Child-Link International Aid. Foundation (A Company 'MIted by Guarantee) Annual Report and Financial Statements Forthe year ended 31 March 2025 Company Mumber. 06828539 Charity Murnber: 1128648 lllll •4Eii(WP• 2311212tr25 CIYIPANIES HCrfJSE
Childink International Aid Foundation Re ort and Accounts foi the eriod ended 31 March 202S Contents RelenCe and ALknN)Lstrati Del15 Trusiees. Rep Indetendeni Examineffs RepcKt Financial Statemen Notes to Ihe FinaThial Ststwnents 10
Cfvildlink Intemational Aid Foundalion ort and Accounts for the ear ended 31 March 2025 Reference and Administrative Detsils Registered Charity Numb•1 1128548 comyny R¢gSstratfjon Number C6828539 Dire¢tor8 and Trustees Diana Butchers, Chair Alan R BLrtthers Peter W Moffat Michele MillNJge Secr8t3ry Mrs Eleth Devar4 Registered Otrice 39a MobeTty R08d, Sah5bury. Wiltshwe. SPI 382 Independent Examlner Simon Ellingham FCA D¢hA Fawc£tts LLP Chartefed Accountants Windover House St Ann Street Salisbury SP1 20R
Child-Link International Aid Foundation ort and Accounts for the ear ended 31 March 2025 Trustees. Report The truslees, who are directors thè pU)se5 of CLxxpany law, present annual report together the finanri slatements of thantable company perKJ 31 Mard) 2025. Otyeeri¥es andAetlvllles Purpose The reliel ol poverty and si(Xre55 esperialty of thIren aThJ youThJ FeorAe Ihroughout the worfd aThJ the a¢jVanCenI of the chrisb.an l10n throughout accordan wth Ihe ststement of faith. A¢tlviis We raise sutwt through a chil(J spthTrsorship pro9ramme (regular 9iwngl. mainty for the eduration of children at the Gnana Deeparn 5chod in Tamil Nadu, India. Fund5 are also raised for specrfic capital pK4ects asswated with a schod in Nepal. We prowde hot school meals. a sthoc4 bus an¢J educational fesourL¥s for a primary school the Slums of Kathmandu. Public Benefft This year we have Ctinued to suwort boih s¢$.. Gnana Deepam Mainculation Sche1 in Tamil Nadu. Soulhern lThJia and Paslor Danief5 k4TrJergarten S01 in the Balkhu slLrn. Kathmandu, Nepal. The trustees confim) ihat Ihey ha¥e corrplied 1h the Wu1ments of section 4 of the Charities Act 2011 to have due regord io the pU1C benefit guidance puNished by the Charity Cornrntssion tor England and Wak A¢hl¢wm•nts and P•rfoffli•nrA 14¢pal Child-Link )ntInueS to fLtnd hot codled lunche5 for 93 chrfdren every sthool day and for the older children a school bus to alkr to allow Ihem io atte sch(NJ outside ihe slurns partscularly during adverse Eallw Conditsc the 4wn are extremely wet sliF¥ery. Chld-Lirl¢ contribLrted extra money to purchase clolhes and grfls the th"k1ren to help them to celebrate Chnstmas.
Child-Link International Aid Foundation Re ort and Accounts for the ear ended 31 March 2025 Trustees. Report lcontinued) IndSa We have cnnltnued the annual rn&n¢ena payynent of £3.0 to keep the schod in a good state of repair. Annual sponsot5hip of an girt group u$ a small number of children spon50re¢J by Individual ¢knors has c(TrUed. We haN also maintairwl salaries lor one teacher and School adrnini5trator. Post CO1. the lJstel for the yS was tWnpOr[Y dosetl, Tmth scme boys mtiwThJ to 3hemati¥e sd)ools and seme bectrniThJ day 5tLhlents. The levd of SUFPOrt lor girts is stsll the hhest nee as 75% of families do not have a lather. some also not hart9 a mother. There ha5 teen intenswe ENJlish aThY Maihs drive as the chIren were tehind on Ihe basics due to Cothd. The tMJs routes ha¥e been redvced. lyve io the Righi to Edu¢ati¢m Art sbpuling that sludents must come frC a 3 kilornetre radius of the school. This has tdped to reLluce tre finanoal and administrab.ve burden thal the exlended tsjs routes e¥lOU$1Y wsed. The school r¢Jns under ts bo¥d of ts Chinna Ka¥ara Fh"l AgricJJliural Develoynent Association ICHADAI. Flnanelal Child Link has conb.nued to focu5 on local fundraising in the SalLsbury area this year. We have continued to run