CHILD FIRST (UK)
(A Company Llmlted by Guarantee and not having share capital)
REPORT AND FINANCIAL STATEMENTS
FOR THE
YEAR ENDED 31ST DECEMBER 2024
Company Regfistr2tRon Number: 06709005
Registered Charity Number: 1132597

li
CHILD FIRST (UK)
(Private Company limited by guarantee and not having a share capttal)
I[￿DEx TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
CONTENrs
Page
Directors Report
14
Indipendent Examinevs Report
Inwme and Expenditure Account
Balance Sheet
Notes to the Accounts
8-10

CHILD FIRST
UK
DIRECTORS, REPORT
FOR THE YEAR ENDED 31ST DECEMBER 2024
The Directors present their rtport and the audited financial stat¢m¢nt$ for the y¢ar ended
31st December 2024.
Reference Administrative Information
Charity Name..
Child First (UK}
ChariÈy Number..
1132597
Company Number..
6709005
Regi5Éercd Office..
47 Wordsworth Avenue. Southwoodford, London E18 2HD
Accountants
A¢e A￿OUntants & Tax Consult8nts Ltd
127 Fencepiec£ Road
Ilford.Essex,IG6 2LD
Bankers..
HSBC Bank
65 High Street, Ruislip) Middlese4 EL44 8JE
M¢mb¢rs of ihe Management Committee
PERIOD ENDED 3 1ST DECEMBER 2024
Mr T Vijayath8r8n
V Sritharan
Mr K Jegeswaran
rs A Rajayogan
Mr R Chandraknmar
Mrs B Thomas (nee Miss B Gunaratn2m)
Officers:
Mr K Jegsewaran (Company Secretary)
Strueturfy Governanee and Management
Governin
Document
Child First (UK) is a ￿rnpanY limited by guarantce governed by its Memorandum and Artieles of Association dat¢d 26th
September 2008. It is rcgist¢rcd ￿ a charity with thc Charity Commission on 09th Novemb¢r 2009 . In the event of the
company being wound up m¢mbeTS are r¢quir¢d to ¢ontribut¢ amount not exixeding £10.
ointment oftruste
The Directors of the Company 8re also the charitys trusl¢¢s for the purposes of ¢harity law . The memorandum and
articles of Association of the Company govern the appoinment of trustees.
All mernbe￿ of the Management Committee giv¢ their tim¢ voluntarily and receive no benefits from the charlty.

CHILD FIRST
DIRECTORS, REPORT
UK
Continued
FOR THE YEAR ENDED 31ST DECEMBER 2024
Direetors Inducti
n and Trainin
New Directors are invited to an initial meeting wilh the Manager to gain an understanding of the aims and objectives of the
organisation and the various services provided. An induction evening is then held when they can meet members of the Management
Committee. A skills audit is und¢rtaken lo ideniify any training required to enable them to fulfil their obligations to the charity-
The Directors are provided with L trustee induction manua]. information pack about the Charity, including financia] statemen
inutes of the previous meeting5.
Riskmana
ement
The Mwement Committee has conducled a review of ihe ￿aJor risks to which the Charity is exposed. Where appropriate, systems
and procedures have been established to mitigate ihe risks th¢ charity faces. Significant risks to Jljnding have led to the development
of a strategic plan which will protnote the diversification of funding and a￿1VItIes. Internal control risks are minimised by the
implementation of procedures for authorisation of ail transactions and projects.
anisational Stru¢ture
) 31ST DECEMBER 2024
The Charity is managed by an Executive Committe¢ and it is responsible for the ultimate perforniance of the Chayity. Members meei
monthly and receive a financial review every Ihree months.
The comp0￿Y had 70 members at the year end.
Ob'eetives and Activities
The prin¢ipal activities and objectives of the Charity are lo provide assistance and support for children affected by poverty. natural
disaster, war and any other re&8on

