2024-08-31-accounts

REGISTERED COMPANY P4UMBEL. 06647591 (England and Wales) REGISTERED CHARrrY NUMBER: 1127739 R•port Of th• Tru•tws and Un•udlt•d FSn•nelal Stat•nwts for th• Y•ar Endèd 31 Au9U•t 2024 ft•r Morottan Chlldr•n'$ Tru•t aayton & Brewill artered Accountants Cawley House 149-155 Canal Street Nottlngham Nottingharnshire 14GI 7HR

Mor¢Keafv Chlldrnn's Trnst Cortents Ofthe fifiaftdal SL4t•m•nts for the y&•r •Trd•d 31 2024 Paq• R•port of th* Tru•tw• Ind•p•nd•nt Ex•mln•r'$ Raport Statwn•rt of An•nd•l Athltl•• B•l•nc• Sh••t Nots• to th• Fln•ndal knnts 5 to 8 D•tall•d Stat•m•nt of Pln•nd•l Actlvltl••

Moroccan Children's Trust

Report of the Trustees for the year ended 31 August 2024

Toe trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2024. Toe trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

Toe charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 06647591 (England and Wales)

Registered Charity number 1127739

Registered office

E5 Belvedere 152-158 Dyke Road, Brighton BN1 5PA

Trustees 0 Roy C E Hands A Belorf S H Booth M M C Brichard NJ A Denison SL Sibley

Independent Examiner Clayton & Brewill Chartered Accountants Cawley House 149-155 Canal Street Nottingham Nottinghamshire NG1 7HR

and signed on its behalf

0 Roy - Trustee

Page 1

Jndepffident examinor's rwrt to th• trn•tM• •f Morocan Tru•t {h• Compan￿) I report to the d￿r6ty In￿tee$ on my examkn￿ of the 4xcounts of the Company for the year ended 31 Nugust 2024. As the thailty's trustees of the C&)mpany (ath1 also Its thrertots for the purposes of company Law) you are resFrf>nsltAe for ￿ p￿paratIon ol the accounts th accordance wlth the requirements of the Companles Art 21K6 {Ihe A¢Y). Havkng saUsfled myself that the acc¢￿ftts of the coM￿nY art not rewlred to be audlte<l under Part 16 of the 2[K￿ Art and are elNJible for Independert examlnatlon, I report In respect of my examlnatlon of your clwity's accounts as carrled out urKler Secltr)n 145 of the a￿￿tIeS Att 2011 ('the 2011 Art,). In carryhig Out my examinatlon I h4v¢ fvllowed the Dlretti¢)ns ven by the Charty Comrnlsslon under Sectyon 145(5) (b) of the 2011 Art. Ind•p•nd•nt •xamln•r'8 •t•tem• I have completed my examlnatkni. I conslrni that no matters corne to my attertb)n kn connection wlth the ex•mlnatlon gmng me cause to belleY•'. accountlng records nrt kopt In respect ol the Conyny as rewlrtd by Sertton 386 of the 21Th Act.. or the accounts do not accvd wlth those reconls: or the èccounts do not comply wlth the accountlng r￿UIreMents of Stttion 396 of the 21M)6 Act other than any requirEment thrt the accounts &lve a true and falr Nlew whlth Is not a mètter con$kiered J$ part of an Indep￿dent exarylnatlon. or the accounts have not been prepared In accordance wlth lthe ntho(ts prlndples of the Statement of Rexommendeo Practlce x¢L￿ntIng and rg)ortOng by chwlties (applkable to chartlJe$ F￿￿1￿19 thelr 4Kcounts In •ccorylm the ￿n￿d•1 st￿dar￿ appllcable ID the UK aThl Wubk of Ireland (FRS 102)). I have no concems and have come a(rnss no other matters kn connectlon the examlnatlon to whlch attentlon shouhj be drawn In thls rwrt kn ordtr to enth a undertJn(kng of Ihe accounts to be Yvonne Jjckwn Bsc (Hons) FCA Clayton & 8rewlll Chartered Accountants Cawley House 149-155 Cartal Street NOt￿nghaM Nothngh4wnshlre NGI 7HR Oate: ,,....., Page 2

Moroccan Chli drnft'• Trust f•r the y￿r ended 31 Augugt 2024 2024 Totsl funds 2023 Total funds fund funds INCOME AND ENDOWMENTS FROM Donations le9acies 22.479 22.479 67,418 Other tr&Jlng actIv￿leS Investment Income 21,014 103 21,014 103 624 iii Totsl 43.YJ6 43,596 68,153 EXPENDITURE OM Ch•rltable a¢liviti4• a)arltable actlvltes 60,467 60,467 75,817 NET INCOME/(EXPEIKJrruRE) (16,871) (16,871) (7.664) RECONCIUATION OF FUNDS Total funds tjrought forward 22.560 22,560 30,224 TOTAL FUNOS CARRIED FORWAAD 22.560 The notrs ft>mi part of these fknandal statements Page 3