monthty artisan mathet slams aTrJ rented stalls in in¢Joor mathets- exarwe Fisherton Warehouse in Salisbury. Special thanks is extenrjed to the 5UPPOrtets of Cts"Id Link Ihroughout the year. has allowed us to continue our suppryt thr(KwJh Ihis diffirxjtt per. struCre, Gov•rnance and Mana9wn8nt Gowmlng Oo¢um•nt Mernorandum and articles ol assotiati wwrmxaied 24 FeLwry 2C#)9 as ameTrJed by speryal resolution 22 September 2CQ9. CtIlUtion A ctffjpany limrted by guararrtee. ststemtni of Trustets. Respons111115es The trustee5. are also the director5 of the company for the purpose of c(knpany law, are responsible for preparing the Trusiees. Annual Report linduding Ihe Straiegic Reportl and the financial statements in 8ccordance applicatAe law an¢1 Unrted lth"ngd¢Jx Aeeountsng Stsnllards (United lQ"ngdLNn Generasty Ateepteij Accounting Practscel. Ccmnpany law requi$ the trustees to prepare finanoal stsiemerbts for eath finanaal year. Under cornpany law trustees must not approve the financial ststements unless they are satisfied that they give a true and fair iew of the stsie of affairs of the charrtae CApanY and of the incoming resour$ and awJlIcati of resour. IndjIng the Income and exFenditure. of the charitab ccfflpany for Ihat year.
Child-Llnk International Aid Foundation Re ort and Accounts for the ar ended 31 March 202S Trustees. Report {Gontinuedl In wepariThJ these finanaal stsiernents, the trustees are rewired lo". $elert suitable accountiry poliue5 and Ihen appty them consistenuy", obseThp the rnethod5 and princip in the Charibes SORP 2019 IFRS 1021". make judgements and e5tsmate5 thal are reasonats and prudent.. ' state vjhelher alIcable UK Accountsng Slandard$ have ten folloed. subj'ect to any material departure5 disclosed and explained In Ihe financial Statements". and ' Kware tr financial statements the going conrn basis unless it Is inapprwate to esume that the charity bwll COlnue in operabon". The IN5tee5 are r8sponsth for keeping Jequate accountiwj reco$ that disclose wth reasonable accuracy at any time the financial posibon of the charitsble cornpany and enab them to ensure that the finano31 statements ccmpty the Companies Act 2006, the Char"e$ and Tnjstee Investment (Scoyandl Act 2CKIS and the Chanbes Accounts (Scolandl Regulations 2O)6 la5 amended). They are $0 responwtAe for safe9uarding the assets of the charrtatrje company and hence fc taking reasonatle Steps lor the prevention aTrJ deteciTh of fraud and olher Irregar1tses. Oeclaralion The truslees dedare Ihal they h8%e apwoved ihe trustees. rep abov•. Signed on behalf of the eharitys trkrstees Alan Butcher5 Oate 2211212075
Child-Link Intemational Aid Foundation ort and COUnts forthe ear ended 31 March 2025 Ind•ptndent Examlnerfs Report To the trustees of Chik>nk Intemational Ah1 Foundalton la company limrted by guaranieel, charity numl)er 1128548. on ats pent#J 1 2024 to 31 Marth 2025. Responsibilitses b•sis olreport I report to the trustees M my examinati of the acc(xJnts of Ihe at#xe charty llhe chanty'i lor period ended 31 March 2025 as set out w pages 7 to 15. As the charity's trustees. you are responsible for the kyeparots'on of the aA)Unts in aordanCe with the requiremenis of Ihe Charities Act 2011 Clhe Acri. I report in respect of my examinab.on of the charitys accounts carried ou¢ under sectson 145 of the 2011 Act and in rryIng oul my exarninabon. I have followed all Ihe appIable given by lh8 Charity cornm15OTr undef sethon 145ISllbl of the Act Independem examlnets st4Sefflent I have ccmplete(J my examinati. I nfrn Ihat no Material matters have ¢ce to my attention in cc¥)nection wilh the examinab.on whith gi¥es me cause to believe that in. any maten.al restect.. the accountin9 records We not kept in ac¢4JrdarKe 1th sectw 130 of the Charibes Act". cr Y)e accounts not accord th the ac¢wnts"ng reoyds.. or the accounts did not compty wilh the applicaWe requirwnents