2021-12-31-accounts

Child's i Foundation Annual Report and Financlal Ststements 31 Decembef 2021 Comparty Linpted Lry l>Jare Regstratic¥) Number C￿74427 IErnd aThJWè*81 1126212 -ABDKPIt49• 74 COMPANIES HOUSE

Contents Reference and athinistratrve infonnation Chair's fore4vord CEO'S for4vord Trustees. rep)rt lThJependent auditor's report 21 Financial statements Consolhjated Statement of financial activrties inc0￿rating income and expenditure account Balance sheets 27 Consolided staemnt of cash flows 28 Principal accounts.ng poliC￿S 29 Notes tr the financial stements 33 ChikJ's i Foundation

Reference and admlnistrative infonnation Tn￿tte5 Madeleine Harding (Chairl Debbie Clarke Ivice Ch•r) Ade Adetosoye Victoria Bakulumpagi Jcel Kibazo Caroline Lubawuluba Beate Sorum Chief Executive Offic•r Christopher MLwAnguzi Founder Lucy Buck Registered addres5 Abbots Rift Monastery Gardens Rotherfiekl East Sussex 3NB Company registration number 06674427 Chaffty registratlon number 1126212 Auditor Buzzxott LLP 130 wc￿ Street London EC2V 6DL Bankevs Charities Foundation 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4TA Website Child's i Foundation 1

Trustees, report Year lo 310ecember 2021 1) Introduction Chairfs foreword There's no denying 2021 was a challenging year. Ccrring. as rt did. on the bxk of many months of bckdowns and Covid19 reslllctions we had to ask so much of our teams both in the UK and Uganda. It has been a Sour￿ of great prKle to wlness how, under the able leadership of our CEO Christopher Muwanguzi. they have Stepped up again and achieved so much. More about the impact of our work 15 detailed in Christopher's report below. coukl not have done it wrthout the irTr¢red￿￿ 5UPPOrt of our donors. There is a h)ng list of organisalions and people who have been by our side throughout this year and I wanl lo say how enomiousty grateful we are to you all. Particular thanks musl go lo UBS OPTIMUS, Medicor. St. James's PL￿e Foundation. Norton Rose Fulbright, the 'Co-Nordic DoncKs'. Oak Fryjndalion. OWn Foundaticm and Grand Chalbènges Canada. welcomed c￿e new member to our board of trustees this year. Caroline Lubale-Buluba, a Ugandan. joined us in May from Chri%tian Aid and has brought a wekome fresh perspe¢tNe to fvndraising auoss a broad range of sectors. Unfortunatety. we said gocxlbye lo Irustees Joanna Ralling arbj Simon GO(th￿rth and thank them for their input and support during their tenu￿. In addilKJn lo our regular board and subcommittee meetings. the trustees remained in close contact throughout this year to enable decision-making lo keep pa￿ with ever<hanging circumstances. Once again. I woukl like lo offer my sin￿re thank5 to all the Iruslees both in the UK and Ugar￿a who have devoted so mud) of their time and offered such wise counsel throughout the year. In Uganda, as with the rest of the world, the effects of the pandemic have been felt most by those who have the least and the need lo ensure Ihat orphanages do nol become the solutton for families in crssis is greater than ever. As we emerged from lockdowns and restnclions, 2022 presented a great opportunty lo renew and redoub￿ our efforts to ensure that every chikl grvws up in a safe and k)ving famity. Madeleine Hardirvj ooUrJ4 Chair of the Trustees Child's i FoUndat￿n 2

Trustees, report Year lo 31 December 2021 CEO'S loreword Covid19 is continuing to Taise signfficarht question5 and challenges across all aspecls of how we live. and how our societies function. The 50cK>eCO￿rniC crisis that is following in its wake is being experienced in very drfferenl ways by the most vulnerable in the cOmmunit￿S we Suppo￿ To that effect. our strategy has been lo f￿￿S our approach on local￿ led response and recovery lo ensure that we are priori11sing the community's abil to wrth5tarKI the emerging shcth and to come back stronger as they rebuld ￿ the fijlure. We continue lo work dose￿ wryth the national and local U￿rnment to ensure that system change 15 led by the governryEnl in collaborab.on Nwth community ￿ders. In thi5 reporting year we akn wekomed a new inveslmenl and mentoring partner Martin James Foundation. Martin James belEves in the power of local￿ led solutions, so together over the next hvo years we wll work colL3bor31wely. be led by local communitses, and grassroots organisations to idenlfy moo 8hernalive families (community parents and foster ca￿r$I who we will up skill to provKle qualty 8ttemalTve famify based p￿CementS to chrkI￿n that are not ab￿ to go back lo their b￿bOY[Cal famils, and prevent them spending even one night in an 0￿hanage. Through this partnership we are also . dixumentirrfJ our leaming and the various models from cwr grass root partners that we will submit as eviden￿ for wlicy devekipment and strengthening around famity based options that exist and can be replcd ￿OsS Uganda. We are leawng no voice behir5d as we continue to amplrfy the voices of care experienced youth and parents through communty youth wellbeing groups and peer parenting and advocacy groups. IAÈ thank our partner UBS Optimus Foundalh?n for making (( possible lo amplfy and te led by these imr*)rtant votis. We have also stsrted to develop our rtext strategy, an exciting 7 year plan that will enable us lo scale our work to re&h many mole children and strengthen many more families. IAts thk fcmward to unvwling this in D￿eMtser 2022. Our participatory approach will continue to ensure that ￿al communities are lewjing the solutKJns lo ￿dresS emerging challenges. as well as offering their ideas, experience and per5pectNes." helping us to respond quickty as well as ￿adIng the long term solutions that wdl ensure Ihal chIld￿n remain in strong arKI connected families. Christopher Muwanguzi CEO Child's i Foundation 3

Tru$tees' report Year to 31 D￿ernber 2021 2) Strategic Report VISION Our wsion i8 that ¢)ne day. in a Uganda free of 0￿han8yeS. all chiklren wrll belong lo an(J grow up in a safe and lomng knity. We want to enable Uganda to ful￿ commit as a rtal￿n lo curb Ihe spre&J of orphanages. repurposing the orphanages that exisl and reimaginiNJ the way rt cares for vulnerable children and young pet)p￿. OUR WORK Orphanages are separating familie5. frncturing cL¥nmunities, ullimatety hamiing children. They stand in the way of a Ihriwng SLK￿ty yel Ihey are still being set-up and run, in spite of the huge cost to chikyien's wellbeing and Uganda as a whole. Child's i Foundation is developing a blueprint for sustainable altematives lo orphanages.. Iruty social senrices run by and for communrties lo strengthen families and support them to raise their children, as well as finding new fosler and a(loptNe famil￿ for those who need them. We're helping lo reimagine the whc4e chibj proledKsn and child care system, repurpose orphanages. arKI rebuikj seThices at the heart of communrties that are des¥ned to strengthen arKI 5UPPOrt birth. f051er and &SJptive parents. WHERE WE OPERATE Child's i Foundation works in Uganda. 5((ualed in East Africa. Our approach 15 to largel specific regions xross Uganda where we can d￿K)nstrate our model wilh the intention of scaling r( throijgh partnerships across the ¢ounlry to achieve our visK)n. In partnership wrth the govemment, we cur￿nty woth in Mpigi and Tororo al district level. In add((ion lo this, we are working in the Makindye dmsion of Kampala. the capital of Uganda. By including both rural and urban seth"ngs, we are prowding a hc4istic blueprint to make sure that eventually. across all districts, no child ever has lo spend one night in an orphana3e. We are also working in Wakiso district to build the local govemmenl's capacity to create qualrty attemative5 to o¥phanages and in Ma5aka. and Jinia through local partners. Our aMbr¢￿)n is not ortty to change the way children a￿ cared for in Uganda, bul to spearhead a global nN)Ve￿nt for care refomi. are a founding member of Transfomi Alliance Afrtca. a grwng ￿llectiVe of speckalist natK)nal NGOS working across Africa all commrtted to this cause and. together wilh our friends and partners across the wodd. we believe we can ￿hleve the change Ihat wll eventualty consign orphanages to the history books. We will sh￿l¥CaSe what has been achbeved in Uganda to demonstrate what is possib￿. WHY IS THIS WORK NEEDED7 Most ¢hiklren who live in orphanages have at least one liwng parenl, bLrt povety. disability and other pressures force families to relinquish Iheir chikjren lo damaging ins1rtLrt￿ns. By supporting families to slay together, reunitsng families who have been separated by the orphanage system and building new famil*s through fostering and adoption we are showing that there is a better way to care for children. Over 80 years of research frc¥n across the workl has demonstrated significant ham) of instrtutionalisation on children. These children are deprived of loving parental care and may consequenlty suffer lrfe4ong physical and psychobgical hami. Chiklren who grow up in instrtutions experience attachment dwrders, cconrtwe and devekipmenlal delays, and a lack of social and lrfe skills ￿Ing to murt]'ple disajvanlages during adulthood. Long-tem effects of Iwing in inslitutions can also include disability. increased Rtes of mental heatth problems. involvement in uiminal behawour, and suicide. Chibs's i Foundation 4

Trustees. report Year to 31 D￿ember 2021 Uganda holds IM)e of the hwhest nunbers of chiklren in inslf(utions in East Africa. a phenomenon that saw a signifunt increase since the 199Os. By 2012, the number of institutions for ¢hilJren in the ￿untry exploded.. a baseline s￿￿eY conducted by the government at the time estimated 50,000 chihjren growing up across 800 institutions. CovK119 has generated ￿nSKJerab1e challenge5. Many in5titution5 were suddenly left wrthout much support, and the govemment had lo slep in lo prowde food. We have experienced and supported children being abrupt￿ relumed lo their families from inslilulions wthout any due process or ongoing fr￿nitori￿9. leaving the children highly vijlnerable to abuse and negknl. ACHIEVEMEKfs- 2021 REVIEW Overall Progress rnade in 2021 For most of 2021, our work irb the corrffiunty continued lo be impaded by Covid19. Our partner and collaboralKJn support portfc4io remained slable desprte the end of UKAID'S programrne Leave No Chikl Behind in March 2021. continued to work Closely wrth the local and national government including the Chihj helpline to respond lo Safeguarding concerns through the Probats"on and Welfare offi￿rS in our districts of operalbon. Child's i also played a key role in promoting the recentty approved National Child Policy in Makindye DNision of Karnpala, Tororo and Mpigi district. We have maintained good working ￿E*lON$ With our partnets in govemment and among like•minded civil society organi5alKJns. A key program that augmented the organisalion's efforts was the Youth Mentsl Heatth Wellbeing pik)I project. implemented in partnership wlh Uganda Care Leavers Association. Makerere UnNer5rty and No Limit Generation with 5UPPOrt from Grand Challenges Canada. We are exlremely grateful to all our investors and supporters including UBS OPTIMUS. Med￿, St James's Pla￿ Foundation. Norton Rose Fulbright. the 'Ci>Nordic Don0￿,, Oak Foundat￿n. o￿n FoundatKJn and GraThJ Challenges Canada. Strategic aim 1: Pione•rth• closurn of orphan48s at • district l•vel Toron) District We ry)nlinued lo vhJrf( in Tororo dIStr￿t folbJ¥n"ng the Su￿ssful Iransfomialion of Iwo institLrtions. Smile Africa ministn.es and Satration Army. We worked closely wf(h the Salvation Amw leadership to transform their institution into a vocational centre (Communty Hub} to benefrt the wider communty- At district level we maintained good and collaboralNe relations wilh the Communty develcwent department. We a￿0 worked in ￿llabOratsON with 275 Cornmunty volunteers and 11 Comrnunrty Development Nehvths who have contmued to pL3y a critical role in ensurry that f￿nilIeS thrive and stsy together. Child's i Foundation 5

