Company Regislration Number: 05621889
Charity Registration Number: 1119026
CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
CONTENTS
Page
Reference and Administrative Details of the Charity. its Trustees and Advisers
Trustees. Report
Statement of Trustees, Responsibilities
10
Independent Examinerfs Report
Statement of Financial Activities (Incorporating Income and Expenditure Account)
12
Balance Sheet
13-14
Notes to the Financial Statements
15-24

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2024
Trustees
Mr Ram Sarachandra Kumar. Chair
Ms Nandita Khanna, Tnjstee (Resigned 30 November 2023)
Ms Kreeanne Rabadi, Trustee
Ms Pula Marwaha, Trustee
Mr Vivek Govil, Trustee
Ms Raga D'silva. Trustee
Lord Prof. Bhikhu Parekh. Trustee
Company registered
number
05621889
Charity registered
number
1119026
Registered office
CIO Penningtons Manches LLP
125 Wo(xl Street
London
EC2V 7AW
Independent Examiner MHA
Chartered Accountants
MHA House
Charter Court
Swansea Enterprise Park
Swansea
SA7 9FS
Bankers
National Westminster Bank
94 Moorgate
Finsbury
London
EC2M 6UR
Solicitors
Penningtons Manches LLP
125 Wo(xl Street
London
EC2V 7AW
Company secretary
Pennsec Limited
Page 1

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report together with the financial statements of Child Rights and You UK for
the year 1 April 2023 to 31 March 2024. The Trustees confimi that the AnnLJal Report and financial statements
of the company comply with Ihe current statutory requirements, the requirements of the company's goveming
document and the provisions of the Statement of Recommended Practice ISORPI, applicable to Gharities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland (FRS 102).
Since the Charity qualifies as small under section 383, the strategic report required of medium and large
companies under The Companies Act 2006 (Strategic Report and Directorfs Report) Regulations 2013 is not
required.
STRUCTURE, GOVERNANCE AND MANAGEMENT STRUCTURE
STRUCTURE
The Charity is controlled by its goveming document. a deed of trust. and constitutes a limited company. limited
by guarantee, as defined by the Companies Act 2006.
Child Rights and You UK registered as a Charity on May 1st, 2007 with the Charity Commission. The Charity's
registration number is 1119026. The Charity is govemed by its Memorandum and Articles of Association dated
November 14th, 2005 as amended by special resolution dated January 25th, 2007. The company is limited by
guarantee (company registration number 5621889) and does not have share capital. The liability of the
members is limited to £10 each.
GOVERNANCE AND MANAGEMENT
The Charity has Trustees that are based in UK and India. Administrators of the Charity support the Trustees.
The Trustees confimi that they have referred to the guidan￿ contained in the Charity Commission's general
guidance on public benefit when reviewing the aims and objectives, planning future activities and setting the
grant-making policy for the year.
SELECTION, APPOINTMENT AND REMOVAL OF TRUSTEES
Prospective Trustees are recommended and interviewed by the cu￿ent Board to assess their interests, skills,
experience, area of expertise and their potential contribution. Background research is undertaken on the
potential candidates. reputation, credibility and suitability- Appointment is approved by all members of the Board
of Trustees.
New Trustees are encouraged to familiarise themselves with the Memorandum and Articles of Associalion, the
policies, aims, objects and projects of the Charity- They are briefed on the Charity's business plan and recent
financial performance. If a Trustee is unable. unwilling or no longer suitable to act as a Trustee, the Board may
require that helshe resign from office.
RISK MANAGEMENT
The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure
appropriate controls are in place lo provide reasonable assurance against fraud and error.
Page 2

