CHILD FIRST (UK) (A Comp#ny Umited by GuArnDtee not hsving sb4re capltaD REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST DECEMBER 2023 Compatty Registratioll Number: 06709005 liegist•Y•d Chxrity NubIr. 1132597
CHILD FIRST (UK) (Private Company limited by guaraniee and not having a share capital) INDEX TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST DECEMBER 2023 COLYfENTS Pgge Trustses Rep Indi]KNient Examinetrs Report Incorne and Expenditure A¢Unt Bal8n¢¢ Sheet Not&5 lo the Accounts io
CHILD FJRsr UK DIRECTORS, REPORT FOR THE PERIOD ENDED 31ST DECEMBER 2023 The Direeiots pres¢nt thtir]tport and the audited finan¢iaJ $tsluJJents for the w ended 3151 Detber 2023. Reftremte Ind AdmlnLtMtiYt lthfornt#tio Chariiy Name.. Child Fit IUKI Charity Number. 1132597 Company Numtrrtr. 6709005 Registered Office.. 47 Wordsworth Avenue. SouthwMdford. London E18 2HD Account8nts Ace Account¢5 & Tax Consultants Ltd 127 FeJJ(%piece Road Ilford.EssexJG6 2LD Banket5." HSBC Bank 65 High SIT¢¢L Ruislip. Middlcs¢4 HA4 8JE Members of ¢h¢ MaNg8emeit Committee Tbe following sened &$ company direthors and ¢harily trustees during the year and up to the dlie of this MrT Vijttyathar&n Mts V Sritharbn MT K JEg£swar8n Mrs A Rajayogan Mr R Ch8ndrakum Mrs B Ihomas (nee Miss B Gutwatham) Offieers". MT K JegStwa (Comparty Secretary) Struetur4 GoveruDte ind MllnaEemellt Governin Document Child First IUKI i8 a ¢o]npany limitat by 8UXT8lltee governed by its Memomdum Jd Artides of A%w¢iation dat 26th September21M18. It 15 restered 05 a charitymryth the Clwity CotTllnission on 09th Novemb¢r 2009. In th¢ evl0f th¢ company being wound up ]]mbe]s tre reqU¢d to conknThute sn omounl not exceeding £10. iTriment of trusttes The Dire¢tors of the Ci)mpatty are also the Charit$ trttstees forthe putposes of charity law. The memorandum wlicles of Associaiion of the Company sovern the appoin]neni of trustres. All Members ofthe ManagEmeni Committee yve theirtin voluntarily and reeetve no benefits from the tharity.
CHILD FIRST DIRECTORS, REPORT UK Continued FOR THE PERIOD ENDED 31ST DECEMBER2023 Directors Indu¢tlOn And Tralthi New Directors invited ro an initi mceiing with the Man8ger to gain an understanding of the aims and objcctives ofihc or89n1tion ynd th¢ variou5 servic¢s provided. An induction evening i5 th¢n held when they C8 meet Fnembers of the Management Commillee. A skills audit is undert&ken 10 ideTrlify any training required ro enable them io fulfil their0bliIoS io the chatily. Directors are provided wirh a trustee induaton mallu. infomiaiion pack aboui ihe Charity. includinB financi slaiemenis. minutes of the previous m¢eliDg5. Risk M2na tmtnt The M9Jwment Committe¢ has conducicd arevicw of Ihc major risksto which the chasity ts cxposed. Where appropriate. systems and proCedUS havc iwi established to mitiggt the T15ks th¢ ctwity faces. Significant risk5 to fvnding hav¢ kd kn the developnKnt of t Siyategi¢ plan which will promote the diver8ifi¢&tion of funding and activities. Intemal control Tisks ate minimised by the Émplerncnt8tion of pn)ceduTes for authori5ation of a]1 trSactIOnS and projects. D15ation81 tructure The Charty is managed by an Executive Committee and it is rcsponsibl¢ for the ultimat¢ p¢rf0Miw) of thc Charity. M¢mbcrs m¢et nKknihly and re1Ve a fi[n¢1 revicw every three tnonths. The CoJnpY had 72 membeTS a d*ye8rend. Ob'e¢tiv 2nd Aciivities The principd adivities and obj¢ctiv¢s of the Charityarc to provid¢ a5Si5tAntt #nd 5UPPOrtfor children affected byp)verty. natural dis&ster. wgr and any other re&8on
