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2023-12-31-accounts

Page
Trustees' Annual
Report
1-9
Report of the Independent Auditor 10 - 12
Statement of Financial
Activities
13
Balance Sheet
Statement ofCash Flows 15
Notes to the Financial Statements 16-24

Reference and adm Reference and adm Reference and adm i nistrative
deta
ils
Directors/Trustees Adem Arkadas-Thibert
Eva Geidenmark
Aoife Nolan
Kirsten Sandberg
Margaret
Tuite
(Chair)
Tomas Ayuso
Jerusha
Burnham
Enakshi
Thukral
Kevin Koh
Senior Management Leo Ratledge
(GRIN Co-Director)
Lianne Minasian(GRIN Co-Director)
Registered/Principal Office Unit SB.152, China Works
Black Prince Road
London
SE17SJ
Charity Name: Child Rights International Network —GRIN
Charity Registration Number 1125925
Company Registration Number 06653398
Auditors Myrus Smith Chartered Accountants
Norman
House
8 Burnell Road
Sutton, Surrey
SM1 4BW
Bank CAF Bank Limited
25 Kings
Hill Avenue
Kings
Hill
VVest Mailing,
Kent
ME194JQ

FOR THE YEAR EN DED 31 DECE MBER 2023
Unrestricted Restricted Total Total
Notes Funds Funds Funds Funds
2023 2023 2023 2022
F F F
Income from:
Charitable
activities
680,120 229,651 909,771 943,322
Investments
—income
28,387 28,387 5,612
Other income 'I,559 1,559 110
710,066 229,651 939,717 949,044
Expenditure
on:
Charitable
Activities
578,169 180,296 758,465 818,784
578,169 'I80,296 758,465 818,784
Net income/(expenditure) 131,897 49,355 181,252 130,260
Transfers
between
funds
Net movement in funds 13'I,897 49,355 181,252 130,260
Reconciliation offunds
Balance brought forward 1,074,033 3,274 1,077,307 947,047
Balance carried forward F1,205,930 F52,629 E1,258,559 F1,077,307

Notes 2023 2022
Fixed Assets
Tangible assets
Current Assets
Debtors 28,591 26,671
Cash at bank and in hand 1,527,051 1,771,137
1,552,642 1,797,808
Creditors: amounts faIling due within
one year 10 297,083 720,501
Net Current Assets 1,077,307
NET ASSETS 1,258,559 E1,077,307
Represented by:
FUNDS
Restricted 12 52,629 3,274
Unrestricted 12 1,205,930 1,074,033
81,258,559 5.1,077,307

2023 2022
Cash flows from operating activities:
Net movement
in funds per
statement
of
financial activities 181,252 130,260
Adjustments
for:
Depreciation 1,654
Profit on disposal oftangible
fixed assets
Bank interest receivable (28,387) (5,612)
(Increase)/decrease
in debtors
(1,920) 878
(Decrease)/increase
in creditors
(423,418) 127,702
Net cash (usedin) iprovided by operating activities (272,473) 254,882
Cash flows from investing activities:
Bank interest received 28,387 5,612
Purchase oftangible
fixed assets
Proceeds from disposal oftangible
fixed
assets
Net cash provided byl(usedin)
investing
activities 28,387 5,612
Change
in cash and cash
equivalents in the year (244,086) 260,494
Cash and cash equivalents brought forward 1,771,137 1,510,643
Cash and cash equivalents carried forward E1,527,051 E1,771,137
Analysis ofcash and cash equivalents 2023 2022
Cash at bank F1,527,051 E1,771,137

INCOME FROM C HA RITA BLE A CTIVITI ES
Unrestricted Restricted Total Total
Funds Funds 2023 2022
Grants and Contracts
The Joseph Rowntree Charitable Trust 9,275 55,917 65,192 53,000
Oak Foundation 124,376 124,376 94,690
Wellspring 596,325 596,325 684,539
Save the Children Sweden 7,257 7,257 7,835
Neo Philanthropy 2,957
IFEXProjects 15,048
Tides Broad Ready 34,535 34,535
New Venture
Fund
67,263 67,263 67,479
Global Campus of Human Rights 14,823 14,823 16,024
Matrix Chambers 1,750
F680,120 f229,651 8909,771 2943,322

Of the f943,322
restricted
funds.
OTHER INCOIIE
recogni sed
in 202
2, 8750,667 related
t
o unrestricted funds
and
f192,655 t
Unrestricted Restricted Total Total
Funds Funds 2023 2022
F E
Gifts and donations 1,059 1,059 110
Legacy 500 500
f1,559 KNil F1,559 F110
All ofthe 2110recognised in 2022 was related to unrestricted funds.
EXPENDITURE ON CHARITABLE ACTIVITIES
Unrestricted Restricted Total Total
Funds Funds 2023 2022
E E
Direct Costs
Salaries, fees and related costs 517,961 152,564 670,525 627,298
Activities costs 16,165 24,453 40,618 146,132
Foreign exchange losses 14,527 14,527 12,964
548,653 177,017 725,670 786,394
Support Costs
Premises costs 7,173 1,895 9,068 8,196
Office and administration costs 'I2,964 1,184 14,148 16,462
Website, computer and ITcosts 5,409 100 5,509 3,733
Governance (see note 5) 3,970 100 4,070 3,979
29,516 3,279 32,795 32,370
578,169 180,296 758,465 818,764

