OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2026-03-31-accounts

CHILDAID TO EASTERN EUROPE (CHILDAID)

Registered charity number 281099

Company Number 1511367

FINANCIAL STATEMENTS AND TRUSTEES’ REPORT

for the year ended

31 March 2026

BizNav, Chartered Accountants 36 Scotts Road Bromley Kent BR1 3QD

CHILDAID to Eastern Europe INDEX YEAR ENDED 31 MARCH 2026

Page
Company information 1
Report of the Trustees 2 - 15
a) Governance, Structure and Management
b) Report on Charitable Activities
c) Our Financial Review
d) Future Plans
Statement of Trustees’ / Directors’ Responsibilities
16
Report of the Independent Examiner 17
Statement of Financial Activities 18 - 19
Notes to the accounts 20 - 23
Detailed Income & Expenditure Account 24 - 25

CHILDAID to Eastern Europe COMPANY INFORMATION YEAR ENDED 31 MARCH 2026

PATRONS The Very Revd John Arnold
Dr Gavin Ashenden
Robert Brinkley CMG
The Right Revd Simon Burton-Jones
Sir Gary Streeter
TRUSTEES Laura Catherine Mclver (appointed 25/03/2026)
Richard John Myers (appointed 25/03/2026)
Mark Dennis (resigned 03/03/2026)
James Parsons (Chair)
Nathan Brown (Honorary Treasurer)
Paul Pearson
Anne Thompson
Gaynor Cobb
Felix Corley
DETAILS FOR CORRESPONDENCE ChildAid to Eastern Europe
PO Box 200, Bromley Kent, BR1 1QF
Tel 020 8460 6046
E-mail info@childaidee.org.uk
Web www.childaidee.org.uk
Registered Charity 281099
Registered Company 1511367
Registered in England & Wales
Registered Office Kingfisher House
21-23 Elmfield Road
Bromley, Kent, BR1 1LT
COMPANY SECRETARY and DIRECTOR Martin Wilcox
BANKERS HSBC
184 High Street
Bromley
BR1 1HE
INDEPENDENT EXAMINERS BizNav, Chartered Accountants
36 Scotts Road
Bromley
Kent
BR1 3QD

1

CHILDAID to Eastern Europe REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2026

1. Governance, Structure and Management

Legal Status and Objects

ChildAid to Eastern Europe (“ChildAid”) is a registered Christian charity in England and Wales (281099) and company limited by guarantee (1511367). Founded in 1973, our purpose is to transform the lives of vulnerable children, young people, and families in Belarus, Moldova, and Ukraine, particularly those affected by poverty, disability, conflict, and abandonment.

Our work focuses on material and spiritual lives with the goal to:

The Board of Trustees

ChildAid is governed by a volunteer Board responsible for strategic oversight, safeguarding our ethos, and ensuring the effective use of charitable resources. Trustees bring a wide mix of expertise and meet quarterly, with additional involvement in project, finance, and governance sub-groups.

All trustees annually sign declarations of eligibility and our Conflicts of Interest & Loyalty policy. Term limits ensure rotation and healthy governance.

2

CHILDAID to Eastern Europe REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2026

Ethos and Values

Our mission is to transform the limited circumstances of today’s vulnerable, abandoned and disabled children in Eastern Europe into ones of opportunity and hope.

Our vision is that, in the longer term, local and national authorities will be persuaded to adopt this approach themselves, thereby rendering our further support unnecessary.

ChildAid is a Christian charity, but it is not exclusive. It is inter‐denominational in its Board participation, project partnership and supporter base.

The practical help our partners give is entirely unconditional. It is never contingent upon or restricted by whether a child, young person or his/her family, carers or others has a faith or not.

Management and Staffing

Operational responsibility is delegated to the Director and specialist staff. The Director serves as Company Secretary and attends trustee meetings in a non-voting capacity.

We are committed to:

Each of the Project Partners is constitutionally independent. ChildAid agrees its financial contribution to their work each year in advance. Any additional expenditure is approved by the Board of Trustees.

Similarly, all new aid projects, or extensions to existing work and costs incurred thereby are approved by the Board of Trustees.

Volunteers

Volunteers contribute significantly to administrative, communications and fundraising tasks. Their dedication strengthens our reach and capacity.