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
OBJECTIVES AND ACTIVITIES
The Objectives of the Charity as per its goveming document. and for the furtherance of public benefit. are:
To relieve the needs of socially and economically disadvantaged children in order to improve their
condition, especially children in India or of Indian descent.
To be a voice of authority on child rights and the situation of children in India.
To empower marginalized communities and enable them to build a sustainable future for their children.
To be a catalyst for change for individuals, civil society and govemment policy to transfomi the situation
of children in India
To ensure basic rights to survival. protection. development and participation to all children in India.
ACTIVITIES FOR PUBLIC BENEFIT
CRY UK strongly advocates for every child's right to a childhood to live, to learn, to grow and to play. It is
alaniling to know that everyday millions of children in India are denied these basic rights. Many have no access
to an education, proper healthcare or nutrition.. are forced to work as labourers lo support their family's income..
girls become brides and even mothers much before the age of 18, and a growing number of children are
trafficked. abused and exploited every day. It is under these challenging circumstances that CRY UK seeks to
restore lo children their lost childhood.
CRY UK works on 4 key thematic areas- Education (Right to Development), Health & Nutrilion (Right to
Survival), Safety & Protection (Right to Protection), Child Participation (Right to Participation)
Working with some of the most marginalized and vulnerable children, within their communities and their family
structures, CRY UK aims to address the root causes of why children are kept away from their basic rights, and
to find sustainable solutions.
Our approach on the ground focuses on:
Empowering children to have a voice in matters that affect them
Addressing immediate, critical needs of children e.g. providing non-formal education classes to drop-
outs
Influencing knowledge, attitudes and practices of parents that impact children e.g. breast-feeding
practices
Mobilization and empowerment of underprivileged communtties
Capacity building of service providers e.g. teachers etc.
In summary. CRY UK'S reason for being is to ensure happy and healthy childhoods. and to bring about lasting
change in children's lives.
CRY UK'S key activities are to:
a) Raise awareness about the situation of children in India
b) Mobilise public support in the UK for children in India., and
c) Raise funds for local grassroots projects in India that work towards ensuring the rights of children
We work closely with CRY. our partner in India that has over the past 40 years developed highly effective
systems for selecting, planning. monitoring and evaluating such interventions. CRY UK operates with
impeccable standards of trust. transparency. equality and accountability.
We report periodically to all our supporters. donors and volunteers. on the progress of each of the initiatives we
support.
Page 3

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
ACHIEVEMENTS
OVERVIEW OF THE YEAR
In Ihe year 2023-24, our focus remained on sustaining our efforts for vulnerable communities and their children.
The previous two years of the pandemic had necessilated immediate relief measures to combat the
unprecedented challenges brought on by the crisis. The pandemic's adverse effects on the health and education
of vulnerable children were significant, and it became clear that we needed to address these issues while also
helping communities build resilience for the future.
The pandemic's impact on vulnerable children was particularfy felt in two critical areas= education and health.
With the closure ofschools fortwo years, many children had to discontinue their education. Although there were
attempts to mitigate this disruption through online learning, the lack of affordability and access to necessary
technology made this solution unfeasible for many children in vulnerable communities. As a result, a significant
number of children dropped out of school. placing them at a heightened risk of exploitation, including being
forced into child labour, early marriage, sexual abuse. and enduring emotional and psychosocial harm.
To address these challenges. the year 2023-24 saw the initiation of several programs aimed at bringing
normalcy back into the lives of children. Our efforts focused on re-engaging children wilh education, restoring
their health, and ensuring their protection from exploitation and abuse. This included the launch of new initiatives
such as child and adolescent resource centres that provided holistic support for children, offering education,
health seNices, and psychosocial care. These centres also became focal points for community support, helping
families cope with the long-term effects of the pandemic.
Through these initiatives, the goal was not only to address immediate concems but to create sustainable solutions
that would empower children and their families. ensuring that they could overcome the long-lasting effects of the
pandemic and rebuild a stronger. more resilient future.
The projects continued to focus on the following activities to address child rights issues in our inteNention areas.
Education:
Educational support through Children Activity Centres and Child and Adolescent Resource Centres
Conducting Lrfe skills sessions and providing psychosocial support
Community mobilisation - to provide a protective ecosystem
Providing timely care to lactating and pregnant mothers by conducting home visits, monitoring and
tracking of the ante natal and post-natal check-ups and institutional deliveries
Addressing malnutrition to reduce infanuchild mortality- by ensuring regular supply of supplementary
nutrition by the Anganwadi. (Childcare Centre) and mid-day meals for school going children.
Ensuring awareness around menstrual hygiene for adolescent girls
Safely & Protection-
Identifying and handling cases of children being forced into child labour or pushed to become child brides
Strengthening child protection mechanisms at the village as well as district levels
Raising awareness on the negative impact of child labour and child marriage, through community meetings,
also through children and adolescent groups.
Page 4

