2025-02-28-accounts

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Children on the Edge Annual report 24/25

Report of the Trustees and Financial Statements for Children on the Edge for the year ending 28th February 2025

CONTENTS
EXECUTIVE STATEMENT	3
OBJECTIVES	4
ACTIVITIES	5
PERFORMANCE AND ACHIEVEMENT	9
FUTURE PLANS	14
FUNDRAISING	15
FINANCE	17
SAFEGUARDING	19
REFERENCE & ADMINISTRATION DETAILS	20
STRUCTURE, GOVERNANCE & MANAGEMENT	21
STATEMENT OF TRUSTEES RESPONSIBILITIES	23
INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF	24
CHILDREN ON THE EDGE
Statement of Financial Activities	27
Balance Sheet	28
Cash Flow Statement	29
Notes to the Financial Statements	30

STUDENTS IN KUTUPALONG REFUGEE CAMP ENJOYING A LESSON

EXECUTIVE STATEMENT

Children on the Edge envisions a world in which every child thrives regardless of their geography, ethnicity, gender, or caste. As we reach our 35th year of operation, we remain committed to serving some of the most marginalised children, living in the toughest situations around the world.

Navigating the complexities of a global economic downturn and increasing geopolitical instability, this year brought unprecedented challenges for international development. However, thanks to the dedication of our supporters we have been able to hold our ground. Our local partners have celebrated some exciting breakthroughs, directly impacting the lives of children they serve.

35 years of working with international partners has only strengthened our belief that community-driven change is the only sustainable change. We work with, learn from and strongly invest in local people, rejecting the short-term wins that create dependency.

In a world seemingly dominated by rigid tick boxes and fixed goals, we cultivate organic partnerships with communities. This requires patience and flexibility, recognising real change can unfold in unexpected ways. We understand that true progress is rarely linear, and we're grateful to have supporters who value both the subtle shifts and the dramatic breakthroughs that come along the way.

To highlight a few of these milestones…

Embodying the 'It takes a village to raise a child’ African Proverb - the growth of community-led Child Protection Teams has yielded real progress in Karamoja. Local people here are increasing school attendance, reducing trafficking, improving sanitation, and enhancing food security.
Through our 'Hanifi script' education pilot, Rohingya children achieved rapid language fluency and 82% higher exam scores, demonstrating the power of mother-tongue learning. This success, rooted in and strongly supported by the refugee community, is propelling the programme’s expansion to 6,000 more children and sparking conversations about sector-wide adoption.
After developing a new play-based learning curriculum and assessment tool with Congolese refugee communities in Uganda, it has been inspiring to see a number of other thought leaders and grassroots organisations come together to learn about the approach, with a view to applying it within their own early learning initiatives.
Denied even the most basic rented space due to severe caste discrimination, the Dalit communities we support in India now possess their own centre building. This space provides vital offices, classrooms, and safe gathering areas. It creates a sense of belonging and promises years of positive impact for Dalit children.
With over a million girls cut off from education by the Taliban, we supported a dynamic educator from Afghanistan to strengthen the organisational foundation of her online school for over 800 children. By the end of the year, ‘Afghanistan Education Action’ was registered as a UK charity, ready to independently raise funds to support thousands more women and girls to realise their rights.

These milestones reflect how we are working to put communities in charge of their children's well-being, helping them use their inherent strengths to succeed, until we can step away.

We are encouraged to see how, even in challenging times, meaningful change is possible when we work from the grassroots, and we are deeply grateful for your support in making it happen.

Stuart Gallimore Chair of Trustees

Rachel Bentley OBE Founder and CEO

OBJECTIVES

Children living in conflict, fleeing war, or facing caste discrimination and poverty are cut off from the education and protection that every child deserves .

We will work alongside local communities to create and independently sustain conditions in which every marginalised child can thrive, irrespective of where they live and the challenging circumstances they face.

In the past year, our objectives were:

To improve access to meaningful, rights based education for marginalised children, with a focus on community-led learning models and culturally relevant curricula.
To strengthen child protection systems within communities, including the prevention of abuse, exploitation and neglect in line with the UN Convention on the Rights of the Child.
To prepare for flexible emergency response in crisis hit areas where we have established relationships, ensuring any humanitarian provision prioritises the needs of children and families, respecting their right to participate in decisions that affect them.
To strengthen partnerships with local organisations and government agencies to centre community voices and enhance programme effectiveness and sustainability.
To ensure that active and meaningful local involvement in all programmes is reflected strongly in community feedback and documented participation.
To inspire and facilitate children’s freedom of expression, creativity and agency, encouraging meaningful participation and leadership development.
To pioneer community-led models that can be shared and replicated in different situations; encouraging cross community and wider sector knowledge sharing to promote grassroots innovations for the most marginalised children.

Play based cluster lessons in Kyaka II refugee settlement, Uganda

ACTIVITIES

Throughout the past year, we worked to provide education and protection to more than 15,500 children living in some of the toughest situations around the world.

Working alongside local partners in Africa, Asia, Europe and the Middle East, we collectively developed and delivered programmes that address the specific needs identified by each community.

In Kyaka II Refugee Settlement, Uganda , thousands of Congolese 3-6 year olds are missing out on education at the most crucial stage of their development. This year, alongside the refugee communities we:

Ugandan senior management staff presented our Cluster Learning Model at the Eastern Africa Regional Early Childhood Conference in Tanzania, aiming to expand its use with other regional organisations.
Delivered our Cluster Learning Model to ensure over 4,000 children accessed play-based Early Childhood Education (ECE), training another 50 teachers, making a total of 235.
Implemented an improved, culturally relevant, play-based curriculum with weekly activity workbooks, co-created with teachers.
Introduced monthly ‘parent fun days’ to encourage engagement.
Refined our Play-Based Programme Assessment, partnering with the University of Chichester and Learn to Play, Botswana. We then delivered workshops in Kampala, bringing together several grassroots African organisations and sector stakeholders to discuss the innovation and facilitate implementation.
Established 42 Village Savings and Loans Associations (VSLAs) to enable teachers and communities to strengthen their financial resilience and better sustain cluster learning.