3

CHILDAID to Eastern Europe REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2026

Public Benefit

ChildAid’s activities meet the Charity Commission’s criteria for public benefit under:

2. Risk Management

The Trustees maintain a comprehensive Risk Register covering strategic, operational, financial, reputational, and safeguarding risks. This is designed to provide a reasonable assurance against the risk of error, fraud, misuse, inappropriate or ineffective use of finances and other resources. Both the internal controls and external independent examination evaluate the effectiveness of these processes across all our activities.

Key processes include:

ChildAid has not maintained long‐term investments to generate funds for future work. Funds are held for short‐ and medium‐term spending only. For that reason, such funds are held by mainstream British financial institutions allowing reasonable access to meet short‐ and medium‐term aid commitments consonant with maximising interest.

ChildAid has not this year employed, and does not intend to in the immediate future, the services of thirdparty professional fundraisers or employed the services of a commercial fundraising entity to raise funds in accordance with the Charities (Protection and Social Investment) Act 2016.

Our reserves policy aims to maintain:

This ensures stability during economic fluctuations and unexpected events, especially in regions affected by conflict.

4

CHILDAID to Eastern Europe REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2026

3. Charitable Activities

Overview

ChildAid works through long-standing, trusted local partners. Each partner is independent but aligned with our mission. We provide financial support, strategic guidance, and practical assistance. Many partners rely heavily, in some cases entirely, on ChildAid funding.

Every child deserves safety, dignity and hope. Thanks to our supporters, vulnerable children and families across Belarus, Moldova and Ukraine have received life-changing support this year. They made possible therapy for children with disabilities, emergency help for families in crisis, and stability for those displaced by conflict.

Our Supporters Stood Alongside Children With Disabilities

Gifts ensured that therapy centres in Belarus, Moldova and Ukraine could provide:

Children who once struggled to speak, walk, socialise or learn are now developing beyond expectations. Parents repeatedly tell us, “We could not cope without ChildAid.”

Our Supporters Helped Families Stay Together

In extreme poverty, families often face the heartbreaking possibility of placing their children in state institutions.

This was prevented by providing:

Families have continued to be united, replacing desperation with stability and hope.

5

CHILDAID to Eastern Europe REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2026

Our Supporters Provided Safe Havens for At-Risk Children

Across Moldova and Ukraine, children living with trauma, neglect or instability found places where they could:

These centres become “second homes” - and for some, the first place they have ever truly felt safe.

Our Supporters Reached Children Affected by War

The ongoing conflict in Ukraine continues to uproot families and endanger children.

Because of the generosity of supporters, we provided:

Children who arrived frightened and withdrawn are now smiling again, learning again, and rebuilding their lives.

Our Supporters Aided Orphans and Social Orphans

Through family-style foster homes and independent living programmes, young people who might otherwise fall into exploitation or crime discovered:

Many go on to apprenticeships, higher education, and healthy adult lives—thanks to our supporters.

6

CHILDAID to Eastern Europe REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2026

Our Supporters Facilitated the Building of a Better Tomorrow

Support did not stop at meeting immediate needs - there was also investment in long-term change through:

These are seeds of hope that will grow for many years.

Everything in this report - every story of transformation, every life rebuilt - exists because of the generosity, faith, and compassion of everyone who has been a part of our mission.

They are changing the story for vulnerable and disadvantaged children.

During this year we produced an Impact Assessment Report. The key observations organised by our beneficiary groups were:

Children with Disabilities : Interventions improved independence, motor and language skills, and emotional stability.

Orphans : Programs fostered trust, emotional healing, and successful integration into education and employment.

Vulnerable Families/Children: Support reduced poverty, improved school readiness, and enhanced family resilience.

Refugees : Initiatives mitigated trauma, improved language acquisition, and facilitated school integration.

Below is a summary of our key programme areas:

BELARUS

Isle of Hope, Minsk

A day centre supporting young adults mainly with learning disabilities, offering:

7

CHILDAID to Eastern Europe REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2026

The centre remains fully reliant on ChildAid’s funding and plays a vital role for families living in hardship.