CHILD FIRST DIRECTORS, REPORT Continue FOR THE PEIUOD EYDED 31ST DECEMBER 21123 Aehleytments Alld PerfOrante During 2(r. the ¢barity acbits¢dtht foUowti¥.' Th¢numbtrof thildrcD be29mmed bythe CThartry n¢¢ts h35 r¢thxfdto50 fr¢xn 64. u(kllts divttt The Chariry supExKts th[ttp]e-xhl)js th wovi&wtsthwl io aF)ut 80 kids ill thrtt pivJW attasof Nortbrsn Sry LankA with the SUFVfft ofCFCD. a Ic8iStued NGO &itsuk¥. Wecolltillue Sup the three prt s¢1Kts in Val1 ¥ea [Dclud rlOrtritlal T1$ ftyluDth. We nowh 80 swthts ait£nding all three 5ch(x>ls. lTre Sknlls [klOpMent C¢ntre whichwbufit lryus th Vis) rwthjLts[ILSQIali( cuu5esaDd OtberaIVjti¢s web ss Ciws d8$5es for cbildren iD the surToundiDg stcas. TheAppiab Stithztan Mem(Kial wbidh TK&set Iw)rarMryth Univu5ity ofJaffDa alld it ¢wru]dypto¥idts finanual support 6 5wdents. FiDnri#l Rniew The reser¥rs 0$ Jt 31 t)e(X[D 2023 t(xal £6V92 whith wsll t¢ur(y&plln ffjwtiirb the fimdsFKre f. The Comp8Ly has a swplus fortt uJrrtotir•r of£44J78 Printi l Fundi Sourre The principa] fiLdillg 50urccs for the charity ourtstlylkl alld voluDtary inc4The trn the Ihe Compsny wll CODtiThucto sttk inirderto I][ its £baTitthteath%itie&.
CHILD FIILST DIRECTORS. REPORT ContjDued FOR THE PEIUOD ENDED 31ST DECEMBER 2023 RespoDsibilittes of the Dirtttors Company lawrequ1s the DitectoTh to pTtP8rc finwial stst¢mcnts foreach fitw>cial year which give a lrn¢ and fairwew of the state of affaits of the COPanY and of the surp1¥ or&fJ¢il Cowy forth&t peri(xL Jn p[cring those r]nan¢ial staternen the maDa8eThrtDt coitimittee is tequi to: - seletl Suttablt ac¢ountiThg w>li¢i¢s and then apply ()m consist¢nt]y" - make judgernents and esiim8tes that a]t Te3so]J&ble a1 prudenL -swe wh¢iber the applicable &CCOUDting staTrJaS ha been follort sllbit to anyrnateri&l thPAr5 diKlosed and explained in tbe fInCIal staments' . prepare the finan¢ia] stsments on the goinKaAyxn utdESS it is wpropriak that the C(xnwy Mryll ntinue. The Direttor5 8Te r¢sponsibk for ke4>in8 prowacLwthg reLX)rd5 thich discl(bX with reasonabk acGutacy at any lime thE r]tvdnCi position of the Company. TheyJTe 50 reswn5ibk for fegUardIng the &ssets of the CornpBlly and heft for taking reasoab]e steps forthe prevemion gJLd &te¢tiollof fitud 8nd otheT fftguiarttKs. the Marta etneni Cottulliitee MembETS of Manggancnt Cottuniltee. wlK) are dirEcloTS for thE PUryK)se ofcomFArry lawatsj truses forthe purtx)5e of charity jaw, 74th0 served during the year ajjd up 10 the dakof this tcp)rt att sct ¢)ul on pagc l. - 05 fara5 ar¢ aware. th¢rc Is M relevant audit iTrfornJation of which the c4Mnp2ny ac¢ourttants are unawaTe.' And - a5th¢ dirc¢wrs of the wmpanyv•E tsk¢n all th p5 oughi w have taken in orderto njake wrs¢lve5 of any reieswi audit infonnatioll alld to e5tabli5h