conmIng the lonn and content of accounts set out in the ChatiDes IAcwunts and Reports) Regulations 2008 other than any requirement that the zccounts give a'true and faif v*w whith is not a matter conshjered as part of an independent examinatson. I have no concerns and have come auoss no Olher matters in cnectiOn the examination to which attention should be dravm in this port order ¢0 enable a prcyer understanding of the accounts to reathed. S-67kn- Ellirigham FCA DchA Institute of Chartered Acwjntants in England & Wale5 Fawcetts LLP Charterecl Accountsnts Windover House St Ann Street sa1istrry SP1 20R Date.. 2211212025
Childlink International Aid Foundation ort and Accounts for the ear ended 31 March 2025 Financial Ststements ststernent of Flnanclal A¢t11 forthe year ended Jl M•r¢h 202S lincoOrating an Inc¢Jme and eklY1tU account) Current fiM•n¢i•l period Llnrestricted Restrlct*d Funds Funds 2025 202S Total 2025 rotal 2024 Note Incom8 from: Donations and legaaes Other tra¢JiNJ acti1$ Investment income 4,268 28.761 33.029 27.203 9,385 14,800 283 283 291 Total income and endowments 13.936 28,761 42.697 42,294 Expendlture on.. Raising funds Chantse aCti¥'eS 4.297 4.297 51.823 56.120 30.935 Total resour¢e$ expended 51.823 56,120 30,970 N•t in¢omo1{•xptndiwrel t)efor• transfers 123.C621 {13,4231 11,324 Transfer5 befyveen 123.(fi21 13,4231 23.(2 Net Incornel(expendiiuw•I 113.423 11.324 Re¢on¢lllatlon tsf funds Total funds brought fOard at 1 Apnl 2024 38,941 38,941 27,617 Total iunds eani•d to1 at 31 March 2025 2S,518 25.518 38.941 AJI amounts derive from cothuing acbwtses. All gains and losses aniSe(l in the n00 we induded in the Ststement of Finanoal Actiwtse5.
Child-Link International Aid Foundation Re ort and Accounts for the ear ended 31 March 2025 Stat•ment of Financral Activiti8¥ Icontinuedl lincorporating an Inrne and expendrture aKwntl Prior financial year- forthe Feriod 5 Aw"12023 to 31 Mwch 2024 Unrestricted Restri¢ted Total Funds Fund$ 2024 2024 2024 Income from: Donations and legacies Other tradi adwties Invesknent irome 23.559 27.203 14.8 14.8CiI 291 291 Total incomt and endo¥¥ments 18.735 23.559 42.294 Expendilurn on: Raising Ivnd5 chartat acti¥eS 3S 4.635 4.635 30.935 Totsl resrwrtts expended 26.334 30.970 Net incornel{expenditurel before transf•r8 Transfers between funds 14.099 12.nS) 2.775 {1.4511 12.7751 11,324 Nti Incomellexpndiiui•I 1.4511 Reconclllatlon of fvnds Total hjnds brought forward 815 Aw'l 2023 Totsl funlts ¢arried lonvard at 31 Mar¢h 2024 27 617 38.941 38,941 Al am¢yJnts iJeri¥e from conbnuitvj activths Al gains and losses 0))ne in the year a indudeLI in the ststent of Finanual Ad1v[e$.
Child-L•nk International Aid Foundation Re ort and Accounts for the ear ended 31 March 2025 ealance Sheet Company number: 61128539 202$ 2024 Current assets Debtors 5.652 4,532 Cash at bank and in hd 22.336 39,743 27 988 LIabilie3 Creditors.. amounts fauirg du8 within c4)e year Net current 85sets 2.470 25.518 38,941 Total a55ets currenl Ilabllllles 25,518 38,941 Funds ot the Charity General unreslricted funds Total charlty funds 25.518 25.518 38,941 38.941 ThE note5 on page5 10 to 15 3re an integral part of these finanozl statements.. The directC¥5 are sats"5fied that the ccthpany is enti1 to exempb.on from requirement to obtain an audit under section 477 of the Ccfflpanie5 Act 2006. The members have not required the covnpany to obtain an aLJit in accordan vrilh 5eclion 476 oftheArt The direclors acknovAed9e their re5pon5ibilities for complying with the requiremerts of the Companies Aci 2006 to accounlry rec( the pparation ol accounts. The accounts have been pwared in ac¢¢y(lance swal proMsions arvlicable to ompanies subject to the srnau compan*s wime. roved by the Board ol Trustoes Alan Butche