Case Study:

Igor started visiting Isle of Hope in 2023. He lives with his mother, and although his health is stable, he still requires constant care and support. He enjoys listening to music, watching friends, going for walks, and playing with a ball. There are plenty of activities at the centre to keep him engaged and entertained. He used to struggle with focus, but thanks to the teachers' support, he is now able to follow instructions. This is a significant achievement and a step forward for him. The teachers allow him to take charge by sharing the list of participants in activities. He enjoys ensuring that everyone is ready before an activity begins

MOLDOVA

Tony Hawks Children’s Health Centre, Chisinau

A multi-disciplinary rehabilitation centre serving hundreds of chronically ill children from vulnerable families.

Services include physio, hydrotherapy, sensory play, speech therapy, and parent education.

Ongoing developments include:

Though partly supported by the state, the Centre depends significantly on ChildAid.

Case Study:

A new initiative for the Tony Hawks Centre was an inclusive Art Club, where children with special needs and their neuro-typical peers connect through pottery and creative expression. There are regular celebration days when, for example, joyful children dress as their favourite fruit singing, dancing, and filling the day with laughter and colour. Victor, a 5-year-old with spinal muscular atrophy, is one such child. With the help of his family and one of the therapists, he can now use a wheelchair and thrives in kindergarten. His courage and joy inspire everyone around him. He showed such creativity, progress, and joy at the Art Club and impressed everyone, bringing smiles and joy.

8

CHILDAID to Eastern Europe REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2026

Esther House (Ora Moldova), Valcinet

A safe after-school environment for children at risk of exploitation or neglect, offering:

Esther House is fully funded by ChildAid.

Case study:

Adela’s mother is a nurse and her father was a driver, but following a serious accident which left him with a disability he had to leave his job. The family find it very hard to manage financially. Despite these difficulties, Adela continues to show remarkable resilience. She is a committed and capable student with above average marks. She is a proud member of the village girls' football team and has taken part in several competitions and her team won. Esther House offers a firm foundation and gives her the encouragement to fulfill her full potential. Throughout the year, she received psychological support, mentoring with homework, food parcels, clothing, and school supplies.

Support for Rural Schools

Through Rotary-supported initiatives, we have:

These have been provided to three schools, including one linked closely with Esther House.

Mother and Child Hospital, Chisinau

Following past support of fellow UK charity, MAD-Aid, with neo-natal and septic wards refurbishments, we supported a further upgrade to the Trauma and Orthopedic Ward, improving care for infants and mothers.

9

CHILDAID to Eastern Europe REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2026

Family Love, Transnistria

Providing crisis intervention to prevent child abandonment and successfully keeping families together by supplying:

Family Love are almost entirely dependent on ChildAid assistance.

Case study:

Each month Family Love supports up to 15 families with 40-50 beneficiaries. One such help was for a 71year-old grandmother who cares for her two granddaughters. She said:“I am raising my granddaughters alone, the youngest is 11 months old, every month I need nappies and formulas. I am a pensioner myself, most of my income is spent on paying off debts for utilities that my daughter left. Your support with nappies and formulas helps us a lot. Thank you for your kind heart and care!" Another mother is helped with food parcels, an increasing demand in a region hit hard by war inflation: “I am raising three children alone, the eldest son is disabled, and it is often very difficult for us. Your support is a great relief and a sign that we are not alone. Thank you for your kind hearts and for not being indifferent!"

UKRAINE

Little Lighthouse, Makariv

A therapy and rehabilitation centre for children with disabilities and trauma.

Services include physiotherapy, speech therapy, psychological care, and social support.

Case study:

Accessing medical care across Ukraine, whether urgent or routine, has become increasingly unpredictable. Night-time, when most missile and drone strikes occur, is particularly dangerous. Ambulance response is often delayed or unavailable. Those living alone or in rural areas face even greater uncertainty, waiting in fear through sirens and explosions, unsure whether help can reach them at all. Even amid devastation, there are powerful stories of healing and hope - small acts that transform lives. At Little Lighthouse in Makariv, everyday health concerns are not forgotten, even during war. Poor eyesight may seem like a minor issue, but for a child who can no longer clearly see faces, colours, or words on a page, the world becomes a frightening and confining place. A simple pair of glasses can bring life back into focus. With support from ChildAid, Little Lighthouse arranged ophthalmology consultations for five children from socially disadvantaged families. Each child chose their own pair of spectacles. The moment they put them on - seeing the world sharp and bright again - was filled with wonder. Their joy, gratitude, and excitement were overwhelming. In times like these, such moments are precious reminders of what compassion can achieve.