ththc ¢h¥r¢ty a(wwitsJlls are amwe ofthat inforn]atM)n. Illdependent Examintr A¢eA¢cutllts MI Tax Consuhaffls ha¥t expresd dit to ¥asth¢ in¢¢t examiner forthe Charity. Tlus rew)rt has been prepare41 In accoTdatt¢e with the Sthment orRecoJnmded Prxti¢e'. Ac(ourtting It RtE[ by Chariti¢s {issucd 20141 gnd in accordance the CothpaDies Act 2006 lati to small entttie5. Ap ed by the Dirt¢iors on 08109n024 and sigr*d on 1710912024 the Man•8e]ncllt ComtDiiices lthlf by. Mr R ChandnkumarACMA
CHILD FIRST IIK
lh.DEPENDE'T EK4MI,YER'S REPORT TO THE MEMBERS OF CHILD FIJSt IUKI
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CHILD FIRST UK (A Company IAmited by Cwaranttt and BDI h¥viDg share capil STATEMEfT OF Fif4ANCIAL ACTIVITIES FOR THE PERJOD ENDED 31ST DECEMBER 2023 2023 2022 Notes Ineorning resources 1COMIng resources frorn generated funds: VolMnir4ry income." Donations atsd Other income 86J68 33,070 InYe5tment Int•me Bank Interest 267 21 ToAI incomlng resouTees 8&635 33.09) Resourtes expended Charltsbie Attivities Governance costs 40.650 1.607 24.OCK) 517 T•tAI r¢sources expended 4U57 24,517 Net IncOnllg resour¢t$ before trD5fer Gross transfers between funds N¢t movejnents in funds 44,378 8.573 44J78 &573 Reeontiliaiioll of fvd$ Tothl funds brought forward Total funds tarried lorward 24,614 16.041 24,614 The statement of financial tetivtties rncludes 811 gail and1055e5 in the year. All l10Mlng resources and resources expended derive from continutng activities.
CHILD FIRST UK Acom Limited bv fyuargTrtee snd t h#vF Company ReEi5tration Number: 06709005 Registered Charily Nutllb¢r: 1132597 BALANCE SHEET AS AT 31ST DECEMBER 21)23 2023 2022 Notes Tallglble FixEd As$ets Curr¢t A$s¢ts Prepayments Cash at B3nk and in Hand 68,W2 68.992 24,614 24.614 Current LiAbilities: CrlrS Current Assets Less Current Liabllltl¢g 68,992 24,614 Totsl Assets Less Currett¢ Llabllltles 68,992 General Funds Unrestricted Funds (Genera] ResLYve) 68.992 24.614 68,992 68,992 24.614 24,614 The Directors eonfirm thaL for the financial year ended 31st Dettmber 2023 the company h&8 conwlied with the requirements of the Companies A¢t 2006 with Spcct to accounting rOrdS. and has prq)ared financial 5tat¢Tnents which give a true and fair view of lh¢ state of affairs of the c4)mpany as the end of the financial period and of it5 profit or loss for that period in accordance with the wuirement of Sections 3Y4 and Jgj olthe Lomp*4nies ALI 2006 dnd wliiLli uiliet'wise wjijyly witli Lli¥ Ir4Uiifliltils ufuiat ALt reJatii)B to fitr4n¢ial stat¢ments so far as they are appliuble. tn ihe compnay. These financial Statemet were approved by the Directors on the 0810912024 and stgned on 1710912024 Ihc Mana ent Committee's behalf by.. MT R Chatjdrakumar ACMA Director Ihe nrtes on puge$9-12fvrm porrof thg5efinunciu15totements