ARTOLUTION MURAL PROJECT IN KUTUPALONG REFUGEE CAMP, Bangladesh

In Bangladesh , our learning centres in Kutupalong camp, Bhasan Char island and host community areas provided 7,500 Rohingya refugee and working children with access to daily digital education, play, health and nutritional support and creative opportunities. This year we:

Piloted the use of ‘Hanifi [Rohingya language] script’ in classrooms, promoting positive results to camp authorities to gain permission for expansion and began extensive teacher training for full classroom implementation in July 2025.

In Karamoja, Uganda we significantly expanded the Child Protection Team model in remote villages to tackle child abuse and neglect, poverty, disease and hunger. This included the following activities:

To strengthen child protection, we supported six Child Protection Teams who conducted over 2,000 home visits, managed more than 2,700 child protection cases, and made over 670 referrals to local authorities, addressing critical issues like trafficking, domestic violence, and child marriage.
At the request of UNICEF, facilitated research within the Rohingya refugee community to assess the demand for sector-wide adoption of Hanifi script teaching.
Continued production of popular children’s video newsletter - Moja Kids, and hosted ‘Artolution’ mural programme, enabling over 2,000 children to express their creativity in the camps.

In the marginalised communities surrounding Jinja, Uganda we continued to support six Child Protection Teams (CPTs), three Child Rights Clubs and provided access to Early Childhood Education for 150 children.

We established and trained three Child Rights Clubs, supporting children to promote their rights and engage in peer outreach.
To combat poverty and improve community resilience, we facilitated the creation of Village Savings and Loans Associations (VSLAs), engaging 420 members.
Community health and nutrition workshops led to an increase in home vegetable gardens and the construction of 165 new latrines, bringing the total to 984 since the programme’s inception in 2022.

EARLY LEARNING CLASS IN THE REMOTE MOUNTAIN CAMPS OF KACHIN STATE, MYANMAR

For Dalit communities in Patna, India, along with building a new community centre we:

Created access to education for 1,016 Dalit children through 35 learning centres, incorporating digital learning and our popular ‘Moja Kids’ video newsletter.
Expanded involvement with the National Institute of Open Schooling (NIOS), a pathway to formal qualifications essential for those denied mainstream education. This involved training 20 teachers to deliver its curriculum for up to 150 annual places.
Strengthened child protection by supporting community-led efforts, including 12 Community Child Protection Teams, 18 Child Parliaments, 102 women’s groups, and monthly parenting groups, who worked to create safer environments and advocate for collective rights.

In Myanmar, with government facilities absent due to conflict, we resourced displaced Kachin and Karenni communities to ensure vital early learning opportunities for over 660 displaced young children. Community maintained centres provided safe play spaces, warm clothes, nutrition and teacher training, while emergency food supplies were delivered to 110 displaced Karrenni families (approx 550 people) along with 3,500 women’s sanitary kits.

For girls in Afghanistan, we supported activist and educator Angela Ghayour to establish, promote and source funding for ‘Afghanistan Education Action’ (AEA), an umbrella organisation for online schools that enable access to education for over 800 children. We helped them to:

Set up as a UK registered charity; facilitating the doubling of their Board of Trustees to six members, creating and launching their new website, and assisting in the recruitment of key staff.
Mark the third anniversary of the fall of Herat with a local solidarity singing event which sparked similar fundraising events around the country.
Establish a third school to prepare students for international education.

For Ukrainians displaced by war, we continued our support for orphaned refugee children in Romania, ensuring their safety and care in a dedicated residential centre.

In Lebanon we launched an emergency appeal for Lebanese families displaced by the Middle East crisis. The education programme we have supported here for over a decade is now operating independently.

ROMAINA SAYS

‘Hanifi is much easier to read, write, speak, memorise, and understand! I really want to be a well-educated and skilled member of my community because 95-100% of our Rohingya population are uneducated. I want to use this new skill and change my community in the future.”

Kutupalong refugee camp, Bangladesh.

----- Start of picture text -----
8
----- End of picture text -----

NEW BAGS AND PENCIL CASES IN KUTUPALONG REFUGEE CAMP, BANGLADESH

PERFORMANCE AND ACHIEVEMENTS

EDUCATION FOR ROHINGYA REFUGEE AND WORKING CHILDREN IN BANGLADESH

Ensured consistent access to meaningful education, maintaining 95% class attendance across all 148 classrooms, despite the challenges of extreme weather and political unrest.
Pioneered advancements in transformative language and literacy development, directly addressing the historical exclusion of Rohingya children from education. The Hanifi script pilot demonstrated the transformative power of mother-tongue education, increasing participating children’s test scores by 82% compared to ‘non Hanifi’ students. Results have secured future classroom expansion and enabled camp-wide adoption discussions.
Strengthened community engagement was evident, with over 4,700 parents participating in teacher meetings and 546 locals involved in 51 school management forums. One significant example was the Bhasan Char parents' initiative for separate classes for older girls, which increased education retention.
Developed children’s leadership, connection and self expression, with around 400 Child Council members working on improving classrooms, increasing attendance, and tackling social problems. Artolution's collaborative art-making boosted community pride, while Moja Kids, celebrating its 100th video milestone, significantly increased child-led content.

“I am feeling an overwhelming sense of joy and excitement as I witness the positive impact that Hanifi is having on the Rohingya community. It is incredible to see how quickly the children are making progress. They are becoming more proficient in both reading and writing, and their confidence is growing with each passing day.”