10

CHILDAID to Eastern Europe REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2026

New Beginnings, Mukachevo

A family-style foster home and dormitory providing:

This project prevents institutionalisation, reduces the risks of trafficking, and supports community integration.

Case study:

The account of Alexandria is a fairly typical one. Her father died when she was six-years-old. Her mother took little interest in her and her sister, in fact systematically failed in all areas of care, to the extent that eventually parental rights were removed. Fortunately, she moved to a foster family who gave her safety and stability. She then moved into the technical school choosing the specialty of seamstress and then she joined our dormitory. Now we work with her in socialisation, skills of running a house and adaptations to independent living. Whilst she is sociable and talkative she can show negative qualities, such as being deceitful, irresponsible and lazy. We work with her to change these patterns of behaviour. Despite all of her life difficulties, she is striving to find stability and with the help of New Beginnings complete her studies and embark on a positive and fulfilling life.

11

CHILDAID to Eastern Europe REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2026

Children’s Hearts, Kamianske

Serving hundreds of children from vulnerable families, young people, internally displaced people, and those with disabilities through:

Case study:

Ira’s mother has alcohol issues and learning difficulties. They live in the most dilapidated of houses outside the city. They have had no electricity supply for 12 years and mostly cook outside - even in the coldest of winters. If we arranged for the power to be re-connected (after paying a debt and connection charge to the supply company), extensive work would be needed on internal wiring and fittings. Ira is blessed to have recently been sponsored by a ChildAid supporter. Thanks to this sponsor, Children’s Hearts delivered a lorry load of wood to get them through the winter. Much needs to be undertaken to help this family, and work will continue to stand alongside the family. The mother’s capacity is of concern - will she be able to cover future utility bills? Will she keep the house in a livable condition? Will she provide the basic essentials of care for Ira? Ira is an introverted young girl living in difficult conditions, but having an active child sponsor enables us and our partner to be able to offer even more care and support to Ira and her family. Our prayers will be for dramatic breakthroughs.

Syla Uzhhorod

A volunteer-led initiative supporting orphanages housing local children and several hundred internally displaced young people.

Specific support is offered to a small number of teenagers as they move from the orphanage to technical school and independent living.

Finding Steady Ground

We commissioned a therapeutic life coach to develop a programme for our Ukrainian partners to deliver to children and teenagers for whom daily life can bring challenges of loss, uncertainty, and instability. It is designed to complement the care and opportunities already provided by our partners, offering practical tools and strategies to strengthen emotional well-being, make sense of their experiences, and recognise their strengths, helping young people establish steadiness, hope, and new possibilities, one step at a time.

12

CHILDAID to Eastern Europe REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2026

The programme is designed to:

Abandoned Babies

The abandoned babies programme focuses on preventing abandonment although will support those that sadly have been abandoned already.

Projects such as Children's Hearts in Ukraine and Family Love in Transnistria, Moldova are especially focused on keeping families together and preventing abandonment.

Humanitarian Aid

Whilst we are not a charity that tends to send physical aid, we continue to be grateful for the donation of mobility equipment, clothing and blankets.

13

CHILDAID to Eastern Europe REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2026

4. Financial Review

Regular support saw a further 8% increase, albeit our Ukrainian Emergency Fund, large one offs and company donations did see a fall. Due to the healthy state of our reserves, we did not engage substantially with grant making trusts although we will return to this in the next financial period.

We were also humbled by the kindness of supporters who left gifts in their Will, with the amount in legacies being the highest in a number of years.

Our payments in direct aid were the highest recorded (70% of total costs), except for the first two years of the awful war in Ukraine, with an 11% increase over the previous year.

A further 17% of costs are related to directly supporting our partners operationally and strategically, with the balance (13%) used for fundraising, governance and general management of the charity. The total of all non-direct aid fell by 9%, being more in line with past years.

Reserves remain healthy, allowing us to respond responsibly to the prolonged conflict in Ukraine while planning new initiatives. With 72% of reserves being restricted, the staff and Board continue to prudently use surplus unrestricted reserves in new initiatives to further our mission and vision.

