Sharing Knowledge Savin9 Lives ANNUAL REPORT OF THE TRUSTEES & UNAUDITED ACCOUNTS FOR THE YEAR ENDED 315t DECEMBER 2023 An illustration from our new storybook. A MazingTreasures addressing issues ollnclusion and Disability. Company Number: 083299144 {England & Wale5) Charity Number: 1153028
Mission & Vision Letter from the Chair of Trustees, Shelley Shoaib Le Breton Review of Activities by our CEO, Clare Hanbury Plans for the Future li Financial Review 12 Structure & Organisation 13 Statement of Trustees, Re5pon5ibilities 14 Independent Examinerfs Report 15 Statement of Financial Activities 16 Balance Sheet 17 Notes to the Financial Statements 18 2023 ANNUAL REPORT OF THE TRUSTEES & IJNAUDITED ACCOUNTS
isslon & Vlslon Children for Health ICfH) seeks to mobilise children and youn8 adolescents lo become health activists in their communities. Our radical re-imaginin8 of health and life skills edutation provides a low-risk, high-return approach that is proven to improve health in places where preventable diseases still cause too many early deaths. CfH works in partnership with scalable, measurable government pro8rammes, major international organisations and research departments of Universities. Our partners share our Commitment and passion to involve and support children as ambassadors and communicators of essential health messages. This is based on two key insights: l. That children in most countries in the world play a vital role in their communities, looking after their siblings and friends, often without adult presence or supervision,. and 2. That providing health information to these children in a relevant, fun and compelling way delivers immediate and lasting benefits in their communities. Alongside its partners, CfH researches. develops, promotes and distributes health education materials for children and educators. Among these, we have developed ITh) simple life-saving health messages '7he I, for children to learn and share. with 10 messages in each of 10 health topics including Malaria. Immunisation and HIV & Aids. With our content and activities and approath, we contribute towards enablin8 healthier, empowered families. 2023 ANNIJAL REPORT OF THE TRUSTEES & UNAUDITED ACCOIJNTS
Letter From the Chair of Trnstses Shelley Shoaib le Breton Dear CFH Friends and Supporters, 2023 was another dynamic year. On an administrative note, Tobias Hanbury stood down as Chair, and I now have the honour of taking up this position. We have continued to provide health education resources, globally. You can find detailed information about out activities and programme5 in Clare's report, below. CFH is also stepping into the realm of Mental Health, through our Inclusion poster and storybook to counter bullying. We hope to develop and grow this aspect, as there is more awareness around the importance of the interconnection of mental and physical health. We are grateful to otjr CEO, Clare Hanbury, who donales much of her time lo help run the charitv. Our role as a Blobal hub for high-quality health education resources, particularly in low-income settings, is evident from our impressive download slatistlC5. Like last year. this year, we continue to focus on finding ways lo deliver our resources to those who need them most. Fundraising is challenging. and regular unrestricled funds especially 50. However, we have benefitted from a legacy from a close friend and colleague of the charity. I want to thank my fellow Trustee5 for theii support, efforts, and dedication. Clare's perseverance, determination, and generosity in leading our work and donating her time have been invaluable. I would also like to highlight that the way we work 15 through genuine community participation, where resource5 are co-created. We continue to rely on everyone's enthusiasm and hard work to carry us through 2024 and beyond. Yours sincerely, Shelley Shoaib le Breton Chair of Tiustees Children for Health 2023 ANNUAL REPORT OFTHETRUSTEES& UNAUDITEDACCOUNTS
Revlew of 2023 Artivities Clare Hanbury• CEO Dear Friends, An important headline is that- we have had 51,655 downloads of our health educalion content and this an average of 4.305 a month. Our most popular downloads are posters and the 100 messages booklet in English. This without too much promotion which we intend to really incfease in 2024. Hear are some headline achlevements! Our Type 2 Diabetes Storybook & Poster Our storybook, "My Hero," and the Type 2 Diabetes poster were completed with input from children, teachers. and public health professionals in Guam. These resources are available for free download and aim lo educate on Type 2 Diabetes prevention through engaging stories and activities. Our Inclusion Poster & Storybook "A Mazing Treasures and its accompanying inclusion poster were create with contributions from international experts and the Tusekwile Imiti Ikula Foundation (now called The Phoenix Trust) in Zambia. These tools are designed to promote understanding and discussions around inclusion. Kenya: WASH In collaboration with Dig Deep, we are finalizing educational Euides on school health and hygiene, integrating our methods within the Kenyan curriculum. New Posters We successfully fundraised and began work to develop three more of our 10 key me55a8e posters for the tQPlC5-. Woter. 