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2020-12-31-accounts

Content Page
Reference and administrative information 2
ChairmanofTrustees' Statement 3
Reportofthe Trustees 4
Independent Examiner's Report 12
StatementofFinancial Activities 13
Balance Sheet 14
NotestotheFinancial Statements 15-23

FiveYearRecord 2020 2019 2018 2017 2016
£ £ £ £ £
Voluntary andOtherIncome 311,042 425,623 268,208 232,999 158,693
Fundraising Costs 15,634 44,160 25,995 48,020 30,977
Nepal Transfers and Operational Support 304,486 235,937 161,206 205,997 93,963
UKAdministrative Support 13,792 11,018 10,529 - -
Governance 15,401 5,337 5,445 600 600
Total Resources Expended 349,313 296,452 203,175 254,617 125,540
Net Incoming Resources (38,271) 129,171 65,033 (21,618) 33,153
Unrestricted Reserves 52,012 90,674 18,500 16,902 19,080
Restricted Reserves 168,168 167,777 110,780 47,345 66,785
Total Reserve Funds 220,180 258,451 129,280 64,247 85,865

Unrestricted Restricted Total Total
funds Funds 2020 2019
INCOMINGRESOURCES Notes £ £ £ £
Incomingresourcesfrom generated
funds
Other Income 2 7,965 7,965
Voluntary Income 2 78,963 224,114 303,077 425,623
86,928 224,114 311,042 425,623
Incomingresourcesfrom charitable
activities
TOTALINCOMINGRESOURCES 86,928 224,114 311,042 425,623
RESOURCESEXPENDED
COSTOFGENERATINGFUNDS
Cost of generating voluntary income 3 15,634 15,634 44,160
15,634 15,634 44,160
Costof charitable activities
Nepal Transfers 3 288,951 288,951 223,138
Operational support, monitoring and
evaluation 3 15,535 15,535 12,799
UKadministrative support 3 13,792 13,792 11,018
Governance 3 15,401 15,401 5,337
TOTALRESOURCESEXPENDED 60,362 288,951 349,313 296,452
NETINCOMINGRESOURCES 26,566 (64,837) (38,271) 129,171
Transfer between funds 9 (65,228) 65,228
NETMOVEMENTINFUNDS (38,662) 391 (38,271) 129,171
Fund balances brought forward 90,674 167,777 258,451 129,280
FUNDBALANCESAT31 December 9 52,012 168,168 220,180 258,451

2020 2019
Notes £ £
CURRENTASSETS
Debtors 5 76,259 110,578
Cashatbank 161,691 152,784
TOTALCURRENTASSETS 237,950 263,362
CREDITORS:Amounts falling due withinone
year 6 17,770 4,911
NETCURRENTASSETS 9 220,180 258,451
TOTALASSETSLESSCURRENTLIABILITIES 220,180 258,451
TOTALNETASSETS 220,180 258,451
FUNDSOFTHECHARITY
Unrestricted Funds 9 52,012 90,674
Restricted Funds 9 168,168 167,777
TOTALFUNDS 220,180 258,451

