2022-06-10-accounts

Trustees’ Annual Report for the period

From 11/06/2021 Period start date to 10/06/2022 Period end date

Charity name: Child Guardians

Charity registration number: 1192250

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	To relieve the needs of children who are in need by reason of their age, ill-health, disability, financial hardship or other disadvantage, by: a) protecting children from abuse, neglect, exploitation and violence; b) supporting children to meet their basic needs, including survival and development; c) ensuring children can be reached and cared for by primary caregivers; d) providing children with the opportunity for supportive relationships with relatives, peers, teachers, community members and society at large; e) providing children with the opportunity and skills required to achieve their potential based on their emerging capacities; and f) giving children access to inclusive and quality learning opportunities.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	Unfortunately, due to not being able to open a bank account during this time period we were not able to carry out any activities except for advocacy and raising public awareness activities. The trustees have held several meetings with diplomats and ambassadors of different EU countries to advocate for children rights in Syria and neighbouring countries. Furthermore, the engaged with IIIM (International, Impartial and Independent Mechanism) to upscale the documentation and accountability for children rights violations.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	Yes trustees had regarded to the guidance issued by the charity commission on public benefit.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference

Policy on grant making	Para 1.38	N/A as we haven’t began seeking for grants
Policy on social investment including program related investment	Para 1.38	N/A as we haven’t began making investments
Contribution made by volunteers	Para 1.38	Participated in advocacy tours across the globe to advocate for child protection and the right to education, as well as to spread awareness about the mission of child guardians and raise awareness about the organization and the work it intends to do once a viable bank account is established in the United Kingdom. These were at the costs of trustees not to the charity.
Other
Achievements and Performance
	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Due to the length of time it took to open a bank account and the fact that the account we opened is not suitable for transfers because it is with a new online bank and not a traditional bank, child guardians were unable to support children during this fiscal period. We are still attempting to open a bank account in the United Kingdom, but we are having difficulty and have repeatedly sought the assistance of the charity commission. In addition, the payments were made in the final month of the fiscal year.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41	Due to our banking situation, we were unable to achieve our goals.

Performance of fundraising activities against objectives set	Para 1.41	Due to our banking situation, we were unable to launch a website in this financial period to begin fundraising efforts.
Investment performance against objectives	Para 1.41	N/A
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	We were only able to receive donations from two organisations in the last month of the financial year due to banking issues. On the other hand, we were securing partners in Turkey and auditing them to ensure that they could be our partners. However, we were unable to transfer money internationally and were working on a solution.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	N/A
Amount of reserves held	Para 1.22	N/A
Reasons for holding zero reserves	Para 1.22	N/A
Details of fund materially in deficit	Para 1.24	N/A
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	Our ongoing concern is the ability to open a bank account that is viable and transfer funds to Turkey.

Additional information (optional) You may choose to include further statements	Additional information (optional) You may choose to include further statements	where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	During this fiscal period, our only source of funding was two donations from charities with which we have previously partnered with trustees.
Investment policy and objectives including any social investment policy adopted	Para 1.46	N/A
A description of the principal risks facing the charity	Para 1.46	Our ongoing concern is the ability to open a bank account that is viable and transfer funds to Turkey.
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Trustee Deed
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	CIO
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Currently, we have had no need for new trustees, but when we do, we will post a job description for trustees and conduct interviews based on a candidate's resume, commitment to the cause, experience, references, and interview.

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51	N/A
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	Due to the inability to raise funds, the organization currently consists of only trustees. As our work expands, we hope to expand our organization once we have a reliable bank account and website.
Relationship with any related parties	Para 1.51	N/A
Other

Reference and Administrative details

Charity name	Child Guardians
Other name the charity uses	N/A
Registered charitynumber	1192250
Charity’s principal address	30 Whinlatter Drive Nottingham NG2 6QS

Names of the charity trustees who manage the charity

1 2 3 4 5	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
	Riyad Al Najem	N/A	N/A	All Trustees
	Leena Sahloul	N/A	N/A	All Trustees
	Omar Alassil	N/A	N/A	All Trustees
	Sara Akkad	N/A	N/A	All Trustees
	Amneh Khoulani	N/A	N/A	All Trustees

Corporate trustees – names of the directors at the date the report was approved Director name Riyad Al Najem Leena Sahloul Omar Alassil Sara Akkad Amneh Khoulani

Name of trustees holding title to property belonging to the charity

Trustee name	Dates acted if not for whole year
N/A	N/A

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity	N/A
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects	N/A
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets	N/A

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
	LEENA	SAHLOUL
	TRUSTEE
	22.03.2023
	22.03.2023

Child Guardians

UK Charity Registration Number: 1192250

Independent Examiners Report and Unaudited Financial Statement for the period ended 10 June 2022

Independent examiner's report on the accounts of Child Guardians (Charity No: 1192250)

I report to the charity trustees on my examination of the accounts of the charity for the period ended 10 June 2022 which are set out on pages 3 to 11.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's accounts carried out under section 14 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 148(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the charity as required by section 18o of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2oo8 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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of 'accounts to bs reached.