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
OVERALL IMPACT IN THE YEAR 2023-24
Overall number of children reached
Number of villageslhamlets covered
Number of children enrolled in schools (6-18 years)
Number of children under 1 year completely immunized
Number of children attended life skills sessions
47.607
107
14.207
480
1.967
KEY ACHIEVEMENTS OF THE PROJECTS SUPPORTED BY CRYUK
Grants were awarded to the following projects during the year 2023-24, the amount granted, the impact of each
project is cited to demonstrate the impact the charity achieves.
JAGO FOUNDATION (Grant of £26.002) is making a significant impact in the Giridih district of Jharkhand,
where it focuses on irnproving educational access and quality for children. Their efforts centre around two
primary goals..
Ensuring Preschool Attendance for Children Aged 3 to 6: JAGO Foundation is working to make sure that every
Child in Ihis age group is attending preschool. Eady childhood education is crucial for laying a slrong foundation
for future learning and development. By focusing on preschool attendance, JAGO aims to enhan￿ cognilive.
social, and emotional development in children, preparing them for formal schooling and helping to build lifelong
leaming habits.
Achieving 100 /0 School Enrolment for Children Aged 6 to 14= The foundation also aims for universal enrolment
in primary and secondary education for children aged 6 to 14 years. This goal ensures that no child is left behind
due to social. economic. or geographical barriers. By targeting 100 % enrolment, JAGO aims to combal issues
like school dropouts, illiteracy, and child labour while promoting a more inclusive and equitable education system.
JAGO'S work is critical in addressing educational gaps in Giridih, a region that may face challenges such as
poverty, lack of infrastructure. and limited access to quality education. By focusing on early education and
universal school enrolment. the foundation is striving to create a brighter. more educated future for the children
of Giridih.
Project Impact in 2023-24
14.308 children reached
10,089 children in school (age group 6-18 years)
1,005 children accessing pre-school education (3 to 6 years)
78 children and adolescent collectives with 2602 members
379 adolescent girls given career counselling
181 girls playing cricket and football
GRAM SWARAJ SANGH (Grant of £20,575) is dedicated to improving matemal health and reducing infant
mortality in marginalized tribal communities across 23 villages in the Kutch district of Gujarat. The organization
focuses on providing essential healthcare servI￿s. education, and supporl to ensure the well-being of mothers
and infants in these underserved areas. By addressing the challenges faced by these communities. GRAM
SWARAJ SANGH aims to significantly reduce health risks during pregnancy and childbirth, as well as enhance
infant survival rates.
Page 5