FOR THE FOR THE YEA R ENDED 31 DECEM
lcontd. ..
BER 2023
5. GOVERNANCE COSTS 2023 2022
F
Auditors remuneration -Audit services 3,370 3,270
—Non-audit services 700 600
Council meetings 109
E4,070 E3,979
6. STAFF COSTS 2023 2022
Wages and salaries 405,999 409,491
Redundancy 30,000
Social security
Pension costs (defined
contribution schemes) 37,253
21,235
26,489
20,475
2464,487 F486,455

NET INCOIIIIE
Net income is stated after charging/(crediting): 2023 2022
Auditor's
remuneration
4,070 3,870
Depreciation
Operating
lease rentals
9,068 1,654
8,196

TANGIBLE FIXEDASS ETS
Office Computer
Furniture Equipment Total
F
Cost
At 1 January 2023 1,049 11,838 12,887
Additions
At 31 December 2023 1,049 11,838 12,887
Depreciation
At 1 January 2023 1,049 11,838 12,887
Charge for the year
At 31 December 2023 1,049 11,838 12,887
Net Book Value
At 31 December 2023 FNil FNil
At 31 December 2022 FNil FNil ENil
DEBTORS
2023 2022
Pre payments 2,750 1,990
Other debtors 6,879 1,395
Accrued income 18,962 23,286
F28,591 f26,671
CREDITORS: Amounts falling due within one year
2023
Tax and Social Security 6,734 6,970
Accruals 8,459 12,616
Deferred
income
281,890 678,410
Other creditors 22,505
297,083 F730,501

CREDITOR S: Amounts
falling du
e within one year /contd
Balance Balance
at at
1 January Additions
in
Released 31 December
2023 the year to income 2023
Analysis of deferred income f'.
Wel!spring
Tides Broad
Ready 539,091
32,466
200,991
34,836
580,964
35,370
159,118
31,932
New Venture Fund 45,290 50,000 67,263 28,027
Oak Foundation 61,563 125,627 124,377 62,813
7678,'!40 fA11,454 F807,974 F281,890

Unrestricted Restricted Total
Funds Funds Funds
Fixed assets
Current assets 1,408,268 147,374 1,555,642
Current liabilities (202,338) (94,745) (297,083)
As at 31 December 2023 D,205,930 F52,629 E1,258,559
Compara
follows.
'
tive
information
for the analysi
s
of net assets
between
fun
ds
in the previ
ous
year is as
Unrestricted Restricted Total
Funds Funds Funds
E
Fixed assets
Current assets 1,732,971 64,837 1,797,808
Current liabilities (658,938) (61,563) (720,501)
As at 31 December 2022 61,074,033 E3,274 E1,077,307

FO FO FO R TH E YE AR ENDED 31
/contd. ..
DECEMBER 2023
12. MOVEMENT
IN
FUNDS Balance Balance
at At 31
1 January December
2023 Income Expenditure Transfers 2023
E
Unrestricted
Funds
General
Funds
1,074,033 710,066 578,169 1,205,930
Restricted Funds
Ending
impunity
for Sexual Violence (6,221) 124,376 90,343 27,8'I2
Ending
Violation
ofChildren's Rights 2,537 55,917 38,777 19,677
Protecting
Children
from harmful
Chemicals
in the
EU and beyond 34,535 32,464 2,071
Ending
Child Sexual
Exploitation and
Abuse 3,630 2,114 1,516
Advancing
Children's
Rights
Strategic Litigation 1,902 14,823 15,473 1,252
Children's
Rights
Approach to
Encryption 1,426 1,125 301
Sub-totals 3,274 229,651 180,296 52,629
E1,077,307 F939,717 2758,465 FNII E1,258,559

Balance Balance
at At 31
1 January December
2022 income Expenditure Transfers 2022
E E
Unrestricted
Funds
Generai Funds 923,440 756,389 605,796 1,074,033
Restr icted Funds
CSI Feliowship 565 565
Ending
impunity
for Sexual Violence 9,433 94,690 110,344 (6,221)
Ending
Military
Ending Violation
Recruitment
of Children's
Rights 60 53,000 60
50,463
2,537
Building
Internal
Capacity to Engage
in Strategic Future Thinking 9,594 2,957 'I2,551
Access to Justice for Chiidren's
Rights 1,750 1,767
Ending
Child Sexual Exploitation
Abuse
and 487 9,186 6,043 3,630
Advancing
Children's
Strategic Litigation
Rights 3,451 'l6,024 'I7,573 1,902
Children's
Rights Approach
to
Encryption 'l5,048 13,622 1,426
Sub-totals 23,607 192,655 212,988 3,274
f947,047 f949,044 f818,784 ENil E1,077,307

Minimum
lease payments
under non-cancellable
oper
ating
leases fall due as follows:
Land and Buildings 2023 2022
Operating
leases payable
within:
1 year F13,104 RNII
1-5years FNil &Nil