14

CHILDAID to Eastern Europe REPORT OF THE TRUSTEES YEAR ENDED 31 MARCH 2026

5. Future Plans

Some of our partners are finding it hard to carry out all of their usual activities due both to war and financial pressures. However, we continue to find ways to ensure that the children, young people and families receive as much support as can possibly be provided.

It is expected that 2026/2027 will be one of maintaining strong and steady support for existing work with a limited number of one-off opportunities.

We will continue to assess the long-term building potential for the Retreat Centre in Makariv when conditions permit.

Having introduced a new robust supporter relationship and accounting system this year, we have future-proofed our internal systems. With superior connections to our website we have a firm foundation to build on the already strong connection with our supporters and to more effectively fundraise in future years to support sustainable growth

Faith, compassion, and the dignity of the child remain at the core of our mission.

And we wish to conclude with a message to all our supporters:

Dear Friends and Supporters,

As we look back over the past year, one truth stands above all others: none of this work would be possible without you. Your generosity has been a lifeline for children and families across Belarus, Moldova and Ukraine. You have brought hope to young people living with disability, comfort to families in crisis, and stability to those forced from their homes by war.

Our partners continued remarkable work - providing therapies, supporting families on the brink of separation, and offering security and love to young people who have known more hardship than any child should. Your support also strengthened long-term solutions - training therapists, improving schools, enhancing medical facilities and helping young people build strong foundations.

On behalf of every child whose life has been changed - thank you. Your compassion is seen, felt and deeply appreciated.

With gratitude, and hope and praise for our ever-loving Lord.

15

CHILDAID to Eastern Europe STATEMENT OF TRUSTEES' / DIRECTORS' RESPONSIBILITES YEAR ENDED 31 MARCH 2026

The Trustees (who are also directors of ChildAid to Eastern Europe for the purposes 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 Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In accordance with company law, as the company’s directors, we certify that:

The above report is prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Approved by the Trustees and signed on their behalf by

__ J Parsons Chair 03-June-2026

16

CHILDAID to Eastern Europe REPORT OF THE INDEPENDENT EXAMINER YEAR ENDED 31 MARCH 2026

I report on the accounts of the Charity for the year ended 31 March 2026, which are set out on pages 18 - 25.

Respective responsibilities of trustees and examiner

a) The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

b) Having satisfied myself that an audit is not required, it is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

to keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act, and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities, have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name: Shahzad Fayyaz Organisation: BizNav, Chartered Accountants Relevant professional qualification or body: ICAEW Address: 36 Scotts Road, Bromley, BR1 3QD Date: 03-June-2026

17

CHILDAID to Eastern Europe STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2026

CHILDAID to Eastern Europe (CHILDAID)

General Restricted Total Total
Fund Funds 2026 2025
Note £ £ £ £
Incoming resources
Incoming resources from generated funds
Voluntary income
Donations and gifts 187,970 176,480 364,450 507,612
Legacies 50,006 10,000 60,006 45,586
Activities for generating funds
Trading 9,985 9,985 7,404
Investment income
Interest receivable 28,964 28,964 31,707
Total incoming resources 276,925 186,480 463,404 592,309
Resources expended
Costs of generating funds
Fundraising costs of grants and donations 35,005 35,005 33,719
Trading costs 7,159 7,159 5,680
Charitable activities
Grant funding of activities 1,632 373,012 374,644 333,610
Projects co-ordination and support costs 91,746 91,746 89,042
Governance costs 23,733 23,733 46,041
Total resources expended 3 159,275 373,012 532,287 508,091
Net incoming/(outgoing) resources before transfers 4 117,650 (186,533) (68,883) 84,218
Transfers (167,775) 167,775
Net income for the year (50,125) (18,758) (68,883) 84,218
Tax on profit on ordinary activities 6
Net movement in funds (50,125) (18,758) (68,883) 84,218
Fund balances brought forward at 1 April 2025 11 301,263 695,618 996,881 912,662
Fund balances carried forward at 31 March 2026 12 251,138 676,860 927,998 996,881

All recognised gains and losses are reflected through the statement of financial activities and no separate statement of Total recognised gains or losses is presented. There were no discontinued activities during the current or preceding year.

The only change in fund balances arises from the net income from the year.