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
Project Impact in 2023-24
2,555 children reached
90 children under one year completely immunized
43 Number of children medium underweight moved to nomial
24 children collectives with 374 children as members
24 adolescent gid collectives active with 253 members
371 children participated in Life skills sessions
ASIAN INSTITUTE OF MANAGEMENT {AIM) TRUST (wilh a grant of £20.189) is working in the Mitauli block
of Lakhimpur Kheri. Uttar Pradesh (UP), across 17 villages. The project's main objective is to promole the
importance of education among parents and communities. AIM aims to improve the quality of education by
implementing child-friendly teaching techniques and encouraging greater parental involvement in their children's
schooling. This approach seeks to create a more supportive educational environment, fostering better learning
outcomes and stronger community engagement in education.
Project Impact in 2023-24
11,852 children reached
4,295 children in the age group of 6-18 years enrolled in school
497 children in the age group of 3 to 6 years accessed pre-school education
67 drop out children re-enrolled in schools in the age group of 6-18 years
22 children's groups active with 173 members
17 adolescent groups active with 469members
642 children participated in life-skills sessions
CRY INDIA PROJECT ON EDUCATION (with a grant of £25.773) This project in Krishna District, Andhra
Pradesh. is designed to tackle significant issues surrounding education and child protection. It focuses on
vulnerable children and communities, aiming to create lasting change in the region. Here's a breakdown of its
key objectives=
Enhancing Education Infrastructure= Improving schools, providing better learning materials, and
creating a more conducive environment for students will help boost education outcomes. The project
will work towards addressing infrastructural gaps and ensuring that schools are safe, well-equipped,
and accessible to all children.
2. Promoting Early Childhood Care and Education (ECCE).. This aspect will focus on providing quality
early childhood education. which is crucial for laying a strong foundation for lifelong leaming. The project
will establish or improve existing programs that nurture cognitive, social. and emotional development in
young children.
3. Combating Child Labor.. The projectaimsto identify and address the root causes ofchild labor by raising
awareness and providing altemative educational and vocational opportunities. By reducing the
economic pressures that push children into work, the project seeks to ensure children can focus on their
education and well-being.
4. Child Protection and Safety.. In a district affected by crimes againstwomen and children, the project will
work on strengthening child protection mechanisms. This includes collaborating with local authorities,
community leaders, and families to ensure children's safety, prevent abuse, and provide support
services for those affected.
By integrating these key areas. the project aspires to upltft the well-being of children in Krishna District,
empowering them with the education and protection they deserve. Through a comprehensive approach. the
project hopes to build a safer, more supportive community for future generations.
Page 6

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
Project Impact in 2023-24
2,572 children Impacted
2,415 children 6-18 years old enrolled in schcK)I
25 children and adolescent collectives with 1171 members
232 children benefitting from Stem Centres
SYNERGY SANSTHAN {with a grant of £14,434} is tackling the urgent health and socio-economic challenges
faced by the Korku and Gond tribal communilies in 10 villages of Harda district, Madhya Pradesh. The project
focuses on improving maternal and child health by addressing malnutrition, promoting better health-seeking
behaviours, and increasing access to quality healthcare se￿I￿S in this marginalized region. By strengthening
healthcare systems and empowering local communities. the project aims to reduce health disparities and
improve overall well-being.
Project Impact in 2023-24
16,320 children impacted
359 children under one year immunized
20 children and adolescent collectives with 243 members
243 children participated in life skills
Fund Raising and Donor Relations
Donor communication was primarily through mailers. We sent out 18 mailers through the year to donors which
included updates on projects, case stories, wishes on special occasions, issue-based mailers for e.g. Girl Ghild
education. maternal and infant health etc.
Social media posts were put up on Instagram and Fa￿b00k- these posts were on various aspects - Donation
appeals, child rights awareness. posts on special days like intemational girl child day, project videos to mention
a few. In all there were 110 posts and 35 reels across the year and the organic followers grew from 122 to 180
in this year.
FINANCIAL REVIEW:
In the financial year 2023-24, CRY UK raised £81,880. primarily through individual donations and through online
donations through crowd funding plaffom)s.
Despite the lower-than-expected income. CRY UK disbursed £106.973 in support of five projects focused on
addressing issues impacting children in their respective inte￿entIOn areas. Additionally, funds were allocated
to CRY India for programme monitoring and evaluation.
WAY FORWARD: PLANS 2023-24
CRY UK continues to be committed to supporting projects in India that focus on education and protection issues
of children.
Page 7