Mohammed Tawfig - Rohingya teacher

CLUSTER LEARNING IN KYAKA II REFUGEE SETTLEMENT, UGANDA

EARLY CHILDHOOD EDUCATION FOR CONGOLESE REFUGEE CHILDREN IN UGANDA

Increased primary attendance: Monitoring showed that 2,456 primary school children across the settlement had attended our Cluster Learning groups, and there is increased primary school enrolment in locations with Cluster Learning provision.
Saw significant progress through play-based learning: In 2024, a remarkable 81% of children met their standardised development goals within the challenging refugee context, representing an impressive 16% overall increase since 2023. Children made particularly strong gains in fine motor skills (+28%), gross motor skills (+23%), cognitive development (+19%), and social-emotional skills (+16%).
Collaborative planning led to high teacher engagement : As they began to see the direct impact on improved literacy and numeracy skills, we achieved a 90% average attendance rate in weekly teacher peer planning.
Developed physical and psychological aspects of Cluster Learning environments: Regular Teaching and Learning Observations showed significant improvements including safety, organisation and inclusivity, with structured routines and effective class management strategies in place.
Strengthened parental engagement was achieved through fun days, boosting community ownership and learning participation. Focus group discussions revealed a change in parental attitudes, with parents actively contributing to sustainable education and reporting more confident, excited children and improved collaboration.
Communities significantly advanced programme sustainability: 38 out of 42 study areas created funds to support cluster learning, demonstrating strong community ownership. This effort is supported by 874 parents in VSLAs, 42 communities providing tarpaulins, and 14 building shelters to improve children's learning environments.

LORU IS A CATTLE RAIDER TURNED VEGETABLE GROWER IN KARAMOJA UGANDA

COMMUNITY CHILD PROTECTION IN KARAMOJA, UGANDA

Increased respect for Child Protection Teams: Initially met with resistance, teams have become role models in local communities, evidenced by district-wide attendance of workshops, adoption of child protection good practice and praise from the local government Child and Family Protection Unit.
Improved community health and financial stability through increased vegetable cultivation for nutrition and income, reduction in alcoholism, successful group savings, and a significant decrease in open defecation (complete eradication in some areas), remarked upon by local officials.
Boosted school attendance through joint 'Back to School' campaigns by Child Protection Teams and Child Rights Clubs which increased local school enrollment by 23%.
The community feels a greater sense of ownership: Feedback indicates people are more aware of the need for long-term solutions and actively working with other local agencies on identified child protection cases. Local leaders and participants have asked for the programme to be expanded to other nearby areas, pointing to its success in positively changing behaviours.

EDUCATION FOR DALIT CHILDREN IN INDIA

235 Dalit children successfully transitioned to mainstream education, allowing us to focus on reaching those still excluded.
Children’s creativity and self expression came on in leaps and bounds through Moja Kids, along with their ability to connect with peers from other countries.
Community-led child protection prevented seven marriages and resolved 18 abuse cases.
61 out of 102 women's groups achieved financial independence through government support.
Despite severe caste discrimination that denies land ownership or even rental space, the Dalit community now has a vital centre, offering a place of their own and essential resources to support them in realising their rights.

In Romania, we were able to support Ukrainian orphaned children into new homes, independent living and even University.

Following our Emergency Appeal for Lebanese families displaced by the Middle East crisis, our partners successfully delivered vital aid in Beirut. Volunteers cooked and delivered over 20,000 hot meals, while cooking stations were installed in seven shelters, with weekly deliveries of raw ingredients. Additionally, 450 mattresses and blankets were distributed, and 1,000 food and hygiene packs were provided to those in need.

IN KACHIN STATE AND KARENNI STATE, MYANMAR

THROUGH OUR SUPPORT, AFGHANISTAN EDUCATION ACTION…

Despite the challenges of ongoing conflict, Early Childhood Development centres continued to function, significantly improving children’s well-being, and inspiring glowing feedback from parents.
Kachin communities upgraded learning spaces and play equipment, while the programme fostered increased parental involvement and improved teacher lesson planning. This led to reports of positive child development including greater confidence, social skills, creativity, learning enthusiasm, and parent-child bonds.
Despite severe displacement in Karenni State, our partner's intervention provided vital physical and cognitive care for young children in consistently available safe havens, actively mitigating the trauma of living in a war zone and laying crucial foundations for their future well-being.
Successfully piloted their 'International School': enabling 14 students to receive 6-7 hours of weekly quality teaching in core subjects (English, Maths, Sciences) delivered by 13 dedicated volunteer professionals. The feedback was overwhelmingly positive, with students describing the classes as "awesome", "enjoyable", and a "real honour", whilst teachers noted the students' proactive engagement and rapid progress.
Facilitated progression to further education and provide ongoing mentorship: Seeing

pilot students move on to courses in Portugal and the US, and subsequently mentoring other girls to apply for online scholarships for degree or diploma level studies.

ADITYA SAYS

“I’m always ready to be part of the action in Moja Kids, whether it’s making videos, dancing, or performing dramas. The idea of being on screen excites me, and whenever I speak in front of the camera, I feel a surge of confidence and energy.”

Patna, India

----- Start of picture text -----
13
----- End of picture text -----

LEARNING CENTRES FOR DALIT CHILDREN IN INDIA

FUTURE PLANS

Looking ahead to 2025 - 2026

In Uganda , we plan to:

Expand cluster learning throughout the entire Kyaka II settlement, focusing on community ownership and sustainable funding via local savings groups.
Enhance the programme in Karamoja with an additional Child Rights Club and explore expansion into Lopei, a neighbouring sub-district. We will scope the feasibility of introducing cluster learning in Lokopo, with initial research planned for the coming year.
Maintain support for Child Protection Teams and Early Childhood Development centres in Jinja, while strategically withdrawing from two Jinja communities that are able to manage independently without the support of Children on the Edge Africa.