2 AnalysisofIncoming Resources
Unrestricted Restricted Total Total
Funds Funds 2020 2019
£ £ £ £
Donations and Grants
ChoraChori-Nepal Head 8,328 8,328 8,000
Office
ChildRescue 3,400 3,400
Children's Refuge and
Rehabilitation Centre 12,153 12,153 66,317
(CRRC)
Trauma Centre
Dhanusha Fund 6,902 6,902 12,439
KathmanduBoysHostel (7,746) (7,746) 70,000
KathmanduGirlsHostel
Vocational Training 16,016 16,016 36,695
Silver Jewellery 18,738
Workshop
SIGBIFund 24,473 24,473 5,216
SIGBIAdministration 20,000
KitiniSchool Project 47,900
Education Fund 33,092 33,092 5,006
ChildWelfare Fund 2,201 2,201
Circus 1,793
Bhatighadi 45,961 45,961
Rewilding/Climate 12,700 12,700
Covid-19 Food Relief 54,668 54,668
Lily'sLeaves 4,122 4,122
Emergency Relief Fund 7,844 7,844
Unrestricted 78,963 78,963 133,519
Total 78,963 224,114 303,077 425,623
OtherIncome
Furlough Scheme 7,965 7,965
Total Income 86,928 224,114 311,042 425,623
3 AnalysisofResources Expended
Unrestricted Restricted Total Total
Funds Funds 2020 2019
£ £ £ £
UKCosts
Staff Costs 42,724 42,724 43,364
Travel&Subsistence 2,068 2,068 9,076
Fundraising and Website 1,842 1,842 14,909
Printing, Postage& 512 512 2,066
Stationery
IT,Professional fees& 11,551 11,551 2,216
Accounting
Other Costs 1,665 1,665 1,683
Total 60,362 60,362 73,314
17
3 AnalysisofResources Unrestricted Unrestricted Restricted Total Total
Expended Funds Funds 2020 2019
(continued) £ £ £ £
TotalUKCosts 60,362 60,362 73,314
AnalysedasFollows:
Fundraising Costs 15,634 15,634 44,160
UKOperational Support,
MonitoringandEvaluationof 15,535 15,535 12,799
Nepal Projects
UKAdministrativeSupport 13,792 13,792 11,018
Governance 15,401 15,401 5,337
60,362 60,362 73,31'1
Amounts paidto
independent examiner
included above 900 900 900
Nepal ProjectCosts
ChoraChori-Nepal Head 27,365 27,365 31,208
Office
Child Rescue 15,140 15,140 34,111
Children's Refuge and
Rehabilitation Centre(CRRC) 26,944 26,944 48,453
TraumaCentre 6,193 6,193 11,393
Dhanusha 97 97
KathmanduBoysHostel 14,101 14,101 19,159
Kathmandu Girls Hostel 9,088 9,008 3,004
Vocational Training 7,735 7,735 17,313
Silver Jewellery Workshop 2,439 2,439 4,272
SIGBIFund 1,671 1,671
SIGBIAdministration 9,998 9,998
KitiniSchool Project 45,605
Education Fund 38,680 38,680 857
Child Welfare Fund 578 578 5,716
Circus 2,047
Bhatighadi 40,069 40,069
Rewilding/Climate
Covid-19 Food Relief 54,359 54,359
Lily'sLeaves 34,494 34,494
Emergency Relief Fund
Subtotal - Nepal 288,951 288,951 223,138
Expenditure
UKOperational support,
monitoring and evaluation 15,535 15,535 12,799
Total 15,535 288,951 304,486 235,937


StaffCosts
Total Total
2020 2019
£ £
Salaries and wages 41,294 41,430
Social security 379 790
Pension 1,051 1,144
Total 42,724 43,364

Total Total
2020 2019
£ £
Debtors and Prepayments 73,586 99,169
Gift Aid claimed 2,673 11,409
Total 76,259 110,578


Creditors and Accruals
2020 2019
£ £
Taxation/Social Security/Pension 168 239
SIGBIrepayment 16,701
Accruals 900 4,672
Total 17,770 4,911