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
Education & Protection-
The projects working on the issue of education will focus on providing support to enable children to continue
their education and not drop out of school. Some of the key activities planned to ensure that all children get
back to school and to restore Iheir interest in school education are as follows=
Tracking of children to ensure that they do not drop out.
Implementing initiatives to address the growing dropout rates and to provide relevant support to children
to enable them to continue to be in school like Child and Adolescent Resource Centres
Supporting enrolment drives in villages to ensure children are enrolled in schools.
Conducting awareness drives among parents, teachers. local governance to build the value of
education and highlight the ill effects of dropping out of school, child marriage, labour, and trafficking.
Protecting children from dropping out by ensuring the maintenance of school infrastructure.
FUNDRAISING
Our fundraising efforts for the year will focus on several strategic initiatives to increase support for our work with
vulnerable children. Key components of our strategy include..
1. Website Promotion and Traffic Increase:
We will prioritize the promotion of our new website. making it a central hub for donor engagement. information
sharing, and campaign updales. The goal is to increase traffic to the site, driving awareness and encouraging
new donors to get involved. This will include optimizing the website for ease of use. compelling content, and
clear calls to action for donations.
2. Communication with Current Donors:
Regular updates will be sent to current donors, keeping them infomied about our ongoing work and the impact
of their contributions on children's lives. These communications will not only share success stories and program
updates but also provide insight into the challenges we face and how donors can continue to make a difference.
A focused effort will be made to renew donor support by emphasizing the continued importance of their
contributions, ensuring they feel valued and informed about how their donations are being used.
3. Digital Outreach:
We will leverage digital marketing to support online fundraising campaigns, using social media, email marketing.
and influencer partnerships to reach potential donors. The campaigns will be designed to tell compelling stories
aboutthe children we serve. highlighting the urgent need for resources and showcasing the impact of donations.
Interactive fundraising tools such as peer-to-peer fundraising platfomis and crowdfunding campaigns will be
integrated into our digital outreach, allowing supporters to create their own campaigns and share them with their
networks.
4. Charity Gala for Resource Raising:
A charity gala will be organized lo raise significant funds for our initiatives. This event will bring together donors,
partners, and stakeholders in a celebratory atmosphere, showcasing our work and providing opportunities for
in-person engagement. The gala will include a ￿ndraising auction, guest speakers, and performances, creating
an inspiring and impactful experience for attendees.
Page 8

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
5. Partnerships and Collaborations-
We will work to establish strategic partnerships with foundations. associations. and networking groups that align
with our mission. These partnerships will not only help us reach potential donors but also open up new avenues
for collaboration and resource-sharing. Engaging with these networks will help us expand our donor base and
raise awareness of our programs in broader circles.
Collaborative partnerships with corporations and businesses will also be explored for matching gifts and long-
term support.
6. Strengthened Communication Plans for Building Donor Relationships:
Our communication strategy will focus on building and maintaining strong, long-lasling relationships with our
donors. This will involve personalized communication, regular updates, and engagement opportunities. We will
aim to make donors feel integral to our mission. showing them the direct impact of their conlribulions and
cultivating a sense of community and partnership.
Special recognition for loyal donors and opporiunities for involvement in the organization's growth and decision-
making processes will be explored to increase donor retention and engagement.
Through these combined efforts, we aim to not only secure new donors but also slrengthen the relationship with
existing supporters, ensuring long-temi sustainability for our programs that benefit vulnerable children and their
communities.
The report was approved by the Trustees. and signed on their behalf by:
Mr. Ram Saradchandra Kumar
Chairperson
Date .' 31 January 2025
Page 9

