Tb¢ ￿t￿S Children's Ce•tre Ch•ritsble Trust
Financial Ststrments
for ihe year ended
31 December 2020
Regi*tertd Cbarsty Nwmbcr: 1123207

The Lot￿ Children's Ceutre Ch*ritsble Trnst
Statement of accounts for the year ended 31 t)e￿nE￿ 2020
Contents
P*g¢
Legat and athninislraliv¢ infornwion
Independent ¢XJmiD¢T'S It￿rt
Statement of financial activities for the y¢ar ended 31 December 2020
Balance shttt &s ai 31 Drf¢mber 2020
Notes to the accounts

The Lokns Cbildr¢n's Cextre Ch*rit*bk Tr•3¢
Trusl¢¢s
F M¢Coll
G Dowling
M Wells
C Lee (restgned l June 2020)
F Hill
Registered oifi¢e
10 Downs W¢xxl
Vigo
Gravesend
Kenl
DA13 OSQ
ecountsnts
TC Group
Level l Devonshire House
One Mayfair Place
London
WIJ 8AJ

The Lotus Children's Centre Chkritsble Trust
Trustees, Report
The Trustees subtnit their Trustee5' report for the year ended 31 tkcemkr 20•0.
Objects of the TrusL Pritteipal Activities and Org*nisatioD of our Work
The Trust is govern￿ by the Trusi D¢¢d dated 7 NoveJnlKT 2¢X)7.
The objec15 of the Trust are the relief of children in need in kfongolia by the provision of accomm(Klatio&.
are supp)rL education aT]d tratning for them.
Trustees •nd other Relevant Persoll5
The names of the Truste¢s and other key pe￿Onnel and relevant petsons are listed on page l.
The result for the year is shown on page 4 arkd the p)sition at the end of the year is shown on pagc ".
Trustees, respoDsibilities relation to the finaDci#l statements
The charity trustees are rcspon5iblc ftsr preparing a tntst¢Cs' antlual report and financiat ststements in
accordance with applhcable law and United Kingdoln Accounting Standards (United Kingdom Generally
Accepted Accounting Practi¢e)-
The law applicable to charitiC5 in England and Wales Tequires the charity trustees to prepare financial
statements for each year which giN'e a true and fair view of the statr of affaiTS of the charitj. and of th¢
incoTning resources and applicaiion of resourccs of the charity for that pcriod. In preparing the financial
stateTnents, the trusices are requircd to:
• seled suitable accounting policies and then apply them eonsistently.
. observe the tnethodg and principlcs in the applicable ChariEi¢S SORP.
• make judgemcnts and esiimat¢s that are reasonable and prudcnL
• sthtc whether applicable accounting standards have been followe¢ subject to any material
departures disc105ed and explained in the financial sratements"
. prepare thc fL[￿icIal stat¢ments on the goiEEg concern basis LEnless it is inappropriate lo presume
that the charity will continue in business.
The trustees are responsible for keeping proper accounling records that disclose wilh reasonablc accur&cy
at an), tiTne the financial EM)Sition of th¢ charity and to enable them to ensure that the financial stakment5
omply with th¢ Ch2rities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the
prov1910ns of the Trust deed. Thej. are also regponsible for safeguarding the assets of the charity and taking
reasonable steps for the prevention a￿￿ deieciion of frdud and other irregularilies. The trustees are
reswnsible for the maintenance and integrtty of the charity and financial infomiation included on the
chariry s website. Legislation in the Unitcd Kingdom governing the preparntion and disseminalion of
financial st2tements may differ from legtslation IJ) other jurisdictions.
On behalf of the Truste
F M¢Coli

Tht LO1￿ CbildreD*s C¢thtr¢ Ckaritsble Trust
Independent exaffliner's re￿rtt0 the Truste¢5 of Thc Lo¢w8 Childrcn's Centre Charltable Tn
I rewbrt on the accounts of the trust for the year eDda 31 De£eM￿ 2020 which are set out on pages 4 to
Res￿tive res￿￿8￿bilItieS of trL8tees and euminer
The Ch￿Ity'S tnLSt&s are rwN￿5ib1e fortk preparation of the accounts. The thity's I￿strES consider
that an audit is not requiTeil for this yrat under sedion 144(2} of the Charities A¢t 201 I (the 2011 Act)
and that independent exalnination is needed.
It is my responsibility to:
examine the accounts undersectiiyn 145 of the 2011 ACL
to follow the pr(Kedures laid down in the Get￿al Directions given by the Clwtty Commi55ion
{under stxtioR 145(SXb) of the 2011 ACL and
state whether particular Inal￿ have com¢ to my attentioD.
Basis of iDdependtMt eumiDer's rewtyrt
My ¢xamtnat&on w&5 carried out in accordan(z Gener81 Directions given by the Charity
Cornmission. An examination includes a review of the aecountÈng r￿Or(l$ kept by the charity and a
comparisott of the accounts presented with th05C teconts. It a150 I￿ludeS consideY3tiovh of any unusual
it¢ms or disclosur¢s Én the accoun￿ and seeking explanations from you &8 concerning any such
matters. The procethjres UTNlert4ken do nol Provide all the evidence that W￿ld wuired in an audit
and consequently no opinion is given &8 to whether thc aC￿uDts prescnt a 'tn* and fair. view and the
rerM)rt is limited to those matteTS set out in the ststement below.
Independent e￿Miner'S statemenl
In connection with my exami￿On. no matter h&$ come to my attention:
which giv¢5 me Fc&fonable to believe that iffj any material Eespeci the requirements:
lo keep accounting ￿Or& in accordantt with Section 130 of the 2011 Ac¢ and
. lo prepar¢ accounts which arwrd with th¢ a¢Wmti￿ records and comply with the ￿untIng
r4uirem¢nts of the 2011 Act bave noi tY£n met
I have no concerns and have coN* ￿ro&S no other matters in connection with the examination to which
attention should be drawn in this to enabk a prw unde￿￿ng of the ac(x)unts to iK teached.
/¥*>> 3yts•> 26 July 2021
Timothy L Sthon Bsc FCA
TC Group
Level l Devonshite Ho¥Jse
On¢ Mayfair Place
London WIJ 8AJ

