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 Nu￿bIr. 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 $tsluJJents for the w ended 3151 Det￿ber 2023. Reftremte Ind AdmlnL*tMtiYt lthfornt#tio Chariiy Name.. Child Fi￿t IUKI Charity Number. 1132597 Company Numtrrtr. 6709005 Registered Office.. 47 Wordsworth Avenue. SouthwMdford. London E18 2HD Account8nts Ace Account￿¢5 & Tax Consultants Ltd 127 FeJJ(%piece Road Ilford.EssexJG6 2LD Banket5." HSBC Bank 65 High SIT¢¢L Ruislip. Middlcs¢4 HA4 8JE Members of ¢h¢ MaNg8emeit Committee Tbe following sened &$ 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 re￿stered 05 a charitymryth the Clwity CotTllnission on 09th Novemb¢r 2009. In th¢ ev￿l0f 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 or89n1￿tion 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 their0bli￿Io￿S 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 proCedU￿S 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 tr￿SactIOnS 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 re￿1Ve a fi[￿n¢1￿ revicw every three tnonths. The CoJnp￿Y 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 PerfOr￿ante During 2(r￿. the ¢barity acbits¢dtht foUowti¥.' Th¢numbtrof thildrcD be￿29￿mmed 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¢1K￿ts in Val￿1 ¥ea [Dclud￿￿ r￿l￿Or￿￿tritl￿al T￿1$ ftyluDth. We nowh￿ 80 swthts ait£nding all three 5ch(x>ls. lTre Sknlls [k￿lOpMent C¢ntre whichw￿bufit lryus th Vis￿)￿￿ rwthjLts￿[I￿LSQI￿ali(￿￿ cuu5esaDd Otbera￿IVjti¢s web ss Ciws d8$5es for cbildren iD the surToundiDg stcas. TheAppiab Stithztan Mem(Kial wbidh TK&set ￿ Iw)rarMryth Univu5ity ofJaffDa alld it ¢wru]dypto¥idts finanual support ￿ 6 5wdents. FiD*nri#l Rniew The reser¥rs 0$ Jt 31 t)e(X[D￿ 2023 t(xal £6V92 whith wsll t¢u￿r(y￿&plln￿￿ ffjwtiirb the fimdsFKre f￿. The Comp8Ly has a swplus fortt* uJrrtotir•r of£44J78 Printi l Fundi Sourre The principa] fi￿Ldillg 50urccs for the charity ourtstlylk￿￿l￿ alld voluDtary inc4The tr￿n 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 lawrequ1￿s the DitectoTh to pTtP8rc finwial stst¢mcnts foreach fitw>cial year which give a lrn¢ and fairwew of the state of affaits of the CO￿PanY and of the surp1￿¥ or&fJ¢il Cowy forth&t peri(xL Jn p[c￿ring 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 a￿1 prudenL -swe wh¢iber the applicable &CCOUDting staTrJa￿S ha￿ been follort sllbi￿t to anyrnateri&l thPAr￿5 diKlosed and explained in tbe fIn￿CIal sta*ments' . prepare the finan¢ia] sts*ments 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 reaso￿ab]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 trus*es 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 th*thc ¢h¥r¢ty a(wwitsJlls are amwe ofthat inforn]atM)n. Illdependent Examintr A¢eA¢c￿u￿t￿llts ￿MI Tax Consuhaffls ￿ ha¥t expres*d d*it to ¥*asth¢ in¢￿￿¢￿t examiner forthe Charity. Tlus rew)rt has been prepare41 In accoTdatt¢e with the Sthment orRecoJnm￿ded Prxti¢e'. Ac(ourtting It￿ R￿￿tE[￿ 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 We Irdyeaudited the financ￿ 5takntstrfclibJ first (UK) fOrU*Y￿e￿￿l￿l3l￿ Dthhbtr 2ff23 M pazt5 810 12. financial rewrting fr3Th￿th* ha5kn 3pplied ￿￿1r tryraiion i%llpplic8blE Jaw*TKI Accblt lawthl IrrttsTratiM8) SthndaTth on Audiiing (UK and Trekndl TIKw$￿￿￿rdsTC4uirt￿to CunrAy￿7￿frAUd)un8PJact]ceS knd's IAPB'slEthK S￿￿Jards for Audiius SCO￿ of the •¥dit of tht fiD*Wtl*lststrknÈ#ts An audit involves obtsining eviderttknji disd¢￿￿ in thefJn¥4ci•I *atcrnents yJffi¢iNrttQ8TV¢ Thi5 Ij￿￿d& an a&se&g￿tOf. theaccuJMin8poIKi¢s ar¢ wtynalclo 1kc1￿,SU¢¢￿&I￿ hav¢ bemty)n*s￿tIY applled¥rtd•*4￿ disc1￿1. ￿￿5(￿b1￿￿55of s￿lf￿￿ a(aNLrtinBe#imates rnwje byu In￿, alld ih¢ov¢¥all P[s￿￿TIOn Df tr fi[orti￿ #at 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 pern￿1 endowments have been r￿c]ved in the penrml. Unr¢strlrted 21123 Tot*I 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 Char*tsblt *ttivititq Skills dev¢loprTtht Centre Visuvomadu Pre schools- support Livelyhood support￿Ood 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 F￿￿tionS Charges Bank Charges 1,518 89 1,607 76 517 Toial re.YJllrceA 42257 24.517 4 T9xatlon All Ir￿ome 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-