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees {who are also the directors of the Charity for the purposes of company law) are responsible for
preparing the Trustees. Report and the financial statements in accordan￿ with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted AccoLbnting Practi￿}.
Company law requires the Trustees to prepare financial statements for each financial Under company law. the
Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view
of the slate of affairs of the Charity and of its incoming resources and application of resources. including its
income and expenditure, for that period. In preparing these financial statements, the Trustees are required to=
select suitable accounting policies and then apply them consistently-,
observe the methods and principles of the Charities SORP IFRS 102)..
make judgements and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any
material departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charily's transactions and disclose with reasonable accuracy at any time the financial position of the Charily
and enable them to ensure that the financial statements comply with the Companies Act 2006. 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.
This report has been prepared in accordan￿ with the provisions applicable to small companies within Part 15 of
the Companies Act 2006.
Approved by order of the members of the board of Trustees and signed on its behalf by:
Mr. Ram Saradchandra Kumar
Chairperson
Date .' 31 January 2025
Page 10

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Independent Examiner's Report to the Trustees of Child Rights and You UK ('the Charity.)
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March
2024.
Responsibilities and Basis of Report
As the Trustees of the Charity {and its directors for the purposes of company law) you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 Act,).
Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006
Act and are eligible for independent examination. I report in respect of my examination of the Charilrfs accounts
carried out under section 145 of the Charities Act 2011 ('the 2011 Act.). In carrwng out my examination I have
followed the Directions given by the Charity Commission under section 145{51(b) of the 2011 AGt.
Independent Examinerfs Statement
I have completed my examination. I confimi that no matters have come to my attention in connection with the
examination giving me cause to believe..
accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act,. or
Ihe accounts do not accord with those records,. or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of
an independent examination: or
Ihe accounts have not been prepared in accordance with the methods and principles of the Stslement of
Recommended Practi￿ for accounting and reporting by charities lapplicable to charilies preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland {FRS 102)].
I have no concems and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Dated.. 31 January 2025
ACA DChA
Rachel Doyle
MHA
Chartered Accountants
MHA House
Charler Court
Swansea Enterprise Park
Swansea
SA7 9FS
MHA is the trading name of Maclntyre Hudson LLP. a limited liability partnership in England and Wales
(registered number OC312313).
Page11

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
funds
2024
Total
funds
2024
Total
fvnds
2023
Note
Income from:
Donations and Gifts
81,880
81.880
t76.763
Total income
81,880
81,880
116,763
Expenditure on:
Charitable aclivf(ies
142,404
142.404
112,273
Total expenditure
142,404
142,404
112,273
Net movement in funds
(60,524)
(60,524)
4,490
Reconciliation of funds:
Total funds brought forward
Net movement in funds
91,095
(60,5241
91,095
160.524)
86,605
4.490
Total funds carried forward
30,571
30,571
91,095
The Statement of Financial Activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 15 to 24 fomi part of these financial statements.
Page 12

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
REGISTERED NUMBER: 05621889
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2024
2023
2023
Note
Fixed assets
Tangible assets
10
Current assets
Debtors
Cash at bank and in hand
976
32,845
1,918
92,357
33.821
94,275
Creditors= amounts falling due within one
year
12
(3,250)
(3.180)
Net current assets
30,571
91,095
Total assets less current liabilities
30,571
91,095
Total net assets
30,571
91,095
Charity funds
Restricted funds
13
Unrestricted funds
13
30,571
91.095
Total funds
30,571
91,095
Page 13

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
REGISTERED NUMBER: 05621889
BALANCE SHEET {CONTINUED)
AS AT 31 MARCH 2024
The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordan￿ with
section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by=
Mr. Ram Saradchandra Kumar
Chairperson
Dale.. 31 January 2025
The notes on pages 15 to 24 f￿) part of ttr￿ finanoal statements.
Page 14