18

CHILDAID to Eastern Europe STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2026

Note
FIXED ASSETS
Tangible fixed assets
7
CURRENT ASSETS
Stock
8
Debtors
9
Cash at bank and in hand
CREDITORS: amounts falling due within one year
10
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
FUNDS
Restricted funds
11
Designated funds
Unrestricted fund
11		 £
£
511
511
3,327
38
925,589
928,954
(1,466)
927,488
927,998
676,860
-
251,138
927,998
2026		 £
£
511
511
3,327
38
925,589
928,954
(1,466)
927,488
927,998
676,860
-
251,138
927,998
2026		 £
£
681
681
2,998
2,697
991,948
997,643
(1,446)
996,197
996,878
695,618
-
301,263
996,881
2025		 £
£
681
681
2,998
2,697
991,948
997,643
(1,446)
996,197
996,878
695,618
-
301,263
996,881
2025
927,998 996,878
676,860
-
251,138		 695,618
-
301,263
927,998 996,881

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

They were approved by the trustees on 03-June-2026 and signed on their behalf:

~~Nathan brown~~ James Parsons Nathan brown (Jun 19, 2026 11:34:47 GMT+1) ~~Nathan Brown~~ Trustee Honorary Treasurer, Trustee Company registration number 1511367

19

CHILDAID to Eastern Europe NOTES to THE ACCOUNTS YEAR ENDED 31 MARCH 2026 1. STATUS

The company is limited by guarantee and has no share capital. The liability of the members in the event of winding-up, or winding-up within one year of ceasing to be a member, is limited to £1 per member.

2. ACCOUNTING POLICIES

The financial statements are prepared under the historical cost convention, and in compliance with the Statement of Recommended Practice issued by the Charity Commissioners in 2015 and applicable accounting standards. The particular accounting policies adopted are described below.

Income

Donations are credited to the income and expenditure account when received. Tax credits recoverable are matched to covenants and gift aid received. All other income and expenditure is dealt with in the period to which it relates.

Expenditure

Expenditure is accounted for on a payable basis and has been analysed between:

Amortisation

Amortisation is provided on intangible fixed assets so as to write off the cost, less any estimated residual value, over their expected useful economic life. Intangible assets are capitalised software development costs. There has been no amortisation during the year as the asset is currently not available to be used.

Depreciation

Depreciation is provided on a basis to write off the cost over the estimated lives of the assets. The rates of depreciation are as follows: Furniture and Office Equipment: 25% on reducing balance.

Stock

Stock is valued at the lower of cost and net realisable value for items sold for profit, and zero for items to be donated as charitable giving.

Pensions

The charity contributes to a defined contribution pension scheme and/or employees own stakeholder pension funds. The cost of the contributions made by the charity to the scheme/funds is charged to the statement of financial activities as incurred.

20

CHILDAID to Eastern Europe NOTES to THE ACCOUNTS YEAR ENDED 31 MARCH 2026

3. RESOURCES EXPENDED

Costs of generating funds
Fundraising and publicity
Trading
Charitable activities
Grant funding of activities (note 12)
Projects co-ordination and support costs
Governance costs		 2026
2025
£
£
£
£
£
29,535
-
5,470
35,005
33,719
-
-
7,159
7,159
5,680
-
-
-
-
374,644
374,644
333,609
76,118
170
15,458
91,746
89,042
3,662
-
20,071
23,733
46,041
Staff costs (see note 5)
Depreciation
Other costs
Total
Total
109,316
170
422,801
532,287
508,090

Resources Expended include allocation of Staff Costs based on time allocated across each category.

4. SURPLUS FOR THE YEAR

This is stated after charging:
Accountants’ fees – (Independent examination)
Depreciation
5. STAFF COSTS
Wages and salaries
Social security costs
Staff pensions		 2026
2025
£
£
1,410
1,410
170
227
1,580
1,637
2026
2025
£
£
85,296
91,433
-
2,799
24,020
15,512
109,316
109,743

No employee had emoluments of more than £60,000 during the year.

Pension Scheme

The charity offered, and one employee accepted, a salary sacrifice arrangement in order to enhance their pension contributions. The assets of the pension scheme are held separately from those of the charity in independently administered funds. The pension cost represents contributions payable by the charity to the funds and amounted to £24,020 (2025: £15,512).