Moroc4w Children's Trnst Balanc• Sh••t 31 Aupu8t 2024 2024 Total fvnds 2023 Total funds fund fijnds CURRE14T ASSETS Cash al bank 6,673 6.673 23,502 CREDITORS Amounts falllng due wlthln one {984) (984) (942) 22,560 TOTAL ASSETS LESS CURRENT LWXLMES 5,689 22,560 22,560 FUNDS Unrestrlrted lunds 22,560 TOTAL FUNDS 5,689 22.560 The tharltable company Is entltled to eXem￿on frofn audlt under Sertjon 477 of the Companles Act 2006 for the year ended 31 August 2024. The members have not requlred the cornpany to obtsln an audlt rf Its flnandal statements for the year ended 31 August 2024 In accorfance wlth Sectlon 476 of the Companles Att 2￿)6. The tNStees acknowledge thelr responsI￿l￿e$ for (a) en5Utlng that the charttable company keeps accountkig records that comply wlth SectIor￿ 386 and 387 of the Companies kt 2C￿ and (b) prepar1ng financlal statements whkh glve a true and falr vlew of the state of thlrs of the tharttable company as at the end of each fknandal year and of Its surplus or defidt for eath flnancial year In accordance wlth the requlrements of SecUon$ 394 and 395 and whlch othenylse comply vdth the requlrrynents of the Companies Art rekiting to finandal ststements, so f4r as appllcable to the d￿r1¢atye company. These financlal statements have been wepared In attordance wth the prowslons appllcable to charltable companles subjett to the srnau companles reglnx. The flnanclal ststements were approved by the P•Jard of Trustees and aLrthorlsed for Issue on Sl S.i.Tr.C........ and were signed on Its behalf by: O Roy- Trustee The notes fomi part of IJ￿se finanoal State￿nts Page 4

Mw•¢an Childven'• Trnst for th• y￿r •nded 31 Aupu•t 2024 ACCOUNTING POLICIES Bas1 ol pr•parfng th• flnandal jtstanents The finandal statements of the charftable conwanyi whlch Is a publlc benefft entlty under FRS 102, have been prepared in accordan￿ with the Chartttes SORP (FRS 102) 'Accounttng and Reportfjno by O￿TItIeS.. Statement of Recommended Prathce applicable to charities preparfng thelr accounts In accordance wlth the Hnanclal Reportlno Standard appllcab in the UK and Republic of Ireland (FRS 102) (efftctlve l January 2019),, Fknanclal Reportlng Stsndard 102 The nanclal Repjrting Standard applkable In the UK and Republic of Ireland. and the Companies Art 2006. The flnanclal Statements have Len wepared under the hlstortcal cost conventbn. In¢om• All Income Is recognlsed In the Statement of Flnanclal Arttvltles once the d)arlty has entijernent to the funds, it 5s probable that the Income be ￿CeIved and the amount be measured rellabty. Exp•ndltur• UablI￿leS are recognlsed as expendlture as soon as there Is a legal or constructlve obllgatlon commlttlng the chat1ty to that expendlture, It Is probable that a tran5ftr of economlc beneflts wlll be requlred In settlement and the amount of the obllgation can be measured rellably. Expendlture Is accounted for on an accrus basls and has been dasslfied under headlngs that aggregate all cost related to the category. Where costs cannot be dSrectly attritxrted to partb￿lar headings they have be￿ allocated to actIV￿leS on a basls conslstent wlth the use of resour￿. T•xatlon The chartty Is exempt frDm corporatlon tax oft Its tharthle &t1¥￿es. Fund a¢¢ountlng Unrestrktsd funds can be used Sn accordance wlth the d￿rItsb1e obJectlve5 at the dlscretlon of the trustees. Restrlcted fvnds can only be used for partknlar restrStted pury)oses wlthln the objerts of the charlty. Restrlcdons arlse Wh￿ 5Feclffed by the donor or when furKls are ralsed lor partlcular restrfthd purposes. Further eX￿ana￿Tr of the natyre and purpose of each fund Is Ind￿led In the notes to the flnandal statements. OThER TRADING AcfivmES 2024 2023 Fundnlslng events 21.014 624 INVEsfMENT IP4COME 2024 2023 De￿SIt account irterest 103 iii Page 5 contlnued...

