ZAHEER & COMPANY CHhRTERED CERTIFIED ACCOUNTANTS CHILD GUARDIANS REGISTERED CIIARITY TRUSTELS, REPORT & FINANCIAL sTATEmErs FOR THE YEAR ENDED IOTH JUNE 2025 COMPANY REGISTRATION NO: CEJ)23295 CHARITY REGISTRATIO NO: 1192250 ACCA 63Kknp•¥ . Purna8e . Kla)cster klJ91LL Trt0161-2489898 . E-m•k farlaukh@iaheuo.£0rn PJthti: 74128?l39 Partrnws.. l. Fm¥th ZIr{F(cAl. Mr. QatsarAtaslFCCAK Mr. wa latélFCCh)
Cllll.l) CUAHI)IAN8 CONTENTS P%e Directors l Thte¢S T¢% R¢p(Yt Independent Review Ststement of finan¢ial a¢tivities Balance Sheet Notes to the counts 9-10
riiii.i) (•llARDIAN.4 I)IRF.CIX)RN I I'RUSTF.Tr:S AND PR()FF.*81()NAI. ADVI)IL9 I)IXF.CTORS I TRUSTF.F.S: ittna Sahloul Amnch Khoulani Riyad Al-Najcm Omar Alassil Sarn Akkad BUSINLSS ADDRESS: I l Rom51ey C105¢ MANCHESTER M125PF BANKEILS: CASH PLUS 6th Floor One L4)Trkn W411 London EC2Y SEB ACCOUNTANTS: ZAHEER AND COMPANY 63 KINGSWAY BURNAGE MAINCHESTER M192LL Page I
Trustees'Annual Report Forthe yearended 10June 2025 Charityname: Child Guardians Charlty recistration number 1192250 Company Tegi5trntlon number CE023295 Page1of4
- Objéctlvos gnd ActlvStle8 The ch#ril8ble obiectiwts remgln: "To r•ll•v•th• n••d• of¢hlldronwho are In need, by protoctlngchlldren ond supportlng childron lo moetthelf baslc neod#, Includlng survlval ond d•v•lopmont." During the year. tru5t995 directed efforts towhrds Advoc8cy 8warenes8-raising, particularly in Europe and the United States, while m8lntBlnlng the chArity's governBnce and Compliance requirements.
- Aehlevements and Perforniance Advocacy Work International Eng8gement* Tee3 contributed to ad4w8Cy C8mpaign¥ in both the EU and US. ensuring that issues affectingvulnerable children were included in public and policy debates. . Child Protection Athrocacr. Actlviiies included highlightingthe dangers of neglect. displacement. and exploitalion. with emphasis on protecting childnS rights to survival. educ8ticn, and development. • Trustees also raised awareness lo¢aUythrough community briefings and digital campalgns. ensuringthat even ryth mItsd funds. 8warene55 01 thildren's needs remained actNe. • NÈtworkin& Built stronger COnrlI0nswlth other chiid-ft)cused organisations in the UL Europe. 8nd the US. • Systems Te8tln& Initlated groundw<Jrkto Impyove fLrture programmg delivery. Includlng exploring digital platforms for lundraising and 8UPPOrt. • Capacity Buiidlng: Invested time into learningfrom other NGOS. pr8ctlces to prepare for scabng èctiwties once su$tainabLe income is secureil. EJUE51¥adPuhIl0suPpOll . No direct funding or donations wore rocgNgd during thls reportlng perlod. . The Organization focused on strengthening advocacy efforts and deveioplngfundraising cÈmpaigns. including exploring new approaches a1 preparing iniiJatlve$ for implementation in tho upcoming fin8nci81 year.
