t(* the Year Ended 31 IXt(lJw a124 Chlld Action Charlty Number 1133661 Company Reg No 0?(r2 Accounting Solutions London & ma Ltd Chartered Accountants 254 Pentonvllle Road London Nl 9JY
Chlld ActKin Contents of the Flnanclal Statements for the Year Ended 311)rtober 2024 Tn Annual Rewt IndependÈnt ewnlnevs r•port to the membe Statement of flnandal artlvfts (Incr*E the Income 10 and e¥pendlture a¢countl Balan¢e Sheet li Notes to the Flnancial Statements 12-14
Child Actlon TNstees Annual Report for thèyear Ended 31 OrtobÈr 2024 The trustees. who are also direttoT5 forthe purposes of company law. have pleasure in presenting theFr report and the unaudited financial ststements of the chartty for the year ended 31 October 2024 which are also prepared to meet the requirements for a directors report and accounts for Companies Act purposes. REFERENCE AND ADMINISTrATIVE DETAILS Re8lstered charlty name Child Artion Chaflty regtstration number 1133661 Company re8lstration numb¢r 07060072 Prlnclpal off* 17 Pond Road London SE3 OSL Reglstered offl 17 Pond Road London SE3 OSL THE TRusfEES The directors of the tharitable company (the charity) are its trustees for the purpose of charitsble law. The trustees and offKers serving during the year and Sin the year end were a5 fdlows: Drs Sharma Mr S Sharma Mrs S Freeman Inee Lovickl- resigned 31 July 2024 Miss O Inglot - appointed 31 jul 2024 STRUCTURE. GOVERNANCE AND MANAGEMENT The charity is controlled by its governing documenL a deed of trusL adopted 29 October 2(M)9, and constitutes.a limited company. limited by guarantee. as defined by the Companies Art 2IX)6. The trustees determine the general management policy of the tharity, they review the effecttveness of all operational, finanaal and compliance systems and controls. It is the intention of the charity, to encourage new trustees in order to broaden its sUPPOrt. New trustees will need to be approved by all the existing trustee5.
Chlld Actlon Trustee5 Annual Report (continued) for the Year Ended 31 October 2024 OBJEcfivE5 AND AcnvmES Èducation remain5 the most uitical path to social mobir. yet the joumey is long and thallenging for thildren livin8 in deprlved communities. Entpreneur Seema Sharma founded Child Action in response to the terrible poverty she wltnessed in Mumbai whllst filming lUmdOg Secret Millionaire" which aired on Channel 4 in January 2010. The documentary followed her Journey as a volunteer forthree grassroots Non-Government Organisations (NGOS) in Murnbai whith work tirelessty to provide underprivileged youth viith educational and personal development opportunities. These 3 NGOS ore Child Arttorf5 local projett implernentation partners: Dwrstep School Toybank 3. Apnalaya As poor families migrdte to urban cities such a5 Mumbai in search of worl they settle Into shelters on grounds they do not own. face the risk of eviction and are ofte*) missing the crucial paper5 they need to acces5 services, such as birth certificates and resldential papers. For those who overcome these identity barriers. the Cost of schoolin8 15 prohibitive. the walk to the nearest sthool is often long and full of hazards to their health and personal Safety. and childrèn of familie5 li¥ing in informal settlements are not always welcome in schools. As they struggie to put a meal on the tsble, schooling is lowon the prlorty list and many send children to work instead. A network of support systems are required to help chiklrefj to overcome t1 s&mln8ty insumiountsble hurdles". Vhl(m: Our vision is to 5UPPOrt preventstive strategies which ensure that marglnalised disempowered children are given the same opportunttles as the Benerdl population. with the ultimate outcome of self_reliance and self-sufficiency. The charitvs work reflects the passionate commttment of the trustees to preserve and protect physical and psychological health and wellbeing by asssstlng in the prowsion of facilrties. support services and equipment not normally provlded by the statutory authorities. oals:
In Indla: To amplrfy the work of social entrepreneurs and NGOS already workin8 to increase acce55 to knowledge, education and personal development opportunities for marginalised children. • In the UK: To foster ernpathy and understanding of the challenges faced by poor communities in India, and empower young people viith entrepreneurial skills to help bring about P05itlve change. Strate Raising Awareness: Providine a 'face' in the" UK for its partner NGOS. helpin8 them to .ckage. their projects and impact reports in terms which are ea5ity understood by supporter5. Raisln8 Funds.. Remltting between £50.OC*) and £75.()JO/ annum to support selerted pro8rammes organised and run by each of our partner NGOS. We have referred to the 8UIdan contsined in the Charity Commlssion's general guidance on public benefft when reviewing our aims and objectives and in planning our future activibes.