CHILD FIRST
UK
DIRECTORS, REPORT
Continued
FOR THE YEAR Ef4DED 31ST DECEMBER 2024
Achievements and PtrformAnce
During 2024, the charity achieved the followng..
The nutnber of children being supported by the Charity for their educational needs has Femain¢d at 50. In the mean time we have 5UPPOrted 10
S￿den{S who have gon¢ on to universities.
Th¢ Charity now supwrts three pre-schools io provide pre school education to obout 80 ktds in three under privileg¢d areas of Northern Sri Lanka
with th¢ support of CFCD. a registered NGO in STilanka.
We continue to support these three pre schools VayJDi ar¢4 Including th¢ provision of nutritional meals for lunch.
The Skills Developm¢nt Centre which was built by us in Visvamadu conducts various ¢duLational courses and other acti￿￿¢5 such ￿ Chess
classes for children in the Surrounding areas.
The Appiah Sritharan Memori21 funil which was set up in 2021 with University ofJatha is nlljning well and it currently provides r]nanci
support to 6 sludenis.
inancial Review
The Chariils r￿[VeS as at 31 December 2024 tota1 £68,764 which will bewed for the purposcs on which thc funds were provided for.
The Co￿panY has a n¢t dcficit for the currcnt year of £228
Princi
al Fundin
Sourees
The prillcipal funding sources for the charity are currently donatffton and voluntary ineom¢ from the public.
The Company will continue to seek fimdirlg from oth¢r ag¢nci¢5 in ord¢r lo maintain its charitable aelivities.

CHILD FIRST
DIRECTORS, REPORT
Continued
FOR THE YEAR ENDED 31 ST DECEMBER 2024
Responstbilitie% of the Direetors
Company lttw requires the DirectOTS to prepare financial statements for each financial year which give a true and fair view ofthe
statc of affairs of Éhe company and of the surplus OT defi¢Ét of the Colnpany for that period. In preparing those financial
statements, the management committee is required to..
select suitable accounting policies and ihen apply them consistently-
make judgetnents and estiTnates that are reason2ble 2nd ptudenl.
state whether the applicable accounting standards have Ee¢n followed, 5ubj¢¢t to any rnaterial departures disclosed
and cxplained in the financial statements.
prepare the financial statements on the going concern basis unless il is inappropriate to presume th2t the Company will
continue.
The Dire¢tors are r¢sp)n5ible for keeping PTop¢r a¢¢ounling records Mthich disclose with ￿aSonable accuracy at any time the
finan¢ial position of the Company. They are also responsible for saf¢guardit]g the assets of the Company and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
Membe
f the Mana
emenl
mmittee
Members of the Management Committee, who are directors for the purpose of ¢ornpany law and trustees for the purpose of charity law.
who served during the year and up to the date of this report are s¢t out on page l.
- as far as are awdre, there is no relevani audit inforn]aiion of which the company accountants are unaware. and
- as the directors ofthe company we have taken all the steps that wc ought to have taken ITr order to make ourselves awa￿ of any
rel¢vaDt audit infomiation and to establish ihat the charity ae¢ount#nts are aware of that inf0rn12tion.
Indepelldent Examiner
Ace Accountsnts and Tax Consultants Ltd have expressed their wtllingness to act as the indcpcndent examincr for the Charity.
This r¢port has been prepared in a¢cord2nce with th¢ Statement of Recommended Practice.. Accounting and Reporting by Charities (issued
in 2014) and in aeeord2llC¢ With the Companies Act 2006 relating to small entities.
by the Direetors on 22nd June 2025 and signed on its behalf by
Mr R Chandrakumar ACMA