5anitotion, and Hygiene Coughs Colds and Pneumonia Intestinal Worms E5watini: Life skllls and Sexual Health Supported by the Freddie Mercury Phoenix Trust, we are continuing our work on sexual and reproductive health education in Eswatini, focusing on HIV prevention and lifeskills and addre$5ing the problem of sexual violence against young adolescent girls. Pakistan: Dlabetes Prevention Our trustee, Dr. Rashid Bajwa, is leading a proof-of-concept project on Type 2 Diabetes prevention in 30 schools, with potential for expansion. Zambia: Well-being and Health Our mental health and well-being 8uide has been distributed in Zambia, and we are plannin8 further initiatives based on this successful publication. Thank you for your continued support and interest in our mission. For more information and to access our resources, visit Children for Health. IIIu5trations and Links: M Hero Stor book e 2 Diabetes Poster Inclusion Poster A Mazin Treasures Sto book 2023 ANNUAL REPORT OF THE TRUSTEES & UNAUDITED ACCOUNTS
Here are further details on the main area5 Qf progress in 2023 We have focused on expanding our outreach through a port-time team member dedicated to social mèdia. In 2023, Linkedln emerged as our most engaging platform. attracting project managers and h0o1 leaders, such as headteachers. Converselyi engagement on TikTok, Facebook, and Instagram was lower. hit www.facebook.tom Children4Health htt twitter.com children4health htt www.linkedin.com in clèrehanbu hti www. outube.com user ChildrenForHealth www.insta ram.com childrenforhealth Projects Many of our projects this year have involved content creation. While o storybook, poster, or toolkit may seem like a simple output, each of our publications involves a lengthy. in-depth, and collaborative process. In the case of our work on Diabetes, Inclusive Education, and Mer)tal Health, these projects have taken not just months but years to develop. In 2024, we plan to launch a podcast that will explore participatory health education and the significant role Children for Health plays in this field. forking remotely with colleagues and partners Much like in 2022, our CEO continued to work remotely throughout 2023, operating from her campetvan as she traveled extensively across England, Wales, Scotland, and Ireland. The west toast of Ireland was particularly remarkable. Guam: My Hero l A Toolkit on Type 2 Diabetes "My Hero" is a storybook focused on the theme of Type 2 Diabetes. developed tollaboratively by Children for Health, children, educator5, and public health professionals in Guam. The book combine5 a story with ten activities designed to help children and educators deepen their understanding of the issues related to Type 2 Diabetes. 2023 ANNUAL REPORT OF THE TRUSTEES & UNAIIDITED ACCOUNTS
The main character, Harry, deals with the challenges of hi5 fatherfs illness, reflecting real insights gathered from workshops with children in Guam. The development process involved extensive collaboration, including initial discussion5 Wlth health professionals and educators to understand the key challenges. Teachers then conducted workshops with children, gathering idea5 for characters, situations, and dialogues that were woven into the story. The book also addresses the difficulties children and families face in making healthy lifestyle choice5, despite knowing what they should do. It emphasizes the role of identity and peer influence in shaping habits. The story was reviewed and refined with feedback from the Guam team and other experts to ensure it resonates with children beyond Guam. Summaries of each chapter are provided for older children to help them retell the story, particularly to younger children. Children for Health advocates for promoting health through enjoyable physical activity and healthy eating, withoijt emphasizing weight loss or dieting, which can lead to harmful outcomes like eating disorders. The organization focuses on sustainable, realistic changes thal can be 5UPPOrted by families and communities, backed by scientific evidence. tswatini- A storybook on HIV and Aids and a projert on Sexual Violence against young adolescent girls The Girl Who Wos Pushed Outside. addresses the sensitive topic of HIV through the experiences of a young girl newly diagnosed with the virus. The story '"¥ explores how she copes with the reactions of her classmates, aiming to tackle issues like stigma. ignorance, false beliefs, and the importance of supporting familie5 affected by HIV. Pushed Outslde Designed for children aged 9-14, the book is intended for both independent reading and for older children to read to younger ones. An activity section at the end of the book provides teachers and older students with questions and exercises to deepen vnderstanding. 2023 ANNUAL REPORT OF THETRugfEES & UNAUDITED ACCOUNTS