- HnanclAI Revlew • Total In¢orno: £ 0 . Total expendlture: £1492.29 Pagg2of4
related to )dc&cY 8nd lundraialng cogts . N•t Inwn•: • Clojlng b8l•nc& ollund•: E 136.92 Although the charity experiencèd Ilmlt8d Incom8 durlng ihls roportlng period. it successfully continued promoting its mission ond obJectlve3. Effoils Tem81ned locused on sustaining core activilies. adM)cacy, tynd communty engagemonl. The oanIZation anticipates achieving a stronger financi81 position In the upcomln8 period. whlch will support mc¥rn st8bl• pl8nnlng and implementation of futurn È¢tNhle3. Struetur•. Gov•rn•nc• ftnd Management • The charity is run by a board of trustees. Ytho aro also the directors ol the charitBbl8 company. • Trustees s¢Ningduringthe year. Leena Sahloul Amneh Khou18ni Riy8d Al-Najem Omar Alassil S8ra Akkad • Trustees receive no remunèration. 8nd all $ervitss 8r8 proNided velunt8rily. The board met regulariyto ovtsrse8 governarw fin8ncial oversighL and planning. 5. Plans forthe Future Lookingforward. the trustees 81m to: 1. Enhance Resource Mobllizatlon Efforts Develop and implement diverse fundraising strat$, including online campaigns. eommunity- based initiatrve& and strategic partnerships Bimed 8t bulidlng long-tenn financial sustainabibty. 2. Broad Ad%eacy and Awareness Activiliei Continue strengthening advocacy initiatives across Euiope and the United Ststes. while idenlityng opportunftFes to ralso awareness and engagement in addit)Dol rew'on8 affected by child protection concerns. 3. Support Chlid-Focus*d Humanltarlan Inltlatlvos Subject to improved financlal resources. work t(hYard introducing targeted child support actNlties. Such 88 educaiion81 materials. ba8iG health assistanc8, and other small-scaie interventions benefitingvulnerable children. Pagg3of4
- Str•noh•n giral•ilo Coop•Mion Build 8nd m8ii)t8in stronger felAlionJhip3 with IOCAI &nd lntèrn81ion•l org8nl2itlons to oncour8g8 collobor8tion. knoed&8 ¥4haiinR. •nd Érefiter collectlvo Imp&ct
- 51olem•nt ol ReJpon•lbllftl•• The irustees are responsible tor ensufing proper Accountlng iecords are mÈlnt81ned, s#fegu8rdlng the chArity's a$s91s, and prepailng flnancl81 gt8iement3 In cornpllance with the Charities Act 2011 •nd the Companie5 Aci 2006.
- Concluslon This reporting period represented a challengin8 yet important phas8 for Child Gu8rdl8ng. durfng whi¢h the organization rem81ned committed to it3 mlsyion despite flnanclal limitatlon$ and constrained operationel capaclty. Throughout the yegr, the charlty continued its advocacy and awareness efforts. malnthlned its public pr88enw and K)rked on stren8th8ning th8 foundations for future development. Key achievements duringthe period included: • Continuing to womote the organlz8tion miss)n and Child protection objectives thmugh 8dvoe8cy and c*rtreach efforts. MBintBining org8niz8tion81 continuty and core operaiions despite limited financial resources. • Investing efforts in developingfuture fvndraising opportunities and extemal partnerships, Preparing for bro8der program Implementation wjd stronger operational grovAh in the coming perlod. The trustoe5 romain committed to improvingthe org8nirbtion's fln8nclal su5tsin8bility, exnding partnerships. and Increasingthe ch8rltys iong-term IMpatorvuIn9rablO children and communities. Signed on behalf of theTrustees: Chalrman: Name: Riyad Al Najem Date: 10.4.2026 Page4of4