Chlkl Actlon Trustee5 Annual Report Iconlinued) for the Year Ended 31 Oct<kn 2024 ACHIEVEMENf5 AND PERFORMANCE Child Action has issued more than £894.(KIO In donations and grants for education and personal development projects since 2010. Sham)a and her husband Professor Sanjay Shamia have personally contributed a substantial proportion of this and the rest come5 from trusts. foundations. schools and well-wishers. Thls predominantly goes to a trio of grassroots NGOS that Shanna was drdvm to when she visited Mumbai to fllm an episode of Channel 4's The Secret Million3ire.-Toybank distributes toys games to children to facilitate early learning through play. at Doorstep School she made a lifetime commitment to fitnd a bus converted into a "School on Wheels" for marginalised chdren. and at Apnalya she has championed the empowernient of young women Ilving on a Mumbai rubbish dump. enabling them to challenge gender biases and become self-reliant. This year. Child Actlon fiinding enabled the followi NGO partner programme5: l. Toybank- £47,666 donated. Toybank provides safe Spa for education through play for children. The fvnds are used to run Games Libraries and Play Centres in urban Mumbai and in rural areas through partnerships betw&n Toybank and Manavlok INGO) in the Beed district of rural Maharashtra, and between Toybank and Snehalaya in the Ahmednagar district. Our funding provides ongoing support for core operations and local Power of May CompetFtions which use innovative metrics for swrtsmanship team work and collaboration to dedare winneT5. The pandemic changed the operating model for Toybank. funding wa5 relferted to design and launch a Play2Learn of downloadable self-direaed playsheets which could be shared usirvd smartphones and used Independently at any time of the day to provide". Meaningful engagement at home during the lockdown Actessible and self-diretted learnlng wlthin safe spaces at home Stlrriulattng learning environment f05tering critical thinking and problem 501vin8 Opportunity for normal development, building autonomy and exploration Reducing the severity of potential trauma caused by fear and UnrtaInty Enabllng CaregIrS to focus on their responsibilittes Promoting opportunities for early learning and responsive caregiving 2. Doorstep sd-£30.(W dOnats EdUtion remain5 the most critical path to social moblty and the dosures and restrictions are having an economlc impart on poverty Struck families which run the risk that many will drop out of school altogether. Doorstep School brlngs education to the doorsteps of chIldn livlng in challeIng circum5tsnces. such as on the Stet or in slum communities. Child Actton provided a grant for operdtions for Ooor Step School IDSS} to provide 2 -S¢hools on Wheel< {SOW51 at 4 location5 of westem suburb of Mumbai tity. Three locations are street side locations and one is in the tribal part of Sanjay Gandhi National Park. and eath SOW looks after up to 125 chlldren.
Child Artion Trustees Annual Report (ontinl} forthe Year Ended 31 O¢tober 2024 FINANCIAL REVIEW Thls year. our donatlons totaled £ 77.6661 £71.206- 2023) for new and ongoing projects supported by Child Attion. Since the charlty was founded on 21 January 2010 it has made £894.17S of charftable donatnS a5 follow5: TOYBANK £355.718 APNALAYA £1405 BAT" £52.638 201¢>2024 OTHERS £14231 TOTAL £894.175 £330.W33 British Asian One off donation5 to gm5sr00t chorities The closlng reserve5 at the year*nd were £29.Z88 12023 - £43.725) all in unrestricted funds. The charity does not have a reswye polFCy as It does not L7mi any overhead. Fundraising activitie5 are sponsored by tnstees Seema Sharma and SaTry Sharnia so that all funds raised are used for Child Action's charttable work ¢)n the8round in India. or in UK schools. The Trustees monitor funds on an ongoin8 basis in light of recognised risks and also consider the extent to which actriities should be planned, extended or modtfied as drcumstsnces arise. We are grateful to all our donors and supporters with a specsal mention for the support we have recelved from regular and new supporters. and from ouryouth volunteer5.