Signed: Aman Sood (FCA)

Date:

31/03/2023

E-Tax Consulting Ltd 1[st] Floor 85 Great Portland Street London W1W 7LT

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Charity Name CHILD GUARDIANS Charity No
1192250
(if any)
Annual accounts for the period
Period end
Period start date 11/06/2021 To 10/06/2022
date
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Section A Statement of financial activities

Recommended categories by activity Incoming resources (Note 3) Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Separate material item of income Other Resources expended (Note 6) Expenditure on: Raising funds Charitable activities Separate material item of expense Other Net gains/(losses) on investments Extraordinary items Other gains/(losses) Reconciliation of funds: Total Net movement in funds Total funds brought forward Total funds carried forward Total Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 25,397 - - 25,397 - - - - - - - - - - - - - - - - - - - - - - - - - 25,397 - - 25,397 - - - - - - - - - - - - - - - - 69 - - 69 - 69 - - 69 - 25,328 - - 25,328 - - - - - - 25,328 - - 25,328 - - - - - - - - - - - - - - - - - - - - - 25,328 - - 25,328 - - - - - - 25,328 - - 25,328 -

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Section B Balance sheet

Fixed assets Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) Total fixed assets Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) Total current assets Creditors: amounts falling due within one year (Note 20) Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year (Note 20) Provisions for liabilities Total net assets or liabilities Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve Total funds

Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 25,322 - - 25,322 - - - - - - 6 - - 6 - 25,328 - - 25,328 - - - - - - 25,328 - - 25,328 - 25,328 - - 25,328 - - - - - - - - - - - 25,328 - - 25,328 - - - - - - - 25,397 - 25,397 - - 25,397 - - 25,397 - Signature Date of approval 31/03/2023 31/03/2023 31/03/2023 31/03/2023 Omar Alassil Sara Akkad Leena Sahloul Riyad Al-Najem Print Name

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

• and with • and with	  the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

• and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*



• -Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

Not Applicable Not Applicable Not Applicable

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes* 
		* -Tick as appropriate
No*
Please disclose:
(i) the nature of the change		in accounting policy;	Not Applicable
(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and			Not Applicable

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(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.

Not Applicable

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes No		*	-Tick	as	appropriate

Please disclose:

(i) the nature of any changes;	Not Applicable
(ii) the effect of the change on income and expense or assets and liabilities for the current period; and	Not Applicable
(iii) where practicable, the effect of the change in one or
more future periods.
	Not Applicable

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes  No	* -Tick as appropriate
Please disclose:
(i) the nature of the prior period error;		Not Applicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
		Not Applicable
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
		Not Applicable

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Section C Notes to the accounts

Note 2 Accounting policies

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change Not Applicable in accounting policy

Reconcilation of funds per previous GAAP to funds determined under FRS 102

Fund balances as previously stated Adjustments: Fund balance as restated	Start of period End of period £ £ - 6 - - - 6

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

Adjustments: Net income/(expenditure) as previously stated Previous period net income/(expenditure) as restated	End of £ £ 69.00 £ - £ 69.00

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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

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This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and Yes No N/a
 the monetary value can be measured with sufficient reliability. 
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required
Offsetting or permitted by the FRS 102 SORP or FRS 102. 
Yes No N/a
Grants and donations are only included in the SoFA when the general income 
Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent Yes No N/a
that the charity has provided the specified goods or services as entitlement to the grant 
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the 
charity or have been met.
Yes No N/a
Government grants The charity has received government grants in the reporting period

Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift Yes No N/a
donations and gifts 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.
Yes No N/a
Contractual income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions. 
grants
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods
exchanged) unless impractical to do so. 
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
Yes No N/a
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised 
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
Yes No N/a
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading 
activities'.
Yes No N/a
Goods donated for on-going use by the charity are recognised as tangible fixed assets

and included in the SoFA as incoming resources when receivable.
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable. 
Donated services and Donated services and facilities are included in the SOFA when received at the value of Yes No N/a
facilities the gift to the charity provided the value of the gift can be measured reliably. 
Donated services and facilities that are consumed immediately are recognised as Yes No N/a
income with an equivalent amount recognised as an expense under the appropriate

heading in the SOFA.
Yes No N/a
Support costs The charity has incurred expenditure on support costs.

Yes No N/a
The value of any voluntary help received is not included in the accounts but is described
Volunteer help
in the trustees’ annual report. 
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2.4 ASSETS Intangible fixed assets Heritage assets Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. They are valued at cost. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Investment gains and losses The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The depreciation rates and methods used are disclosed in note 9.2. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. They are valued at cost. These are capitalised if they can be used for more than one year, and cost at least Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments

Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  N/a Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a 

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Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments

Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.

progress

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

The charity has has investments which it holds for resale or pending their sale and cash and Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and investments cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

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Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

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Section C Notes to the accounts (cont)

Note 3 Analysis of income

TOTAL INCOME Donations and legacies:

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 25,397 - - 25,397 - Gift Aid - - - - - Legacies - - - - - General grants provided by government/ other charities - - - - - Membership subscriptions and sponsorships which are in substance donations - - - - Donated goods, facilities and services - - - - - Other - - - - Total 25,397 - - 25,397 - 25,397 - - 25,397 - Analysis

Note 6 Analysis of expenditure

Other information:

Analysis of expenditure on charitable activities

Activity or programme Activities undertaken directly Grant funding of activities Support Costs Total this year £ £ £ £ Bank Account Fees - - 69 69 Activity 2 - - - - Other - - - - Total - - 69 69 This year	Activities undertaken directly Grant funding of activities Support Costs Total last year £ £ £ £ - - - - - - - - - - - - - - - - Last year

Note 19 Debtors and prepayments

19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total Note 24 Cash at bank and in hand Other Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Total	This year Last year £ £ - - 25,322 - - - - - 25,322 - This year Last year £ £ - - - - 6 - - - 6 -

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