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
General information
Child Rights and You UK is a company limited by guarantee and is registered with the Charity
Commission {Charity Registered Number= 1119026) and Registrar of Companies (Company Registration
Number.. 05621889) in England and Wales.
In the event of the Charity being wound up. the liability in respect of the guarantee is limited to £1 per
member of the Charity.
The address of the registered office is given in the Charity information on page 1 of these financial
statements. The nature of Ihe Charivs operations and principal activities are detailed in the Trustees,
Report.
The significant accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all years presented unless otheNise stated.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 1021
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 IFRS 102) and the Companies Act 2006.
Child Rights and You UK meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless othemise staled in the
relevant accounting policy.
The financial slatements are presented in pounds sterling which is the functional currency of the
Charity and rounded to the nearest pound.
2.2 Going concern
The Trustees have assessed the going cOn￿M and have considered possible events or conditions
that might cast significant doubt on the ability of the Charity to continue as a going concern. The
Trustees have made this assessment for a period of at least one year from the date of the approval
of these financial statements. The Trustees have concluded that there is a reasonable expectation
that the Charity has adequate resources to continue in operational existence for the foreseeable
future. The Charity therefore continues to adopt the going concern basis in preparing its financial
statements.
Page 15

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies (continued)
2.3 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
For donations to be recognised the Charity will have been nottfied of the amounts and the settlement
dale in writing. If there are conditions attached to the donation and this requires a level of
performance before entitlement can be obtained then income is deferred until those conditions are
fully met or the fulfillment of those conditions is within the control of the Charity and it is probable that
they will be fulfilled.
Income from other fundraising activities includes income earned from fundraising events lo raise
funds for the Charity. Income is received in exchange for supplying goods and ServI￿S in order to
raise funds and is recognised when entitlement has occurred.
Other income is recognised in the period in which it is receivable and to the extent the goods have
been provided or on completion of the service.
2.4 Expenditure
All expenditure is accounted for on an accruals basis. Expenditure is recognised once there is a
legal or constructive obligation to transfer economic benefit to a third party. it is probable that a
transfer of economic benefits will be required in settlement and the amount of the obligation can be
measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the
total of direct costs and shared costs. including support costs involved in undertaking each activity.
Direct costs attributable to a single activity are allocated directly to that activity- Shared costs which
contribute to more than one activity and support costs which are not attributable to a single activity
are apportioned be￿een those activities on a basis consistent with the use of resources.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charitys objectives, as well as any associated support costs.
Grants payable are charged in the year when the offer is made ex￿pt in those cases where the
offer is conditional, such grants being recognised as expenditure when the conditions attaching are
fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a
commitment, but not accrued as expenditure.
All expenditure is indusive of irrecoverable VAT.
2.5 Taxation
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finan￿ Act
2010 and therefore it meets the definttion of a charitsble company for UK corporation tax purposes.
Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the exlent that such income or gains are
applied exdusively to charitable purposes.
Page 16

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies (continued)
2.6 Tangible fixed assets and depreciation
Tangible fixed assets are capitalised and recognised when future economic benefits are probable
and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model,
tangible fixed assets are measured at cost less accumulated depreciation and any accumulated
impairment losses. Al costs incurred to bring a tangible fixed asset into its intended working
condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives. using the straight-line method.
Depreciation is provided on the following basis-
Plant and machinery
2501. Straight line
2.7 Debtors
Trade and other debtors are recognised at the setuement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-temi highly liquid investments with a short
malurity of three months or less from the date of acquisition or opening of the deposit or similar
account.
2.9 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past
event. it is probable that a transfer of economic benefit will be required in settlement. and the
amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it has received as advanced payTnents for the gocKls or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
Page 17

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies (continued)
2.10 Financial instruments
The Charity only holds basic Financial Instruments. The financial assets and financial liabilities of the
Charity are as follows:
Debtors other debtors (including accrued income) are basic financial instruments and are debt
instruments measured at amortised cost as detailed in Note 11. Prepayments are not financial
instruments.
Cash at bank - is classrfied as a basic financial instrument and is measured at face value.
Liabilities - accruals will be classified as financial instruments, and are measured at amortised cost
as detailed in Note 12.
2.11 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designaled for olher
purposes.
Restricted funds are funds which are to be used in accordan￿ with specific restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Income from donations and gifts
Unrestricted
funds
2024
Total
funds
2024
Donations and Gifts
81.880
81,880
Unrestricted
funds
2023
Restricted
funds
2023
Total
funds
2023
Donations and Gifls
111,763
5,000
116,763
Page 18