PF.NI>Tr.N" I'O I'IIE IRLS4T ' ARI)IAN I report on ihc aounts of ihe Child GuaTdians. lstered ¢h8rity J¥Jmber 1192250 for the 8e¢ounis )'or ded lthh June 2025 set out ort pa8e$ 7 to 10. R Tr:sp&.crii' RF. 11.ITILS OTr IIiUSTEES AfD The charity's truslees •re responsible for the prewation for the accounts in &ccordance with the wuirement of thc Charitics A 2011 (-the A¢tl. The charity% ITUSte¢s consider that an audit is not required for this year (undcr seaion 43(2) Qfthe Charities Act 1993 (the 1993 Ad) and th2t an indepeThltnt cxarnination 1$ netded. It is my rcsp(xtsibiliiy to: - L¥amine thc accounts {undw 10n 145 ofthe 2011 Act) - to follow the pro¢¢dures laid doltyn in the General DiRdions given by thE Chwity Coryyn555i(11 (under section 14515)(b) of th¢ Asx): and in accordance FRS 102 SORP - io state whthrparticular matten haye com¢ to my atwion. ASI8 OF INDF.PF.NDENT EXANIINER'S RE qy examittation was carried E)ut in arcordanL% with the Gener3] txrectsons given by the Charity Commi55ioner& An examin&ion indudes the 2ttOLlntin8 records kept by th¢ Eharity and a L¥ympaTison of the accounts prt5ent¢d with those rewrds. li also incluths wnsiderdtion of any unusual it+xns or disclosures in the actounts #nd sceking explanation5 frorn you as t15 roncernin8 any such maltEf5. The procedures und¢Yaken do not PTovide all the evIdre that would be requrred in an audi( and ¢Dnsequthtly I do not expre5$ an audtt OPiDiOA on the vi¢w aiTrtn by the xcounts. I.NDEPEfDEpif EXAMINER'S sfATEMEPIr: In connection with our ex2mÉnation. no matter has C4MDe to my attention. (l) whiEh Si5 m¢ ra%)nablc U5¢ to bdi¢v¢ that in w mattr1 rE5p¢d the rwuiremthts . to kE accouniin8 IOlS in xctydance with s¢dion 41 of the ALt' and . lo prepare attounts wlhich accord with the OI111¥ TELvrd5 and ts comply with th¢ awountin8 requirtments of the Ad have noi been met. or (2) kn whith, in my opinioN attention sh(d b¢ drawv in orderto enable a PTOP¢¥ utsda5tundi of the to bE rexhe4L Mr. Farroukh /Jhter (FCCA) /4heerand Company Chartcred Ccrtified A¢¢x)untants aNI Regidered Auditors 63 Kin8sway Burna8C Manehester M192LL Date.. 8e6
Cllll.D CpUARDIANS RECEIFfs AND F.XPTr.YDITUXFS ACCUIINT FOR TIIE I'EAR ENDED IOTII JUNE 101$ Nok 2024-25 2023.24 U.r¢th1¢41 R¢girkt¢d .•dowmn T•tsl Tthat INCOME AND ¥J41)OWMF.f4TS DONATIONS AND tEGACIES 21.148 iii Zl.148 17ffi74 TOTAL EXPENDrruRE 1.225 iJ25 18.670 T INCOME I EXPENDMJRE (1225) (1.2231 1478 BAIANCE BROIGHT FORWARD 5J42 5.542 BAIAhfE CARRIED FORWARD 4J17 4J17 5.542 Pg8¢ 7
(1111.r> ritAAbll IAYqT..VIVV.T I AT i•TIi JITII.. Pl•h• s.joj l)tkn Iktr S.SOJ TIITRRI".Nf L&SFTS 4Jll SJ42 yrr ASSFrs 5Jll JM4 Flythr IJE 2015 4T1 oftheCtyyiA Aa X116 T¥nlttl' Ttjpofjthllty.. h•t#TIqUIrfd the 10 ofity fwth• In kn I¢>Ydte sttllth 476: TrTNs¢s 41¢d8¢ &ir rcsprytsibilitm the •fthekn 4¢h re<ot& tt T]%•¢tsJwrfs hv¢ ten pry)d IA wih thE prty4ib•xffj I14 ¥Jithin kn IS orth¢ brb4fofth¢Bwd D*lE: 184J5-2026
CHII.D CIIARI)IAN NC)I'F.S TC) TIIF. ACC-()IINT TrX)R TIII. I'F.AR Tr.Nl)b.l) IOI'II JUNI: 2011 Ih'COMF. AN'D ENIX)WMF.NTS tXwtion$ ind Legacies 21.148 21.148 ACCOUNTING POLICIF Basts of accounting Thc accounts hah'e been prepared on the histori¢a] CO basis ofaccounting and in att0rd*e Mith applicable accounting stsndards and comply with thc Siatement of Ree4)mmended Prdctice Accouniing by Charities (FRS 102 SORP). Income Income End expenses Ire aLxounted for on a leIpt basi& Note: 1.2 TRUSTEES REMUNERATION All tet$ provide their servlces to the charity free of clwge withoul any retnuneTatiLML Nott: 2 EXP IT RAISING FUNDS 17.5(K) 174 Generdl Expcnses 225 225 225 17.674 liote: 2.1 RE ON CIIAIUTABLF. A Charitsble Tr>naiion Bank Charges 545 545 TC Ac£ountancy fe¢ 450 450 450 999 Page 9
CASII AT BANK ANI) IN IIANI) Cash in hai)d Cash P1115 11a1)k Wise Bank 5J66 137 5.366 1.541 5503 6.907 CRF.I)ITORS Accrual Oihcr ¢r¢ditOTS T81 720 465 1.185 900 464 1.364 otc5 ACCUMULATED FUNDS Uo-re5tricted Restricted Endowment FuAds Fund$ FuDds TOTAL ITOTAL Opening balance &8 at 11106r2024 5,542 5J42 Net incomeJ¢xpenditure (1.225) (1.225) 2.478 Closing balance &s at 10106f2025 4J18 4J18 S542 Page 10