Trustees, report Year to 31 December 2021 Specffic achievements from Torwo during Ihe peri()J under review include; monitoring of 23 chiklren who were 1ransll￿ned inlo familtes durirMJ 2020. training of 59 new Communty Devekpment Network membws. contsnued monitoring of 275 &tive Communty Volunteers ICVs}. Wthing ekjsety with our fte￿Ik ol skilled up and twsted community Vo￿n1eerS and the Communty Develcyment neh¥orks. we were able to reach 11. 201 children during the heuhl of the Covid 19 pandemic and the imposed restn"ctions The support provided induded parenting and nLrtrilK)n. famity slrenglhening, income 9eneration, emergency supplies including food. support in agrKuWure equipment and rent. 14Ve have also maintaned gcd reLqtionships the repurposed children's homes, now communty hubs. addressing the root causes of chibj and family separation. Mplgl Dlstrlct Building on p￿viOUS success and implewenting lessons kamt from our work in Tororo District. we are wothing closely with the ILKal govemment ￿ MP￿31 to transform our second distrKf. Mpigi has a smaller population than Tororo. but has t￿h1 limes the number of instrtutions116 in total. compared wrth 2 in Tororo). We have developed Memorandums of Understanding (Mou'sl wrth 2 oul of the 3 orphanages we will work wth over the next three years. We have built strong relationship wifh the DiStr￿t Probath"on and Social Welfare Officer IPSWOI, who has provided our Area Man•>r wrth offKe Sp￿ al the DiStr￿t headquarters and also been our key focal person for our work in the District. 21 children were Sup￿]rted to transition from one of the orphanages in Mpigi. to be reunited wrth their families or to move to famity based care. Support for these children and families will continue in the form of i￿1 pLacement supwrt. A further 2 orphanages have sNJned Mou's wih us and have agreed lo transition 86 children back to their families and ccrfnmunrties. will ultimatefy help them transition their services into communty hubs. We have established 8 new Community Developff￿nI Nefvnrk5 acros5 6 sub counties. the council and al dislrid thl. ￿ trained 181 CDN members. In the reporting year, 11.201 chihjren from 2.800 families were re￿hed. supported and prevented from unnecessary separ*1￿. 2.545 chiklren from 509 families were supported through our ACTfvE Famity Support approach, with parenting. tsmity strengthening. income generation and emergency support including and rent. Through evaluat￿ queslronnaires we have estsblished that families have developed the skills to ccpe. save lo build reserves. and have also developed the resilie￿2 to cope wrth slKcks. Communty volunteers were trained, and register&J lo prowde support lo families in their communities and to monitor antl report safeguarding concems. Communty volunteers are trained in case management, ch￿1 Prot￿m)n. and how lo report concems. hekl leaming sessions with 6 staff from 3 0￿hanageS and trained them on the importance of famity based care. Child'5 i Foundation 6

Tru$lees' report Yw to 31 ￿mber 2021 Strategic airn 2: Create Ihe ￿nditIonS lo eliminate Institutional care In Kampala: We implemented an emergency projed lo reS￿d to the most vulnerable children and faMil￿S in the communty affeded by Cowd 19 and the mitigatffi rreasures pul in place. with support from the Oak FOundat￿n emergency grant. We vKJrked ¢￿SelY wilh our trained and estsblished nets¥ork of communty volunteers to rexh families in need and to delNer much needed support to get faMil￿S bac￿ on track. Communty volunteers also delwered C¢)VK119 awareness informats'on. 13 young adutts ￿ed 17-28 have been lonsrtK)ned from institutional care to independent INbng ￿ Makinoye. 26 young adums have been sUpp￿ted to develop a business through mentorship and small business grants as Ihey transition into independent hw'ng. established 4 new C¢JYMnunty Development Nehvorks across 4 wards and trained 52 members. Through this work we were able to hjenlfy and reach 8.232 children including 205 chiklren wrth disablltt￿S in the drwis￿n. supporting them through parenting. family slrenglhening. income generation. emergency support induding food and rent. Of 8.232 children reached. 1.4￿ chihjren from 362 f￿lIbe$ recewed ACTIVE Family support. Wrth the grant from Oak Foundakn"on we were able to draw on key lessons about slrengthening and developing our ernergency response during crisis. We utilised our e￿stIng netsvork of community votunleers who were upskilled to disseminate Cwd19 inf¢)rmalbtin in Child's i dislrKls of operation. equipped 40 communty volunteers in the kindye dwision wrth bicydes and nwjbile phor￿, to prowde emergency support to families and their surrounding corrfflunittes. 60 ne4¥ CDN membets in 4 r￿wWard5 of Ggaba. Bukasa, Kibuye 2 and Luwafv were also trained. The CDN members received ITaining on Child protection, case management, deinslrtLrtionalization and alternative care. Durin9 this reporting period. 11 chikI￿n and yourg adurts transitioned institutional to knity and community based care. In this ￿p0￿.n9 year. with support from Grand Challenges Canada we launched a pilot project to support and upskill youths Wrth lived experience of care lo become youth Wellbeing charnp￿ns. The project seeks lo address the gap in inlegred mentsl healih and wellbeing support for youth and part￿￿larty young people with INed experience of care IYPLEC). The project is being implemented in partnetship with Amemative Care Initiatives, Makerere UnNersity and No Limrt General)n. Child's i Foundation 7

Trustses. report Year to 311)ecember 2021 Strategic airn 3: Build capacty and capability to enablè the safe ¢losurn of orphanages In 2021, we trained.. 200 C(xnmunty VO￿AleerS bringing our totsl nunknr of volunteets to 700. 120 CL*nmuAty Development Nehvork member5. this rnclude5 rnember5 of the comrnuntty. local govemment officols and NGO stsff. Members were trained in eommunty support approaches. gatekeeping. safeguarding. altematNe care and care refomi. ' 16 staff and 80 Sctial WJIke￿ in mental heahh and wellbeing support. The sessions were facilrtated by a psychob3iSt consultant Collopled to support the ffEntal wellbeing project supported by Grand Challenges Canada. IAtJrking with Makerere University, Ihe same training was also extended to final year st￿ent ￿la1 workers. 42 joumalists on ￿porting on issues relaled to care reform. and on ethical and respectftjl reporting on chiklren experiencing violence and abuse. The joumalist training was delNered in partnership with Uganda Child Rights NGO Ne￿rk. Follow"ng the successful transition of chiklren from Sa￿all0￿ Am)y ￿ Tororo, the instilulKJn was supported with equipment to set up a vocational training cenlre. The SafvalN)n Army has started the process of registering the premises as a vocatitinal centre and recwited 8 tLrtor for Ihe tailoring section. Strategic aim 4: Infiuen¢e key audiences to prforltise family4>ased care to reduce the reliance on orphanages In October 2021 we participated in the psychosctial support forum. aimed at forging sustainable and innovative ways of addressing the increased mental health and psychosocial support needs of the country and beyond. This served as a platfom to nehvork with governrnenl officiafs and olher organFsations including Ministry of Health officials, Ministry of Gender Labour and Social Oevelopment officials, REPSSI. National Association of Social Workers of Uganda INASIfvU) and the Swedish Embassy. M&Jia advccacy.. Vle have placed a high kwrity on communicating infcm)alion aboul child protection to the Publ￿ to ensure that the c¢Ynmunities receive ￿levant information regarding children. In December 2021. we ran key atha¢y messages and held a talk show together wrth the Probation and Swal welfa￿ Off￿r of Makindye Division lo raise awareness around vitilence againsl chiklren ar￿ the effects of Covid19 on children. Through this, parents were also encouraged lo take children back to schcol follcpwing the promised reopening for physical leaming in 21)22. We continue to WO￿ with the media lo fvrther high1￿h1 Issues of alternative care in Uganda. Capauty building for journalists.. We thed closety with the Uganda Child Rights NGO Networt IUCRNNI to conduct a fdkw-up training of 42 joumali5ts from various rnedia houses in Ugan(Ja_ The training served as a platfom for Chikl'5 1 lo engage with the various media houses. expert5 in Altemative Care to speak lo the ioumalists and build their cawty to report on aifemative care from an inft)rmed perspective. Chiws i Foundation 8

Trustees, report Year to 31 December 2021 Eryagement Tmth govemment". support&l the Ministry of Gender Labour and Social Development (MOGSLDI lo conduct a communty dialc>Jue in Mpigi District {Kammengo Sub county) as part of the activities to commerrnrate the Intemational Day of the Family. A total ol 30 participanls attended the communty diakyJue. Strategic aim 5: Strengthen Ch71d's i Foundatlon to deliver our strategy To achieve this strategic aim in 2021. we undertook the folk)wing'. Our fundraising team in the UK. continued lo strengthen reL4lionships v￿tti current donoTS and has also developed some new donor relatb)nships. We did not hold any physical events bul held online I virtual events wthich enabled us to continue to reach and maintsin re￿lIOnshIpS with our regular don0￿. We continue to strive to delrver the very best experience to al of our donors by bu1￿1n9 trust, being transparent in all of our communicatKJns and meeling fundraising qualty standards. We received complaints from the Fundraising Regulator in 2021 (nor have we in any prewous year}. In 2021 we invested our tme and effort in devekoing our fundraising in Uganda. Working with organisation leadership. meetings were held with CRVPF (Children's Right5 and Violence Prevention Fund), Terre De homes (TDH}. Lakarmissionen, Caritas Swtzerland ICACH) and CNsouTce Africa. The meetings served to inlrc#Juce Child's i Foundation lo the funding partners and also for Child's i to gain an Unde￿tandIng about their funding operath.ons and program focus. These indude protect#Jn. educat￿￿ and eCOnc¥n￿ security. Staff capacity development and sUPPOrt to wellbeing.. For the most part of 2021. the organisation focused on ensuring that the staff capacity devebpment was adequately supported through training in rele￿ant areas such as mental heatth. safeguarding and risk management. In general HR took lead in providing all rounded staff wellbeing support. eSpe￿alty wrth the enwence of rw CovJ19 strains gksbalty. The CovKk19 extension was added lo the Uganda insurance cover in order lo ensure that our staff have access to medic81 f￿111￿eS and care in the event that they contracted Covk119. Team buikling.. To crown the year, we held a fxilrtaled team building event. Having gone through a challenging period, the onethday thity was crrtul in fostering better communution and collaboration among the Child's i leam members. as well as to improve staff n￿rale. In the future. we pL4n to hot(J these quartety as a means to keep slaff engaged 81 all thls. Polictes.. Vlrth the support of the Board. VR re¥￿•￿d the folkA¥ing policies: Safeguarding The FinarKe and Pr(KU￿W￿nt Policy The Errwknymenl Handbc*)k Ghjbal Anli-money Laurthring & Anti-TerroTr5m Poli Global An￿ribery Pohcy that replaced the UG Anli-8ribery Pol Child's i Foundation 9

