Doojsign En¥efope 10.. 7E9E2634-1617421MISA4IFFSA934C&A
Child-Link International Aid. Foundation
(A Company Limited by Guarantee)
Annual Report and Financial Statements
For the year ended 4 April 2023
*ACIXASR7•
2211212023
CCthIPANIES HOUSE
A17
#371

Do¢uSign Envelope ID. 7E9E2634-1617421&816A-90FFS4934C8A
Child-Link International Aid Foundation
Re
ort and Accounts for the
ear ended 4
ril 2023
Contents
Reference and Administrative Details
Trustees. Report
Independent Examinerfs Report
Financial Staternenls
Principal Accounling. Policies
Notes to the Financial Statements
11
14

Docusign Envetr)pe10.' 7E9E2634-1617421641WQFFSA934C&A
Child-Link International Aid Foundation
Re
ort and Accounts for the
ear ended 4
ril 2023
Reference and Adminlstratlve Details
Registered Charity Number
1128548
Company Registration Number
06828539
Directors and Trustees
Diana Butchers. Chair
Alan R Butchers
Peler W Moffat
Michele Millidge
Secretary
Mrs Elisabeth Devaraj
Registered Office
39a Moberly Road, Salisbury. Wilishire. SP1 3B2
Independent Examlner
Simon Ellingham FCA DChA
Fawcetts LLP
Chartered Accountants
Windover House
Sl Ann Street
Salisbury
SP1 2DR

DKuSign Envelope ID.. 7E9E26341617421ft81&4-gOFF5A934
Child-Link International Aid Foundation
Re
ort and Accounts for the
ear ended 4
ril 2023
Trustees, Report
The trustees. Ytho are directors for the purposes of company law, present the annual report
together with the financial slatements of the charitable company for the year ended 4 April 2023.
Objectives and Actlvltles
Purpose
The relief of povety and sickness especially of children and young people throughout the world and
the advancement of the Christian religion throughout the world in accordance with the statement of
faith.
Actlvltles
We raise support through a child sponsorship programme (regular giving), mainly for the education
of Children at the Gnana Deepam sthool in Tamil Nadu. India. Funds are also raised for specific
capital projects associated a school in Nepal. We provide hot school meaL8, as school bus and
educational resources for a primary school in the slums of Kathmandu.
Public Benefit
This year we have continued to support both schools.. the Gnana Deepam Matriculation s￿￿01 in
Tamil Nadu, Southem India and Pastor Daniel's kindergarten school in the Balkhu slum.
Kathmandu, Nepal.
The trustees confirm that they have complied the requirements of sectTron 4 of the Charities Act
2011 to have due regard to the public benefit guidance published by the Charity Commission for
England and Wales.
Achi•vwnent$ and Porfomiance
Nepal
Child Link continues to fund hot cooked lunches for 93 children every school day and a sthool bus
to allow the children to travel to and from xhool safely - partiujlady during adverse weather when
conditions in the slum are extremety wet arKI slippery.
Child link contributed extra money to purchase wami coats for the children and to help them to
lebrate Christmas.
India
We have continued vrith the annual Maintenan￿ payment of £3.000 to keep the school in a good
stste of ￿paIr. Annual sponsorship of an 8￿1r1 group plus a small number of chIld￿n sponsored
by individual donors has continued. We have also maintained salaries for one teacher and one
sch¢)ol administrator.