In India we will continue to provide hundreds of marginalised Dalit children with vital education and support within safe, nurturing environments. Beyond the classroom, our partners will run a multitude of activities addressing systemic barriers and informing families of their rights, encouraging them towards lasting solutions. Our centres will support over 40 women's self-help groups, generating economic independence and community cohesion, whilst working collaboratively to tackle child protection issues within the challenging 14 environments where they live.

In Bangladesh we will continue to deliver quality education and pioneer mother tongue literacy through the roll out of Hanifi lessons for thousands of Rohingya refugee children. This initiative aims to address the historical denial of their language in Myanmar, fostering identity and improving educational outcomes. The Moja Kids platform will continue to complement this by supporting children’s imaginative learning, connection and expression.

In Myanmar’s Kachin and Karenni states we will maintain vital Early Childhood Development for hundreds of 3 - 6 year olds amidst ongoing conflict. Trained pre-school teachers will provide consistent, safe spaces for play and learning, crucial for physical and mental well-being. We will deliver essential nutritional assistance and stand ready to distribute emergency aid, including shelter, sanitation, food, and medicine, to the thousands of families displaced by continual brutal fighting.

In Afghanistan our key priorities are to consolidate the curricula across the three schools and strengthen the overall organisational structure. This will be crucial as we secure immediate and long-term funding, alongside ensuring a smooth handover of support responsibilities to the newly established team.

Our partners in Lebanon and Romania will begin to function independently from our support, though we remain in close relationship with them as we do with all our partners over the years.

OUR APPROACH TO FUNDRAISING

It is thanks to our generous community of supporters and donors that we can continue to support children ‘on the edge’ .

Our income profile is broad and designed to deeply engage with the donors, individuals and businesses who offer their support. We employ a salaried, professional fundraising team to manage and develop our income streams and to ensure we meet the statutory obligations of the Charity Commission and Fundraising Regulator.

We do not engage the services of ‘professional fundraising’ businesses; all our fundraising activity is delivered by our own fundraising team. We do work with commercial participators; when doing so, conducting due diligence and reviewing agreements annually.

The charity is a member of the Fundraising Regulator and maintains strong governance practices and remains compliant with the associated organisational codes of practice. All fundraising staff receive training relating to the relevant Code of Practice during induction, and relevant implementation policies (e.g. Finance policy, Fundraising Complaints policy) are reviewed each year with the fundraising team.

The charity takes any opportunities to improve supporter care very seriously. Any complaints that our fundraising activities may generate are recorded and investigated by the Fundraising Manager and reviewed by the Chief Operating Officer. We have received four complaints about the functionality of a third party fundraising platform. All complaints have been resolved and feedback given to the company involved.

How we protect vulnerable people

We are signed up to the Fundraising Preference Service to enable individuals to opt out from receiving fundraising communications from us. We do not produce mass mailings with donation asks, any fundraising campaigns are led through email newsletters where there is a clear process to opt out of future newsletters. Our policies and teams follow the guidance outlined by the Fundraising Regulator to protect vulnerable people.

FUNDRAISING HIGHLIGHTS

We were delighted to launch two new corporate partnerships in January 2025. Chambers and Partners, a legal research company will be supporting Children on the Edge at their events across Europe, Africa and Asia. Oriflame’s customers and Brand Partners in the UK and Ireland will be supporting our work through fundraising and through the sale of their Tender Care products.

We want to say a huge thank you to everyone who gave their time and energy to take part in an event for Children on the Edge. A fantastic team of runners took on the brilliant London Landmarks event in April, raising over £3,000. Many others took part in our own events and The Big October Cake Bake.

Our Big Give campaign in December raised awareness and support for our work with Dalit children in India. With thanks to The Big Give, our Big Give champion and matching funder Pacific Star Charitable Trust, we were able to connect with new donors, inspire 51 donations and raise an incredible £71,585 during the campaign.

We were delighted to receive a fourth year of funds raised by players of People's Postcode Lottery and awarded by Postcode Education Trust

We are thankful to so many other grant makers, organisations and individuals who have supported our work this year; including Charles Jacob Charitable Trust, Chambers and Partners, Educational Opportunity Foundation, Oriflame UK and Ireland, Ping and Amy Chao Foundation and Transparent Fish Fund, The Roddick Foundation and Vitol Foundation.

SINGING EVENTS SPRUNG UP OVER THE UK TO RAISE FUNDS FOR WOMEN AND GIRLS IN AFGHANISTAN

FINANCE

The financial performance was slightly ahead of expectations with a narrowed deficit as a result of strong fundraising in a difficult climate and ++ reduced costs internationally as some projects grew slower than forecast.

INCOME

Income has reduced very slightly from last year (-£80,592 / -4%) reflecting a strong performance in fundraising given the economic climate and fundraising environment.

The retail environment has been difficult, leading to reduced income from corporate partners in this area. The closure of The Body at Home and the subsequent administration of The Body Shop as a whole saw a large drop in our income compared to the previous year.

As the fundraising environment as a whole adjusts to the economic and political changes, strategic reviews and shorter term funding agreements have become more common, leading to less security of income.

Despite this, as our fundraising highlights reflect, Children on the Edge has worked hard across all areas, leading to fresh opportunities and new corporate relationships.

Yet again, generosity was evident through another strong Big Give campaign that exceeded our target.

EXPENDITURE

Expenditure was lower than the previous year (-£475,727 / -20%), and lower than this year’s forecast.

The primary reason for this was reduced expenditure overseas.

In Uganda, for programmatic reasons, we have slowed the rollout of the cluster programme and delayed the expansion of work in Karamoja, with the knock-on effect of reducing expenditure.

Our work with Ukrainian refugees came to a close at the end of the year. As children moved back to Ukraine as a result of their government’s policy, our expenditure came in lower than forecast.

In the UK, staff costs were lower than forecast as we chose not to replace certain roles when staff moved on.

Children on the Edge is built on strong relationships across our whole community and this is particularly evident in relation to finances. As challenges have emerged, the commitment of our supporters has ensured the vital work we do continues. The success of the programmes is due to the kindness and generosity of all of our donors and we appreciate everyone’s support during this time of great need in the world.