Trustees. rnport Year lo 31 December 2021 Global Fundraising Polvi Global Password Policy Global Prr4acy Pol PSEA Policy- that ieplxed the Sexual harassment polw as it is broader Risk Management Pol UG Remote )Atsthing Pol Staff engagemant during the pandemic In 2021, Uganda experienced iwo vraves of the Cwd19 virus which led lo restrictions on economK actNity and mobility lo curb the spread. The second wave impacted our staff swjnificandy with some contracting Covwj 19. Amongst staff we emphasised •Jherence to safety, highlighted through organisational and government Standard Operating Prc¢edures ISoP'sl. IAÈ also priorilised slaff and their family members. weware while worting towards rebuihjing and recovery from the pandemic. Upon the lffting of restrKbons follovthng the kxkdcffii in Uganda from June lo July 2021. caLrtiou$ return to wort fomula was ajopted, featuring a hybrid of remote wotking and physical attendance at the premises to ensu￿ th81 CovK119 SOP'S were observed. We Continued to rely on the communty structures lo provide support lo our benefici4rs on the ground. Our Community Volunteets and staff members ca￿￿n9 out field were provided vthh PPE Nthen visf(ing familie5 or carrying out communty wcKk. We also emphasised the importsnce of VacL1nat￿n and brought health workers in lo give talks and address stsff eoneeins t¢W4ards vacunakn"ons. Monlhty team briefings and fortntghlty tssk force meetings were hebj to ensure that the team was kept Infom￿ while prowding a platform for staff to provide feedback or express challenges that were being experEnced. Monltorfng. Evaluation Accountability and Leaming (MEALI During 2021, the team handled the second phase of building our M&AL system lo support our programs and MEAL reporting needs, tracking case management safeguarding. The system was updated with the program related data for all districts of implementation. Dursng this pericil, we revwed our MEAL franwork and updated it wlh more quantifiable indicators in line with the Cutrenl prciecl documents. Eh quarter. the Ma4L team t(x)k the le￿1 in rewe4Mng program perforrnan￿ wrth the prcJram staff. The meetir¥Js sought to assess the gaps, achievements, key learning and best pr￿t￿S to inforn our programming and abo Jentfy strategEs for improvement as necessary. In oddilKsn. we conducted dats qualjty assessments. seNte quality assessments and field spol checks lo ensure a systematt change 8eross prcJrams through fld visits lo the program Child's i Foundation 10

Trustees. report Year to 31 December 2021 As the custDJian for keepir4J track ￿ the organisation's work the MEAL team tc¥)k lead in documenting the key xhwements and impact in the fomi of program reports for iitemal and exlemal use (donor5). End of project evaluat￿ for the UKAID Match funded proj￿t.. With the technical support of an extemal consultant an evaluath)n of the 'No chikl left behind. Transfom)ing chikJren'$ lives by creating a pathway for famity and ¢ommunty Itving for children in institutional care in Rwanda and Uganda (April 201& klarch 31, 2021) was conducted. The project sought lo demonstrat￿In ￿ distinct national contexls-htr•V to build safe eornmunities for children with disabilities. setbng up the ktal communrty-bas&J Serv￿ familie5 need to Ihrwe. preventing the separat￿ of children from their faMil￿s, induding children wi(h disabilities. The project was implemented by Hope and HorrEs for Children and Child's i Foundation (CIFI in Rwanda and Uganda. respectivety. This evaluatb)n aimed to assess and d￿Ument project achievement and impact and capture lessons leamed to infomi current programming and poI￿Y debates on childcare system refoffti. Fulure Plans- 2022 In an increasingly turbulent political and Sacb>e￿nomt climate compounded by the Covid19 pandern￿, business as usual is no longer an optK)n. Our plans for 2022 are clear. we need to fight for children with no vote. 11 is now that we are most needed lo support chihlren at risk and mst likety lo be left behind." children wrthout access lo ￿Ucation and prolech.on throughout this ongoing gh)bal cll5is. As v￿CIneS roll out wthin the western hemisphere, we are gravely concerned about vacune equrty, part￿larty for many of the rural. impoverished communr(ies in which we work. As such. any fiJture plans wll rely on continuing to strengthen our Covid19 response plan amongst the folkhving key Organisalional goals: Strategy review and development. 2022 is the final year of our &year strategy. We intend lo review the current strategy to leam from and address gaps and challenges. We will also pit)Trttse documenkn.ng our achievements so that we can collect eviden￿ lo strengthen our road Map and abilrty lo Influen￿ care reform gbbalty. wll work ￿ry1h the Tororo local governw￿nt to consolidate the work we have been doing and ensure that the district remains ccffimitted to remaining free of orphanages. As part of cAJr Iransit•)n strategy. we wll ensure that the allemalive families. and the C¢)mtr￿1nrtY Development Nefv40rks. remain strong and coordinated by locally led leadership wrth support fr(xn the ProbatKJn and knial vkifare oirw. wll support other IC￿al authonties to ￿sit and leam from Tororo's experien¢e, starting with Wakiso District which has been identified as our local govemment partner that will tske the lead in devek)ping Iheir own foster care prc#3ramme w¢th our technical support. V￿11 continue to roN out foster care. working with partner5 to document learning and good practu to infom policy with particular focus on the Ugar￿a foster care guidelines. We have identified a wlner organisat￿n in Ma5aka district lo support and ensure that we are not doing thi5 work on our own. We wll continue to strengthen our coff￿unty led approach. in Tororo, MpvJi, and Makindye Division, ensuring Ihat community volunleers a￿ trained, slrenglhened and equipped lo respond to family risk in their ccmmunities. This system strengthening approach has already demonstrated suslainabilty in some sub counties and wards that we have safety exrted. allwng kxal go¥err¥nenl to ￿ in lxllab￿tfv>n with communities. Chiki's i Foundation 11

Trustees. report Year lo 31 Decerrer 2021 will strengthen our communrty partnerships through the development of a community of pracltce based on prO￿dIng accessibbe k￿th￿ed9e and reSOUTces lo partneTS, local govemment and the communty on chikl safeguardbng, parenlirwj ¢apacrty. wr￿n￿l health. family 51rengthening, and altemative Care. We wll focus and put particular emphasis on amplfying the voices of families, parents and care experienced youth through our peer parenting 8nd youlh well-being projects. the impact and evKlence of this work ha5 never been rryjre critical as we ensure that INed experience leads the way we devehjp and shape our InterVent￿S wrth the corrffiunty. We will build on our Iransthn work contributing to evidence and the importance of safe transitions when closing or repurposing an orphanage. We would like lo Influen￿ and support the education of more donors that fund institutbjns and Sha￿ the stories of successful transitions as well and ensure that theie is an investment into the root causes of instrtutionaltsakn"on. Risk Assessrnent Child's i Foundation's Risk Register is updated monthty and reported quarterty lor more regularly as required) lo both the UK and Uganda Boards. The trustees have assessed the risks to which the chanty is exposed and are salisffied that systems are in pla￿ lo milMJale exposure to the major risks. The top risks the (wganisation currenlty kns remain as follows.. Risk Risk IAanagementlMitigation Financial Performance & Sustainability Reduct￿nS in lunding undemiines the ability of Ihe ooanisatKJn to lully fund ils woth and meet the needs of rf5 benef￿a￿les. Pre￿jre on unresfncted reseNes poses a nsk to Ihe chatys going concern status. The charity regularty produces 12-month forecasts lo rTh)nitor the financHI F4)sit￿n and ￿entify funding gaps. It conducts scenario p￿nnIng to ensure it is able to plan for, and react lo, fluctuations in funding and plan for unexpected costs. Financial risks are induded on the risk register and appropriate mrtigations put in place. The charty is activety seeking to diversty income sources and buihl new relationships and coILaboralions to grow ineome streams. Simullar￿usty there has been a drive lo seek cost effiuencies whereveT possib￿. IAI)rtth•￿de events such as the Covid19 pandemic a￿ still hawng an effect on funding sources. as is the of Imng crisis and war in Ukraine. Safeguardlng Children & Young People Inadequ8le or ineffective S8fegu8nSing Policy orPTrCI￿e lea(ts lo. or contributes lo. seitous injury orhann to a chAILI oryoung petson. Thts rs tl biggest nsk facffng Ch￿d.$ i Found8tK)n. Ch￿d,$ i. by the natu￿ of rfs wth. Inte￿cl$ with ext￿￿￿ty vulneJFble ch￿￿￿￿ andyoung petsons, often facing complex challenges. As such thefft is a level of inherent nsk in this The charty has a child protect￿￿ policy which is al the heart of our operatKns. All our staff and trustees undergo DBS checks. We hold weekty and monthly safeguarding meetings, and all children under our care are carefulfy tracked and monitored using a case MaTrage￿￿nt syslem. In Uganda, the organisation employs a Safeguarding and Quality ASSUrar￿ lead who takes primary responsibility for safeguarding, however thi5 is a core responsibility of all staff across our organisatKn. Chihj's i FouTrJation 12

Trustees, report Year to 31 December 2021 woth. Stsff Turnover An increased staff tumover has been eXp￿IenCed in both Uganda and the UK. Whilst stsff have left for positwe reasons this can leave the remaining staff feeling disconnected and overwhelme(I with covering more than their tY4vn work. staff tumover leading to low employee morale and increased WO￿loadS and responsibilitses. All efforts are made to Support those staff and lo recnjit repla￿MentS as as possible lo avoKI colieagues being overf¢)aded wr(h work. The organisational structure ￿ under regvlar review to ensure maximum slafFing eff￿lencIe$, and that it remains aligned the available resouices. FINANCIAL REVIEW Child's i Foundation cyened the year with furKls of £376.038 12020". £274.642) of which £242,154 12020." £110,481) related to unspent restricted fund5 from the preV￿uS year. Unrestricted funds opened ¥￿th £133.88412020.. £164.1611 Income During the year. Chikl's i F￿ndatiOn reeogni8ed Ir￿ome of £957.29712020". £1,146.6571. This income was realised thanks to the support of several tnJsls and f￿ndatIOnS. These include UBS Optimus Foundation. Med￿Or Foundation. Own Foundation, Sl James Place FourKlation. the c0-Nord￿ Iniliatwe. Martin Jarnes, Foundation. Oak Foundation, Norton Rose Fulbright Foundation. arKI Grand Challenges Canaja. Thanks also goes to our fantastic eommunty of indMdLFal and regular grvers. In 2021. 25% of Ir￿ wa5 Un￿str￿dI2020." 21%). Expendlture During 2021. costs amounted to £920.732 {2020". £1.045.2611. of which 93(A12020.' 940A) was our socia purpose acINit￿ wih the bnce of 7%12020." 6%) on fundraising costs. Movement in funds The rtet surplus on all funds for the year was £36.56412020." £101,396). being an unresliicled net deficit of £19.391 (2020: £30.277) and a resttKted nel surplus of £55.gS512020. £131.6731. Financial position Child's i Foundation closed the year wrth totsl reserves of £412,602 (2020.. £376,037), of which £298, 109 12020.. £242.154) was Testncted. and £114,493 12020.. £133,884) was UnreStr￿1ed. The net assets of those funds are rep￿SeThted by fixed assets of £12,660 12020.. £21,056). cash and bank balances of £300,785 {2020: £313.0391 and receNables and slock of £132,627 (2020: £86.002) less liabilities of £33.47012020 £44,059). Chikl's i Foundation 13