DocuSb3n Envelope 10. 7E9E2634-1617421M1&4-9)FFS4934C&A
Child-Link International Aid Foundation
Re
ort and Accounts for the
ear ended 4 A
ril 2023
India (conlinued)
Post Covid, the hostel for the boys vrds ternporarily dosed. viith sorne boys moving to altemative
schools and some becoming day students. The level of support for girfs is still the highest need as
750/0 of families do not have a father, with some also not having a mother. There has been an
intensive English and Maihs drive as the children V￿re behind on the basics due to COVID.
The bus routes have been ￿du￿d, due to the Right to Educalion Act, stipulating that students
must come from a 3 kilomelre radius of the 5chi)ol. This has helped to reduce the financial and
administrative burden that the extended bus routes previously posed.
The school runs under the board of the Chinna Kafvarayan Hill Agricultural Development
Association (CHAOA).
Financial Review
Child Link has continued to focus on local fundraising in the Salisbury area this year. We have
continued to run monthly artisan market stalls and rented stalls in indoor markets - for example
Fisherton Warehouse in Salisbury.
Special thanks 15 extended to the supporters of Child Link throughout the year. has allowed
us to continue our support through this difficult period.
Structure, Governance and Management
Governing Document
Memorandum and artides of association incorporated 24 Febn￿ry 2009 as amended by special
resolution 22 September 2009.
Conslltutlon
A company limited by guarantee.
SL*ement of Trustees. Responsibllitles
The trustees, who are a150 the directors of the company for the purp)se of rxjmpany law. are
responsible for p￿paring the Trustees. Annual Report (including the Strategic Report) and the
financial stalements in accordan￿ with applicable law and United Kingdom Accounting Standards
{Uniled Kingdom Generally Accepted Accounting prac11￿).
Company law requires the trustees to prepare finanaal slatefflents for each financial year. Under
company law trustees must not approve the financial statements unless they are satisfied that they
give a true and fair view of the state of affaits of the charitable company and of the incoming
rèsources and application of resources, including ihe income and expenditure, of the charitable
company for that year.

Docusign Envelcye ID.. 7E9E2634-1617421H1&A-90FFSA934C8A
Child-Llnk International Aid Foundation
Re
ort and Accounts for the
ear ended 4 A
ril 2023
Statement of Trustees. Responsibilities (continued)
In preparing these financial statements. the trustees are required to:
select suitable accounting polioes and then apply them consistently-
observe the methods and prinaples in the Charities SORP 2019 {FRS 102);
make judgements and eslimates that are ￿asOnable and prudent:
make whether applicable UK Accounting Standards have been followed, subject to any
material departures disclosed and explained in the financial statements,. and
prepa￿ Ihe financial statements on the going concem basis unless it is inappropriate to
presume that the charity wlll continue in operation.
The trustees a￿ responsible for keeping adequate accounting records that disclose with
reasonable accuracy at any time the financial position of the charitable company and enable them
to ensure that the financial slalements comply with the Companies Act 2006. the Charities and
Trustee Investment {ScotlaTrJ> Act 2005 and the Charttie5 Accounts (Scotland) Regulations 2006
las amended). They are also responsible for safeguarding the assets of the charitable company
and hence for taking reasonable steps, for the prevention and detection of fraud and other
irregularities.
Declaration
The trustees dedare that they have approved the trustees. rewrt above.
si
ne4 on behalf of the charitys trustees
EQF
iana¥ulc%ers. Chair
Date 21 Decernber 2023

Docusign Envelope ID.. 7E9E2634-16174216-81f*VJOFF5A934C&4
Child-Link Inlemational Aid Foundation
Re
ort and Accounts for the
ear ended 4
ril 2023
Independent Examlner's Report
To the trustees of Child-Llnk Internatlonal Aid Foundation (a company limlted by guarantee).
eharity number 1128548, on accounts for the year ended 4 April 2023
Responsibilities and basis of report
I report to the trustees on my examination of the acc¢)unts of the above tharity {'Ihe chariw) for the
year ended 4 April 2023 as set out on pages 8 to 17.
As Ihe charity's trustees. you are responsible for the preparation of the accounts in accordance with
the requirements of the Charities Act 2011 {"the Act"). I rewrt in respect of my examination of the
charitys accounts carried oiA under section 145 of the 2011 Act and in carying out my
examination. I have followed all the appliczble Directions given by the Charity Commission under
section 145{5)(b) of the Act.
Independent examinerfs statement
I have completed my examination. I confim that no material matters have come to my attention in
connection with the examinab'on which gives me cause to believe that in. any material respect:
the accounting records were not kept in accordance viith sectTron 130 of Ihe Charities
the accounts did not accord with the accounting records,. or
the accounts did not comply with the applicable requirements ￿nCernIng the form and
¢onlent of accounts set out in th8 Charities (Accounts and Reports) Regulations 2008
other than any requirement that the accounts give a 'true and-tsirf view which is not a
matter considered as part of an independent examination.
I have no concerns and have come across no other rnattets in ￿nnectiOn with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
acrL4oIAi¢be reached.
Imon%ffingtsam FCA DChA
Fawcetts LLP
Chartered Accountsnts
Windover House
St Ann st￿et
Salisbury
SP12DR
21 December 2023

