2025-04-05-accounts - Chaloner Childrens Charity

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CHALONER CHILDRENS CHARITY

REPORT AND ACCOUNTS

5 APRIL 2025

CONTENTS	Page
Charity information	1
Trustees’ report	2-6
Independent Examiner’s report	7
Statement of financial activities	8
Balance sheet	9
Notes to the accounts	10/11

Charity number: 1115902

CHALONER CHILDRENS CHARITY

CHARITY INFORMATION

Trustees

S D F Johns C J Andrew N Banke D P Snyder

Principal address

35 Westgate Huddersfield HD1 1PA

Accountants

Wheawill & Sudworth Limited Chartered Accountants 35 Westgate Huddersfield HD1 1PA

Principal bankers

Royal Bank of Scotland 49 Charing Cross London SW1A 2DX

CHALONER CHILDRENS CHARITY

TRUSTEES’ REPORT

The trustees present their report and accounts for the year ended 5 April 2025.

Principal activity and status

The charity is a non-profit seeking unincorporated charitable organisation whose principal objective is to benefit children generally. It is a registered charity, charity number 1115902.

Trustees’ responsibilities for preparing the accounts

Charity law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the profit or loss of the charity for that period. In preparing those accounts, the trustees are required to

~ select suitable accounting policies and then apply them consistently;
~ make judgments and estimates that are reasonable and prudent;
~ prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Trustees

The trustees who served during the year were:

S D F Johns C J Andrew D P Snyder N Banke

Review of financial position

These details are set out in the Statement of Financial Activities on page 5 of the accounts. Total reserves of the charity at 5 April 2025 were £466,105 (2024: £687,990)

Reserves policy and risk management

The trustees have formulated policies to ensure that the charity maintains adequate reserves to finance its operations. Risk management procedures are in place to help safeguard the on-going viability of the charity and to protect its assets.

Public benefit statement

The charity has met its principal purpose by making donations to appropriate children’s organisations and charities.

The trustees have due regard to the Charity Commission’s public benefit guidance when exercising any powers or duties to which this guidance is relevant.

On behalf of the trustees.

S D F Johns Trustee 5 December 2025

Review of the Year

The Chaloner Children’s Charity (CCC) had a busy year both in its international work as well as continuing with its education initiatives in the UK. With the reduction in the US Aid budget as well as the cutbacks in international aid budgets, those most in need have been hit the hardest with the reduction in development aid. Food security is becoming a major issue in many of these impoverished countries and if children are unable to get one meal a day it is difficult for them to go to school and learn. CCC’s focus in the UK continues to be to support educational projects for disadvantaged children living in areas where there is high deprivation.

Sierra Leone

Completing the 2024 programme proved to be more of a challenge than anticipated. This was the first year that interlocking brick technology was used, and it has been a steep learning curve. It requires a much more sophisticated programme management approach with an emphasis on synchronization and the availability of skilled labourers who have been trained to use the brick machine, lay the foundations, and then build the school. The other issue that caused delays was the remoteness of some of the locations. Access is difficult during the rainy season as bridges have to be crossed and some roads become impassable which made it that much more challenging to deliver materials. The 2024 programme is almost complete, and CCC participated in the construction of 50 schools and has contributed towards the overall completion of 300 schools.

Left: SLMWBO Primary School , Makaria community - our first finished interlocking

brick school! Middle: Is the foundation and first course of interlocking bricks in Kono,

Eastern Province.

Right: The Interlocking Brick making machine! Sand, dirt, cement and water mixed and then compressed.

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Uganda
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Young student in front of Progressive Primary School, Palabek, Uganda

In 2024 CCC constructed three new classrooms at the Bright Future Primary School in the Palabek refugee camp. This helped reduce the student to classroom ratio although many of the children are still being taught under trees. This is the third largest school in the amp and one of the most overcrowded. We are hoping to expand our work here, with the goal of eventually getting it registered as a government school. However, the overriding concern at the moment is reduction in food supplies in the settlement. The World Food Programme, which relies heavily on US funding, has significantly cut its support for refugees. Consequently, we are seeing a decline in school attendance because children are going hungry. Some parents are taking their children out of school to work in the community gardens to get increased household income to pay for food. We are working with our NGO on the ground to see if we can support our school communities in growing their own crops so they can feed their children at least one meal a day.

UK Programmes

IntoUniversity, Peterborough Centre

CCC continues to support the funding of the IntoUniversity Peterborough Centre. The centre offers an innovative programme that supports children from grade 3 all the way through to university. During the year it supported over 144 students including 121 through academic support. Primary students explored exciting career paths in engineering, psychology and history of art, while boosting literacy and numeracy through curriculum linked activities. Year 6 had a focus week on World War II. They visited the Peterborough Museum where they examined real artefacts in an air-raid shelter, and capped it off with a mini graduation at the Anglia Ruskin University, showcasing the knowledge they had developed over the week.