Trustee5' report Year to 31 December 2021 Reser¥es The organi5al)n's reserves policy is lo aim to hold a minimum of 3 months, worth of unreslncled expendrture in general free reserves. meaning unreslricted funds excluding those tied up in fixed assets. The purpose of holding such reserves LS lo provide bLffier funding in the event of a lertwrary tsll in income. and to eover the Costs of ordertry, child-safe closure necessary. The general free reserves as at 31 December 2021 were £114.493 12020.. £133,667) and average monlhty expenditure from unrestricted funds during the year was É21,482 (2020.. £22.136), imptying that the organisation held approximately 5.3 months. worth of expenditure in general reserves (2020." 6 months). Although the reserves are above the minimum Set by the polry. the trustees are keen lo maintairb reserves al a higher level currently given the uncertainty in the fuThJing environment 3) Acknowledgements Funde We would like lo thank everyone who supported the work of Chikj's i Foundation this year. We are thankful to those who have made donathjns. tsken on virtual challenge events, or volunteered their lime in support of our work. Trusts and Foundations have contsnu&J to support ourwork generously. In parttcular, we W(￿Id like lo highlMJht the support of: UBS Optimus Foundation Medicor FoundatH)n Oak Foundation St. James. Place charrtab￿ Foundatb)n C(hNordic Initiative Martin James Foundathjn Tony & Sheelagh Williams FourKl#)n Own Foundation Chalk CIrfY Trusl Dtymus Foundalron co￿-medIC£k Foundaticrt Dawd Bliss The Dove TNSI Travers Smrth Foundation Oakdale Trust Our corporate partnets have gone above and teyond as akns. and we thank.. Norton Rose Fulbright Blue Sky Foslering New Clarke Ventures Tex￿1 Devdopments TruRating PDN Partnership Child's i Foundalwjn 14

Trustees. report Year to 31 December 2021 V4e have also been supported by the folhywing indivpduals who have m valuable personal donions". Martha Bean. MJJeleine Harding. Philip Imlhams. Simon Goodworth, ALastair Bru and GI￿ Hunt. Volunteer5 Child's i Foundation has enjoyed the seNices of mary volunteers who have worked incredibty hard to support our communications and fundraising team in both the UK and Uganda. The trustees wish to Ihank all our SUP[￿e￿ who have given so freetry of their lime. Relationships wlth other OryanI￿tIonS The Iruslees wish to express grattiude to the folhying organisations for thwr continued svpport through 2021. Chances Charity (Tororo district, Education NGO). District Level Govemrnents (DLG) ofTororo, Masaka. Mp￿1 and Mukono. Hope and Home5 for Children are Chibj's i's technical partners who are supporting the implementation of our S-year 51ralegy. Help Uganda Trust are the funde￿ of the St Mich￿1.5 Chilj Care institLrtion. Inclusion Support Uganda support us to delNer mdusTr4e provision for families with children wth disabilrts Kampala Catholic Archdiocese are the founders. caretakers and managers of the Sl M￿haer$ Child Care instrtution. Kampala Capital Cty Authorlty is the ktal JJthority that govems the Cty of Kampala. Light of the World {Disabilty NGO). Uakerere University Resear¢h partners, also CaTh￿d out the KncF•vledge Attitude and PraCt￿S study. Ministry of Gender. Labour and Social Developmènt (MOGLSD) is the line ministry in Ugand8 resportsib￿ for children and youth. Norton Rose Fulbright prowde$ offu space for our team meetings loutsKle of ￿￿kdown) Reed Smilh provides ofte sp&e and printir¥J tsulities for fvndraising and communications materials. Retrak {Makindye Division, NGO). Home Free INGO) partner delNering fami￿ based care in greater Masaka. Transforrn Alliance Afrlca is a regional partner supporting implementers across the continent to share knOW-h￿ on ¢hild protection and system refom. Walk in Love {Makindye dm$￿n, ECD NGO). Child's i Foundation 15

Trustees. report Year lo 31 December 2021 4) Structure, Governance & Management Child's i FcHjndatiC￿ is a UK registered charty oryanised as a company limited by guarantee. The constrtutkjn of the company is set out in rts Memorandum and Artic￿$ of Association of Child's i Foundalbon. As a charity. application of its income is limited lo the promotion of r(s objects. Child's i Foundatson operates in Uganda through Chikj's i Foundation Limited, gislered company limited by guarantee Ireg. no 800200012230181. This company is registered as an IntematKnal NGO in Uganda {registration 4780 and pemiit no 63351. Activities in Uganda are ur¢dertaken by this company. in which Child's i Foundation is a guarantor. In order to provide the best ovefyiew of the operations of the eharity these financial statements ¢￿S011de the results of the Ugandan and UK entits"es. The articks of A$￿￿10th)n sel wt the charith￿ purposes for public benefit in the folkAving tenns: 'the relief of financial and siCkr￿s. the advancement of education and the preseNation of 9￿)d heotth aft￿n9 children and young pe¢)ple, particularty bul not exclusively. orphaned, abandoned andlor disabled chihJTen and young people. in such ways that the trustees shall deteffnine, indudirvj bul not limrted to the provishjn of services and facilities for their care, educatwJn arKI health." Directors and Trustees The trustees constitute directors of the charrtable company for the purposes of the Companies Act 20C6 aNJ Iruslees of the tharty for the purposes of the Chanties Ad 2011. Details of the tnjstees during the year are set out belryw. Trusttts Appointedlresigned Madeleine Harding Ichair) Ade Adetosoye vic10f￿ Bakulumpagi Debbie Clarke Joel Kib820 Caroline L￿ba￿8U1Uba Appointed 5 May 2021 Beale Sorum Catherine Deakin Simon G<Kthvorth Joanna Ralling Resigned 9 March 2021 Resigned 27 May 2021 ResvJned 12 January 2021 Chikl's i Found*ion 16

Trustees, report Year to 31 December 2021 Recruitment. Appointment and Induction of Trustees The minimLrn number of tnJstees is three vthh no ma￿Mum. Potential new trustees a Klentifted by the board for the part￿lar skils, knO￿edge or experien￿ they can bring to enhance the board's skill seL The induclron of trustees in¥ofves InteN*￿ ar(18ttendance at one or more meetings as an observer prior to Covoplion. provision of recent minutes. financi81 reports and olhei relevant materials. All new trustees are required lo read and familiarise themsefves wrth all relevant ompany wO￿vreS and pol￿e5 prior to being registere(l as a director with Companies House and the Charity Commission. Ch￿d,$ i Foundation 17

Trustees. report Year lo 310ecember 2021 Organlsalional Strudtsre and Decision Making The trustees meet at ￿$1 four times a year when they consider the strategic dI￿¢￿0n and governance of Child's i Foundalkjn. Since 2020 the trustees have met (by video conferen￿) regulady. SO￿tIMeS weekty. to keep updated, to assess risk and advise the executive team. The charity is managed on a day4trday basis by our Chief ExecutNe Officer based in the UK who 15 responsible to the eoard. The Iruslee5 and CEO represenl the charity's key management personnel who have authonty and responsibility for planning, directing and controlling the actmlies of the charty. Throughout 2021. the CEO, Christopher Muwanguzi, was supported by a team of skilled stsff in the UK Uganda. Public benefil The aims and benefits of Child's i Foundath)n are contained within the main bcJy of this report. have C0nsK4e￿d the key printyp￿ of the Charity Comrnission's general guidance about public benefft and have cc￿lUded that Chikl's i Foundal¥)n meets all the requirements. RemuneRtio The pay of the CEO is set by the Board of Trustees. as represented by the Chair. The CEO sets the pay lor other staff members in the UK. Staff pay bands are set wrth regards to salaries for similar positions in simiLarfy situated organisations. Pay for all staff is reviewed annually, alongskle perfomiance appraisals and Ihe overall performance of the organisalion. Equality, Diver5ty and Inclusion Child's i Foundatiort is ccmmitted to equal opportunities for al. The Child's i 'Equal Opportunrtw P¢Ji¢y IEOPI. is to ensure no staff members, partner agencies, seNice users and volunteers re￿1ve less favOUrab￿ treaknent on the grounds of ￿l￿giouS belief, polit￿1 opinion. (induding colour. nationalty or ethn￿ orwJinl, disability. gender, marital slalus, sexual orientstron, having (K rth)t having dependents, P￿nanCY or age. Fundraising statement Chikl's i FoundatKJn's vision is to see every chilj in Uganda grcMI up in a loving family. We fvndraise so that we can provKle the sep4iees th deliver our chitable objeclNes. have regard to the guJance pwd&J by the FundraisiNJ Regulator, and we actively support the Code of Fundraising Practi￿. IAÈ promise to be open. honest. clear. respectful. fair. reasonable and accountsble. All Child's i Foundation staff and Voluntee￿ lincluding the Board of Trustee5> have a responsibilty lo be aware and have a thorough understanding of furKIra￿s1ng best pr&1￿. Child's i Foundation respects the nghts of rts supporters to clear, truthful inf0m￿tIon about our work. how donations and other income are spent, and how we manage donors, infomialion responsibty. The indivkluals Ihat we mail are our supp￿erS with whom we already have a relalionship. and WFKJ have given their consent lo be contscted by u5. We never buy in any data lists for fundraisiw and ￿ do sell or Share supporter details wlh any ot￿r individuals or organi&*ions. We do not empby professional fuThJraising agencies w&h ￿ard to any aspects of our fundraising activities. All of our actmlies are planned and delTvered in house by our Relationships Manager, who buibjs relath￿ShIpS wth our supporters. Child's i Foundalwjn 18

