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

Child￿ink International Aid Foundation
Re
ort and Accounts foi the
eriod ended 31 March 202S
Contents
Rele￿nCe and ALknN)Lstrati￿ Del￿15
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 El￿￿eth 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 perK*J 31 Mard)
2025.
Otyeeri¥es andAetlvllles
Purpose
The reliel ol poverty and si(Xre55 esperialty of thI￿ren aThJ youThJ FeorAe Ihroughout the worfd
aThJ the a¢jVanC￿enI of the chrisb.an ￿l￿10n throughout accordan￿ wth Ihe
ststement of faith.
A¢tlvii*s
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 C￿tinued to suwort boih s¢￿$.. Gnana Deepam Mainculation Sche￿1
in Tamil Nadu. Soulhern lThJia and Paslor Danief5 k4TrJergarten S￿￿01 in the Balkhu slLrn.
Kathmandu, Nepal.
The trustees confim) ihat Ihey ha¥e corrplied ￿1h the Wu1￿ments of section 4 of the Charities
Act 2011 to have due regord io the pU￿1C 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 CO￿1. the l*Jstel 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 h￿hest nee
as 75% of families do not have a lather. some also not ha￿rt9 a mother. There ha5 teen
intenswe ENJlish aThY Maihs drive as the chI￿ren were tehind on Ihe basics due to Cothd.
The tMJs routes ha¥e been redvced. lyve io the Righi to Edu¢ati¢m Art sbpul*ing 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$1Y wsed.
The school r¢Jns under ts bo¥d of ts Chinna Ka¥ara￿ Fh"l AgricJJliural Develoynent
Association ICHADAI.
Flnanelal
Child Link has conb.nued to focu5 on local fundraising in the SalLsbury area this year. We have
continued to run monthty artisan mathet slams aTrJ rented stalls in in¢Joor mathets- exarwe
Fisherton Warehouse in Salisbury.
Special thanks is extenrjed to the 5UPPOrtets of Cts"Id Link Ihroughout the year. has
allowed us to continue our suppryt thr(KwJh Ihis diffirxjtt per￿.
struC￿re, Gov•rnance and Mana9wn8nt
Gowmlng Oo¢um•nt
Mernorandum and articles ol assotiati￿ wwrmxaied 24 FeLwry 2C#)9 as ameTrJed by speryal
resolution 22 September 2CQ9.
C￿￿tIlUtion
A ctffjpany limrted by guararrtee.
ststemtni of Trustets. Respons11￿1115es
The trustee5. are also the director5 of the company for the purpose of c(knpany law, are
responsible for preparing the Trusiees. Annual Report linduding Ihe Straiegic Reportl and the
financial statements in 8ccordance applicatAe law an¢1 Unrted lth"ngd¢Jx Aeeountsng
Stsnllards (United lQ"ngdLNn Generasty Ateepteij Accounting Practscel.
Ccmnpany law requi￿$ 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 charrta￿e CA￿panY and of the
incoming resour￿$ and awJlIcati￿ of resour￿. Ind￿jIng 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".
$elert suitable accountiry poliue5 and Ihen appty them consistenuy",
obseThp the rnethod5 and princip￿ in the Charibes SORP 2019 IFRS 1021".
make judgements and e5tsmate5 thal are reasonats￿ and prudent..
' state vjhelher a￿lIcable UK Accountsng Slandard$ have t*en follo*ed. subj'ect to any
material departure5 disclosed and explained In Ihe financial Statements". and
' Kware tr* financial statements the going con￿rn basis unless it Is inapprwate to
esume that the charity bwll CO￿lnue 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 Irreg￿ar1tses.
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 a￿￿￿ts 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 a￿A)Unts in a￿ordanCe
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 appI￿able given by lh8 Charity cornm15￿OTr
undef sethon 145ISllbl of the Act
Independem examlnets st4Sefflent
I have ccmplete(J my examinati￿. I ￿nf￿rn Ihat no Material matters have ¢c￿e 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 con￿mIng 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 c￿nectiOn 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
sa1istr￿ry
SP1 20R
Date..
2211212025