for th• ywr •nd•d 31 Augu•t 2024 TRUSTEES, REMUNERATION AND BENEFITS There were no tn￿ee5, remuneratlon or other benefits ft*r the year ended 31 Awu5t 2024 nor for the year ended 31 August 2023. Truat•e8' •xpen• There were no trustees, expenses pad for Ihe ￿ar ended 31 Auoust 2024 nor for the yèar ended 31 August 2023. COMPARATniES FOR THE sfATBIENT OF FINANCIAL ACTIVZTIES Total funds fund funds ThICOME ANO ENDOVIMENTS FROM Donatlons aFKI legacles 46,528 20,890 67,418 Other tradlng acdvbtles Investsnent Income 624 iii 624 iii Total 47,263 68,153 EXPENDITURE ON th•rltable actlvltl•s arltable attiYite5 54.927 75.817 NET INCOMEI{EXPENDrruRE) (7,664) (7,664) AECONCILIATION OF FUNDS Total furmls brought fr>rward 30.224 30,224 TOTAL FIINDS CARRIED FORWARD 22,560 22,560 CREDrroR&. AMOUPITS FALUNG DUE wrrHIN ONE YEAR 2024 2023 Accrued expenses 942 MOVEMEKf IN FUNDS Net movement In fvnds At 1.9.23 31,8,24 Unrestrlct•J funds General fijnd 22,560 (16,871) 5,689 TOTAL FUNI>S 22,560 (16,871) 5,689 Paoe 6 cortSnued...

Moroccan ChildMn'$ Tru•t Nrt•9 to the Pkn•ndal STat•ments. c•nlinu for tha y•ar •nd•d 31 Augurt 2024 •IOVEMENT IN FU14DS - contlnu•d tlet movement in funds, Induded mi the al￿Ve are as follows: Intomlng Resources Movement resourtes expended in funds Unretri¢t•d fund• General fiJn(J 43,596 160,467) 116,871) TOTAL FUNDS 43,596 (60,467) (16,871) C•mparatfv•s for movan•rt In fund• Net movement In funds At 1.9.22 31.8,23 Unr•Jtrl(t•d fi•nd# Gener fvnd 30,224 {7,664) 22,560 TOTAL FU14DS 30,224 (7,664) 22,560 Comparatlve net MoV•n￿t In lunds, Included In the above as follows.. Incomlng resources Resources expended Movernent In funds Unr•Atrl¢t•d fund• General Ihjnd 47,263 (54.927) (7,664) R•rlthd fund• Contre Amane projett (20,8g)) TOTAL VUNDS 68,153 (75,817) (7,604) The Volunteer Programme supP￿ts people who w15h to volunteer for the d7arlty In Morocco. Those Indiv1dua￿ make a flnanclal contrlbutron to thetr Ilvlng costs and the char￿Y provldes board and l(>aging, and practi￿1 support for thelr volunteermg whllst they are in Taroudannt. Centre Amane Is the tharitles soda wor centre for thlltren and fèmllles In djfflcult cfjrcum5tsnces. Thts ensures ¢¥egfver5 have the capadty to care for theSr chlbjren independenljy. They belleve In deinsututionalisation, the Idea that clmltjren thrlve best In Safe and lovlng home- not residential centres. Through gatekeeplng practices, they keep famllle5 together by provldlng sUp￿rt requlred for them to stsy together. Page 7 continued...

Plotes to the Flnanclal &atem•rts . ¢•nt5nued for th• y•u qnd•d 31 August 2024 RELATED PARTY DIS(XOSURES There were no relatsd party tr￿n￿lSOn$ for the year end￿ 31 August 2024. dge8

Mor•¢aft Chldrtn's Trust for t1￿ y•nr •nd•d 31 AugU•t 2024 2024 2023 INCOME A14D ENDOWMENTS Donatlons and l•gad Donations Standing orders Grants Fosterlng 11,509 36,038 5,095 20,890 5,395 4,876 22.479 67,418 Oth•r tradlng adl¥ltl•• Fundrawng events 21,014 624 Inv••tm•nt Ino)m• De￿it account interest 103 iii Total In¢omlng r•wurrn• 43,596 68,153 EXPENDTfuRE Charlt•bh adlvltl•• Accountancy FAPE Other Charge5 942 74,537 300 59.348 100 35 fj0,467 75,817 Total resources expended 60.467 75,817 N•t •xp•ndltUT• (16.871) (7,664) Thls page does not form part of the ststytory finandal statements Page 9