RESTRICTED FUNDS

The restricted fund balance has reduced from £349,852 to £218,533. This is mainly due to the reduction in restricted funds for our work with Rohingya refugees in Bangladesh.

We currently hold restricted balances for our work in Afghanistan, Bangladesh, India, Lebanon, Myanmar and Ukraine. The largest of these is in Myanmar where the balance is £103,066.

We do not foresee problems in reducing any balances to zero in the coming years.

UNRESTRICTED FUNDS

The unrestricted funds balance grew by £88,639 during the year. Unrestricted funds are required to ensure the continued smooth operation of the charity, to cope with any unexpected eventualities and to enable any one-off expenditure that is deemed appropriate. The trustees have agreed that unrestricted funds will be divided between designated funds and free reserves.

DESIGNATED FUNDS

We continue to designate funds to programme locations and the UK office to maintain both sustainability and commitment. The levels of designation considers any restricted balance, the volatility of a situation and potential funding sources. Generally designations are between 3 and 9 months of the forecast annual expenditure.

At present, given the uncertainty of the global economic and political situation, the trustees have agreed to designate 9 months of all costs, equal to £1,150,466.

RESERVES POLICY

If funds are available in addition to the designated funds, the free reserve balance should ideally be between 0 and 25% of the coming year’s forecast expenditure. This ensures total funds do not rise above one year of forecast expenditure.

FREE RESERVES

The current level of free reserves is £325,907 equivalent to 18% of the 2025/2026 forecast expenditure.

FUND BALANCES AS OF 28/02/2025

Restricted Funds:	£ 218,533
Designated Funds:	£1,150,466
Free Reserves:	£ 325,907
Total Funds:	£1,694,907

Fund balances are discussed at every trustee meeting to ensure we strike the balance between meeting the needs of the situations we work in and maintaining a sustainable organisation.

INVESTMENT POLICY AND OBJECTIVES

In 2024/2025 the charity achieved an income of £28,608 from its deposit account interest. In general, any fund balances are kept in instant access accounts so they are always available to be utilised should the need arise.

When balances allow, or where funds are restricted to specific projects, it may be necessary to hold them for longer periods of time. In these cases, the management and trustees of Children on the Edge may decide to invest a portion of these funds in fixed term bonds in banks protected under the Financial Services Compensation Scheme (FSCS).

SAFEGUARDING

Safeguarding remains a critical priority in ensuring the safety, well-being, and protection of all individuals working and volunteering for Children on the Edge and++ our project partners - particularly children, vulnerable adults, and those at risk of harm.

One of the central goals this year has been to nurture a culture where safeguarding is understood as a shared responsibility. In Uganda this year all staff have received mandatory safeguarding training, emphasising early identification of concerns, appropriate reporting channels, and clear codes of conduct. Our Asia partners also remain committed to developing their procedures and reporting lines.

Policies and best practices continue to be shaped by working with our project partners directly. Key highlights in Uganda have included:

The distribution of a Child of Concern register to 42 areas in the Kyaka II refugee camp.

Safeguarding is not a static goal but a dynamic, evolving responsibility. This year we have seen our partners embed safeguarding across their projects, collaborating with local authorities and partners to ensure they can access specialist advice and help when needed.

Beyond this they have used their initiative to develop referral procedures that work specifically in their unique programme structures. By aligning their priorities with best practices and practical outworking, they can ensure a safer and more supportive environment for everyone.

There have been no serious incident reports throughout the year.

The Code of Conduct has been translated and signed by all staff.
‘Child Rights’ have been communicated to children through lessons, songs and storybooks.

��

�� [��] ��

��

�� [��] ��
��
��

��

��
��
��
��

��

��

��

�� 7 July 2025

��

��

��

Children on the Edge Statement of Financial Activities

(Incorporating an Income and Expenditure Account) for the Year Ended 28 February 2025

Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 2 Charitable activities 3 Other trading activities 4 Investments: deposit account interest Other income 5 Total income EXPENDITURE ON: Raising funds Cost of generating voluntary income 6 Charitable activities Provision of services to vulnerable children 7 Total expenditure Net surplus / (deficit) Gross transfers between funds 14 Net movement in funds for the year Total funds: Brought forward Carried forward	Unrestricted funds £ 331,177 94,745 2,979 28,608 5,530 463,039 238,696 135,704 374,400 88,639 - 88,639 1,387,735 1,476,374	Restricted funds £ 535,484 866,797 - - - 1,402,281 - 1,533,600 1,533,600 (131,319) - (131,319) 349,852 218,533	2025 2024 Total Total funds funds £ £ 866,661 1,188,137 961,542 785,374 2,979 1,188 28,608 18,438 5,530 (47,225) 1,865,320 1,945,912 238,696 262,999 1,669,304 2,120,728 1,908,000 2,383,727 (42,680) (437,815) - - (42,680) (437,815) 1,737,587 2,175,402 1,694,907 1,737,587

The notes on pages 30 to 37 form an integral part of these financial statements.

Children on the Edge

Balance Sheet as at 28 February 2025

Company Registration No. 4996130

Note Fixed assets Tangible assets 11 Current assets Debtors 12 Cash at bank and in hand Creditors: Amounts falling due within one year 13 Net current assets Net assets Funds Restricted funds 14 Unrestricted funds 14 Total funds	£ £ £ £ 28,663 - 39,938 35,469 1,660,760 1,740,471 1,700,698 1,775,940 (34,454) (38,353) 1,666,244 1,737,587 1,694,907 1,737,587 218,533 349,852 1,476,374 1,387,735 1,694,907 1,737,587 2025 2024

These financial statements have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and preparation of accounts.

Whilst the company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies and the members have not required the company to obtain an audit under section 476 of the Act, the company is subject to audit under the Charities Act 2011.