The iA)tss ChildreA?g Cetttre Ch•riknble Tr#st
Statement of finan¢tal actrytties for th¢ year entsl 31 Decembcr 2020
2020
2019
Income
Donations and legacÈes
CEwitable athiviiies
Inveslm¢ni income
142.223
8,733
323
67.602
7,660
897
Total
151279
76,159
Expenditure
Direct charitable eX￿￿dIt￿re
Charltable activities
126.060
T7.707
Other eIptnditsre
BaDk Charges
1.121
739
1.121
739
Totsl expenditure
127.181
78,446
Net movement in fifftds
24.(￿8
(2,287)
Total funds brought fonvard
164,672
166,959
Total fuuiLs Ca￿led forwanl
18&770
164.672
All Atieome and expenditure is derived from attrLstrieted *etivi(ie&
The ststemeAt of f￿0¢1*1 a¢livitsts imdudes all gaiD5 and lasses i* the ytar.

Th¢ ￿tU5 Children's Centre Charit*ble Trust
Balance sheet as ai 31 D￿¢mber 2020
2020
2019
Current Assets
C&8h at bank and kn hand
188.770
164.672
188.770
l (A.672
Creditors: Amounts lalling due
wilhin one vear
Totsl Assets Current Ll•bililies
188.770
164.677
188.770
164.67•
Represented bv:
Unreslrictcd funds
Reslri¢ted funds
188.770
164,672
188.770
F Mccoll

The Childrell's Centre Charitable Tr&¥t
Notes fonning part of the accounts for the year ended 31 DeCem1￿r 2020
I ACCOUNTING POLlCtES
Basis of AccouHtiD8
Thc financial statements have Ixen prepared in accorda￿¢ with the Statrment of Recommended Pra¢ttce:
Accounting and Reporting by Charities preparing theiraccounts in accordance with the Financial Rep(>rting
Swidard applicable in the UK (FRS 102) publi$hed on 16 July 2014. the Financial Reporting Standard
applicable in the UK (FRS 102) and the Charitses Act 2011.
The Charity wnsiittbt¢5 a public knefit entity &s defined by FRS 102.
The accounts have been preparnj undu the historical cost convention with items Tecognised at cost or
transaction valu¢ unle&8 otherwise stst¢d in the relevant no￿ to these a¢¢ounts.
The trustees consider that there are no material unceriainties about the Charity's ability to
continue as a going concern.
IDeome retoRnttlon
Income is derived from subscription& donaiions and inva8uneni iNXDe. All income 15 r￿gnised onLe
the charity h&s entitlement to the income. there is sufficient certainty or receipt and so it is probabl¢ that
the income will be received and the amounl of incorne received ¢8n k me&sured reliably.
Subscription. donation and investmesrt I￿orne are All accounted for on the da* of receipt In￿ the Charity's
bank accounL
ExpeDdltsre rc¢o8fditlo
Liabilities are recognis¢d &5 expendittkre as soon a5 there is a legal or CofLstructive obligation committing
the charity to that expenditu￿ it is probable that settlement will be required and the amount of obligation
can be m￿uled reliably.
All expenses are allo¢at¢d or apportioned to the gpplicable ex&￿dIture headings in the statement of
financial activities.
2. Inde￿nd¢￿t Examiner's Remu•era¢ion
The lrtder*ndent Examiner's remwvation w&8 £nil (201*. £nil)
3. Related prty #nd Ir¥sl¢e4' ¢xpew8 axd rennner*lioM
The trustees all giv¢ r￿elY of theirtime ex[trtI￿ widxNrt any forni of remuneration or other benefit in
cash or kind. Expenses paid to the tDJstees in the y¢4r iotslled £nil (2019: £509) 8nd these exrRnses were
reimbursement of charitAble cfjntrl￿llo￿8 by l truste¢ on Pxhalf of th¢ chaTity.
There were no Teiated party transactions duTiTrg the year (2019: £nil)