Tntstees. report Year to 31 December 2021 Our policw and procedu￿$ ¥e complianl with best practu as set out by the Inststule of Fundraising. with the best interests of the charitls doTro￿. never pressure anyone to make donat￿￿ and take pa￿"Cular care lo avoid askiThJ vulnetable people for donations. will not SCA￿1 or accept donations fr(yn Companies or indivKlual$ who participate in adivities which coubj cause detriment ts the chatity's repulalion or work. The chanty recewed no complain15 regarding it5 fundraising actmlies in the last twefve monlhs. Complaints a￿ taken wy serItyJs￿ will be investigated. wth disciplinary action being taken where appropriate. Ethical incorne policy We do not ￿ept any gifts w payments fr￿n wospective adoptrwe or foster care parents, so as lo relain our independence and oblecti￿ty during the assessment artrJ placement of children wth familEs. STATEMENf OF TRUSTEES. RESPONSIBIUTIES The trustees (who are also the dir&tor5 of Chikfs i Foundation for the purposes of company law) a￿ responsible for preparing the financial ststements in accordance with the United Kingdom Ac￿untIng Slandards (United Kingdom Generalty Accepted AcLounling PraclrEI and appI￿able law and regulalKJn$. Company law requires the Irustees to prepare fThincial statements for each financial year. Under company lav Ihe trustees musl not approve the financ￿1 slalemenls unless they are satisfied that they gNe a true and fair wew of the state of affairs of the charitsble company and the group arKI of the income and expenditure of the group for that period. In preparing these rinancial slalements, the trustees are required to.. select suitable accounkn.ng poI￿leS appty them consistentty.. observe the melh(th and principles in Accounting and Reporting by Charf(ies.' Slalement of Recommended Practice applicable to charilses preparing their accounts in accordance th the Fillanc￿l Reporting Standard appluble in the UK and Republic of Ireland IFRS 102).. make IL￿￿geMentS and estimates that are rea$C￿able and prLthnL Stale whether appl￿ble UK Accounting Standards have been followed, subject to any material departures disck)sed and explained in Ihe ffinanctal ststements.. and prepare the financial ststements on the going concem basis unless it Is inappropriate lo ptesume thal the charrtable company wil eonlinue in business. The truslees are responsible keeiNNJ proper accounting records that dtsclose wth reasonable ￿curacY at any time the financLal position of the charrtable company and enable them lo ensure that the finanaal state￿nIS compty ¥￿h the Compantes Act 2006. They are also responsible for safeguarding the assets of the charrtable e4ynpany and the group and hence for taking reasonable steps for the prevention and detection of fraud and other Irregu￿rIties. ChAd's i Foundation 19

Truslees. report Year to 31 December 2021 Each of the trustees confir￿￿ that.. so far a$ the trustee is ware. there is no relevant a￿all inf0rnat￿n of which the charitable company's auditor is Unawa￿,. and Ihe Iwslee has laken all the steps that helshe 0￿h1 lo have taken as a twstee in order lo make himselfther5eW aware of any re￿Want audit infornation and to e51abli5h Ihal the charitable companYs auditor is aware of that inforrnatK￿. This confirmation is given shoukl t* interpreted in xcordancE with the provisions of s418 ofthe coM￿leS Act 2006. The trustees are reswnsible for the Maintenan￿ integrity of the corporate and financial infofftiation indud&J on the charitable company's websrte. Legislation in Ihe United Kingdom governing the preparatk)n and dissemination of financial statements may differ from legislation in other jurisdictions. The annual report was approved by Ihe trustees of the Charity on 22 Seplernber 2022 and signed on its behalf by.. ocUrJ4 Madeleine Harding, Chair Deb￿.e Clarf(e, Vice Ch8ir Child's i Foundation 20

Independent audltorfs report 31 OecerrJei 2021 Independent auditor'5 report to the corporate trustee of Child's i Foundation Opinion We have audited the xcounts of Chikl's i Foundion (the 'charitable parent company.) and it$ subsidiary Ilhe 'group'l for Ihe year ended 31 December 2021 wh￿h comprise the group ststement of finanual actmbes, the group arKI Charrtab￿ parent company balance sheets. the consolKJated stat￿ent of cash Ilyws. the prinupal accounting policies and the notes lo the financial statements. The financk?I feportiThJ framework that has been applied in their preparats.on is applicable law and United Kingdom Accounting Stsndards. including Financial Reporting Standard 102 'The Financial Repo￿ng Standard appltible in the UK and Republic of Ireland'lunited Kingdom GenerntyAcCep￿J Accounting Practice}. In our opinKJn. the financBI stements'. give a true and fair cl the stste of the gro￿.5 and of the charilable parent Company's affairs as at 31 December 2021 arKI of the group's incorne and expenditure for the year then ended., have been propwty prepared in &cordance wilh United Kingdom Generalty Accepted Accounting Praclice.. have been prepared m accordance ￿th the requirements of the C(ynp8niesAct 2006. Basts for opinion We conducted a￿rt in acCOrdar￿ with Intern￿)nal Stsndards on Auditsng (UK) (ISA5 (UK)) and applicable Liw. Our responsibilit￿S under those standards are fvrther describe(l in the auditor's responsibilrties for the audil of the ffinancial ststemenls section of our report. We are independent of the group in ￿rdance wrth the ethtsl wuirements that are relevant lo our audit of the finanual ststennts in the UK. induding the FRC'S Elhral Standard. and we have fulfilled our other eth￿al responsibilities in accordance with these requirements. We believe thal the audié evidence we have obtained is sufftient and 8ppiopriale lo prowde basis for our winion. Conclusions relating to going co￿•M In auditing the finanual state￿nIs. we have concluded that the trustees, use of the going on¢em bas￿ of ac¢ounlirvJ in the p￿parntth of the financrdl statements is appr¢Jprigte. Based on the work we have perf0m￿. have not ￿entrf￿ any material uncertainties reL4ting to evenls or conditions that. indTwdually or eollectNety, may cast signif￿an1 doubt on the group arKI tharitsble parent company's abilrty lo continue as a going concem for a period of at least tsvefve months from when the finawal statements are authorised for issue. Our responsibilrtie5 and the responsibilrties of the trustees Wtth resped to going concem are described in the rele¥anl sections of th￿ report. Other information The Iruslees are responsible for other infomwlion. The other infomiation comprises the information induded in the annual report, other than the finar)cial ststements arKI our auditor's report thereon. Our opinion on the accounts does not cover the other infomiation and we do not express any form of assuran￿ ¢ondusion Ihereon. Child's i Foundation 21

Independent auditor¥ report 31 Decerrthr 2021 Other inforrnatlon(eontinuedl In connedion wlh our audit of the financial statements, our responsibility is to read the other infonnation and, in doing so, consKler whether the other informatK)n is materialty inconsistent with the financial statements or our kn¢￿edge obtained in the audit or Othe￿¢Se appears to be materially misstated. If we hlenltfy such material inconsistencies or apparent material misstatements, we are required to deternine whether there is a material misstatement in the accounts or a material misslalement of Ihe other informati￿. If, based on the work we have perfom)ed, we condude that there 15 a material mi%ststement of thi8 other information. we are required to report that fact. have nothing to report in this regard. Opinion5 on other matter5 prescribed by the Companies Act 2006 In our cyin)n, based on the undertaken in the course of the audit". the informab.on grven in the trustees. rewt. vthich is also the directors. report for the purposes of company I￿, for the finawal year for which the financkal statements are prepared is consL8tent with the financiaj statements. arwj the trustees, report, which is also the diredors, report for the purposes of company law, has been prepared in accordance with applicable kgal requirements. Matters on which we are required to report by exception In the INJht of the knowledge and understanding of the group and the charftable parent company and its environment obtsined in Ihe course of the audit, we have nol it1enlified material m1sste￿nts in the trustees. ￿p0 We have nothing to rrfw)rt in respect of the follNing matters in reL4lion lo which the Companies Act 201A requires us to rep)rt to you rf. in our Opin￿n.. adequate accounts.ng records have not been kept by the charitable Pa￿nt company, or returns adequate for our audrt have not been received from branches not visited by us; or the charitable parent company finar￿la1 statements are not in agreement wrth the accounting records and retums., or certain disch)sures of1n￿l￿. rernunerat)n speryfied by law are not made., or we have not recep4ed al the inf0m￿tion and explanations we requir8 for our audit., or the tTUStees were not entitled to prepare the financial statements in acMrdance with the small ￿MPanieS regime and take thantsge of the small comp8nies' exemptions in preparing the trustees. report and from the requirement to prepare a strategic report. Responsiblllties of truslees As explained rnore fulty in the trustees, resp)nsibilies Stslement. the trustees Ivtho are also the dredors of the charitable company for the purposes of company lawl are ￿SPonsible for the preparalK)n of the finawal slatements and for being satiSf￿d that they give a true and fair v￿. and for such intemal control as the Iru5tee5 determine is necessary to enable the preparat￿n ol ffinanaal ststemenls that are free from mater￿1 misstatement, whether due to fraud or error. Chikj's i Foundation 22

Independent auditorfs report 31 Decerrthr 2021 Responsibilities of trustees Iconlinued) In preparing the financial statements. the truslees are responsible for assessing the group's and the charitsble parenl company's ability lo continue a5 a going concern, disdosing. as applicab￿. matters related to going concern and using the goiThJ concem basis of accounting Un￿$$ the Iruslees erther intend lo liqU￿ale Ihe group or the charitable parent company or to cease operations. or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial slatements Our objectives are to obtsin reasonable assurance about whether the financial ststements as a whole are free from material misstatement. whether due to fraud or error. and to issue an auditor's report that indudes our opinion. Reasonable assurance is a high level of assuran￿, bLrt 15 not a guarantee that an audrt conduded in accordance with ISAS IUKI will a￿VayS delect a material misstatement when if exists. Misstatements can arise from fraud or error and are considered material rf, indiwdualty or in the aggregate, they reasonably be expected lo in1luen￿ the economic decl8￿)n$ of users tsken on Ihe basis of Ihese financial statements. IrregU￿rrtles. including fraud. are instances of non-rA)mplian¢e wrth laws and wulètions. We design prccedures in line with our responsibilities, outlined above. to detect material misstatements in ￿pect of irregularit*s, including fraud. The extent lo which our procedures e capable of delecting irregulaithes. inclLbJing fraud is detailed below. How the audit was conskleredcapable of detecting iryularities including frnud Our approach to idenlrfw.ng and assessing the risks of material misslatement in respect of irregularrties, including fraud and non<ompliance wrth laws and regulations, was as follows.. the engagement partner ensured that the engag￿nI team colknlivety had the approprkqte ¢L)mpetence. capabilit￿5 and skills to Kjentfy or recognise non•compliance with applvble laws ￿ regulatK)ns'. we identffied the and regulat￿nS applicable to the charitable company through discu5sHJns with Iruslees and other man¥men( and from our (xmmercial knowledge and experience of the sector we focused on Spea￿ and regulations in both the UK and overseas. which we constdered may have a direct material effect on the financial statements or the operations of the charitable company, rndLJding thecompanies Act 2006. data protection gislation. ant￿bribery. employment. safeguarding pfin¢iples. health and safety gislation- we considered the impact of the intematronal nature of the group's operations on ils complLgnce wrth laws and regulations,. we assessed the extent of compliance wth the laws and regUlat￿)￿S identified above through making enquiries of Manage￿nt and inspecting legal correspDndence," and Kjenlified laws and regulations were ¢ommunKated wrthin the audil team and Ihe leam remained alert to instances of non-0ynpl1an￿ throughout the audit. Child's i Foundation 23