The Hemraj Goyal FouThJation IHGFI have supported the work done by all three of our NGO partners since 2016. and donated funds to purchase a second SchcM)l on Wh&ls wtth Doorstep School in 2019. committing to ongoing running costs. This doubled our reach and impact at Doorstep School,"enabllng us to support the ongoing education of up to 250 children. This year we were grnteful to recelve £35K from HGF The Mlllary GNing Fund have supported Toybank and Doorstep khod since 2019. David Millary vistted our projects in Mumbai in February 2020 to asses5 how best to target future suppor¢ with a particular focus on Using technology to delNer education and opportunities for youth more effectively. This year E22.327 was received via CAF America. Sarah Hodg50n of Accounting Solutions London and Malta. who has generously promded probono accounting servi5 for Child Action Sin 2CrfJ9. Last but not least we are verygrateful for the ongolng support receive from our 4 youth ambassadors, Anushka Sharma. Shivani Shamia. Nikhil Bahal and Esha Bahal. help to showcase the work we have been doing wlth our partner organisations.
Chikl Artion Tfustees Amual Rewt {continued) for the Year Ended 31 October 2024 PLANS FOR FufuRE PERIODS The trustees are committed to secuFin8 ongoing fundin8 to facilitate the development of tsngible and inLingible infrastructures to support children and their parents. Ralsin8 funds Three key themes will continue to be central to fundraising efforts:
Major donors- consolidating relationships with grant Making organisations and individual donors through progress reporting and opportunities to Visit work for themselves. Trusts and Foundations- harnessin8 the on80in8 SUPPOrt of more such or8anlsations Individual fvndraising - generatr.ng a strong base for raislng funds online through portals such as Global Glvin& Justgivlng and CAF Amerka. Ralsln8 Awareness Three key themes wlll contlnue to be central to awareness raising acbvities: Collaboration- working th indivldual donors. trusts and foundations. Sponsored events- widening the size of our supporter base and generatin8 wider Interest in the charitfs programmes through networking fundraisers. Enterpri5e4Change.corn - continulng to inspire y(wth in UK schools with our online resource. produced in collaboration with the British Asian Trust { a PrirKe's Charity), which provides educational resource5 for teachers about Mumbai slums and inspires children to make a differen on the global stage. tloorstep Schc The launch of our replacement bus to setve 135 children from a trrbal community comes with an ongoing commitment to maintain the School on Wheels. In 2019 The Hemraj Goyal Foundation launched an HGF branded School on Wheels in collabordtion with Child Action. The current cost of maintaining two 50W's Is £30.OOO/annum- £120/child/annum. Toybank Building on the success of the past io years. Child Action would Ilke to 5UPPOrt a sustsinabje ndIng stream for "learning through pla opportunities in Mumbai and rural Maharashtra. Toybank is now looking after 78.Crt)O children and over S.)0 teachers across 7 8rtNe districts Én Maharashtra. We hope to continue to secure regular funding of £30,C4)O/annum for QUF work with them. Rent support through the Global Giving portal has boosted our fundraising. Apnalaya There are many programmes In Apnalaya's Integrated Community Development model. Chlld Action funded core operatlons to strengthen the NG(Ys capacity at the bw'nning of our partnership in 2010, then went on to support pilots which, rf successful, would attract institutional fundiry These include the Challenger Programme for disabled thildren {2{2016). Adopto Mother{2016-2018) which harnesse5 moblle technolo8y to Improve healthcare delivery and for new-born children, and SchoolSohell12019-2021) whidl ernpowers adolescent girls to stand on thelr own feeL Although we are narrowirE our focus to the fornier 2 NG(Ys. we are proud of the vjork we have done with Apnalaya. Rotary Our trustee Seema Sharma has been supporbng a team of Rotarians to pilot ILM Ilnstltute of Leadership & Management) leadership pr(£rammes for adolescent Children in the UL Working with Rotary Clubs will extend awareness of our work to a more international audien. The Trustees look fonvard to bull1n8 on existing rektionships and developlng new ones.