The storybook was created in collaboration with teachers and students from Enkhaba Primary School in Eswatini. Their contributions were essential in refining the 10 key messages about HIV & AIDS that the book seeks to convey. They also participated in workshops to generate story ideas and reviewed the final story and artwork. Reflecting on the project, the teachers and students expressed how impactful the experience was, particularly in clarifying misconceptions about HIV. One teacher remarked. 'We had G greol time working with you ond we 0150 benefified u lot, especiolly our leorners. They goined o cleor insight of HIV/AIDS because m05t of them knew the myths 05foct5. The storybook is complemented by our free poster that illustrates the 10 key messages on HIV & AIDS. Children for Health encourages the public to download the poster and join their community to stay updated on future publications and projects. They also invite feedback on how these resources are being utilized, hoping to continue making a positive impact in communities around the world. HIV/AIDS 10 messages for children to learn & share SINE LOtIG LIF& ,Zambia- SuperBetter Children for Health supported by Astra zeneca In 2023, we were delighted to Use the remainder of the 2022 budget for this project to print and send materials to the school in Zambia that collaborated with us. Surprisingly, it was more cost-effective and produced better qualily results to print and ship the materials from our location than to have them printed locally in Zambia. 2023ANNUAL REPORTOFTHETRUSTEES& UNAUDITEDACCOUNTS
.Zambia: Inclusion Poster and Storybook spon50red by the Brlan Murtagh Foundatlon The storybook, Amazing Treasures, is designed to help children understand and accept difference5 among people. It uses colorful pictures and simple stories to show why it's important to include everyone, no matter their back8round or abilities, in activities and social situations. res It's a resource book too with lots of activities at the back and these aim to build a more inclusive and supportive environment by encouraging children to accept and help each oiher. It's part of a larger effort to improve understanding and kindness amon8 young people. Climate Change We were delighted to secure funding to explore the possibility of assisting colleague in establishing a community interest tompany focused on Children for Climate ICfCI. Children for Climate is a project designed to empower children to become active participants in the fight against Climate change. Recognizirkg that current climate mitigation efforts are falling short of the 1.5-degree heating target. and that children will bear the brunt of the consequences, the initiative seek5 to address this gap by connecting learning with life. Using stories, posters, and ctivities. Children for Climate equip5 young people with the best ideas and critital 5ki115 to debate, act, and lead change in their own and others, lives. This approach builds our methodology, which has successfully deployed 150,000 products across over 190 countries in the past five years. As 3 next step, the proje plan5 to bring its first set of stories to life, aiming to engage children in meaningful climate action and contribute to a significant reduction in carbon emissions by 2050. 16% In 2023 we held several workshops and created the concept for a fwe-part story series. Me-We-They 2. Forest 3. Water 4. Air 5. Alive IBiodiversityl Overvlew: The Climate Chan8e Story Series is designed for 9-12-year-olds and consists of Short novellas that children can read in one sitting (about 30 to 60 minutes). Each story aims to entertain while educating children and their families about climate change. The stories include key messages, questions, and activities to spark discussions and inspire action. They feature a consistent cast of characters across the series, allowing children to follow their development. Petro: A time-traveling Guardian. James.. One of the main children. Kiran= A shy girl who plays a key role. Reema.. Another child in the group. 2023 ANNUAL REPORT OFTHE TRUSTEES & UNAVDITED ACCOUNIS