Independont audito￿$ report 31 Oecember 2021 Auditor's responslbilities for the audit of the financial statements (ccffttinuedl How the audlt was considered capable of det•ctiry iryularities including fraud (contmuedj We assessed the susceptibilty of the company's financial staleTrEnts lo material misstatwnenl. induding obtaining an under5tsnding of hcw fraLKI might ￿CuT, by.. making enquiries of Ir￿n0gerrnt as to ¥the￿ they consitjered there was SLtsceplibility lo fraud. Iheir kntyJYge of actual. suspected alleged fraud." and considering the inlemal controls in place to mitigate risks of fraud and non-compliance th laws and regulations. • To address the risk of fraud through manajemenl bias and override of controls, we.. performed aDaWical pr(￿EdureS to xlentfy any unusual cv unexpected reEationships', • lested joumal ent￿$ to Nlentrfy unusual transactions" assessed whether judgements and assumptions made in delemining the accounting ests"males set out in the ¥counling Foll¢￿ were indicalive of polential bias." and used dats to Invest￿•te the ratKJnale belu.nd any svJnificant or unusual transactions. In response lo the risk of irregulatities and non-CoMp￿anCe with laws and regulab"ons. we designed prc¢edures whKh included. but were nol limited lo." agreeing financ41 statement disclosures lo undertying supp)rting docu￿nIat10n,. reading the minutes of meelings of those charged with govemance.. enquiring of manajemenl as to ￿tUal and potentk41 lit￿JaIl0n and daims,. •id reviewing any available corre$r￿iden￿ wth HMRC aThJ the company's legal admsors. As part of our conSider￿n of the above areas. we also reviewed the audi( work undertaken the audiéor of the charity's subsidi8ry, Chikj's i Foundation Uganda Limited. to satisfy ourselves that cornparab￿ pr￿edureS to those undertaken on the parent charity had been Llndertaken. ￿￿ere necessary, the above prlxedures were extended to cover the Subs￿lary. There are inherent limitath)ns in our audit pr￿ed￿re$ described above. The more removed that I￿S and reguiatKJns are from ffinan￿aI transactions. the ￿5S likety il 15 that we would become aware of non-complian￿. Auditing slandards also lim(( the audit procedure5 required lo identfy non<omplrance wth laws and regulations lo enquiry of the trustees and other management and the inspection of regulatory and legal correspondence. if any. Material misstatements that arise due lo fraud can be harder to detect than Ihose that arise from error as they may invofve deliberate COn￿alment or collusion. Auditor￿ responsibilities for the audh of the financial ststernents Iconlinuedl A further description of our ￿SponsIbl1((W ts avaiL8ble on the Financial Reports'ng Council's website al wwrw.frc.org.￿a￿Ji1orsresPOns￿.liknes. This descriptDn forms part of our auditor's report. Child's i Foundation 24

Independent auditorfs report 31 December 2021 Use of our report This report 1$ made solety to the charilable company's members. as a body. in accordance th Chapter 3 of Part 16 of the Compants Act 2006. Our audit work has been undertaken so that we might stsle lo the charilable coMpan￿S members those matters we are required to state lo them in an auditorfs report and for no other purpose. To the fullest exlenl pemiitted by law, we do not ￿pt or assume ￿ponsIbIlity lo anyone other than the charrtable company and the charitable CoMpa￿S members as a b￿. for cMJr audrt wo￿. for this report. or for the opinions we have forn￿1. Hugh Swainson Isenior StatutoryAudrtor} and on behalf of BL￿Cott LLP, StatutOryA￿jit0r 130 Street London EC2V 6DL 26 September 2022 Chikl's i Foundation 2S

Consolidated statement of fina￿1•1 activities 31 December 2021 Ilncluding Inco￿ and eXpe￿IrtUre account) 20 20 Unrn5trkted R95tricted tund5 2021 Tolal Ur#estr￿&1 funds 2020 Total funds Incom• from.. Donattons and legaues Inlere51 and irwesfrfieni incon Total 241.407 714808 gs7.as 239.631 7,028 1.146,657 241.407 715. YS7.2JY 239.631 )7.026 1.146.657 ExpehdMur• on: R3i$iry fvNIs Charilatle actN￿e5 Total 27.04J 220.751 257.794 26.452 6J6.487 662.939 63.495 857,2J8 920,733 41,174 224.459 265.fj33 20.823 758.805 779,628 61,997 983.284 1.04S.261 Net lexkwdith•l Inco 116.3171 $1951 S64 126.OD2) 127,398 101,396 Trar￿lE[S furn 16 13.0041 J•)4 4,2751 4.275 •l rrbo¥qffl•nt in fund5 JQ564 130.27r) 131.673 101,396 ReconcilIa￿)n of fvb Total bal￿CeS toWI forward Totsl fund balances urvknl lopa 13 154 37Q038 164,161 110.481 274.642 114.493 298.10Y 412.602 133.884 242,154 376.038 All of Ihe activities derNed from continuing operatK)ns durirvJ the at¥)ve two financial periods. Child's i Foundation 26

Balance sheets 31 December 2021 2021 Charity 2020 . Group 2020 Ch3rity Group Flxed assets TarrfJibk fixed assets 10 11660 21,056 217 Curr¢nt assèts Stock Debtors Cash at baTh* in hand 11 12 4602 128.025 300.785 433.412 4,426 81.576 313,039 399.041 123,403 167,422 290.825 61.042 289,685 350.727 Creditors: amounts falling due within one year 13 133,4701 117.7371 144,OS91 121,3781 14et ¢urr•nt ass•ts 399,942 273,088 354.982 329,349 Totsl net assets 376 038 329 566 Funds Uwestricted bjnts Reslri¢#ed fvrb Totsl funds 16 16 114,493 298,109 412.602 52. 220,842 273.088 133,884 242, 154 376,038 53,842 275,724 329,566 These accounts were approved and authorised for issue by the Board on 22 September 2022 and signed on their behaw by.. ocUr34 Madeleine Harding Chair Child'5 i Foundatic Company L￿nrted by Guarantee Regi51ralK)n Number. 06674427 (EngLaThJ and IAtsles) Chikj's i Foundation 27

Consolidated statement of Cash flows 31 December 2021 2021 2020 Note Nèt cash flow from operating activitles Net cash {￿ed inl prowded by operatirvj acbwts 112.2561 99,493 Cash flows frorn In¥esWng a¢ti¥lltes Interest recevabk aTrJ similar irKom8 Purdlase of taroibfe fixed assets Net Cash wed in In￿b.ng acMEs 11.5681 11.5661 Change in u8h and ¢￿h equiv•khts In the year Re¢on¢ili•tion of net ¢ash flowto movement In n•t funds: Cash and cash equivalents at 1 January 2021 313,039 215.112 Cash and cash equivalpnls at 31 December 2021 300,785 313.039 A ReconclliatK)n of net income to net cash (used in) provided by operating activities 2021 2020 N•t income for the y¢ar la$ perU Slalernent of fin•n¢i•l a¢tlvltlesl Adjusted for. Interest receivab￿ and simil¥ Deprecrdtson Inole 101 Adju51mgnl for loreign eXcha￿e Loss in dtsposal of fix&J assets (In￿&sel in stocks Ilweasel in debto {Decwsel in ¢￿itorS Net cash luged inlpTovlded by opera￿ng actlvit 101.393 12} 14,818 IS691 3.213 12.6491 {15,4211 11.1951 99,493 841 11761 146,4491 110.$891 112,256 Child's i Foundation does not have any borrtrMngs or lease obligatKsns. Net debt conststs therefore of the cash at bank and in hand. Chrfd's i Foundation 28

Principal accounting policies Year to31 December 2021 Basis of preparation The financial stements have been prepared in accordance with the Financial Reporting Standard appluble in the UK and Republic of Ireland IFRS 1021. The company is a public benefrt enlty for the purposes of FRS 102 and a ￿1stered charity. estsblished as a company limiled by guarantee and therefore has also Prepared its financial statements in accordance with the Stement of Recommended Pracliee appli¢ab]e to charit*s preparing their accounts in accordance wth the Financial reporting Stsndard applrcable in the UK and Republ￿ of IreL7nd (The FRS 102 Chari(ies SORP), the Companie5 Act 20C6 and charib.es Act 2011. As5els and liabili(ie5 are initially fecognised at historical cost or transaction value unless othenNise slated in the relevant accounting notelsl. Going concern The Twslees have assessed whether the use of the going con￿rn basis is appropriate and have conssdered possible events or condthons that mNJht cast significant doubl on the ability of the chantable group lo continue as a going COr￿ern. The Trustees have made this assessment for a period of at ￿ast one year from the dale of approval of the ffinancKAI statements. In pa￿C￿laT, the Trustees have considered the charrtable group's forecasts and projections and have taken account of pressures on income which has included the preparation of an indi¢atNe ppeline of future funding opportunities for 2023. The Trustees have ¢￿Sidered the impact of gk)bal events on the fvnding envtronmenl, as noted in the risk asseSs￿￿nI sedK)n of the Trustees, report. and have conduded that whilst there may be challenges maintaining and impn)ving current funding levels. income is mainly secured for the 2022 financial year. In completing their assessment of going concem. the trustees have considered a period of not less than one year from approval of the financial staterrEnts. The chanty is act¢vely seeking lo diversify income sources and buikl new relat￿nshIpS and inco￿￿ streams to miligale any future loss of ftJrKling beyond the end of the current arrarTrgemenls. It is acknowledged that there may be further implications for the charty's actTrMties. beneficiaries. fUThje￿. suppliers and the Wkler economy over the coming year. As part of this new approach. a strategy is being devekjped to Cover the perK)d 2023 10 2030. The aim of this is to set oul the medium lemi delNery strategy and programs for whth surtable funding and partner colLaborations can be established. This will be underpinned by an inrtial 3 year frjnding strategy lo provide the ftjlure stability, direction and realistic delivery limescales for the objectives of Child's i Foundation to be achieved. Hawng consKJered a period of not le5S than one year from the approval of the financial ststements, the trustees have conduded that there are no material uncertainties related lo events or C4){￿1ti0nS that may cast significant doubt on the ability of the charty to continue as a going COr￿ern. The trustees are of the opIn￿n that the charity WIH have sufficient resource5 to meet ils Irabili(￿S as they fall due. Crffj¢al a¢¢ountlng judgements and estimation uncertainty In the view of the trustees in apptying the accounting poliues adopted, no judyements were required that have a synfficant effect on the ￿>UnIS reccgnised in the financBI stslements nor do any estimated or assumptions made cary a signifKant risk of material adiuslments in the next financial year, wth the exceplk)n of assessing the impact of Cowd-19 on the chanty's income. expendrture and fwncial position (see assessment of going con￿rn otovel. Child's i Foundation 29