CHILD FJRST
UK
JNDEPENDEf4T EXAMINER'S REPORT TO THE MEMBERS OF CHILD FIRST {UKI
We have audited the financial staiements of Child first IUKI for Iheyear endd 31st December 2024 on pages 8 to 12. The
financial reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Sthndards (United KiTrgdoTn Generally A¢¢epied Accounting Pra¢¢i¢¢l. including FRS102 "The FInar￿la1
Reportin8 Standard applicable in the UK ond Republic of Ireland..
'I'lii.% repf)ri lry Ini?de 51)lel)' 10 ilTre-hdriiK.'s Inenibers. ¢JS.2 boili-. jii CCi)rd3nce Hiih ('h4lP.tei'.? ol-Part l fi lif Il?e I".trYllPiiiiies
Att 20￿5 Ou5.:
required to state to them in a report and for no other purpose. To the fullest &Ytent perniitted by law, we do not accepi or
mt lespo￿81￿11it￿. 10 ly￿,0n¢ oihcF LI￿17 th¥ cliar¥tTh' attd thk chaiii!.. s iii¢ttibers 25 IL boJ¥'. Eui our i>N)rk, loi- Iliis report,
or for the opinions we have fornied.
Respettive responsibilitie$ of trustees ex#rnin¢r
tl.% LxplÉiillid mi)ri, fiilli, Iii iliL' f tsILm¢￿1 (?I'Trii%lLLS' IKL%PI)n%ihiljljL.S.¥L￿[ iiul i)n PJKL 4_ U1L Irth%lLX'S Iivhi) dru [11¢
dire¢tor5 of the cornpany for the purposes of company lawl are re5pon5ible for the preparation of ihe financial statements
and for being satisfied that th¢y a twe and fair wew.
Our responsibility is to audit the financial statements in accordance with applicable law and International Standards on
Audit?Fib) Il='k aFid IrL'I:Iridl. Tht)se.siwId￿ds fclfu1f￿ U5 Iti Loiii¥?l%.- ii-jth Illl Auditsiig Praclicts Boai-d s1.4PB s j LLliical
Stsndards for Auditor5.
Stope of the audlt of the fin4n¢ial $t#tememts
An audit involv¢5 obtainillg cvidence about the amount5 and disclosure5 in the financial statements sufficient to give
reasonable assurance that the fJnan¢ial statemenis are free from material misstatement, whether ¢aused by fraud or error.
'lii.i iiicliidis ali a55cssmLllt ot. ii'licdicr fhe accouniiiig K￿liLl¢S &?re approi)1'114 Ic to the cl)2& rity's circum512nLes and hai.'e
been consistently applied and adequate]y dixlosed. the re2s0nableness of Sibrnifieant acci>unting esiimates made by the
twstees" and the overall presentation of the financial Stat￿nentS. In addition. we read all the financial and non-financial
information in the Directors Report to idenlify matutal in¢onsisten¢ies wth the audited financial stateTnents and to
identtfy any infOrn￿li￿n thai is materially incorrect based on, or materially inconsist￿t with, the knowledge aquired by
us in ihe ¢¢urse of perforniing th¢ audit. if we b￿ne awa]E of any appa]Yni mai¢ria] missatemenis or inconsistencies we
consider the implications for our report.
Opinion on fingncigl ststements
In our opinion the financial statements..
QIVL n IruL
LinLI laii. TriL'%v ut-thL siaic ol'UIL LIILiriiy's atfairs as &1t J Isi DcLY￿lbcr 2074 aiid ol. lis inLointn
resources Énd application of resource8 includin8 Ils income and expendiiure. for the year then ended;
have been property prepared in accordance wilh United Kingdom Generally A¢¢epid Accounting Praaice. and
hav¢ been prepard in a¢¢ordance wth the requiremenis of the Companies Act 2006.
Opinlon on other requirement of the Companies Act 2006
Tn £)ur Iipinii)n IhL Inf()rm￿LI{11i ¥ii'¥n iii ihe Tru.%tLes .4nnual RLPOrt for thé. fina￿1:￿ %'Lar flir ivhich Ihr finaiiLial
ststements are prq)arcd LS consistent with the fJnancEal Statements.
Matters on which we are requlred to report by tx¢¢ption
We have nothingto re￿rt in respect of the following matter5 where the Companie5 Act 2006 requires us to report to you if. in our
opinion..
lh¢ ¢hariry has noi kept adequate a¢¢ounting records. or returns adqu8te for ouraudit have not been received
from btanch&s not V151ted by u5. or
the financial statements ale not in agrceTnent with the accounting I￿rdS and retuml or
cei'li?Ii1 disclosures i)f Injsiees, IEinuneralion ipeLified l?F ait nnL mJde- or
w¢ha
e not received all the infoTmation and &xplanations we requi￿ for our audit.
Patlunaiisthan Valluv2r, FCCA
Ace Accouniants & Tax Consultants Ltd
A¢¢ountants
127 Fen¢epie¢e Rcdd
Ac• AG¢oun18nts & Tax Consuiiants Ltd
Chartered Mgnag8menl Accounlants
127 Fenc•pSec8 Rts•d, Iilord. E59ex, IG6 2LD
T: 0208 550 53891 M.. 0753 9555 001
W: w.acwGcounwnts.co.uk
Ilford
Essex
IG6 2LD
2c)IC
Date..

CHILD FIRST
(A Company Limited by Guarantee and not baving share capital)
UK
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR EIYDED 31ST DECEMBER 2024
2024
2023
Notes
Incoming resources
Incomlng resources from
generated funds:
Voluntary income..
Donations and Other income
51,546
86,368
Investment Income
Bank Interest
984
267
Total illeoming resource5
52530
86.635
Resources expended
Chxrit#ble Aetivities
Governanee costs
51.100
1,658
52,758
40,650
1.607
42.257
Total resources eXpe￿ded
Net illcomillg resources before transfer
Gross transfer5 between funds
Iyet movements in fullds
(228)
44.378
(228)
44,378
Reconciliation of funds
Total fijnds brought fonvard
Total funds carried forward
68.992
68,764
24,614
68.992
The statement of financiaI activities includes all gains and losses in the year. All incoming
resources and resources expended derive from Continuing activities.