Docus￿n Envelope 10.. 7E9E2634-1617421641fA-g)FFSA934C8A
Child-Link International Aid Foundation
ort and Accounts for the
ear ended 4
ril 2023
Financial Statements
Statement of Financial Activities For the year ended 4 April 2023
(inwrporaling an income and expendtlure account)
Current financial year
Unrestricted Restrlcted
Funds
Funds
2023
2023
Total
Total
2023
2022
Note
Income from:
Donations and legacies
Other trading activities
Investment income
13.917
21.153
35.070
27,846
11,609
11,609
6,366
40
Total income and endowments
25.586
21,153
46,718
34,213
Expenditure on:
Raising funds
Charitable activities
216
3.3g3
35.796
39,189
36.425
Total resources expended
3.393
36,076
39,469
36.641
Net in¢omel(expenditure) before
transfers
22,173
(14.923)
7.249
(2,428)
Transfers betm￿n funds
10
(14.923)
7,249
14,923
Net incomel(expenditure)
7.249
2,428
Reconclllation of funds
Total funds brought
forward at S April 2022
Total funds carried
forward at 4April 2023
10
20.367
20,367
22.795
10
27.616
27,616
20.367
All arnounts derive from ￿)ntInuing activities
All gains and losses re￿nised in the year are induded in the Statement of Financial Actrvities.

Oocusign Erbvebpelo." 7E9E2634-1617421M1&4-WF5A934C&4
Child-Link International Aid Foundation
Re
ort and Accounts for the
ear ended 4
ril 2023
Statement of Financial Aclivities (continued)
(incorporaling an income and expenditu￿ account)
Prior financial year- for the year ended 4 April 2022
Unrestricted Restrl¢ted
Funds
Funds
2022
2022
Total
2022
Note
Income from:
Donations arKJ legaaes
Other trading -activitie5
Investment income
3.349
24,497
27.846
6,366
Total income and endowments
9.716
24.497
34.213
Expendlture on:
Raising funds
Charitable activities
216
216
2.754
33.671
36,425
Total resources expended
Net Incomel(expenditure) before transfers
Transfers belween funds
10
2.g70
33.671
36,641
6.746
(9.174)
9.174
(2,428)
(9.174}
2.428
Net Incom￿{0xpendIturo)
2,428
Reconciliation of funds
Total funds brought forvrard at 5 April
2021
Total funds carrled forward at 4
April 2022
10
10
20,367
20,367
All amounts derive from continuing actrvities
All gains and losses recognised in the year are induded in the Statement of Financial Activities.

Oo¢uSign Envelope10.. 7E9E2634-1617421fv816A-9CffS49J4C&4
Child-Link International Aid Foundation
Re
ort and Accounts for the
ear ended 4 A
ri12023
Balance Sheet
Company number. 6828539
Asat
4 Aprll
2023
Asat
4 Aprll
2022
Note
Current assets
Debtors
3,320
3.818
Cash at bank and in hand
40,547
18.041
21.859
Llabllitles
Creditors: amounts falling due
within one year
Net current assets
16.250
1.491
27.617
20.368
T¢)tsl assets less current liabilities
27.617
20.368
Funds of the charlty
General unrestricted funds
Total charity funds
10
27.616
27.616
20.367
20.367
The notes on pages 11 to 17 are an integral part of these financial ststements.
The directors are satisfEd ihat the company is entitled to exemption from the requi￿rnent to obtsin
an audil under section 477 of the Companies Act 21))6.
The members have not required the company to obtsin an audit in accordan￿ with section 476 of
the Act.
The directors acknowledge their responsibilit*s for complwng bwlh the requirements of the
Companies Act 2006 with respect to accounting records and the preparalion of accounts.
The accounts have been p￿pared in accordan￿ with the special provisions applicable to
companies subject to the sfflall companies regime.
Approved by the Board of Trustees on 21 December 1023
"vulc￿erS
lana
Chair