Child Actlon Tn Annual Report (continued) ft)r the Ywr Ended 31 Ortober 2024 RFSPONSIBILMES OF THE TRUSTEES The trustees {who are also the directors of Child Action for the purposes of company lawl are responsible for preparin8 theTrustees Annual Report and the finanaal ststements irt accordan with applicable law and regulations. Company law requires the trustees to prepare finanual ststements for eath financial year. Under that law the trustees have elected to prepare the financial ststements in accordan with United Kingdom Generally Accepted Accounting Practice (United Kinedom Ac£ountlng Standards arrfl applK3ble law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affaiT5 of the tharitsble company ar the income and expenditure of the charttsble company for that period. In preparing these financial ststements. the trustees are required to: select Suitable a¢rnuntinB poliaes and then apply themccS1stentty" obsepie the methods and prinaples in the CharitiesSORP. make judgements and accounting estimate5 that are reasonable and prudent: state whether applicable UK Accounting Standard5 have been followed, subpct to any material departures disdosed and expEalned in the financi ststements. prepare the financial statements on the going concern ba5ES unless.it is inoppropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable companrfs transaciions and disdose with reasonable accuracy at any time the finantial position of the charitable company and enable them to ensure that the financial ststements comply with the Companies Act 2036. They are also responsible for safeguardlng the assets of the charltable company and hence for takin8 reasonable steps for the preEntion and detection of fraud and other irregularities. 17 Pond Road London SE3 OSL ' Signed on behalf of theTrustee5 Dr S Shamia frrusteel -13_1..&1 2025
Child Action Independert Examinerfs Rewtto the membpr5 of Chlld Actlon fort Year Ended 31 octob 2024 I report to the charity trustees on rny examination of the financial statements of the company for the year ehded 31 Ortober 2024. RESPONSIBIUTIES AND BASIS OF REPORT As the tharity's trustees of the Cornpany (WIK) are also the directors of the company ft>r the Purpo of company lawl you a responsible for the preparation of the finandal ststements in accordan wlth t requlrements of the Companies Act 20061.the Acn. Having 5atistled myseff that the finandal statements of the Company are not requlred tt> be audlted for this year under Wart 16 of the 2)6 Act and are eligible for independent examination. I report in respect of my examination ofyour charivs financial statements as carried out under section 145 of the Charities Art 2011 {°the 2011 Acfl. In carrying out my examination. I have followed the Dirertions given by the Charlty Commission {under section 14SIS1{b) of the 2011 ACL INDEPENDENT EXPMINERS STATEMENT I have completed my examination. I confirni that no material matter5 have con* to my attentlon whlch glves me cause to believe that accounting records were not kept Én accordance with section 386 of the Companies Act 2006; or the financial statements do no accord with such records; or the financial statements do not comply with relevant accounting requirements under section 3% of the Companies Act 2006 other than any requirement that the aCCnts give a'tnje and fai¢ view which is not a matter considered as part of an independent examinatlon: or the financial ststements have not been prepared in accordance with the Charlties SORP IFRS 1021. Sarah J Hodgson FCA Independeht examiner Accounting Solutions London & Malta Ltd 154 Pentonville Rd London Nl 9JY J .
Child Action SLthment of Hnandal ActMt*s {Incorporatln8the Income and Expendlture Account) for the Year Ended 31 October 2024 Unrestricted Restricted Fund5 Funds Total Funds 2024 Totsl Funds 2023 Note5 INCOMING RESOURCES Incomin8 resources from generatlng fund.. Voluntsry Income Investment Income 65.168 65,168 71.206 TOTAL INCOMING RESOURCES RESOURCES EXPENDED Cost of generating funds- Admin and fundraising (7391 {739) (5251 Charitable expenditure". Project funds Governance costs 516 177.6661 11.2001 177.6661 11,2001 1807931 11,2001 TOTAL RESOUCRES EXPENDED NET IOLrrGOING)IINCOMING RESOURCES FOR THE YEAR 17391 {ts.6981 {14,4371 111,3121 Total funds bought forward 43,725 43,725 55.037 Transfer5 {13,698> 13.698 FUND BAiANCE CARRIED FORWARD The Ststement of Financial Activttie5 includ&% all gains and losses in the period and therefore a ststement of totsl recognised gains and losses has not been prepared. All of the above amounts Telate to continuing actFvities. io