E5ter.' A teenager with è developing romantic subplot. Adam.. Esterfs counterpart. The series features a mix of real and parallel time, with a group called 'The Gathering" in the parallel time working to protect the planet using ancestral wisdom. They mentor children through Guardians who travel between times. The first three Story Summaries: Me- We- They.. Joji and Mex, members of The Gathering, discuss Earth's enviror)mental issues. They argue about which children to brin8 through a portal to help with climate change. They choose Ester, who is initially indifferent but is subtly influenced by her experience. Joji develops feelings for her, which complicates matters. Ester returns to her time with a mysterious app and shares her story with local children, hinting at potential change. Forest: Petro, a Guardian who can travel between times. works with children on a school project about trees. His true identity is revealed by Kiran, who uses her connection to her mayor aunt to mobilize the community. Petro faces danger a5 a result of these efforts. Water: This story deals with how conspiracy theories about climate change can mislead people. The children investigate and debunk false claims about water. One child gets drawn into a conspiracy group but is eventually rescued by friends who use evidence-based research to challenge the false information. Each story will highlight the competence and resilience of children and emphasize their crucial role in addressing big issues like climate change. Things that dldn't work out Reflecting on our experiences is a valuable part of our process, and it's important to recogni2e the posltive takeaways even from challenges. Last year, we dedicated significant time and effort to project led by the University of Loughborough focused on Children as Agents of Chonge. Although our field trip to Mexico revealed that the local partners were not currently engaged in the process and did not require our as515tance, this experience provided us with a crucial insight.. the importance of directly involving beneficiaries in project preparation rather than relyin8 on third partie5. We remain optimistic about the project and the potential impact of the hard work we invested in enhancing their efforts in nutrition, physical education, and early childhood development. While the experience was challenging and presented unique difficulties, it was also a valuable learning opportunity. It's the first time We've encountered a situation where our expertise seemed less relevant. and it's a reminder of the importance of aligning our efforts closely with the needs of those we aim to support. Moving forward. these lessons will guide us in creating more effective and impactful initiatives. 2023 ANNUAL REPORTOFTHETRusfEES & UNAUDITEDAC.COUNTS io
Plans for 2024 Plans we have for 2024 include= l. To continue our fundraising campaign to Secure unrestricted funds. 2. To fundraise for the completion of our ten-poster serie5, With only two topics remaining.. the care of babies and young children, and injury prevention. 3. To finalize three posters on WASH (Water, Sanitation, and Hygiene), Coughs, Colds, and Pneumonia, and Intestinal Worm5. This work will be done in collaboration with allies and partners in Africa. 4. To develop our work in Eswatini, focusing on sexual violence against young adolescent 8irls. 5. To complete our WASH project with Dig Deep. an NGO with programs in Bomet County, Kenya, aimed at strengthening the WASH curriculum in schools. 6. To expand our Superbetter Children for Health program in Zambia. 7. To develop at least one more storybook. 8. To launch a podcast and strengthen our markeling efforts with a campaign titled "Getting Us Connected,, to reach those who can ulilize our materials in their schools and other programs. 9. To focus away from proactive project fundraisin8 and instead focus on getting our materials to those who need them. We are confident that new opportunities will arise through those who discover, download, and use our materials, read our blog, and engage with our work on social media. Thank you for your continued interest in and support of Children for Health! Clare Hanbury. CEO, Chlldren for Health 2023 ANNUAL REPORTOFTHETRusfEES & UNAUDITEDACCOUNTS li
Flnanclal Revlew It is pleasing to note that Children for Health say our total income in the year increase by 3.1% to £36,904 versus £35.803 in the previous year. Donations and legacies decreased from £10,837 10 £7,9491-22.5%1, but 2023 income from Grants increased from £24,966 to £28,955116%1. Key grants received during the year were for Cards for Health The WASH and other posters programme An initiative with the Mercury Phoenix Trusi. On the expenditure side, charitable activities decreased by 22.9% from £40,423 in 2022 to £31,152 in 2023. Consultancy and delivery cost5 have decreased in total. There were payments to Clare Hanbury (via her company PELI durinE the year.. in 2022, PEL was paid £ 19,450 versus £ 19,522 in 2023. As mentioned in the Chairman's report, Clare Hanbury continues to contribute a lot of time on a pro bono basis while we continue the search for more sustainable funding sources. Overall, net income for the year was £5.752 meaning that our year-end balance on 31st December 2023 increased to £21,866. This is around 70% of our annual operating expenditure Iversu5 a minimum level Set at 15%). 85.7Yo of oijr Net A55ets are lied up in Restricted FundinB for on-going programmes, but we still had a solid financial base going into 2024. The trustees, report was approved by the Board of Trustees on 27, September 2024. Shelley Shoaib Le Breton Chair ol Trustees 2023 ANNUAI. REPORT OF TIIE TRUSTEES & IINAuf)ITED ACCOUNTS 12