Docu5￿n EmielcsFe10.. 7E9E2634-1617421H16A-90FFM934C&4
Child-Link International Aid Foundation
Re
ort and Accounts for the
ear ended 4
ri12023
Notes to the Financial Statements
1. Nature of operations and general Inforniallon
The charity is a charitable company limited by guarantee and ￿nseqUentlY does nol have share
capital. Each of the trustees is liable to contribule and amount not exceeding £nil towards the
assets of the charity in the event of liquidation.
The charitable company is In￿rpOrated in EnglarKJ. Its registered Offi￿ is 39a Moberly Road.
Salisbury. Wiltshire. SP13BZ.
2. Princlpal Accounting Pollcles
Basis of preparation
These accounts have been prepared under the hislorical cost convention with items reo)gnised at
cost or transaction value unless otheThvise ststed in the relevant notes to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing
their accounts in accordance with the Finanoal Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102) issued on 16 July 2014-
the Financial Reporting Standard applical￿e in the United Kingdom and Republic of Ireland
(FRS102)'.
the Companies Act 2006: and
the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
Golng concern
The trustees consider that there are no material Un￿rtaInt{e$ about the charity's ability to continue
as a going COn￿M nor any s￿nIfICant areas of uncertainty thal affect the carying value of assets
held by the charity.
Accounting judgements and assumptions
The preparation of financial statements under SORP (FRS 102) requires the company to make
judgements and assumption5 that effect the applicalion of policies and reported amounts.
Assumptions and judgements are based on historical experience and other factors including
expectations of futu￿ events that a￿ believed to be reasonable under the circumstances. Actual
results may differ from the estimates derived from applyin9 those judgements and assumptions.
The judgements and assumptions which have a significant impact on the carying value of assets
and liabilities are considered to be those surrounding the valuation of creditors including accruals.
The trustees do not conceive .there to be any signffi￿nt risk of material adjustment during the next
reporting period as a result of the judgements and assumptions applied to the financial statements.

DocuSv4n Envek)*10.' 7E9E2634-1617421U16A.g]FFW34C&4
Child-Link International Aid Foundation
Re
ort and Accounts for the
ear ended 4
ril 2023
Income
Income is recognised in the Statement of Finanual ActivitK?s {SoFA) vthen:
the charity becomes entitled to the resources..
it is more likely than not that the trustee5 will receive the resou￿$. and
the monetary value can be measured vthh sufficient reliability-
There has been no offsetting of assets and liabilities. or income and expenses. unless required or
pemiitted by the FRS 102 SORP or FRS 102.
Grants and donations are onty included in the SOFA when the general income recognition criteria
are met.
Gift Aid receivable is induded in income when there is a valid"declaration from the donor. Any Gift
Aid amount recovered on a donation is considered to be part of that gift and is treated as an
addition to the same fund as the initial donr-ation u, nless th, e i donor or the tenns of the appeal
have specified otherwise.
Income from interest. royallies and dividends is induded in the accounts when re￿ipt is probable
and the amount re￿1vable can be measured reliably.
Insurance claims arè only included in the SOFA when the general incx>rne recognition criteria are
met (5.10 to 5.12 FRS 102 SORPI and are included as an tiem of other income in the SOFA.
Govemance and support costs
Support costs have been allocated between governan￿ costs and other support. Govemance
costs comprise all costs involving public a¢￿UntablIty of the Charity and its ￿MplIance wtth
regulation and good practi￿.
Support costs include cenlral functions and have been allocated to activty Cost calegories on a
basis consistent with the use of resour￿$. e.g. allocating property costs by floor areas, or per
capita. staff costs by time spent and other ¢￿ts by their usage.
Stocks and work In progress
Stocks held for sale as part of non-charitable trade are measured at lower of cost or net realisable
value.
Debtors
Debtors (induding trade debtors and loans receivable)"are measured on initial recognition at,
settlement account after any trade discounts or amount advanced by the charity. Subsequently.
Ihey are measured at the cash or other consideration expected to be r￿1ved.

Docusign En¥elop8 ID.. 7E9E2634-1617421M16A.9)FFSA934C8A
Child-Link International Aid Foundation
Re
ort and Accounts for the
ear ended 4 A
ril 2023
Liabilities
Liabilities are recognised where it is more than likely that not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation can be
measured with reasonable certainty.
Creditors
The charity has creditors vthich are measured at settlement amounts less any trade di$￿unIs.
Taxalion
No Corporation Tax is provided for as the company. being a charity. is exempt. t)ue to its current
activities the charity is not registered for VAT and therefore cannot recover VAT on its expenses.
Fund structure
Unrestricted income funds are general funds that are available for use at the truslee's discretion in
furtherance of the objectives of the charity.
Restrided income funds are those donated for use in a particular a￿a or for specific purposes, the
use of which is restricted to thal area or purpose.
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the
truslees, annual report.

