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2024-06-30-accounts

Trustees' Annual Report for the period

Period start date Period start date Period end date
From 01 July 2023 To 30
June
2024

Section A Reference and administration details

Charity name Other names charity is known by CAN Registered charity number (if any) 1097447

CHILD ACTION NEPAL

Child Action Nepal

PO Box: 39676

London Postcode W2 6YP

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
Trustee name Office (if any) Dates acted if not
**for whole year **
Name of person (or body) entitled
to appoint trustee (ifany)
Florence Krief Chair Florence Krief
Simon Yun-Farmbrough Treasurer Simon Yun Farmbrough
Colleen Baldwin Trustee
Franco Mancini Trustee
Laure Morsy Trustee
Loretta Lam Trustee

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information)
Type of adviser
Name
Address
Independent Examiner
Ian Stewart Nelson
9, Vincent Road, Stoke d’Abernon,
Cobham, Surrey KT11 3JA
Bank
CAF Bank Ltd
King’s Hill, West Malling, Kent ME19 4TA
Ian Stewart Nelson 9, Vincent Road, Stoke d’Abernon,
Cobham, Surrey KT11 3JA
CAF Bank Ltd King’s Hill, West Malling, Kent ME19 4TA

Name of chief executive or names of senior staff members (Optional information)

TAR

March 2012

1

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

Trust deed

How the charity is constituted

Trust

Trustee selection methods

Appointed by Chair and Treasurer

(eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

To relieve the poverty and advance the education of orphans in Nepal, in particular but not exclusively, those of the LBU orphanage situated in the Kathmandu Valley, by provision of facilities and financial assistance.

TAR

March 2012

2

Child Action Nepal was set up in 2003 after one of its Trustees established an orphanage (LBU) in Kathmandu in 2002. Our first home had 10 boys and 10 girls and reached its full capacity. Therefore, we opened a second home in 2009 to welcome 20 more children who have lost their parents and were at risk of becoming servants, prostitutes or street children. Managing two houses became very difficult as it is hard to find good staff and we thought we could not spend as much time with each child individually, which is what makes CAN’s approach so special. Therefore, as some of our children leave LBU after securing a job and a lodging, we are back to having one house and 20 children again. That way we can really create a family atmosphere and make the children feel like any other children.

In determining our programme each year, we have regard to both the Charity Commission’s general guidance on public benefit and the prevention and relief of poverty for the public benefit. The Trustees always ensure that the programmes we undertake are in line with our charitable objects and aims.

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

Child Action Nepal, through one of its Trustees, establishes orphanages in Nepal and, to ensure that each orphan receives the maximum care and attention, we limit our homes to a maximum of 20 children. The activities currently carried out for the public benefit by the charity include:

We select the children who need the most help, i.e. the ones who have the poorest background, have lost one or both of their parents and are the most at risk of ending up as street children, servants or prostitutes because their extended family cannot support them.

We employ local staff supervised by a local committee, which ensures that we pay “local prices” for all our expenses.

In addition to school education, we educate the children to be selfsufficient and, during their vacations, to take care of their clothes and shoes, and help with the cooking and cleaning of the house.

Our Trustees are unpaid and personally finance some of the charity’s ongoing expenses so that CAN has only minimal expenditure in the UK and all donations are used directly for the benefit of the Children.

TAR

March 2012

3

Additional details of objectives and activities (Optional information) You may choose to include • further statements, where relevant, about: •

Section D Achievements and performance

Summary of the main achievements of the charity during the year

This year we focused on helping our children settle down in their new home and finding new schools nearby.

We still had some additional work in the house to secure water with the acquisition of new water pumps and new wiring and plumbing expenses. We have also added two new members of the local Working Committee who were both brought up by us at LBU and want to give back.

The major event this year has been welcoming 5 new children aged between 7 and 11 years old. Two of them had lost their parents, one had lost his dad, been abandoned by his mum and left in the hands of relative who did not have the wealth or health to bring him up, and two had lost their dad and their mum, being very poor and an invalid, could not take care of them anymore. All the children are now schooled in the nearby Primary school. One of them had to have a small operation to remove a cyst in his lip and all of them were under weight and had some vitamin deficiencies but they are now all very healthy. One of our older children left LBU after finding a job as a waiter in Riyadh and another one is pursuing an internship in a restaurant in France.

In the UK, we have increased the number of monthly donations with additional child sponsors. We also have decided to open a sister charity (“Association”) on the continent, called Les Amis de Child Action Nepal, so that our European donors can benefit from their local tax advantage, decrease the costs of exchange rates and increase the number of donors on the continent.