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Analysis of expenditure on charitable activities - by fund
Unrestricted
funds
2024
Total
2024
Relieving needs of disadvantaged children
142,404
142.404
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
Relieving needs of disadvantaged children
107,273
5,000
112,273
Analysis of expenditure on charitable activities - by type
Grant
funding
2024
Support
Costs
2024
Total
funds
2024
Relieving needs of disadvanlaged children
106.973
35,431
142,404
Grant
funding
2023
Support
costs
2023
Total
funds
2023
Relieving needs of disadvantaged children
85,367
26,906
112,273
Page 19

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Analysis of expenditure on charitable activities - by type (continued)
Analysis of support costs
Total
funds
2024
Total
funds
2023
Advertising
Govemance costs
1.045
3,250
863
272
1,767
3,200
550
221
Insurance costs
Bank charges
Card charges
Postage and stationery
Grant monitoring fees
Website development
709
1.160
18
14,345
5.645
24,462
4,830
35,431
26,906
Governance costs
2024
2023
Independent Examiners, remuneration - Independent examination
3,250
3,200
3,250
3,200
Page 20

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Grant payments to institutions
2024
2023
Jago Foundation
Gram Swaraj Sangh
Gramin Vikas Samiti
AIM Trust
26,002
20,575
24,712
16.573
16,008
17,331
20,189
25,773
CRY India
AIM Trust- CARC
Synergy Sansthan
10,743
14,434
106,973
85,367
Trustees. remuneration and expenses
During the year. no TnJstees re￿iVed any remuneration or other benefits (2023 - £NIL).
During the year ended 31 March 2024. expenses totalling £145 were reimbursed or paid directly to 1
Trustee (2023 - £NIL to l Trustee).
Staff costs
No staff have been employed by the Charity in the cu￿ent or previous year.
Page 21

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
10. Tangible fixed assets
Plant and
machinery
Cost or valuation
At 1 April 2023
2,077
At 31 March 2024
2.077
Depreciation
Al 1 April 2023
2.077
At 31 March 2024
2,077
Net book value
At 31 March 2024
At 31 March 2023
11. Debtors
2024
2023
Other debtors
976
1,918
976
1,918
12.
Creditors: Amounts falling due within one year
2024
2023
Accruals
3.250
3,180
Page 22

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
13. Statement of funds
Statement of funds - current year
Balance at
31 March
2024
Balance at 1
April 2023
Income Expenditure
Unrestricted funds
General funds
91,095
81,880
(142,404)
30,571
ststement of funds - prior year
Balance at
31 March
2023
Balance at
1 Apnl 2022
Income Expenditure
Unrestricted funds
General funds
86,605
111,763
(107,273)
91,095
Restricted funds
Smallwodd Foundation
5,000
(5,000)
Total of funds
86. 605
116.763
(112.273)
91.095
Page 23

CHILD RIGHTS AND YOU UK
(A Company Limited by Guarantee and Registered Charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
14. Analysis of net assels between funds
Analysis of net assets between funds - current year
Unrestricted
funds
2024
Total
funds
2024
Current assets
Creditors due within one year
33.821
(3,2501
33,821
(3.250}
Total
30.571
30,571
Analysis of net assets between funds - prior year
Unrestricted
runds
2023
Total
funds
2023
Current assets
Creditors due within one year
94,275
(3, 180)
94,275
(3. 180)
Total
91,095
91,095
15. Related party transactions
Ms Kreeanne Rabadi, Trustee, is also a Director of Child Rights and You India. Ms Pula ma￿aha,
Trustee, is also Chief Executive officer of Child Rights and You India. In the year, Child Rights and You
UK made grant payments of £25.773 {2023 - £Nil) io Child Rights and You India and grant monitoring
fees of £24,462 (2023- £14,345).
Page 24