In 2024 CCC supported five disadvantaged 6[th] form students through the Royal Springboard Foundation programme. The Foundation works with state boarding and independent schools to widen access to fully funded bursary places for children who are most in need, including children in the care system. It gives them access to educational opportunities they would otherwise be unable to have which can in turn become life changing for them. It can also have far reaching impact on local communities as these students become role models in their home and school communities.

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

CHALONER CHILDRENS CHARITY

I report on the accounts of Chaloner Childrens Charity for the year ended 5 April 2025 which are set out on pages 7 to 10.

Respective responsibilities of trustees and examiner

As the trustees you are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the Act;
to follow the procedures laid down in General Directors given by the Charity Commission (under section 145(5)(6) of the Act); and
to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention

i. which gives me reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordance with section 130 of the Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act have not been met; or
ii. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

D M Butterworth WHEAWILL & SUDWORTH LIMITED Chartered Accountants 35 Westgate Huddersfield HD1 1PA

5 December 2025

CHALONER CHILDRENS CHARITY

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended

5 APRIL 2025

		Unrestricted	Unrestricted
		funds	funds
Notes		2025	2024
	Incoming resources	£	£
2	Charitable revenues	146,626	45,000
3	Investment income	14,836	1,112
		──────	──────
	Total incoming resources	161,462	46,112
		──────	──────
	Resources expended
4	Charitable expenditure	248,595	163,508
5	Management and administration	1,200	1,220
		──────	──────
	Total resourced expended	249,795	164,728
		──────	──────
6	Net (outgoing) incoming resources for the year	(88,333)	(118,616)
	Total funds at 6 April 2024	687,990	724,316
7	Gains (losses) on investments	(133,552)	82,290
		──────	──────
	Total funds at 5 April 2025	466,105	687,990
		══════	══════

The notes on pages 9 to 10 form part of these accounts.

CHALONER CHILDRENS CHARITY

BALANCE SHEET

5 APRIL 2025

Notes		2025	2024
	Fixed assets	£	£
8	Investments	419,763	646,365
		──────	──────
	Current assets
	Cash at bank	47,542	42,825
		──────	──────
9	Creditors:amounts falling due within one year	(1,200)	(1,200)
		──────	──────
	Net current assets	46,342	41,625
		──────	──────
	Net assets	466,105	687,990
		══════	══════
	Reserves
	Unrestricted funds	466,105	687,990
		══════	══════

The accounts on pages 7 to 10 were approved by the board of trustees on 5 December 2025 and signed on its behalf by

S D F JOHNS - Trustee

The notes on pages 9 to 10 form part of these accounts.

CHALONER CHILDRENS CHARITY

NOTES TO THE ACCOUNTS

5 APRIL 2025

1 Accounting policies

Basis of accounting

The financial statements have been prepared under the historical cost convention and include the results of the charity’s operations which are described in the trustees’ report and all of which are continuing.

The financial statements have been prepared in accordance with Accounting and Reporting for 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), the Charities Act 2011 and UK Generally Accepted Accounting Practice. The charity is exempt from preparing a cash flow statement.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general activities of the charity and which have not been designated for other purposes.

Investments

Investments are recorded at market value.

Taxation

The charity is not liable for corporation tax by reason of its charitable objects and status.

Incoming resources

All incoming resources are included in the Statements of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Value added tax

Value added tax is not recoverable by the charity, and as such is included in the relevant costs in the Statement of Financial Activities.

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Expenditure on management and administration of the charity

Administration expenditure not directly related to the charitable activity predominantly includes professional fees.

Financial instruments

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

Charitable revenues	2025	2024
	£	£
Donations	126,626	30,000
Gift Aid tax refunds	20,000	15,000
	──────	──────
	146,626	45,000
	══════	══════

CHALONER CHILDRENS CHARITY

NOTES TO THE ACCOUNTS (continued)

5 APRIL 2025

3	Investment income	2025	2024
		£	£
	Dividends and interest	14,836	1,112
		══════	══════
4	Charitable expenditure
	Grants, donations and travel expenses	248,595	163,508
		══════	══════
5	Management and administration
	Independent examination fees	1,200	1,200
	Bank charges	-	20
		──────	──────
		1,220	1,220
		══════	══════
6	Net incoming resources for the year
	This is stated after charging:
	Trustees’ remuneration	-	-
	Trustees’ travel expenses	7,163	4,820
		══════	══════
	Average number of employees	-	-
		══════	══════
7	Gains (losses) on investments
	Realised and unrealised	(133,552)	82,290
		══════	══════
8	Investments
	Investment portfolio	419,763	646,365
		══════	══════
9	Creditors:amounts falling due within one year
	Accruals	1,200	1,200
		══════	══════
10	Capital commitments
	Capital expenditure contracted but not provided in the accounts	-	-
		══════	══════

11 Related party disclosures

The trustees are not aware of any material related party transactions that require disclosure.

There is no one controlling party of the charity.