The financial statements were approved by the Board of Trustees on 19 June 2025 and signed on its behalf by:

.........................................

Stuart Gallimore - Chair of Trustees

The notes on pages 30 to 37 form an integral part of these financial statements.

Children on the Edge Statement of Cash Flows as at 28 February 2025

	Note		2025		2024
		£	£	£	£
Net cash flow from operating activities	16		(70,189)		(484,426)
Cash flow from investing activities
Payments to acquire tangible fixed assets		(38,130)		-
Interest received		28,608		18,438
Net cash flow from investing activities			(9,522)		18,438
Net (decrease) / increase in cash and cash equivalents			(79,711)		(465,988)
Cash and cash equivalents at 1 March 2024			1,740,471		2,206,459
Cash and cash equivalents at 28 February 2025			1,660,760		1,740,471

The notes on pages 30 to 37 form an integral part of these financial statements.

Children on the Edge Notes to the Financial Statements for the year ended 28 February 2025

1 General information

Children On The Edge is a company, limited by guarantee, incorporated in England and Wales under the Companies Act 2006 and Charities Act 2011. The address of the registered office is provided in Reference and administrative details. Details of the charity’s operations are provided in the Report of the Trustees.

Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Basis of preparation

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared on a going concern basis under the historical cost convention and in accordance with 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 of Ireland (FRS 102), (Charities SORP 2019 (FRS 102)), the Companies Act 2006 and the Charities Act 2011.

Accounting convention

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Donated assets and services are included at the value of essential expenditure that has been saved as a result of that gift.

Investment income is recognised when the charity has the right to receive payment, and it is generally recognised using the effective interest method. This method allocates the interest income over the relevant period to reflect a constant periodic rate of return on the carrying amount of the financial asset.

Classification of expenditure

Expenditure is recognised when a liability is incurred. Funding provided through contractual agreements and performance related grants are recognised as goods or services as supplied. Other grant payments are recognised when a constructive obligation arises that results in the payment being unavoidable.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources. Costs of raising funds are those costs incurred in attracting voluntary income.

Governance costs include those incurred in the governance of its assets and are primarily associated with constitutional and statutory requirements.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Assets costing less than £1000 are written off in the year of purchase. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life as follows:

Plant and machinery (including motor vehicles) - 33% on cost

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Foreign currencies

Profit and loss account transactions in foreign currencies are translated into Sterling at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into Sterling at the closing rates at the balance sheet date and the exchange differences are included in the profit and loss account.

Children on the Edge

Notes to the Financial Statements for the year ended 28 February 2025

1 Accounting policies (continued)

Operating leases

Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term.

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Taxation

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and all deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Related party transactions

Related party transactions are disclosed in the notes to the accounts, as required by FRS 102. The charity discloses transactions with trustees, key management personnel, and other related parties that meet the criteria set out by FRS 102.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangement entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transactions. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for similar debt instruments.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Children on the Edge Notes to the Financial Statements for the year ended 28 February 2025

2 Donations and legacies

Gifts from individuals Corporate fundraising activity Gifts and services in kind	2025 2024 £ £ 808,427 706,048 57,984 482,089 250 - 866,661 1,188,137

Voluntary income includes monies raised through business activity from our corporate partners where a donation or an advertised amount from the sale of certain goods is donated to the charity.

Gifts and services in kind represent goods and services donated by supporters.

3 Income from charitable activities

Activity Grants Provision of services to vulnerable children Other trading activities Fundraising events Sale of merchandise	2025 £ 961,542 961,542 2025 £ 2,397 582 2,979	2024 £ 785,374
		785,374
		2024 £ 1,075 113
		1,188

4 Other trading activities

5 Other income

Employers relief Other income Foreign currency gains / (losses)	2025 £ 5,000 999 (469) 5,530	2024 £ 5,000 - (52,225)
		(47,225)

6 Costs of raising funds Fundraising costs Staff costs Support costs	2025 2024 £ £ 14,355 20,507 209,268 230,223 15,073 12,269 238,696 262,999

Children on the Edge Notes to the Financial Statements for the year ended 28 February 2025

7 Charitable activities costs

2025 2024 £ £ Provision of services to vulnerable children Direct costs 605,216 506,947 Grant funded activities (see below) 530,888 1,117,232 Staff costs (including travel) 297,251 312,587 Support costs 212,437 164,016 Governance costs 23,512 19,946 1,669,304 2,120,728 The functional split of support costs is as follows: £ £ Communications 9,315 5,460 Staff costs 136,335 101,537 Accommodation costs 30,904 31,573 Office costs 18,397 15,087 Insurance 4,308 3,514 Accountancy 23,809 23,204 Depreciation 9,467 - Apportioned to fundraising and governance costs (20,098) (16,359) 212,437 164,016 The functional split of governance costs is as follows: £ £ Staff costs 8,160 7,793 Support costs 5,024 4,090 Legal costs 2,552 509 Auditor’s remuneration 7,776 7,554 23,512 19,946 8 Grants payable The grants payable to organisations working with vulnerable children during the year were as follows:	2025 2024 £ £ Provision of services to vulnerable children Direct costs 605,216 506,947 Grant funded activities (see below) 530,888 1,117,232 Staff costs (including travel) 297,251 312,587 Support costs 212,437 164,016 Governance costs 23,512 19,946 1,669,304 2,120,728 The functional split of support costs is as follows: £ £ Communications 9,315 5,460 Staff costs 136,335 101,537 Accommodation costs 30,904 31,573 Office costs 18,397 15,087 Insurance 4,308 3,514 Accountancy 23,809 23,204 Depreciation 9,467 - Apportioned to fundraising and governance costs (20,098) (16,359) 212,437 164,016 The functional split of governance costs is as follows: £ £ Staff costs 8,160 7,793 Support costs 5,024 4,090 Legal costs 2,552 509 Auditor’s remuneration 7,776 7,554 23,512 19,946 8 Grants payable The grants payable to organisations working with vulnerable children during the year were as follows:	2024 £ 506,947 1,117,232 312,587 164,016 19,946
		2,120,728
		£ 5,460 101,537 31,573 15,087 3,514 23,204 - (16,359)
		164,016
		£ 7,793 4,090 509 7,554
		19,946
Mukti (Bangladesh) Mukti (Bangladesh) - Equipment grant Navjeevan Educational and Social Welfare Society (India) Navjeevan Educational and Social Welfare Society (India) - Equipment grant Triumphant Mercy (Lebanon) Kachin Development Group (Myanmar) Miscellaneous grants (Myanmar) Miscellaneous grants (Thailand) Haileybury Youth Trust (HYT) (Uganda) Asociatia Aproape De Oameni (Ukraine) Speranta (Ukraine)	2025 2024 £ £ 333,840 635,427 6,901 12,677 78,289 121,865 574 953 29,215 - 49,680 60,252 - 21,324 19,947 15,628 12,442 - - 196,880 - 52,226 530,888 1,117,232