Pilnclpal aceountlng poli¢les Year 1031 December 2021 Basis for consolidation The consolidated (group) financial statements comprise the UK Operi￿S of the charity and rts subsidiary in Uganda. in which the UK CharTty is a Guarantor and exercises fvll The re5uMs of the subsidiary company are posented in the Consolidated Statement of Financval AdNitie5 by disclosing the income and expenditu￿ derived from ils charitable actNrties separatety frcwn those of the Charty. A summary pTofil and loss account for the trading subsidiary is included in note 2. A summary of the balance sheet for the trading subsidiary is induded in note 1. The subsidk?ry company's assets armfj liabilits are consolidated in the group balance sheet on a lir￿41ne basis. Income Income is recognised when there i8 entit￿￿nI to the incoxne. the amount can be measured reliably and the incorne is probable. The fdknving spe¢tfic policies are applied to particular categories of irtome". Voluntary in¢u)7e recewed by way of donations. legacies and grants is included in 11 in the St*ement of Financial Adivrties when receivabk. Grants. where entitlement is not condf(ional on delivery of a specific perfomiance by the charty, are recognised when Ihe charty knmes uncondrtionally entrtled lo the grant. Grft aid recoverable is accounted for as the charrty eams the right lo consideration by its perf0mlan￿. Coronawrus J¢Jb Retenlw)n sch￿ gwts are credited lo the statement of financial activitEs when the charity has entilkn)enl lo Ihe income and when the amount receivable has been quantir￿d. Ir￿Qme from grants. where related lo perf{wMan￿ and specific delNerables, are accounted for as the charity eams the right to conswjerdtion by ts perfornane£. Gffts in kind donated for use by the tharity a￿ irKluded vthen receivable and valued at the amount the charity wwki have had to pay to acquire them. InC(￿e fr(Mn charitable activitt￿ includes incLwne reccgnised as earned (as the related goods or services are provided) under c(￿traCl Expgndilure Expendrture is recc#Jnised once there is a legal or constructive obligation to transfer economt benefrt to a third paty. it is probable that a transfer of economic benefits will be oquired in settlement and Ihe ar￿￿￿t of the obligatKJn can be n￿sUred relBbly. Fundraiyng costs are costs incurred in attracting voluntary incorrE. the man4emenl of investments and those incuffed in trading acIN1t￿ Ihat raise furmts. Charitsble expertdrtu￿ comwises those costs incurred by Ihe Charity in the delivery of its aCtivrt￿5 and servtis for its benefiriaries. It includes both costs that can be directly alIc￿ted to such actmties and those costs of an indirect nature to support them. Child's i Foundation 30

Prlnclpal accountlng policles Year to31 C￿ber 2021 Expenditure is classffjbed by &tMty. The costs of each activity a￿ made up of the 10181 of direct costs and shared cL)sls. induding support eosls inVo￿ed in undertaking each actmty. Direct C05t5 attributable to a Single activrty are allocated directty to that activity. Shared c051s which contribute to more than one acliwty and support costs which are not attrTbulable lo a single actwty are apportioned befv￿en those aclmlies on a basis consistent wlh the use of resources. Central staff costs are allocated on the basis of time spent. and depreciation charges albxated on the portion of the assefs use. Support costs are Ih05e costs incurred directy in support of expendiluTe on the objects of the Charty and include prO1￿t management carried out al Headquarters. These include govemance cost5 which are those incurred in connection wrth administration of the Charity and eompliance wrth constiluts.onal and slatutory r￿UIrernents. Supp)rt costs are all¢xaled across expendrture on raising funds and charitable actmties as a proportion of lolal expendrture incurred. Tangible fix￿ assets and depreciation Tangible fixed assets are caprtalised at cost where their acquisrtKJn value is greater than £100 and are ststed al cost net of deprecralion. Depreciatiorb Is provided at rates calculaled to Write off Ihe cost of fixed assets less their estimated res*Jual value over their estimated useful lives as folkhv5: • Motor vehKles 25Qk slravjht line per annum • CompLrter equpment 33.33% strah3ht line per annum • Office equiprnent 33.33% straight line per annum Deblors Debtors are recc8nised at the settlement amount. less any provision for non-recoverability. Prepayments are Valued at amount prepaM4. Stock st￿ks are valued at the of cost and net realisable value. after making due a11ry4vance for obsolete arKI slow n￿￿n9 items. Cash at bank and in hand Cash at bank and in hand includes cash and short term highly liquid investments with a Short maturity of three months less fr¢)m the date of acquisrtK)n or opening of tP deposit or similar ￿COunt. Liabilities and provisi(￿8 Liabillties are recognised when there is an obligation al the balance sheet dale as a result of a past event. il is probabLe that a transfer of economi¢ benefrt will be required in se1tle￿￿nt. and the amount of the settlement can be estsmated reliably. Liabilities are recognised al the amcHJnt that the charity anti￿pate$ rt will pay to settle the debt or the amount rt has re￿Wed as advanced payments for the gwds or setvices it must provide. Financial Tnstruments The Charty onty holds bosi¢ financial instruments as defined in FRS 102. The financial assets and financial liabilities of the Charity aThJ their Ir￿Urement basis are as follows.. Finan￿al assets- traje and olher debtors are basic finanual inslruwenls and are debt instruments measured at amortised cosL Prepayments are not finar￿181 instruments. Cash at bank- dassified as a bas￿ financial instwment and is measured al f&e value. Child's i FoundalK)n 31

Principal accounting policies Year to31 D￿rnber 2021 Financi81 liats'lities trade creditors. accwals and other creditors are financial instruments. ènd are measured at amortised cost. Taxation and soaal securty are not included in the financial instruments disclosure definition. Deferred inm is not deerned to be a financkal liabilrty. as the cash settlement has already taken place and there 15 an obl￿all0￿ lo deliver services rather than tssh or another financial lnslrwr￿nt. Foreign exchange Transactions in foreign Currencies are recorded * the rales at the date of Ihe transaction. and exchange fludyatsons are wrilien off al the lime of payment. Assets and liabilth.es al the balance sheet date have been converted at the rale ruling at that dale. The resulls of overseas cpeiations are translated at the average exchange rates during the period and the balan￿ sheets al the rates ruling at the balance sheet date. Exchange drfferences arising on translation ol the opening nel assels and results of overseas Operat￿n5 are reported in other comprehensive income and accumulated in equty lattiibuted to nonrycontrolling interests as appropriatel. Unrestricted funds Unrestricted genernl funds are funds that can be used in accordance wrth the charrtable objectives at the d4screlion of the TFUStees. Restricted funds Restricted funds are those wthere the donor has provided for the thjnalion to be spent in furtherance of a specffied ¢haritsble purpose. Child's i Foundation 32

Notes to Ihe Flnancial Statements Year to31 December 2021 1 Results from Child's l Foundation Uganda Limited l¢haritable subsidiary) Sfatement of fin•ncialacbvits8s." 2020 ds Total ReslTd fiJThls Incorre ar￿ vestrthd grft5 Expnditure . Net m0vern￿ nthJTrls 108,336 124132 15,79 s￿307 527.631 111676 748.642 651.763 185.th1 146.544 EIJ1.20D &52,093 50.893 766. 798.637 32.054 Balance sheet." 2021 Totsi nds 2020 Total fvnd5 FiKed assets Current assets C￿ltorS.. amounts tsling ikn tef0￿ C￿ year Creditors." a￿Unts lalling due after one year 12,660 142.587 115,733} 7,716 131.798 19.325 48,313 122.8811 14.604 30.353 Unrestricted fund¥ Restrthd S4,531 77,267 131.798 67,652 137.2991 30,353 Child's i Foundation LTD. 1081. block 246. Kyeyit8bya. Muyenga. PO BOX 72071. Kampala. Uganda 2 a) Income from donatlons and ￿g•¢IeS UnrÈstrltlEd fund¥ Tot•1 UrYeslrit Resitkd furds Tttt81 2020 nd¥ Oonabons 1•4M2 197.235 704302 704282 1&017 215.837 3.X)2 13.724 228,109 gJ3,724 1S.017 RewalualK)n O¢)ssy9an 4.459 23.333 124n 4.212 Gfft aid fedaiN 14.156 14.1 sche 11216 241.407 13.216 8,969 1,146,857 714888 239,631 907.026 bl Interest and Investment Income UnrÈJkndÈd fund$ Totsl ur￿51￿cte ReslrK*d 2021 rxts Total 2020 fun¢k Bank inlerest Chikl's i Foundati)n 33

Noles to the Financial Statements Year to31 December 2021 3 N8t movement in funds is stated after charglng Group X121 Charlty 2021 2020 2020 Authtorfs remunerdb"on." . Group statrjlory atyjrtors Other audttor5 Fo￿l9n extharvJe {￿sSI Igan Depreaatson on fved assets 10.2L 3,115 689 14,818 9.600 10.21x1 2,113 (8411 7,S52 217 1.189 4 Expendlture on nlslng funds Urtrn5tricted Restricted funds Total 2021 Unrestrirted fvnds Reslrided fijnds Totsl 2020 siaff costs Oiherdirect costs 19,5S3 S4.SS9 34,732 19,270 54.002 2,037 37,043 6,899 26,452 8,936 63.495 6,442 41.174 1,553 20.823 7,995 61,997 5 Expenditure on charitable activities Unrestricled Restrictod funds funds Total 2021 Unrestricled Restricted Thjs funds Total 2020 Diieci Costs Support costs (see note 6) 164JfjO 614,319 m,889 144,691 739,420 884.111 SÉ 2S1 ￿098 78 349 220.761 63&487 8S7,238 19385 758,805 99.153 963.264 224,459 6 Support costs Unrestrl¢led Re8trithd lunds funds Total unresln.cled Restn"ded 2021 frJrMIs fvTrJ$ Tolal 2020 Leg￿ and professional AL¥Jit and accounty'ry fees Insurat costs Other costs Support stsff costs Depreciation 087 8,877 13,868 1,708 15.576 11,713 11.766 13.321 13,321 7.511 917 614 8,42B 10.801 3.449 566 233 11.367 3,682 20.091 7,555 56,251 17.724 37,815 7.555 78.349 22.878 15.451 79.768 16.878 39,756 15.451 99.153 22,098 19.385 Child'5 i Foundatiiin 34

Note5 to the Financial Ststefflents Year to31 DeLents 2021 7 Stsff costs Charl 2021 2020 2021 2020 a￿1 salaries Soual security rthts Pension ry)5ts 46B.021 44.207 5,991 518.219 531,146 9).706 6,253 588,105 192.092 16A74 5.991 214.5$7 1>5,351 17,226 6,253 219,830 average n￿jnthty numtrw of employees during the year wa5 as folowB". Grou 2021 2020 2021 2020 No of employees 49 No employees eamed over £60.000 during the current or ptior years. The total employee benefits (including pens￿￿ and empbyerfs national insurance) paid to key management personnel in the group amounted to £66,153 12020". £67,699). E￿p1 for the trustees (who are not remunerated), key management Pe￿Onnel are con5Klered to be the CEO onfr4. Pension Scheme The charity operates a defined Contribution scherne. Conlributions are charged in the statement of financ￿1 activrts as Ihey accrue. The charge for the year was £5,991 12020.. £6,253). There were S 12020". 51 scheme members al the balance Sheet date. £90812020.. £8461 of contribLrtK)ns ¢xed to the scheme as of that dale. Truste¢s' r•muneratlon No trustees receive(l any rwnuneratson frtyn Ihe Charrty in TeL3tion lo their Services during the year (2020.. £01. No trustees We￿ reimbutsed lor expenses during the year {2020.' £29) wrth respect to travel to a trustee meeting. 9 Taxalion The Com￿Y is a chaiity urhder the Finance Act 2010 (Schedu￿ 6. paragraph 1) definition. Accordingly, Ihe company IS potents.ally exempl from taxation in respect of income or capitsl gains 7Mthin categories covered by the Corporation Tax Act 2010 (part 11, chapter 3) or the Taxion of Chargeable Gain5 Act 1992 (section 2561, lo the extent that such income or gains are appl￿d exclusNely to charilable purposes. No tax charge arose in the period. Chld's i Foundation 35