Childlink International Aid Foundation
ort and Accounts for the
ear ended 31 March 2025
Financial Ststements
ststernent of Flnanclal A¢t1￿1￿ forthe year ended Jl M•r¢h 202S
linco￿Orating an Inc¢Jme and e￿k￿lY1tU￿ 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 acti￿1￿$
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
Chants￿e 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 fO￿ard at 1 Apnl
2024
38,941
38,941
27,617
Total iunds eani•d to￿1￿ 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 In￿rne 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 ir*ome
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
charta￿t 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 Incomellexp*ndiiui•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))n￿e￿ in the year a￿ indudeLI in the stst￿ent 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 h￿d
22.336
39,743
27 988
LIabili￿e3
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 aL*Jit in accordan￿ vrilh 5eclion 476
oftheArt
The direclors acknovAed9e their re5pon5ibilities for complying with the requiremer*ts of the
Companies Aci 2006 to accounlry rec(￿ the p￿paration 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 tr￿ardS 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 Othe￿iSe 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 Compan*s Ad 2rK6'. at>J 7*rth
the Chanbes Act 2011.
¢h¥ity ￿nStitU￿5 a puk4ic tenefit enbty as defined by FRS 102.
Golno eoneern
The twstees consi¢Jer that the￿ a￿ no m*erial un¢ertainb"es about the chantys ability to
continue as a g￿ng concem nor any swjnifjcant aveas of uncertainty that affect the carylng
valve of assets held by the charity.
A¢tounting judgements and assurnptions
The p￿paratsOn of financial ststements under SORP IFRS 1021 requi￿ the c*yxpany 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 ca￿￿￿j value of
assets and liabilities are considered to be those Surr￿ndIng the valuation of uedrtors induLlibVJ
accruals.
The trustees do not conceive the￿ to be any significant risk of maierial adjus￿ent 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 r￿QgnIsed 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 resour￿5.. 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 c￿Y Ind￿jed in fv SOFA v*then the general in￿Tre re¢G8n￿on
criteria are met
Gift Aid receivable is included in inc￿ne vthen there t5 a valid de￿ara￿.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￿ In￿￿al th)natson unles5 Ihe donor or the tem5 ofthe a￿al have
specif*d othewse.
Incorne from interest royaW and dI￿dendS 15 incI￿je￿ 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 rneasu￿d 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 Corts￿erats￿ 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. p￿￿tI￿al 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
o￿￿Ja￿.0n c(Mnmrtbng ihe charity to pay out ￿OUrCeS aTrJ the amount of the oblbgabon can be
measured wth reason3￿e 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 ￿¢0￿r 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 a￿8 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 ￿￿k￿L
12

Child-Link International Aid Foundation
ort and Accounts lor the
ear ended 31 Ma￿h 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 dwa11￿5 and le9aae5
28.761
33.029
23.559
27,203
OthertAdin9
Fwdrai%ThJ e￿rIS 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 kn￿trnertS
Bank Inte￿
283
291
291
Total in¥estsnent 11K￿e
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- MaInte￿n
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 & web￿le
Insurance
1.175
1.175
154
148
148
Bank charges
offi￿ & prulE54
270
3.037
270
1037
2,911
2.911
Total chan￿e acblibes
4.297
51.823
56.120
4.635 26,3
30.935
Total expenth.ture
51.823
5. Net movwJ*nt in funds
20ZS
2024
Nei m¢wnent lthds ts stated 8ftÈrd*wJ'.
1.2
$. Tvustws and rnlated panies
tharitytr a ¥dated dUwYJlthe￿a[(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 theFuk*n¢MI Slatemenls wilifiiKd
2075
2024
TrddE debtD
244
l am￿nts *e rtteNat4e POT the I>*1￿ 5hee¢ Oate. Al cwirffjse uNesth(*d
fiJnds
l. Credito￿. Amountsfamlng 4fv• ￿l￿ft 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 I￿OS
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
Ir￿ornIng resources
Resources expernle
Transfers beM*en fw¢Js
8akD¢¢ at 31 Marcb 2035
13.936
28.761
42.697
14.29n 151.8231 156.1201
25.518
25.518
The resMc*d funds are Ltsed io SUFWI ￿ana Deepam MairiadalKm Sthxl in $￿A￿rn lTr*a aTrJ Pasi
Darlel's kinderyarten sckttl in Nep81.
15