Average Number of Employees

The average number of full time equivalent employees during the year was made up as follows:

Office and management 2026
2025
No
No
3
3

Trustees

During the year, no remuneration was received by the Trustees. Reimbursed travelling and other expenses of £nil (2025: £nil) were paid to the Trustees.

21

CHILDAID to Eastern Europe NOTES to THE ACCOUNTS YEAR ENDED 31 MARCH 2026

6. TAXATION
The company is a registered Charity and is not liable to taxation on non-trade income.
Tax is not due on trade profits.
2026
2025
£
£
Corporation tax on profit from ordinary trade activities
Current year
- -
7. TANGIBLE FIXED ASSETS
£
COST
At 1 April 2025
10,758
Additions
-
At 31 March 2026
10,758
DEPRECIATION
At 1 April 2025
10,077
Charge for year
170
On disposals
-
At 31 March 2026
10,247
NET BOOK VALUE
At 31 March 2026
511
At 31 March 2025
681
8. STOCKS
2026
2025
£
£
Goods for resale
3,327 2,998
9. DEBTORS : due within one year
2026
2025
£
£
Accrued interest
- 2,697
Pensions overpaid
38 -
38 2,697
10. CREDITORS: amounts falling due within one year
2026
2025
£
£
Employees charity deductions
32 36
Net wages
24 -
Accruals
1,410 1,410
1,4661,446
22
Furniture and
Office
Equipment		 6. TAXATION
The company is a registered Charity and is not liable to taxation on non-trade income.
Tax is not due on trade profits.
2026
2025
£
£
Corporation tax on profit from ordinary trade activities
Current year
- -
7. TANGIBLE FIXED ASSETS
£
COST
At 1 April 2025
10,758
Additions
-
At 31 March 2026
10,758
DEPRECIATION
At 1 April 2025
10,077
Charge for year
170
On disposals
-
At 31 March 2026
10,247
NET BOOK VALUE
At 31 March 2026
511
At 31 March 2025
681
8. STOCKS
2026
2025
£
£
Goods for resale
3,327 2,998
9. DEBTORS : due within one year
2026
2025
£
£
Accrued interest
- 2,697
Pensions overpaid
38 -
38 2,697
10. CREDITORS: amounts falling due within one year
2026
2025
£
£
Employees charity deductions
32 36
Net wages
24 -
Accruals
1,410 1,410
1,4661,446
22
Furniture and
Office
Equipment		 6. TAXATION
The company is a registered Charity and is not liable to taxation on non-trade income.
Tax is not due on trade profits.
2026
2025
£
£
Corporation tax on profit from ordinary trade activities
Current year
- -
7. TANGIBLE FIXED ASSETS
£
COST
At 1 April 2025
10,758
Additions
-
At 31 March 2026
10,758
DEPRECIATION
At 1 April 2025
10,077
Charge for year
170
On disposals
-
At 31 March 2026
10,247
NET BOOK VALUE
At 31 March 2026
511
At 31 March 2025
681
8. STOCKS
2026
2025
£
£
Goods for resale
3,327 2,998
9. DEBTORS : due within one year
2026
2025
£
£
Accrued interest
- 2,697
Pensions overpaid
38 -
38 2,697
10. CREDITORS: amounts falling due within one year
2026
2025
£
£
Employees charity deductions
32 36
Net wages
24 -
Accruals
1,410 1,410
1,4661,446
22
Furniture and
Office
Equipment
2026
£
3,327		 £
10,758
-
Furniture and
Office
Equipment
10,758
10,077
170
-
10,247
511
681
2025
£
2,998
2026
£
-
38		 2025
£
2,697
-
38 2,697
2026
£
32
24
1,410		 2025
£
36
-
1,410
1,466 1,446
22