	2025	2024
	£	£
Mukti (Bangladesh)	333,840	635,427
Mukti (Bangladesh) - Equipment grant	6,901	12,677
Navjeevan Educational and Social Welfare Society (India)	78,289	121,865
Navjeevan Educational and Social Welfare Society (India) - Equipment grant	574	953
Triumphant Mercy (Lebanon)	29,215	-
Kachin Development Group (Myanmar)	49,680	60,252
Miscellaneous grants (Myanmar)	-	21,324
Miscellaneous grants (Thailand)	19,947	15,628
Haileybury Youth Trust (HYT) (Uganda)	12,442	-
Asociatia Aproape De Oameni (Ukraine)	-	196,880
Speranta (Ukraine)	-	52,226
	530,888	1,117,232

9 Resources expended Operating profit is stated after charging: Other operating leases The audit of the company's annual accounts Depreciation of owned assets	2025 £ 18,810 7,776 9,467	2024 £ 17,880 7,554 -

Children on the Edge Notes to the Financial Statements for the year ended 28 February 2025

10 Staff costs

No remuneration or expenses were paid to trustees during the year. The costs of the remaining staff were:

Wages and salaries Social security costs Pension costs Overseas staff costs Grant funded overseas staff costs	2025 2024 £ £ 427,011 432,756 42,720 42,276 68,667 65,748 83,947 84,401 143,499 118,339 765,844 743,520

During the year 2 employees earned more than £60,000 (2024: 1).

The full time equivalent number of staff employed by the charity during the year was as follows:

Projects Fundraising and publicity Support Governance Overseas The gross number of staff employed in UK (Headcount) 11 Tangible fixed assets Cost As at 1 March 2024 Additions As at 28 February 2025 Depreciation As at 1 March 2024 Charge for the year As at 28 February 2025 Net book value As at 28 February 2025 As at 29 February 2024 12 Debtors Prepayments Other debtors 13 Creditors: Amounts falling due within one year Trade creditors Social security and other taxes Other creditors and accruals	£ 10,391 1,099 11,490 10,391 302 10,693 797 - Plant & machinery	2025 No. 3.10 4.59 2.96 0.10 49.90 60.65 13.25 Motor vehicles £ 11,232 37,031 48,263 11,232 9,165 20,397 27,866 - 2025 £ 2,774 37,164 39,938 2025 £ 3,717 9,327 21,410 34,454	2024 No. 3.71 5.82 2.27 0.10 16.50
			28.40
			13.50 Total £ 21,623 38,130
			59,753
			21,623 9,467
			31,090
			28,663
			-
			2024 £ 2,912 32,557
			35,469
			2024 £ 4,481 10,375 23,497
			38,353

Children on the Edge Notes to the Financial Statements for the year ended 28 February 2025

14 Movement in funds

Restricted funds Afghanistan Bangladesh India Lebanon Myanmar Uganda Ukraine Unrestricted funds Designated funds Afghanistan Bangladesh India Lebanon Myanmar Uganda Ukraine UK based costs General fund Total unrestricted funds Total funds *2024* *Restricted funds* Afghanistan Bangladesh India Lebanon Myanmar Uganda Ukraine *Unrestricted funds* *Designated funds* Afghanistan Bangladesh India Lebanon Myanmar Uganda Ukraine UK based costs General fund *Total unrestricted funds* *Total funds*	At 01.03.24 £ 15,416 295,557 - 2,128 34,532 - 2,219 349,852 33,887 123,040 60,878 - 5,971 614,636 - 343,796 1,182,208 205,527 1,387,735 1,737,587 £ - 287,331 - - 32,609 - 98,123 418,063 24,188 310,256 150,110 24,423 52,864 506,038 207,445 151,350 1,426,674 330,665 1,757,339 2,175,402	£ (11,726) (198,269) 12,610 (1,689) 68,534 - (779) (131,319) - - - - - - - - - 88,639 88,639 (42,680) £ 15,416 8,226 - 2,128 1,923 - (95,904) (68,211) - - - - - - - - - (369,604) (369,604) (437,815) Net movement in funds	£ - - - - - - - - 14,863 131,152 15,364 - 17,017 (67,042) - (143,095) (31,741) 31,741 - - £ - - - - - - - - 9,699 (187,216) (89,232) (24,423) (46,893) 108,598 (207,445) 192,446 (244,466) 244,466 - - Transfers between funds	At 28.02.25 £ 3,690 97,288 12,610 439 103,066 - 1,440
				218,533 48,750 254,192 76,242 - 22,988 547,594 - 200,701
				1,150,467 325,907
				1,476,374
				1,694,907
				£ 15,416 295,557 - 2,128 34,532 - 2,219
				349,852 33,887 123,040 60,878 - 5,971 614,636 - 343,796
				1,182,208 205,527
				1,387,735
				1,737,587