BOARD OF TRUSTEES Shelley Shoaib Le Breton........... Chair Emma Hutchinson.................- Trustee Joshua George.......................... Trustee Dr Rashid Bajwa..........................Trustee MANAGEMENT Clare Hanbury.......................... CEO Amy Collins . Website. Social Media and SEO IPart timel COLiABORATORS David Gifford Illustrator www.in5cri tdesi n.com Liz Giffoid...................-............... Author Na2ariy Pankevych.......................Marketing PROFESSIONAL ADVISORS Azets Limited REGISTRATION & OTHER DETAILS Registered Name.. Children for Health Limited UK Charity Registration Number: Registered Address: 1153028 32, Market Street. Swave5ey, Cambrid8e, CB24 4QG, UK www.childrenforhealth.o Website.. Facebook Page.. www.facebook.com Children4Health Twitter: www.twitter.com children4health Instagram.. www.insta ram.com childrenforhealth 2023 ANNUAL REPORT OF THE TRUSTEES & UNAUDITED ACCOUNTS 13
Statement Of Trustee< Responsibllitles The trustees, who are also the directors of Children for Health Ltd for the purpose of company law. are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kin8dom Generally Accepted Accountin8 Practicel. Company Law requires the trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources. including the income and expenditure, of the charitable company for that year. In preparing these financial statements, the trustees are required to: Select suitable accounting policies and then apply them consistently. Observe the method5 and principles in the Charities SORP. Make judgments and estimates that are reasonable and prudent. State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements,. and Prepare the financial statements on the goin8 concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable ccuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the asset5 of the charity and hence for takinE reasonable slep5 for the prevention and detection of fraud and other irregularities. 2023 ANNUAI. REPORT OF THE TRUSTEES & UNAUDI'I-ELI ACCOUN15 14
CHILDREN FOR HEALTH LTD INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHILDREN FOR HEALTH LTD l port to the Iruslees on my examination of the financial stalemenls ol Children for Health Ltd Ilhe charrtyl for the year ended 31 December 2023. Re$ponslbllltle$ and basis of report As the trustees ol the chaiily land also ts directors for the purposes of company lawl you are responsible for the preparation of the financial stalem8nls in accordance wth the requirements of the Companies Aet 2006 {the 2006 Acl}. Having satisfied myself that the finanaal slalemenls of the charity are not required lo be audited under Part 16 of the 2006 Act and ore eligible for independent examination, I report in resped of my examination of the charity's financial statements Carried out under section 145 of the Charities Act 2011 Ilhe 2011 Act). In carrying out my examinathon I have l¢Jlowed all the applicable Directtons given by the Charity Commission under section 14515llbl of thè 2011 Act. Independent exarnlngrfs statement I have completed my examination I confirm that no matters have come 19 my attention in connection wth the examination giving me cause lo believe that In any material respect". a¢¢ounting record5 were not kept in respect of the charity as requiied by section 386 of the 20C6 Act,. OT the financial statements do not accord with those records., or the financial statements do not comply w((h the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination", or the financial slalemenls have not been prepared in accordance with the melh¢)ds and principle5 of the statement of Recommended Practice accounting and reporting by charities applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102}. I have no concerns and have come across other matters in connection with the examination to which attention should be drawn in this report in order lo enable a proper ijnderstanding of the financial statements lo be reached. Tracey Riehardson Bsc (Hons) FCA Cornpass House Vision Park Histon Carnbridgè Cambridgeshire CB24 gAD United Kingdom Dated.. 27 September 2024 15-
CHILDREN FOR HEALTH LTD STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestrlctsd Restricted funds funds 2023 2023 Total Unrestrfcted Restricted funds funds 2022 2022 Total 2023 2022 Notes Donations and legac5 7,949 28,955 36.904 10.837 24,966 35.803 Charitable activities 6,511 24.641 31,152 13.262 27,161 40,423 Net incominglloutgolngl resources before transfers 1,438 4.314 5,752 12.425) 12.1951 14,6201 Gross transfers beeen funds (1,1871 1,187 Net Incomel{expènditurel for the yearl Net movement In funds 251 5,501 5,752 12,4251 12.1951 14,620} Fund balances al 1 January 2023 2,861 13,253 16,114 5,286 15.448 20,734 Fund balances at 31 December 2023 3.112 18,754 21,866 2,861 13,253 16,114 The ststement of financial activities includes all gain5 and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure acUnt under the Companies Act 2006.