Fund Purpose
ChoraChori-Nepal(CC-N)Head Funds raised for the operationofthe ChoraChori-Nepal Head Officein
Office Kathmanduthatprovides project leadership and coordination, administrative
support (including reportingtoChoraChoriinUK},internal evaluationand
monitoring.
ChildRescue Funds raised for the rescueoftraffickedanddisplaced Nepalese childreninIndia
(and associated research)andthe victimsofchild rapeinNepal itself.
Children's Refuge and Formerly "Kathmandu refuge". Funds raised towards the operationofa children's
Rehabilitation Centre(CRRC) refugethatprovides temporary caretorescued school-age girls, including child
rape survivors priortoreunification with families.
Trauma Centre Funds raised for the child traumamanagementcentrethatis collocated with
CRRC.
Dhanusha Fund Funds allocatedtotheoperationofa girls' shelterandregional officeat
DhanushainsoutheastNepal.
Kathmandu Boys' Hostel A transit rehabilitation facility for Nepalese boys rescuedbyChoraChori from
Indiathatalso offers hostel accommodation during vocational training.
Kathmandu Girls' Hostel Ahostelfor girlsintheir lateteensfrom rural communities while under
vocational training. FundedbySIGBI.
Vocational Training Funds raised for in-house and contracted-out vocational training.
Silverjewelleryworkshop Funds raised towards the trainingofgirlsinsilver jewellery manufacture
SGBIFund Funds raisedbytheSIGBIFederation towards the "Empowering GirlsinNepal"
programme.Thisincludes funding vocational trainingofgirlsandan associated
girls' hostel.
SGBIAdministration Funds raisedtoinvestintheSIGBIcollaborationtoensurethatsupport costs are
fullymetandthatChoraChori is able tomeetcorecommitmentsto the
collaboration.
Education Fund Funds raised towards capitalandrevenue education projects within the
communityandeducational support to individual children.
Child Welfare Fund Funds raised in supportofindividual childrenandfor"The Tipling Girls",
Bhatighadi Funds raisedfora specific re-forestation projectinSouth Nepalinpartnership
with theChrisandGemma McGough Foundation, Mithila Wildlife Trust (MWT)
and the Nepal DepartmentofForestry.
Rewilding/Climate Funds raised for a small rewilding/climate change projectinSouth Nepalin
partnership with MWT.
Covid-19 Food Relief Funds raised forfoodreliefinKathmanduandSouth Nepal during lockdown in
partnership withMWTandChoraChori-Nepal.
Lily's Leaves Funds raisedfora newsocial enterprise (Lily's Leaves) to provide vocational
trainingforvictimsofrapeandabuse through the EmpowermentofGirlsproject.
Emergency Relief General funds raised for future environmental or other emergenciesinNepal.
2020
-------··-··
8 MovementofFunds 2020
Fund Incoming Resources Transfers Fund
balances resources expended balances
b/f c/f
01.01.20 31.12.20
£ £ £ £ £
Restricted Funds
ChoraChori-Nepal (8,853) 8,328 27,365 27,890
Head Office
ChildRescue (18,837) 3,400 15,140 30,577
Children's Refuge and
Rehabilitation Centre 45,526 12,153 26,944 30,736
(CRRC)
Trauma Centre 3,682 6,193 2,511
Dhanusha Fund 12,439 6,902 97 19,243
KathmanduBoys 49,341 (7,746) 14,101 27,494
Hostel
KathmanduGirls 9,088 9,088
Hostel
Vocational Training 46,545 16,016 7,735 (31,810) 23,016
Silver Jewellery 14,166 2,439 11,726
Workshop
SIGBIFund 2,212 24,473 1,671 (9,088) 15,927
SIGBIAdministration 15,410 9,998 5,411
Education Fund 4,149 33,092 38,680 5,688 4,250
ChildWelfare Fund 1,997 2,201 578 3,620
Bhatighadi 45,961 40,069 5,892
Rewilding/Climate 12,700 12,700
Covid-19 Food Relief 54,668 54,359 309
Lily'sLeaves 4,122 34,494 30,372
Emergency ReliefFund 7,844 7,844
Total Restricted Funds 167,777 224,114 288,951 65,228 168,168
Unrestricted Funds
General 90,674 86,928 60,362 (65,228) 52,012
TotalFunds 258,451 311,042 349,313 220,180
8 Movementof Funds Continued2019 Movementof Funds Continued2019
Fund Incoming Resources Transfers Fund
balances resources expended balances
b/f c/f
01.01.19 31.12.19
£ £ £ £ £
RestrictedFunds
ChoraChori-Nepal 12,060 8,000 31,208 2,295 (8,853)
Head Office
ChildRescue 10,050 34,111 5,224 (18,837)
Children's Refuge and
Rehabilitation Centre 31,337 62,642 48,453 45,526
(CRRC)
Trauma Centre 15,075 11,393 3,682
Dhanusha Fund 12,439 12,439
KathmanduBoys 68,500 19,159 49,341
Hostel
Kathmandu Girls 3,004 3,004
Hostel
Vocational Training 29,067 34,791 17,313 46,545
Silver Jewellery 18,438 4,272 14,166
Workshop
SIGBIFund 5,216 (3,004) 2,212
SIGBIAdministration 20,000 4,590 15,410
Kitini School Project 47,900 45,605 (2,295)
Education Fund 5,006 897 4,149
Child Welfare Fund 7,713 5,716 1,997
Circus 2,747 1,793 2,047 (2,493)
Patron Fund 2,702 (2,702)
Floods 29 (29)
Total RestrictedFunds 110,780 284,725 227,728 167,777
Unrestricted Funds
General 18,500 140,898 68,724 90,674
TotalFunds 129,280 425,623 296,452 258,451
9 AllocationofNetAssetsbetween Funds
Unrestricted Restricted Total
Total
Funds Funds 2020
2019
£ £ £ £
Current Assets 53,081 184,869 237,950
263,362
Creditors dueless than one year (1,069) (16,701) (17,770)
(4,911)
TotalNetAssets 52,012 168,168 220,180
258,451