Children on the Edge

Notes to the Financial Statements for the year ended 28 February 2025

14 Movement in funds (continued)

Net movement in funds, included in the above are as follows:

Restricted funds Afghanistan Bangladesh India Lebanon Myanmar Uganda Ukraine Unrestricted fund General fund *2024* *Restricted funds* Afghanistan Bangladesh India Lebanon Myanmar Uganda Ukraine *Unrestricted fund* General fund	£ 97,531 355,303 134,032 28,564 156,099 617,166 13,586 1,402,281 463,039 1,865,320 £ 84,173 765,544 46,279 2,196 112,425 244,488 199,843 1,454,948 490,964 1,945,912 Incoming resources	£ 109,257 553,572 121,422 30,253 87,565 617,166 14,365 1,533,600 374,400 1,908,000 £ 68,757 757,318 46,279 68 110,502 244,488 295,747 1,523,159 860,568 2,383,727 Resources expended	Movement in funds £ (11,726) (198,269) 12,610 (1,689) 68,534 - (779)
			(131,319) 88,639
			(42,680)
			£ 15,416 8,226 - 2,128 1,923 - (95,904)
			(68,211) (369,604)
			(437,815)

Where money is given for a specific geographic area or project, a separate fund is created and expenditure incurred in the area allocated against the income. An allocation of support costs is made where there are sufficient fund balances.

Funds are designated by the trustees in particular areas to maintain the sustainability and commitment to programmes as detailed in the Trustees' Report.

15 Analysis of fund balances between net assets

Fixed assets Current assets Creditors Total funds *2024* Fixed assets Current assets Creditors Total funds	Restricted funds £ - 218,533 - 218,533 £ - 349,852 - 349,852	Designated funds £ - 1,150,467 - 1,150,467 £ - 1,182,208 - 1,182,208	funds £ 28,663 331,698 (34,454) 325,907 £ - 243,880 (38,353) 205,527 Unrestricted	Total £ 28,663 1,700,698 (34,454)
				1,694,907
				£ - 1,775,940 (38,353)
				1,737,587

16 Reconciliation of net income / (expenditure) to net cash flow from operating activities

Children on the Edge

Notes to the Financial Statements for the year ended 28 February 2025

Net deficit for the year Interest receivable Depreciation and impairment of tangible fixed assets Decrease / (increase) in debtors Increase / (decrease) in creditors Net cash flow from operating activities	2025 £ (42,680) (28,608) 9,467 (4,469) (3,899) (70,189)	2024 £ (437,815) (18,438) - (14,858) (13,315)
		(484,426)

17 Gross obligations under operating leasing agreements

As at 28 February 2025 the charity had future minimum lease commitments as follows:

Not later than 1 year Later than 1 year and not later than 5 years	2025 2024 £ £ 19,740 10,430 31,255 - 50,995 10,430

18

Financial instruments Categorisation of financial instruments Financial assets that are debt instrument measured at amortised cost Financial liabilities measured at amortised cost	2025 £ 1,697,924 34,454	2024 £ 1,773,028
		38,353

Items of income, expense, gains or losses

The total interest income for financial assets not measured at fair value through profit or loss is £28,608 (2024: £18,438).

19 Related party transactions

Donations totalling £2,366 (2024: £2,704) were made to the charity by three trustees during the year. There were nil reimbursed expenses to the trustees during the year.

20 Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the charity to the scheme and amounted to £68,667 (2024: £65,748).

Children on the Edge Annual report 24/25

CONTENTS

EXECUTIVE STATEMENT

OBJECTIVES

Play based cluster lessons in Kyaka II refugee settlement, Uganda

ACTIVITIES

ARTOLUTION MURAL PROJECT IN KUTUPALONG REFUGEE CAMP, Bangladesh

ROMAINA SAYS

PERFORMANCE AND ACHIEVEMENTS

EDUCATION FOR ROHINGYA REFUGEE AND WORKING CHILDREN IN BANGLADESH

EARLY CHILDHOOD EDUCATION FOR CONGOLESE REFUGEE CHILDREN IN UGANDA

COMMUNITY CHILD PROTECTION IN KARAMOJA, UGANDA

EDUCATION FOR DALIT CHILDREN IN INDIA

IN KACHIN STATE AND KARENNI STATE, MYANMAR

THROUGH OUR SUPPORT, AFGHANISTAN EDUCATION ACTION…

ADITYA SAYS

FUTURE PLANS

OUR APPROACH TO FUNDRAISING

How we protect vulnerable people

FUNDRAISING HIGHLIGHTS

SINGING EVENTS SPRUNG UP OVER THE UK TO RAISE FUNDS FOR WOMEN AND GIRLS IN AFGHANISTAN

FINANCE

INCOME

EXPENDITURE

RESTRICTED FUNDS

UNRESTRICTED FUNDS

DESIGNATED FUNDS

RESERVES POLICY

FREE RESERVES

FUND BALANCES AS OF 28/02/2025

INVESTMENT POLICY AND OBJECTIVES

SAFEGUARDING

��������������������������� �������

�������������������������

��������������������������

�����������������

���������������

�����������������

��������

��������

�������

�������

������������������������ ����������

����������������������������������� ���������

�������������������������

������������������������ ����������

��������������

���������������

����������������������������

���������������������� ����������������

����������������������������� �����������������������

��������

����������������������������������� ��������������������������������

��������

�������������������������������������

������������������

�����������������

����������������������������������� ��������������������������������

���������������������������������������������� ���������

����������������������������

����������������������������������������������� �������������������

����������������������������������� ��������������������������������

�����������������

Children on the Edge

1 General information

Accounting policies

Basis of preparation

Accounting convention

Incoming resources

Classification of expenditure

Tangible fixed assets

Fund accounting

Foreign currencies

1 Accounting policies (continued)

Operating leases

Pensions

Taxation

Cash and cash equivalents

Related party transactions

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��