Operating membership schemes and social lotteries Expenditure on raising funds.. 16,689 15,371 Staging fundraising events Fudraising agents Operating charity shops Operating a trading company undertaking non-charilable trading Advertising, marketing, direct mail and Slarl up costs incurred in generating new source of future income Database development costs Other trading activities Inveslmenl management costs.. Portfolio mana emenl costs Cost of obtaining investment advice Investment administration costs Intellectual property liceneing costs Rent collection, property repairs and maintenance charges Total expandlture on raising funds 16,689 16,689 15,371 Expgndlture on charitablg activltles Grant Fundin 167255 167255 275.199 Total expendlture on charitable a¢tivltles 167,255 167255 275 199 Separate material item of expense Total other Total other expendlture CC17a (Excell 1811012025 Section C Notes to the accounts (conti Note 13 Grantmaking Please complete IhiTS note if Ihe charity niade any grants or donalions whlch In aggregate form a material part of the charitable activitles undertaken. 13.1 Analysls of grants pald Ilncluded in cost of charltable activities) Grants to Grants to institutions individuals Analysis ecl 1 Support costs Total Aclivil or ro 30,000 97,111 3,639 3.200 3,840 Activit or ro ect2 NIL 97,111 or ect3 Activit or ro ect4 Activit or ro ecl5 3,840 Activit or ro ec16 9,217 or 10 ect7 rotal 4071 151,078 Nil 4,071 151,078 Please enter "Nil" if the charlty does not Identlfy and/or allocate support costs. 13.2 Grants made to Institutions My charlty has made grants to particular inslltutlon5 that are material In the context of Its grantmaking. Delalls of the institution supported, purpose of the grant and tolal paid to each institutlon is available on the charitys web site. Please provlde details of ¢h8ritys URL. Providg detalls below No Names of institutlon Purpose Total amount of rants aid£ l Read, Uganda School buildings and refurbishments, 30.000 Kigezi Orphan Childrens Charily,Uganda Construction of Orphanage facililies,Classrooms,Relaining walls, Food, school running costs 97,111 Shanji,India Poverty Breakers,India All Ears India Hygiene Equipment Scholastic Materials 3,639 3,200 3,840 9,217 4,071 Hearing Equip and support Kitchen ulililies & staff Sl Lilliane Orphanage,Uganda Falma Trusl,Uganda Total grants to Institu¢ions In reporting perlod Other unanalysedgrants Food & medicines 151,078 16.177 TOTAL GRANTS PAID 167.255 CC17a IExcell 1811012025 Section C Notes to tho accounts conti Note 17 Investment assets Please comploie ihi$ no10 illhg ¢harilyhas aRy Inve51Thenl a55els. 17.1 Fl¥ed 855eis iThv05tm8nts Ipl8as8 provld8 for each class of Investment) Cash & ¢ash Investment propert￿$ S￿181 Inv051mènls In¥o$lrnen16 Other Add.. addilion8 ￿ inv8$im8ni$ duri Le#s.' dissw)sa15 al carrying VBlue Lg¥s.' ImpaIn￿onI& Add.. Reversal of Impalrmenls Addlldeductl.. fjÉi gainll10551 on £rrying Ifairl Yalu6 ai end of ygar 'Pl*ise spoclfy addllions resulllng from a¢qu151tlons through bu&ln£ss comblnBiions, If aThy. Ploaso nola ihAI Falr V4luoin Ihls contexl is Iheamouni forwljlch an assetcouldb• ￿changedb8￿V0éft knowles*Abl¥ 8nd wlllingparties an arm¥ length Iran5acllon. Forlraded Secu￿110S. thè IBlrv&lua Is lh• vBIuo ollljfr s•cuKityouole41on IheLond(TrNJ Stock Exchange Dally OlllclalLlsi or•ryuiVAIèftJi. Foroih•rBss•is whére Ihom 1$ nom*rkelprlce on? Iradodmarket, 11 Is titp Iruslèes'oi val￿•1s,)eS¢OsIIml10 011811 v41ts0. 17.2 Pl&a80 provide 8 bTeakdown of Investm8nt8 8hown above agreèlng wlth the balan¢e $he•i row B04 dlfferentlatlng b&￿8&n those held at falr Valutr and th059 held at COSt195S iThpalTment. Analy818 of Inveslmgnts F?Irv•lue al year¢nd Cost ￿$5 Impalmienl CaBh orcash equl¥aleni8 Llslerf InvfrBtmeni¥ Investment propvrtlos Soclal Invesimfjnt¥ Other Itwosim8nls Total Gvond ltytal IFalrvalue al y¢arend+Cos1 less ImpBlmi•nii 17.3 If your charSty hold5 InV95tsnent propfrrtle81 plea88 complète th8 followlng noto.. 111 Explaln Ihe mèthods significant assumpllon$ In dglqyfflinlng the lalr value ol Inv•stmenl property held by iha Chority 1111 Name Or Indépendent valuer, Ir appllcabla. ond rtrl•vant quallficallon& Iliil Provldg detalls of any restrfcllon8 on lh• abillty lo reallse InvttslmDnl PToperty or on th remlitanc$ ol Ordlsposal proceeds livl Explaln any contrÈciu41 Dbllgallons foTthe p%Jrchase. ¢on8iru¢llon ordevelopment of Invo8lfflBnl property or forrepAlr8, malnienAn¢o or8nhancem£nls CC17a (Excell 1e11012025 Section C Notes to the accounts (cont) Note 19 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments. 19.1 Analysis of debtors This year Last year Trade debtors Prepayments and accrued income Total 2,479 2,479 2.040 18,855 Please complete 19.2 where a materlal debtor is recoverable more than a year after the reporting date. 19.2 Analysis of debtors recoverable in more than 1 year {included In debtors above) This year Last year Trade debtors Prepayments and accrued income other debtors Total CC17a (Excel} 1811012025 Section C Notes to the accounts (cont) Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals. 20.1 Analysis of creditors Amounts falling due within one year This year Last year Amounts falling due after more than one year This year Last year Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security other creditors 39,283 39,283 63,195 63,195 Total 20.2 Deferred income Please complete this noto If the charity has deferred income. Please explain the reasons why income is deferred. Movement in deferred income account This year Last year Balance at the start of the reporting perlod Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period CC178 (Excell 1811012025 Section C Notes to the accolints Iconti Noto 24 Cash at bank and In hand Thls year Last year Short term cash Invostment5 (les8 than 3 months maturlty Ifatol Short tfrrm deposits Cash at B81?k Other rotal 80,482 140,574 140, CC17a (Excell 1811012025 Section C Note5 to the accounts Icontl Note 24 Cash at bank and In hand Thls year Last year Short term cash Investments (less than 3 months maturity datel Short term deposlts Cash at Bank other Total 80,482 140,574 CC17a (Excell 1811012025 Section C Notes to the accounts {cont) Note 29 Additional Disclosures The following are significant 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 sheet. POLIO & CHILDREN in NEED CHARITY'S 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 BYTHE CHARITYTO ENSURE THAT IT MEETS ITS FINANCIAL OBLIGATIONS UNDER THIS CHARITABLE ACTIVITY IN THE FUTURE YEARS. CC17a (Excel) 1811012025