CHILD FIRST
Acom
Limited b Gyar4I1tee and not havin
share ea
Company Registration Number: 067091105
Registered Charity Number: 1132597
BALANCE SHEET
AS AT31ST DECEMBER2024
2024
2023
Notes
Tangible Fffixed Assets
Current Assets
Prepayments
Cash at Bank and in Hand
68,764
68,764
68,992
68,992
Current Liabilities:
Creditors
Current As5¢t5 Less Current Liabilities
68,764
68.992
Total Assets Less Current Liabilities
68,764
68.992
General Funds
Unrestricted Funds (General Reserve)
68,764
68,992
68,764
68,764
68.992
68,992
The Directors confim thaL for the financial year ended 3 ISE December 2024 the wmpany has complied
with the requirements of the Companie5 A¢t 2006 with respect to accounting records. and has
prepared financial statements which give a true and fair view of the state of affairs of the company as
at the end of the financial period and of its profit or loss for that period in accordance with the requirement of Sections
394 and 395 of the Companies Act 2006 and which othenvise comply with the requiremnts of that Act relating to
finan¢ial statements so far as they are applicable to the compnay.
These financial statements were approved by the Directors on 22nd June 2025
signed behaf of the Management Committee by:
Mr R Chandrakumar ACMA
Director
The notes on pages 9-12form purt of thesefinancitilstutements

CHILD FIRST
UK
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
l. Aeeountillg Policies
The principal accounting policies are summarised below. The accounting policies have been applied
consistcntly throughout the year and in the preceding year.
The introduction of FRS102 for the first time represents a change in Generally Accepted Accounting Practice
(GAAP). Therefore con5ideratioJ] has been given to the potential need to restate comparative items. At the
transitiion date (I st April 2014) there was no effect of transition from the previous financial reporting
framework.
(a) Basis of accounting
These financial statements have becn prepared under the historical cost convention and in the accordance with
applicable accounting stsndards. the Companies Act 2006, the Charities Act 1993 and the Statement of
Recon]mended Practice: Accounting and Reporting by Chariti¢s issued in March 2005.
(b) Fund Aceounting
Unreslricied funds are available for use at the di5¢retion of the trustees in fitrtherance of the general
objectives of the charity.
(e) Incoming resources
All incoming resources are included in the statement of fInancial activities when the charity is entitled
to the income and the amount can be quantified with reasonable accuracy. The following specific policies
are applied to particular categories of income:
- Voluntary in¢orne received by the way of donations and gifts is included in full in the income and
expenditure account when received.
(d) Resources expended
Expenditure is recognised on an accrual basis &8 a liability is incurred. Expenditure includes VAT and is
reported as part of the expenditure to which it relates-
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities and
those costs of an indirect nature necessary to support them.
- Governance costs include those costs associated with attracting voluntary income and the cost5 Of
fLU]draising activities requirements of the charity.
(e) Comparatives
The figures relate to the year ended 315t December 2024. The comparative figures relates to the year ended
3 1st December 2023.
-10-

CHILD FIRST
UK
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
Aceountlllg Policies (eontinoed)
2. Income
Voluntary income and donations are accounted for as received by the charity. No permanent
endovmients have been received in the period.
Unrestricteil
2024
Total
2023
Total
Donations
Gift Aid Rebate
Function surplus & Fund raising
Till Collections
26.228
8.274
16.331
714
51.546
26228 28.662.00
8,274
4,509.00
16,331 52,017.00
714
1.181.00
51.546 86.369.00
3 Totsl Resources Expended
2024
2023
Costs allocated to Charatable gcttvities
Skills development centre Visuvamadu
Pre schools - support
Livelyhood supportlFood parcels
9,760
5,650
CFCD jaffi￿,Sr]lanka- Children educational support
41,340
51,100
35,000
40,650
Support costs allocated to ¥etivltles
Admin charges
Functions Charges
Bank Charges
1,588
70
1,658
1,518
89
1.607
Total resources expended
52,758
42257
4 Taxation
All income is applied for the charitable purpose and therefore the Company is exempt from co￿Oration tax.
5 Tanglble Fixed Assets
nil

CHILD FIRST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
6 General Reserve fund
(Deficit)
Incoming Outgoing for the
At 31.122023 resollrces
resounes
year
At
31.12.2024
Genernl reserve5
68.992
52.530
51758 {
228)
68.764
Toiai unrestricted rese
68.992
52.530
52.758 (
228)
68.764
-12-