Docusign En¥elope ID.. 7E9E2634.1617421M1&44IFFSA934C
Child-Link International Aid Foundation
Re
ort and Accounts for the
ear ended 4
ri12023
Notes to the Flnancial Statements
3. Income
Unrestricted Restricted
Funds
Funds
2023
2023
Total Unrestricted Restricted
Fund$
Funds
Funds
2023
2022
2022
Total
Fund5
2022
Donations and l•gxies
Gift aid
Sponsorships
Donations
3.020
375
10.522
3.020
21.528
10.522
3,149
3,149
24.497
2(Kl
21.153
24,497
Total donations arKI
legacies
Other trading activities
13.917
21.153
35.070
3.349
24.497
27.846
Fundraising sales
341
341
Income from market stalls
1,194
1,194
1.307
1.307
Other sales of gjods
4.718
4,718
Fundraising events
Total other trading actNities
11.609
11.609
6,366
Income from bnveslments
Bank interest
Tolal investment income
Tolaj income
40
25.566
40
46.718
21,153
9.715
24.497
34.212

Docusign Enve￿pe 10.. 7E9E2634-1617421H7&4-90FFS4934C&4
Child-Link International Aid Foundation
Re
ort and Accounts for the
ear ended 4
ril 2023
Notes to the Flnancial Statements continued
4. Expenditure
Unrestricted Restricted
funds
funds
2023
2023
Total Unrestricted Restricted
funds
funds
2022
2022
Totsl
2023
2022
Raising funds
Fundraising events
Advertising and marketing
Total raising funds
159
57
216
159
57
216
Charitable activities
Gnana Deepam - Childrens.
Edu¢ation
Gnana Deepam -
Mainlenanee Fund
Gnana Deepam - Other
Nepal - Sch￿1 Lunths &
Buses
16,546
16.546
12,496
12,496
3.000
9.000
11.250
11.250
9.000
8,125
1.050
8.125
1.050
587
Nepal-other Suppryt
Staff
587
IT & Website
444
Insurance
250
250
778
778
Bank tharges
Equipment leasing
Office & professiorkil
Total charitable activities
404
622
622
144
144
228
228
1,950
3.393
3.393
1.950
95
95
2,754
2.970
33.671
36,425
Tot￿ expenditure
36.076
39.469
33.671
36.641
S. Net movement In funds
2023
2022
Net movemenl in funds is stated after chargirvJ'
Independent examiners fees
1.200

OocuS¥n Envebpe ID.. 7E9E2634-1617421&8164-9W&4934C&4
Child-Link International Aid Foundation
ort and Accounts for the year ended 4 A
ril 2023
Notes to the Finanoal Statements Continued
6. Trustees and related partiès
None of the Iruslees {or any persons connected wth them) reeeNed any remuneratson or
t￿eTit$ from the charity or a related entty during the ￿r.
No trustee expenses have been incurred.
7. Employws and staff ￿&Sts
No staff were employed during the yEar {2022: 1 }
The agJregate remuneralion o)mrKises:
2023
2022
Wages and saaries
487
487
No employee eamed more than £60,000 during the year12022.' nil).
8. Debtors
2023
2022
Trade debtors
Prepayrnents a￿1 accrued inrnme
669
3,149
3,818
3.030
3.320
All arnounls are receivable within one yEar from Ihe balarKe sheet dale. Al amounts
comprise unrestricted funds
9. Creditors: Amounts falllng due within one year
2023
2022
A¢¢ruals and deferred In￿Me
16,250
1.491
Al amounts comprise unrestricted funds.

DoGuSi9n Envebpe ID.. 7E9E2634-1617421&816A-90FFSA934C&A
Child-Link International Aid Foundation
ort and Accounts for the
ear ended 4 A
ril 2023
Notes to the Financial Statements continued
10. Funds of the charity
Movements in the funds of the charity comprise:
Unrestricted Restrlcted Total
Fund
Fund
Funds
General
Child
Support
Balance al S Aprll 2021
22.795
22,795
Movemenl in funds
Incoming resources
Resources expended
Transfers befften lunds
Balance at 4 April 2022
9.716
24,497
34,213
12.970) (33,671) (36.6411
9,174
9.174
20.367
20,367
Movement in furKIs
Incoming resources
Resources expended
Transfers betsveen funds
Balance at 4 April 2023
25,566
21.153
46.718
{3,3931 (36.076) (39.469)
14,923
14,923
27.616