Notes to the Flnancial Statements Yw to310&ember 2021 10 Tangible fixed assets offi equipment Motor Compul¢r hths equrjment 2021 Grnu At 1 January 2021 FEX adjustment At 31 0ecmir 2021 24,947 25 21.538 145 21.393 9,670 28 56,1SS O•prn¢iation At 1 January 2021 Charge forthe year FEX adjustrnenl At 31 De￿rnt￿r 2021 23.192 3,301 5.180 251 .732 35,099 7.555 1.021 71 426 24.972 43.402 Net book valyt At 1 January 2021 At 31 D8￿ber 2021 1,755 16.237 11660 21.056 12,660 Computer equipment Charity At 1 January 2021 Addrt￿?n5 At 31 Decernter 2021 3,568 3.568 Depr￿￿tiOn At 1 January 2021 CharYJe lor the year At 31 Dec8mber2021 3,351 217 3.568 N•t book ¥alue At 1 Januw 2021 At 31 De￿rnter 2021 217 11 Stock Cha 2021 2021 2020 2020 stod 4,602 4,426 12 Child's i Foundation 36

Notes to the Financial Statements Year to31 December 2021 12 Debtors Gmup 2021 Charity 2021 2020 2020 Grants rece￿able Prepayments ar¥J *£ru8d intsjmt Other debtors 115,922 4.893 7,210 128.02S 61,042 17.944 2.$ 81.576 115.922 949 6W2 123,403 61,042 61.042 13 Credltors: amounts falllng due wlthln one year Group 2021 Charity 2021 2020 2020 Trade crethtoffs Otsrtaxes and so(xal Se￿r[lY aists Acuuals 16.792 6.$42 13.199 6,404 24,456 44.059 242 6,404 6,S42 33.470 17,737 21.378 14 Company Llmited by Guarantee The wnpany is limrted by guarantee, havirvj no share capital. 15 Related party transactlons During the year, the charity received dorhatwjns of £48.7C6 from10 related parties. All re￿ed partses were either Trustees. stsff or their farn1￿ members. (2020.. £41,247 from 11 iated parties). Chikd's i Foundation 37

Notes to the Financial Statements Year to31 D￿ernber 2021 16 Analysis of funds At31 December 2021 January 2021 Incon ExpeThJrture Trar6fers Unr¢strl¢t¢d fvnds Ger*ral fijnds 133,884 241.407 1257.7941 13,0041 114.493 Restrlcied fuTh Ic¥Jr Foundation UBS Opb'rnu5 Foundatb)n11 OW Foundats"on Opbrnu5 Co￿19 FuTrJ The CcthordK Inthatr Souter TnLSt The By GNe 2020 C8mpavJn Fund U8S OP￿"MusF￿ndatiQTh I Foreyn. CornrrM)n¥Yealth & Deuebprrenl OffKe Grand Chalknges Canada UBS StreryIheTr￿g fDr SC Oak Foundats"on Sl JarTW pla￿ FI)ur￿•￿￿ Martin James F￿jodat￿Th The Big 2021 Carkww FuThY Omtymus Other Srnal FLnd5 75.257 63,774 48.713 26.295 13.434 4.897 2.537 79.146 104,108 8.947 12541 191,647) 1141,3791 144.5881 129,2rtsi 172.897) 12,0101 112.1491 (T4n 62,756 26.503 13,073 1238} 19,631 2139 933 1461 9.614 11.6981 121 2.212 121,457 108.917 45. 70.349 1125,6511 178.6421 113,5731 122.7551 117,2071 14,6641 121 15,1891 630 1662,9391 2,071 JO,275 J2.389 47,593 29,382 25,436 8,380 20.1C 8.378 5.189 241154 715.8 298,109 T(tsl lurKIs 376.038 957.297 1920,7331 412.602 Child's i FourKlalion 38

Notes to the Financial Statements Year to31 t)ecember 2021 16 Anatysis of funds {continued) A131 December 2020 u￿o￿t￿¢￿d fuTh15 164,161 239.631 (265,6331 14.2751 133,884 Resirf¢ttd lun(ts Medicor Foundath)n UBS Opb"mu$ Foundaiwn 11 Souter Tr￿51 60.CO) 103.070 168.78n (94.3241 17,6411 1391,9421 {2.5131 IS1,8081 {4.49n 75,257 63,774 4,897 2,212 55.028 FC Ntk Jenkir6 FouThJal StJaws Pl￿ Foundalh?n The Big Gwe 2019 Campaw FuTrJ UBSASmafj O￿Tr Foundali The Co-Nord¢ Iniatr LBS Opbrnu5 Covh19 Fwvj The Recket Foundation S 0pts.rnus FOunda￿n I The BKJ GNe 2020 CampaKJD FuThJ .19 FundraI￿Tra Other Smal Funds 2.628 391,526 13 S0.fO) 2.(3 [9.6401 114,3251 1,175 120.( 78.622 49.827 14.994 11.277) 2,537 2.250 [2.2501 1511 51 7,tr26 4,275 9,626 156.9621 165.187) (21.5321 114,4351 48.713 13.434 28,295 30 3,722 2.445 2,537 110,481 242,154 Tolal funds 274.642 1.146.657 11.045,2611 376,038 The specrfK purpose of the restricted funds are as folkn45.' Medkor Foundatlon: The MedI￿r Foundalion made a 3 year grant in 2020 toward a project entitled "reducing institutional Ca￿.. which seeks to demonstrate its chih protection model in a rurnl distrKI in Uganda. and sits wilhin the charity's chikl protection actNr¢ies. UBS Optirnus Foundallon 11: UBS Opttmus Foundation made a grant toward the proiect enlrtled 'Families, not Orphanages Phase Il.. which seeks to demonslrale rts child protection mc￿e1 in an urban div55w)n and rural district in Uganda. and sits wrthin the Charity's child proleth.on activit￿S. Olwyn Foundation.- The O￿n Foundation made a 3 year grant in October 2018 to support salary ￿SIS of the organisation. in particular supporting the work of our communications. a0￿aCacY arKI fundraising leam5. UBS Covid-19 Response: In response to the Covid-19 pandem￿, a further £50,000 grant was made. in relats.on to the UBS Optimus Foundation 11 project, to enable the chanty to resporKI to the pandem￿ during 2021. The small de￿rt 15 a small overspend in ' Uganda and was wrrtten off in 2022. Co-Nordic Initiative- The tsNordic IniliatNe is a grant m*Je in January 2021 for 3 years. worth CHF 300,000. The grant funds our work in Kamengo. Mpigi District. lo build communty based chikj proteckn.on system in the area. Chihj's i Foundation 39

Notes lo the Financial Ststements Year to31 Decerthr 2021 16 Anatysis of funds {continLd) Souter Twst: The Souler Twsl maje a L)nabon of £5K in 2021 to contribute trmard the sl of adoptson seM¢es in Uganda. The Big Glve Carnpaign Fund: The Big GNe is a regular Christrnas fun(Iraising campavjn, raising fvnds to support our community volunteers and community development news. UBS Optimus Foundatlon l.. UBS made a grant tNard the prciect entitw'F￿l1ies, not Orphanages", which seeks lo derThJnstfate ts chikl proteCt￿)n model in an urban diwsion and rural district in Uganda. and srts wrthin the charity's ch￿d protectK)n activities. cC￿p￿ted in 2021 and Phase 11 commenced. ForevJn. COMMOn￿￿￿h & Development oifice (Fonnerly Department for International Development Iwia Hope & Homes for Children): The Foreign, CoMmonwe￿h & Development OffrE is fvnding a project entitled 'No Chikj Left Behind.. The funding has been granted lo HHC (Hopes & Homes for Chikjrenl who are in lum funding Child's i Foutmlalion. The project ran frorn 1 May 2018 to 31 March 2021. The project aimed to transfomi Child￿n'S INes by creating a pathway for farn1￿ & communty li￿n9 for children in institutional care in Rwanda and Uganda" the grant funded actTvilies in connection with delivering this project. A small underspent amount in Uganda was wriite off in 2022. Grand Chall•nges Canada: GCC commitled to an 18-monlh project commencing April 2021 as part of their Gh)bal Mentsl Heatth.. Youth ￿lIbeing ChampKJns programme. Specfficalty piloting mental health peer support for young k)eople in Uganda. UBS Strengthenlng for S¢ale: In ￿￿nect￿n with the e￿stIng grant from the UBS Optimus FourKlation entrtied "Fami1*5, not Orphanages Phase Il. The UBS Strengthening for scale is for a 1-year period ol support commencing November 2021. Oak Foundation: A grant as part of a Comd Emergency Response Programme for Families in Uganda. The grant covers an &month per￿￿ commencing August 2021. St James Place Foundation: Sl James Foundation continued their support by pledging funds to contribute towards the Aclwe Famity and Community Support work in Uganda. This is for a 2wear penc#y c¢rnncirKJ June 2021. Martin James Foundation- A joint working agreement wrih Martin James Foundation for a specrfic PToject'. Demonstrating and strengthening conNnunty led altemattves to orphanages. IAbrking in 3 areas of Uganda, this is to cover a 2-year period com￿n¢1ng NOv￿ber 2(r21. Didymus Foundation: This grant frcKn Dtynus FoundalKJn is lo support the direct C￿1$ of Active FanNly sUp￿rt in Uganda. To cover the 12•monlh perh)d commen¢iThJ March 2021. Child's i Foundation 40

Nole5 to the Financial Statements Year to31 D￿efflber 2021 16 Analysis of fund5 Icontr"nued) Fund balances al 31 December 2021 are represent&J by. Unroatrict￿ R•striet•d fund8 funds Totsl 2021 Fixed assets Current assets Current Ipbilities Totsl net assets 12.860 303,190 117.7411 298.109 12,660 433.412 133,4701 412.602 130,222 115,7291 114,493 Fund balances * 31 December 2020 are represented by: Tofal 2C120 nds F￿ed8s$els CU￿nI assets Cunent liabilrtX5 Totalnel assets 217 154.992 20,839 244.049 22,734 242.154 21,0 3gg.041 44,059 376,038 133,884 17 Operatlng lease commNments At 31 December 2021 the total of the Charity's fuluie minimum lease payments falling wrthin one year under non-cancellable opernting leases for office space was £10,622 {2020'. £6.4721. Chdd's i Foundation 41