In 2024-25, we will continue our efforts to increase our reserve, welcome two more children and organise more fund-raising events. We are also plan to increase the number of trustees

Section E Financial review

CAN seeks to maintain reserves equivalent to six to twelve months of on- Brief statement of the going expenses. With the increase of education costs, our reserves are a charity’s policy on reserves below this level at the moment and we are working to rebuild them.

Details of any funds materially in deficit

TAR

March 2012

4

Further financial review details (Optional information)

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)
Full name(s)
Position (eg Secretary,
Chair, etc)
Date

Florence Krief
Simon Yun-Farmbrough

Chair
Treasurer
6thOctober 2024
6thOctober 2024

TAR

March 2012

5

Annual Report

Financial Position Year End
Available Balance b/f
Income
Grants
Donations
Change In Provision for Trek
Trek expenditure
Tax Reclaimed
Interest
Total Income
Expenditure:
Transfer to Nepal
Training
General Project Exp
Info educ & publicity
Travel and subsistence
Capital Items
Fund raising expenses
Bank Charges
Total
Income Less Expenditure
Less Increase in Pension Provision
Plus Increase in Investments
Total Funds Available
Assets
Current Account
Trek Account
Shawbrook Account
M&G Charibond
CT Responsible Corp Bond Fund
IFSL CAF ESG Growth Fund
Gross Funds
Trek provision
Pension Provision
Uncleared Items
Total Funds Available
30 Jun 2024
40,767.49
0.00
50,501.08
0.00
0.00
3,706.25
425.51
54,632.84
78,110.00
0.00
1,145.43
0.00
0.00
0.00
597.00
422.00
80,274.43
(25,641.59)
(821.17)
1,323.61
15,628.34
4,248.86
0.00
0.00
11,379.48
3,035.76
4,636.99
23,301.09
0.00
(7,672.75)
0.00
15,628.34

6th October 2024 …………………………………………………………………………… Date …………………………………………………………………………… Chair …………………………………………………………………… Treasurer

----- Start of picture text -----
Charity Name No (if any)
Child Action Nepal 1097447
Receipts and payments accounts CC16a
For the period Period start date Period end date
To
from 01/07/2023 30/06/2024
Section A Receipts and payments
Unrestricted Restricted Endowment
Total funds Last year
funds funds funds
to the nearest
to the nearest £ to the nearest £ to the nearest £ to the nearest £
£
A1 Receipts
Donations 50,501 - - 50,501 47,864
Gift Aid Repaymenet 3,706 - - 3,706 4,699
Interest 426 - - 426 441
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Sub total (Gross income for
54,633 - - 54,633 53,004
AR)
A2 Asset and investment sales,
(see table).
- - - - -
- - - - -
Sub total - - - - -
Total receipts 54,633 - - 54,633 53,004
A3 Payments
Transfer to Nepal 78,110 - - 78,110 64,400
Fund raising expenses 597 - - 597 4,591
General Project Expenses 1,145 - - 1,145 847
Bank Charges 422 - - 422 380
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Sub total [ 80,274 ] - - 80,274 70,218
A4 Asset and investment
purchases, (see table)
- 502 - - - 502 1,887
- - - -
Sub total [- 502 ] - - - 502 1,887
Total payments 79,772 - - 79,772 72,105
Net of receipts/(payments) - 25,139 - - - 25,139 - 19,101
A5 Transfers between funds - - - - -
A6 Cash funds last year end 40,767 - - 40,767 59,868
Cash funds this year end 15,628 - - 15,628 40,767
----- End of picture text -----

Section B Statement of assets and liabilities at the end of the period Section B Statement of assets and liabilities at the end of the period Section B Statement of assets and liabilities at the end of the period
Categories
Signed by one or two trustees on
behalf of all the trustees
B1 Cash funds
B2 Other monetary assets
B4 Assets retained for the
charity’s own use
B5 Liabilities
B3 Investment assets
Signature
Details
Current Account
M&G Charibond
Details
Total cash funds
(agree balances with receipts and payments
account(s))
House Manager Pension Fund
Details
Details
Details
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
4,249
-
11,379
-
-
-
15,628
-
OK
OK
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
7,673
-
-
-
-
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
-
-
-
-
Fund to which
liability relates
Amount due
(optional)
-
-
-
-
-
Print Name
Florence Krief
Simon Yun-Farmbrough
Endowment
funds
to nearest £
-
-
-
-
OK
Endowment
funds
to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
-
-
When due
(optional)
Date of
approval
05-Oct-24
05-Oct-24