Child Artion Balance Sheet for thè Yr Ended 31 Ortob•r 2023 2024 202# CURRE14T ASSErs Debtor5 Cash at bank TOTAL ASSErs 29.288 43,725 CREDITORS Amounts fallin8 due widmn oneyear io TOTAL ASSEfs LESS CURRENT UABILITIES FUNDS Restricted income funds Unrestrlcted income funds TOTAL FUNDS li li The company was entitled to exempt[c from audit unders477 of the Compani&5 Art 2(lJ6 relatin8 to small companles. The members have not requiretl the ttlmpanyto obtain an alit in a¢cordance with section 476 ofthe Compani&s Art 2006. The directots acknowled8e their responsibility for complwng with the requirementsof the Companies Act wrth respect to accounting records and the preparation of financ*1 statements. These financial statements have been prepared in ac£ordance with the provisi0r applicable to small companies sublett to the small companies wme and in accordan wlth Ff6102 SORP. These flnanclal statements have been approved the mèmbers of the committee on .---.--....-. and are signed on their behalf by. DR S SHARMA Company Regisrration Number. 070FI)072 The note5 on pages 12 to 14 forni part of these finanaal statements. li
Child Action Notes to the FJnand81 Stst•monts forthe Year Ended 31 October 2024 ACCOUNnNG pouaES Basts of accountln8 These accounts have been prepared under the historical c05t convention with items recognised at cost or transaction value unless otheiSe stated in the relevant notes to these accounts. The accounts have been prepared in accordan with the Statement of Retommended practi.. Accounting and Reporting by Ch3ritie5 preparln8 their accounts in accordance with the finandal Reporting Standard applicable in the UK and Republic of Ireland {FRS 102} issued on 16July 2014 and wtth the Charilies Art 2011. The charity constitutes a public benefit entity as defined by FRS 101 Incoming rewurces All incoming resources are induded in the statement of financial activities when the charty is entltled to the income and the amount be quantified with reasonable accuracy. The followin8 specific policies are applied to the particular categories of income-. Voluntary income is received by way of donations and 8ffts and is included in fvll in the Statement of Financial Activitles when receivable. Glft Ald recelvable is included In income when there is a fdlid de¢laration froffl the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Donatsd serrflces and facilities are included at the value to the charity where ths can be quantified. The value of services provlded by volunteers has not been Included in these accounts. Investment income is induded when receivable. There has been no offsettire of assets and liabilities. or income and expenses. unless required or pemirtted by the FRS 102 SORP or FRS 101 Fund aceounting Unrestricted funds are available for use at the discretion of the trtsstees in fvrthern of the Beneral objectlves of the charity.. Restricted fvnds are subjected to restrirtions on their expenditure imposed by the donor or through the temis of an appeal. Resource5 expended Expenditure is recognised on an accrual basi5 as a liabifrty 15 incued. Expenditure includes any VATwhich cannot be fully rect)vered. and is reported as part of the expenditure to which it relates. VoWIARy IIKOME Unrestricted Funds ToLIl Funds 2024 Total Funds 2023 FurHIs Donatlofts Donations rl¥ed Gift Aid Od*r Income other voluntsry income- a¢¢ountanty 63368 70.1)J6 1.200 L2 1.2(Kl 65.168 65,168 71,206 12
Child Action Notes to the Flnancial Slatsments. contlnued for the Year Ended 31 October 2024 INVESTMENT INCOME Unrestricted Funds Restrirted Funds Total Funds 2024 Totsl Funds 2023 Other Interest receivable FUNDRAISING: OThER COSTS Total Funds 2024 Funds Totsl Funds 2023 Fund5 Fundraising artivity Support costs 739 739 525 T39 739 525 COSTS OF CHARITABLEAcrivrriES BY FUNDTYPE Unrestrirted Restrlcted Total Funds Total Funds Funds Funds 2024 2023 Grants and donations 77.666 77,666 80,793 COSTS OF CHARA8LEAcrnIrnES BY AcfMTYTYPE Actlvtties undertaken dirertly Totsl Funds 2024 Totsl Funds 2023 Grants and donatlons 77.666 77.666 80,793 r)OVERIWKEC05TS Unre5trirted Restricted Total Funds Eund6 Totsl Funds 2Q23 urtds 2024 Accountan Professional fees Subscriptions 1,2(K) 1.200 1.200 1.2(M) 1,200 1.200 13
Child Adio Notes to the finantial Ststem¢nts-continMed Year Ended 31 October 21)24 sfAFF COSTS AND EMOLUMENTS No trustees were paid duringthe year. There were no employ In the year. DEBTOR5: AMOUNTS FAWNG DUE WITHIN ONEYEAR Balance at 31 Ortober 2024 Trade debtors Other debtQ15 io. CREDITI. AMOLIKfs FALUNG DUE WIThIN ONE YEAR Balance at 31 Ortober 2024 Overdraft RE5TRICTEDAND uNREsTRTED INCOME FUNDS Unrestricted Fund5 Restricted Balance at Funds 31 October 2024 General Funds 29,288 29,288 12. ANALYSIS OF NEfASSETS BEnVEEN FUNDS Unrestricted Funds Restrirted Funds Totsl Net eurrent assets 29,288 29,288 Totsl Funds 29,288 29.288 14