CHILDREN FOR HEALTH LTD BALANCE SHEET AS AT31 DECEMBER 2023 2023 2022 Flx•d assets Tangible assets 363 605 Curr•nt assets Debtors Cash al bank and in hand 11 2,287 16,914 25,885 25.885 19,201 Cr•dltor¥: amounts falllng du• wfthln one ye•r 12 14,3821 13,6921 Nei current assets 21,503 15,509 Totsl ass•ts l•ss currnnt Ilabllltl¢$ 21,868 16,114 In¢om6 fund¥ Restricted lunds Unrestricted funds 13 18.754 3.112 13,253 2,861 21,886 16,114 The company 1$ entitled lo the exempti'on from the audit requirement conlalned in s•¢tion 477 of the Companies Act 2006. for the year ended 31 Decembef 2023. The directors ackn¢18d9e their re8pon8ibilili¢s for cOmpln9 wlth the requiromenls of the Companies Acl 2006 wrth respect to accounting records and the preparation of financial ststemenls. Th• members have not required the ¢ompany lo obtain an audit of fts financial statements for the year in question In accordan¢8 with sectr'on 476. These financial slalements hav• boen prepared in a¢cordanc¢ with the wovislons appllc8ble to companies subject lo the small companies regime. The firkancial statements were approved by th• Twstees on 27 Septemb81 2024 Shelley Shoalb Le Breton Tru$ts• Company r•glstratlon nUMr 08329914 17-
CHILDREN FOR HEALTH LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng po15cles Charlty Information Children for Health Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is 32 Market Street. Swavesey, Cambridge, Cambridgeshire. CB24 4QG, United Kingdom. 1.1 Accountlng convention The accounts have been prepared in accordance with the charity's goveming document. the Companies Act 2006 and "A¢counling and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" las amended for accounting p8riods commencing from 1 January 20161. The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charibes applying FRS 102 UpdaÈ Bulletin 1 not to prepare a Slalemenl of Cash Flows. The financial slalemenls are prèpared in sterling, which is the functional currency of thè eharity. Monetsry amounts in these financial ststemenls are rounded to the nearest £. The financial slalements have been prepared under the historical eosl convention. The principal accounting policies adopted are Set out below. The financial statements have departed from the Charrties IAccounls and Reports) Regulations 2008 only lo Ihe extent required lo provide a true and fair view. This departure has involved followng the Statement of Recommended Practi for charities applying FRS 102 rather than the version of the Slalemènl of Recommended Practi¢8 which is referred lo in the Regulations bul which has since been wlhdrawn. 1.2 Going concern At the time ol approving the financial statements, the trustees have a reasonable expectation that the charity has adequale resources lo continue in opeialional existence for the foreseeable future. Thus the Iruslees continue lo adopt the going ¢oncem basis of accounting in preparing the financial stalemgnls. 1.3 Charltable funds Unreslri¢ted funds are available for use al the discretion of the Iruslees in furtherance of their Charitable objectives Designated funds comprise funds which have been sel aside at the discretion of the Iruslees for specific purposes. The purposes and uses of the designated funds are set out in the notes lo Ihe financial stslemenls. Reslricled funds are subject lo specific conditions by donors as lo how they may be used. The purposes and uses of the reslricled funds are set out in the notes to the financial stalemenls. 1.4 Income Income is recognised when the charf(y is legally entitled to il after any performance conditions have been mel, the amounts can be measured reliably. and it is probable that income will be received. 1.6 Expendlture Liabilities are recognised as expendrture as soon as there is a legal or constru¢live obligation commilling the charity to thal expenditure. it is probable that a transfer of economic benefits ll11 be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an aralS basis and has been Classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated lo activitie5 Qn a basis consistent wth the use of resources. 18-