Child.Link International Aid Foundation Re rt and Accounts for the ear ended 31 March 2025 Notss to th• Finan¢ial Staternents 1. Naturo ol optratoons and genernl inforn)at•o tharity is a charrtat4e company linrted by guarantee arKI corwuentty does not have sha capital. Each of the trustees is Iwble to contribute and amount not exceeding £nil trardS the assets of the chanty In the event of Iiquk1ab'on. The charitable company is incorpDrated In EnglaTrJ. tts register•J office is 39a Moberfy Road, Salisbury. Wiltshi. SP1 38Z 2. Principal A¢countin9 Polici•s 8•sis of preparation These accounts have been pwared under Ihe hislorical cost ¢vention ¥•ith Items recognised al cost or transaction value unless OtheiSe stated in thg relevant notes to these arX0¢s. The accounts have teen prepared In accordan v•ith." the Statement of Reccffjrnended Practice." Accwnting and Reporting by Charities parIng their accounts in accudance wth Ihe Finanual RepMiThJ Standard awlicable in the UK and Repubh"c of Ireland IFRS 1021 issued on 16 July 2014". the Financial Reporbn9 Stsn¢ard applicatye Ihe Unrted lQngd¢yn and Republic of IrelarK1 IFRS1021". the Compans Ad 2rK6'. at>J 7rth the Chanbes Act 2011. ¢h¥ity nStitU5 a puk4ic tenefit enbty as defined by FRS 102. Golno eoneern The twstees consi¢Jer that the a no merial un¢ertainb"es about the chantys ability to continue as a gng concem nor any swjnifjcant aveas of uncertainty that affect the carylng valve of assets held by the charity. A¢tounting judgements and assurnptions The pparatsOn of financial ststements under SORP IFRS 1021 requi the cyxpany to make judgements and assumptsons that 8lfe¢t the athicabon of Oioes and reported arnounts. Assumptyon$ and judgements are based on historical experience and other factors incluLIiry expectations ol luture events that a belie*d io be reasonable under the circunstance5. Actual ults may differ from the estimates derived from applying th¢w iyolgements and assumpbons. The judgements and assurnptsons which habt a significant impact on the caj value of assets and liabilities are considered to be those SurrndIng the valuation of uedrtors induLlibVJ accruals. The trustees do not conceive the to be any significant risk of maierial adjusent duriry the next reporting period a5 a result of the judgements and as5umptson5 applied to tre financial staternenis. 10
Child-Link Intemalional Aid Foundation ort and Accounts for the ear ended 31 March 2025 Nots$ to Ihe Financial Staternents 2. Prlncipol Ac¢oynling Pol•cieB {tontinuodl Incorne Income is rQgnIsed in the Slatemenl of Finanaal Achwties {SoFAI when". the charity tscomes entstled to the resourc." it is more likely than not Ihat the trustees 11 receNe the resour5.. aThY the monetsry value can be measu wilh suffioent reli#)ility- There has been no offsetting of assets liabilib"es. or inc(me and expenses. unless required or peThnitted by Ihe FRS 102 SORP or FRS 102. Grants and 4jonab.ons are cY Indjed in fv SOFA vthen the general inTre re¢G8non criteria are met Gift Aid receivable is included in incne vthen there t5 a valid deara.0ft frcffl ihe dcfior. Any Gift arnount ¢0¥ere on a tlonats¢ Is considered lo be part of that gift and is treated as an addition lo the same ILmd as I Inal th)natson unles5 Ihe donor or the tem5 ofthe aal have specifd othewse. Incorne from interest royaW and dIdendS 15 incIje in the acwjnts when receipt is probable aTrJ Ihe arnount receivable can be rneasu rdiabty. Insurance dawns are induded in the SOFA wPen the general COgnIti*)N criteria a rnet15.10 to 5.12 FRS 102 SORPI and are Ind a5 an itern ofolher inccffje in the SOFA. GovernwKe and support ¢osts Support costs have been alocated befvfftn governance costs and other support Govemance Costs comyise aN tosts IAbY)Ivbng public accwntabilty of the chanty and rts Complian vthh ulation and good practi. Support costs indude central funcbons and haNe been 4lo¢ate(I to actiMty cost categories on a basis consistent with Ihe use of resource5. e.g. allocab.ng proFety costs by Ilccrf areas. or per caprta, stsff costs by time spent and other costs by their usage. Stocks and wovlK In progress Stod(s held lor sale a5 part of norKharilat4è Irade 8rt mèasured at krwer ol c05t or net realisable value. Debtor6 Debtors linduding trade debtors arKI k)an5 receiv8blel are rneasud on initial recrynibon at setuement amount after any trade discounts or arnounl advanced by the charity. SubsequenUy. they ale measured at the cash or other Cortserats expected to te recewgj. 11