CHILDAID to Eastern Europe NOTES to THE ACCOUNTS YEAR ENDED 31 MARCH 2026

11. FUNDS
Restricted funds
Child Sponsorship
Family Aid and Medical Funds
Family Love
Children’s Hearts
Love without Borders
Isle of Hope
New Beginnings
Tony Hawks Centre
THC Reserve
Sisters
Esther House (Ora Moldova)
Little Lighthouse
Makariv
Other
Ukraine Emergency Appeal
Total Restricted		 Income
Grants
Transfers
£
£
£
£
£
71,435
57,356
60,623
-
68,168
17,676
1,325
-
-
19,001
-
660
11,000
10,340
-
-
1,970
25,881
23,911
-
-
480
480
-
-
2,150
10,318
39,778
27,310
-
-
526
12,339
11,813
-
1,212
3,552
37,882
33,117
-
31,463
17,500
19,928
-
29,035
10
120
130
-
-
-
21
5,677
5,656
-
-
3,203
37,846
34,643
-
113,053
-
-
-
113,053
33,414
21,695
46,111
20,984
29,983
425,205
67,754
75,339
-
417,620
Balance at
1 April
2025
Balance at
31 March
2026
695,618
186,480
373,012
167,775
676,860

Child sponsorship funds were used to support children and young people in Children’s Hearts, Tony Hawks Centre, Isle of Hope, New Beginnings, Little Lighthouse, Esther House and Abandoned Babies projects.

The projects are described in detail in the trustees report.

12.[ANALYSIS OF NET ASSETS BETWEEN FUNDS]

Restricted funds
Unrestricted funds		 Tangible fixed Net current
Total
£
£
£
-
676,860
676,860
170
250,967
251,138
170
927,827
927,998

The reserving policy and explanation of the current level of reserves are detailed on page 4.

23

CHILDAID to Eastern Europe DETAILED INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31 MARCH 2026

INCOMING RESOURCES
Donations
Legacies
Interest received
Trading
Total incoming resources
RESOURCES EXPENDED
Activities in furtherance of the charity’s activities
Aid and contributions
Projects co-ordination and support costs
Wages and salaries
Employer NIC
Staff pensions
Travel (UK and overseas)
Rent, service charge, rates and insurance
Insurance
Telephone and internet
Computer consumables and other costs
Newsletter and associated costs (75%)
Postage
Stationery
Photocopier
Sundries
Bank Charges
Depreciation
Fundraising and publicity
Newsletter and associated costs (25%)
Trading costs
Wages and salaries
Employer NIC
Staff pensions
Publicity
Other fundraising costs
Management and administration
Wages and salaries
Employer NIC
Staff pensions
Foreign exchange loss
Office cost
Audit and accountancy
Other management and administration costs
Software impairment
Total resources expended		 £
£
£
£
187,970
176,480
364,450
507,612
50,006
10,000
60,006
45,586
28,964
-
28,964
31,707
9,985
-
9,985
7,404
Restricted
funds
Total
2026
Total
2025
General
fund
276,925
186,480
463,403
592,308
1,632
373,012
374,644
333,610
55,381
-
55,381
63,350
-
-
-
1,939
20,738
-
20,738
10,758
6,610
-
6,610
1,767
2,100
-
2,100
3,657
417
-
417
417
264
-
264
253
1,162
-
1,162
791
1,622
-
1,622
2,501
929
-
929
766
321
-
321
289
312
-
312
563
113
-
113
166
1,608
-
1,608
1,598
170
-
170
227
93,378
373,012
466,391
422,651
541
-
541
834
7,159
-
7,159
5,680
26,768
-
26,768
24,740
-
-
-
757
2,768
-
2,768
4,188
2,875
-
2,875
1,600
2,054
-
2,054
1,600
42,164
-
42,164
39,399
3,147
-
3,147
3,343
-
-
-
102
515
-
515
566
86
-
-
86
-
86
-
-
-
1,272
1,410
-
1,410
1,410
18,747
-
18,747
13
-
-
-
39,250
23,733
-
23,733
46,042
159,275
373,012
532,287
508,091

24

CHILDAID to Eastern Europe DETAILED INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31 MARCH 2026

Total resources expended
Net incoming resources before transfers
Transfers
Net incoming resources for the year
Tax on profit on ordinary activities
Net movement in funds
Fund balances brought forward at 1 April 2025
Fund balances carried forward at 31 March 2026		 £
£
£
£
Restricted
Fund
Total
2026
Total
2025
General
Fund
159,275
373,012
532,287
508,091
117,650
(186,533)
(68,884)
84,217
(167,775)
167,775
-
-
(50,125)
(18,758)
(68,884)
84,217
-
-
-
-
(50,125)
(18,758)
(68,884)
84,217
301,263
695,618
996,881
912,662
251,138
676,860
927,998
996,881

25