CHILDREN FOR HEALTH LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng pollcles Icontlnuedl 1.6 Tanglble flxèd assèts Tangible fixed assets are initially measured al cost and subsequently measured al cost or valuation, nel of depreciation and any impairment losses. Depreciation is recognised so a5 to write off the cost or valuation of assets less Iheir residual values over their useful lives on the followng base5'. Computers 25% on cost The gain or loss arising on the disposal of an asset is delemiined as the difference beiween the sale pr¢xeeds and the carying value of the asset. and is recognised in the slalement of financial ath'vih'es. 1.7 Impalmiantofflxed assets At each reporting end dale. the charity vIewS the carrying amounts of its langible assets lo detemiine whether there is any indication that those assets havè Suffered an impaimient loss. If any such indallOn exists, the recoverable amount ol the asset is estimated in order to determine the extent ol the Impairment 1055 (if any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-lemi liquid investments wlh original malurilies of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Flnanclal Instruments The charity has elected to apply the provision5 of Section 11 '8asic Financial Inslrumenls, and Sed'on 12 'Other Financial Instruments Issues. of FRS 102 to all of its financial inslrumenls. Financial instruments are recognised in the charity's balance sheet when the charity becomes paty to the ¢ontra¢lual provisions of the instrument. Financial assets and liabilth'es are offset. with the nel amounts presented in the financial stslements, when there is a legally enforable right lo set off the recognisèd amounts and there is an intention lo settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balanees, are initially measured at Irans8clion price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangemenl conslilules a financing transaction, where the transaction is meaSUd al the present value ol the fvlure receipts discounted al a market rale ol interest. Financial assets classrfied as receivable within one year are not amortised. Basic flnancial liabilities Basic financial liabilities. including eredilor5 and bank loans are initially recognised al transaction price unless the arrangement conslilules a financing transaetion, where the debt instrument is measured al the present value of the futLtre payments discounted al a market rale of interest. Financial liabilities dassified as payable within one year are not amortised Debt instruments arè subsequently carried al amortised cost. using the effective Interest rale method. Trade creditors are obligations lo pay for goods or servi5 that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as cur¥enl liabilities if payment is due within one year or less. If not. they a presented as non-current liabilities. Trade creditors are recognised initially al transaction price and subsequently measured at amortised cost using the effective interest method. 19-
CHILDREN FOR HEALTH LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accounllng policies Icontlnued) Dere¢ognition of financial Ilabllftles Financial liabilities are derecognised when the charity's contractual obligations expire or are distharged or cancelled. 1.10 Employee benefrts The cost of any unused holiday enlillemenl is recognised in the period in whieh the employee's service5 are received. Teminalion benefits are recognised immediately as an expense when the charity is demonstrably committed lo terminate the employment of an employee or to provide lerminalion benefi(s. crftlcal accountlng estlmates and Judgemgnts In the application of the charity's accounting policies, the trustees are required to make judgements. estimates and assumptions about the carrying amount of as5els and liabilities that are not readily apparent from other sources The eslimales and associated assumptions are based on historical experience and other factors that are consi(Jered lo be relevant. Actua5 results may differ from these estimates The eslimales and underlyin9 assumptions are reviewed on an ongoing basis Revisions to accounting eslimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision aff8cls both current and fijlure periods. -20-