Child-Link International Aid Foundation Re ort and Accounts forthe ear ended 31 March 2025 Not•$ to the Financial Statements 2. ptIal A¢countsng Poli¢ies l¢onlinuedl Liabilities Liabilityes a e0gniSed Whe rt is more than likdy than not that IF) Is a legal or con$tructi¥e oJa.0n c(Mnmrtbng ihe charity to pay out OUrCeS aTrJ the amount of the oblbgabon can be measured wth reason3e certainty. Credito The charity has Lyeditors a measured at settlwnenl amounts less any Ir•Je dkscounts. T•Mtlon No Corporabon Tax is prowded for as the ccmpany. being a thanty. Is exempt Due to rts current activitses the chanty is not registered lor VAT and therefi)re cannot ¢0r VAT on its expenses. Fund structsre Unrestrided income furn1s are general ¢hat are availab for use at the tnJstee5' discrety'on in furtherance ofthe c&J"ecti¥es ofthe thanty. Restrcted incorne tunds a those donated for use a pa¢ar a8 or lor speufic purk¥)ses, the use of wttich is restricted to that area or purpose. Volunleer help The value of any VL4untary help 1ved ts not inclutsd accounts bui is described in the trustees, annual kL 12
Child-Link International Aid Foundation ort and Accounts lor the ear ended 31 Mah 2025 Noi•s to th Finantba siai•m•n18 3. Incon Funds 2025 Funds 2025 Fund5 2025 Fund5 2024 Funds 2[>24 Fund5 2024 Donations legKies &"ft aMI SN8hips la.5 18.605 23,SSg 23,559 Donabor 10.156 10.156 1.09] Tc4al dwa115 and le9aae5 28.761 33.029 23.559 27,203 OthertAdin9 Fwdrai%ThJ erIS and sales 61 61 1.794 1.794 Oth¥ sales of goojs 9.324 9.324 13.0 13,Ot6 Tclal olhertra(kng athib¢S Income kntrnertS Bank Inte 283 291 291 Total in¥estsnent 11Ke 283 283 291 291 Tot incon 13
Child-Llnk International Aid Foundation Re ort and Accounts for the ear ended 31 March 2025 lunts 202S lunds X125 lun¢ts 2024 202S 20Z4 2024 Raklng fvnd8 FLmdraisiTrJ e¥¢rts 3S Tol r•5ing 35 3$ Grwna OeEpam- Chhlren's Education ana OEepam- MaInten 12.420 12.420 14.800 14.8 fj.rJ)7 6.Tr)7 Gnana Deepam. Cther 19.554 19.554 Nepal. SrhD(d a Buses 6.250 62 Nepal. (Xher SLVWt 7.592 7.5Wd Prnting Posts9e and Slatirywy IT & weble Insurance 1.175 1.175 154 148 148 Bank charges offi & prulE54 270 3.037 270 1037 2,911 2.911 Total chane acblibes 4.297 51.823 56.120 4.635 26,3 30.935 Total expenth.ture 51.823 5. Net movwJnt in funds 20ZS 2024 Nei m¢wnent lthds ts stated 8ftÈrdwJ'. 1.2 $. Tvustws and rnlated panies tharitytr a ¥dated dUwYJlthea[(2o24.' fw). No expenses ha teen imffto12024." rd). 14
Child-Link Intemalional Aid Foundation ort and Accounts for the ear ended 31 March 2025 Ilotes to theFukn¢MI Slatemenls wilifiiKd 2075 2024 TrddE debtD 244 l amnts e rtteNat4e POT the I>1 5hee¢ Oate. Al cwirffjse uNesth(d fiJnds l. Credito. Amountsfamlng 4fv• lft on•y•ar 2025 2024 Acuuals and deferred incame 14nwrts corrw5e unte5thrled knd5 9 Funds of the tharity Mo¥emenis In funds of the c(myiise." Unffstrl¢t•d Rwtrfethd Total Fund Fund Fund5 Chlld Suppo Balance at S April Z023 27.617 20,367 Mo%rnl in frJnd5 Incoming reswrce5 Resoww expended Trwslefs bthen IOS P•lance at 31 IAarth 2024 18.735 23.559 4Z.294 14,6261 126.3341 130.970) 38.911 38.941 Mo¥ernent in fvJnd5 IrornIng resources Resources expernle Transfers beMen fw¢Js 8akD¢¢ at 31 Marcb 2035 13.936 28.761 42.697 14.29n 151.8231 156.1201 25.518 25.518 The resMcd funds are Ltsed io SUFWI ana Deepam MairiadalKm Sthxl in $Arn lTr*a aTrJ Pasi Darlel's kinderyarten sckttl in Nep81. 15