CHILD FIRST UK NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31ST DECEMBER 2023 l. AeeOUDtig Policies The principal a¢¢ounting policies are 5ummarised below. The accounting policies have been appli con515tently throughoui the year and ITJ the preceding year. The introduction of FRS102 for rh¢ first time represents a change in Generally Accepted Accounting Pra¢ri¢e IGAAPI. Therefore consideration has been Ven to the potential need to restate comparative items. Ai the trartsiliion date (1st April 20141 the was no effect of transition from the prcvious fjnancial rcporting frneWork. {al Basis of accounting These fi]Vdncia] gtatemenis have been prepared under the historical cost convention and in the a¢cordanc¢ with applicable accounting standards. the Companies Act 2006, the Charities A¢t 1993 and the Statement of ReMMended PTactiGe'. Accounting and RerM)rting by Charities issued in March 2005. (b) Fund accouting - Unrestricted fi]nds are available for use at the discretion of the twsiees in fi]rtherance of the general objectives of the charity. (c) Incomlng resources All incoming Tesources are included in the ststement of fJn2nciaJ activities when the charity is entitled to the it]¢ome and the atnount can be quantified with reasonable accura¢y. The following specific policies are applied to particulaT categories of itt¢ome- Voluntary income received by the way of donations and gifts 1$ included in full in the income and expenditure account Mthen received. (d) ResouTce5 expended Expendiwre is regniSed on an accrual basis as a liability is incurred. Expenditure includes VAT and is reported as part of the exp¢ndilur¢ in which it rclut¢s'. - Charitable expenditure comprises those costs incurt¢d by the Charity in the delivery of its activities and service5 for it5 beneficiaries. It includes both Costs that can be allout¢d directly to such activities and those costs of an indirect nature nece55ary tt> sUPPOrt thellL - Gov¢rnance co5t5 include those costs associated with attrdcting voluntary in¢•me and the costs of fundraising a¢tivities requiiements of the charity. {e) Comparative5 The figures relate to the y¢ar ended 31st Dec¢mber 2023. The Comparative figures relates to th¢ y¢ar ended 31st December 2022. -1
CHILD FIRST NOTES TO THE ACCOUNTS FOR THE PERIOD Ef4DED 31ST DECEMBER 2023 Attounting Policies (continwed) 2. Jr•eoMe Voluntary income And donatiOTL5 8Te accounted foT as Tectived by the ¢harity.No pern1 endowments have been rc]ved in the penrml. Unr¢strlrted 21123 TotI 2022 Total Donations Gift Aid Rebate Function surplus & raising Till Collections 28,662 4.509 52,017 28.662 26.385.26 4,509 5,570.37 52,017 1,113.89 86.368 33.069.52 86.368 3 Total Resowces ExpendeJ 21J23 2022 C•sts allocated to Chartsblt ttivititq Skills dev¢loprTtht Centre Visuvomadu Pre schools- support Livelyhood supportOod par¢ets jaffi Ulliversity- Sritharan memorÈal fund CFCD Jaffna,Srilank& Thildren educatiotM] suppon 5.650 35.0(K> 40.650 24,0(K> 24,0(K Support costs allocated to ctiYities Admin ¢harges FtionS Charges Bank Charges 1,518 89 1,607 76 517 Toial re.YJllrceA 42257 24.517 4 T9xatlon All Irome is applied for the ch&itsble purFrf)se and thcrefoTe the Company is exempt from ¢ortrf)ration t&x. 5 Tangible Fhed A&8ets -11-
CHILD FIRsr NOT THE ACCOU FOR THE PERIOD ENDED 31sr DECEMBER2023 6 G¢NEr•l Re5erYt fulld kfid(I rortht lllcomillg Ou(EOi At31.122•21 resou rtsourtes At 31.122023 General Yt*rvY 24.614 8A635 42257 44J78 68.992 24.614 86.635 42257 44,378 68.992 -12-