CHILDREN FOR HEALTH LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Don•tlons and legacle• Unreslrlct•d Re$trlGtsd funds fund$ Total Total 2023 2023 2023 2022 Don8tion$ and gifts Grants receive¢J 7,949 7,949 28,955 10,837 24.986 28,955 7,949 28,9SS 36.904 35,803 For the ywr endgd 31 D•cember 2022 10,837 24.966 35,803 Grants recelvabl• for cof• actlvltles Super beller thlldren WASH and other posters Mercury Phoenix Trust Guam GEDA Diabelos Online school Incusive education Climate change storybook Cards for Heakh 1.000 10,000 12,000 10.000 12.000 7.691 1,000 8.000 5,000 2.275 6,955 6,955 28,955 28.955 24,966 21
CHILDREN FOR HEALTH LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Charltabl• •¢tlvltlos 2023 2022 Postage. stationery and Paypal Travelling expenses Con$ultan¢y and delivery Website and microsite development Advertislng and promotion 713 577 25,185 1.127 1,411 32.670 2,727 1,903 28,445 37,877 Sharo of 5UPPOrt costs {see nol¢ 51 Share ol govemance costs (see note 51 242 2.485 242 2,304 31,152 40,423 Analysls by fund Unrestricted funds Reslricte<l funds 6,511 24,641 13,262 27,161 31,152 40,423 Support costs Support Gov•rnanc• costs costs 2023 Support Governanc• ¢osts costs 2022 Depreciation 242 242 242 242 Ae¢ounlancy 2.465 2,465 2,304 2,304 242 2.485 2.707 242 2,304 Analysed ben Charitable activities 242 2,465 2,707 242 2,304 Truste•8 None of the trustees lor any pgrsons connected wkh them) received any remuneration or benefits from the charity during the year. .22-
CHILDREN FOR HEALTH LTD NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Employe•8 The average monthly number ol employees during Ihe year was.. 2023 Numbor 2022 Number Totsl There were no employees whose annual remuneration was more than £60,000 Taxatlon The tharty is exempt from tsx on Income and gains falling wlhin section 505 of the Tax•s Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the exlenl that these are applied to ils charitable objects. Tanglble flxed assets Computgrn cost Al 1 January 2023 Disposal$ 2,630 {1,662) At 31 December 2023 968 Deprnclatlon and ImpaIOnt Al l January 2023 Depreciation charged in the year Elimlnalèd in respeGt of disposals 2,025 242 11.8621 At 31 Deeembor 2023 605 Carrylng amount Al 31 Decembei 2023 363 At 31 December 2022 605 -23-
CHILDREN FOR HEALTH LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 10 Flnanclal Instruments 2023 2022 Carrylng amount offln•n¢lal a$$•ts Prepayments and accrued Income Cash al bank and in hand 2,275 18.914 25,885 Measured at cost 25,885 19,1B9 CarySng amount of Ilnanclal Ilabllltl•s Other creditors Accruals and deferred income 1.917 2,465 1.388 2,304 Measured 81 ¢ost 4.382 3.692 11 D•btorn 2023 2022 Amounts falllng due wlthln one yg4r: Other debtors Prepayments and accrued Income 12 2,275 2,287 12 Credltors: amounts f•lllng due wlthln on• year 2023 2022 Other ueditors A¢uuals and deferred income 1,917 2,465 1,388 2,304 4,382 3,692 .24-
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CHILDREN FOR HEALTH LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 14 Analysls of net assets between funds Unrestrictsd Reslrlcted fund$ funds 2023 2023 Total Unrestricted Restrlcted funds funds 2022 2022 Total 2023 2022 Fund balan¢es al 31 Decernber 2023 are represented by". Tangible assets Current asselsllliabililiesl 363 2,749 363 21,503 605 2,256 605 15.509 18,754 13,253 3.112 18.754 21,866 2,861 13.253 16,114 15 Related party Iransactions Participab'on Enterprises Limited IPELI a mmpany controlled by Clare Hanbury. the Secretary of Children for Health. and the sister of a Iruslee during the year, Tobias Hanbury (resigned 21 July 20231, provided services lo the charity lotslling £19.522 12022 - £19.4501 during the year, under an arrangement agreed with the Trustees dated 9 January 2017 whereby PEL is retained lo provide the services of Claie Hanbury to Childrèn for Health on a consultancy basi$ al an agreed daily rate for eore work and al a rate agreed by technical partners tor technical work. 11 is worth noting that PEL also works on a prc>bono basis for Children for Health as and uthen the charity funding levels are insufficient lo cover the full amounts which would otherwise be due lo PEL. In 2022 the estimated arnounl of pro bono servi¢es provided was a minimum of £7,00012022 £6,419). Not all pro bono time is formally logged. Included in other debtors is £nil12022- £121 owed by Clare Hanbury.