## **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:
- Relieve poverty and hardship
- Support families in crisis
- Offer care and rehabilitation for children with disabilities
- Provide education and community development
- Bring humanitarian and conflict-related assistance
## **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:
- A safe, inclusive, and supportive workplace
- Fair treatment and equal opportunities for staff and partners
- Ensuring our team has the tools and training needed for high-quality delivery
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:
- Relief of poverty
- Advancement of education
- Advancement of health
- Support of community development and human rights protection
## **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:
- Internal controls designed to prevent fraud and error
- Regular policy reviews including Child & Vulnerable Adult Safeguarding, Anti-Fraud & Corruption, Privacy and Anti-Money Laundering
- Ensuring reserves are held securely in reputable UK financial institutions
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:
- Three months of partner grant commitments
- One month of UK operational costs
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:
- Physiotherapy, speech therapy and hydrotherapy
- Sensory and play activities that build confidence
- Education and social integration programmes
- Support for parents who often feel overwhelmed and alone
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:
- Food, clothing and essential medicine
- Emergency home support
- Parenting groups and emotional care
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:
- Receive homework help
- Learn life skills
- Find safety, encouragement and community
- Develop into confident young adults
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:
- Therapy and psychological support
- Food and clothing for displaced families
- Emergency accommodation solutions
- Stability for young people who have lost everything
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:
- Love
- Belonging
- Mentorship
- A vision for a better future
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:
- Training new therapists
- Equipping rural schools with digital tools
- Improving hospital facilities
- Offering stability to traumatised communities
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:
- Therapy and developmental activities
- Social integration through trips, workshops, arts
- Support that enables parents to maintain employment
**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:
- Continued occupational therapy training programmes and home-visits
- Enhanced sensory and educational activities
- Professional development for Moldovan therapists
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:
- Homework support
- Life skills training
- Creative and cultural activities
- Food, clothing and educational supplies
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:
- Improved digital learning with interactive boards
- Modernised libraries
- Provided science and sports equipment
- Funded teacher training in using technology to teach with
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:
- Food, clothing, medicine
- Parenting support groups
- Long-term social support planning
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:
- Independent living training
- Education support
- A safe, stable environment for social orphans and Roma children
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:
- Art and dance therapy
- Food distribution
- Benefits and documentation assistance
- Family crisis support
## _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:
- Help young people feel more grounded and secure, even when life feels overwhelming.
- Support them to explore their values and hopes (wants), reconnect with identity, self-worth, and personal direction.
- Guide them in recognising their needs – the essentials that provide stability and prevent feeling overwhelmed.
- Encourage them to understand and use their emotions as guidance, rather than seeing them as problems.
- Show them how to take back a sense of control, focusing on what is within their influence.
- Provide gentle support in coping with grief and loss, whether that means the loss of a loved one, a friend, a home, or a sense of stability.
- Create space for moments of joy, calm, and connection, vital steps in healing, resilience, and moving forward on the Well-Being State Scale.
## **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:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements 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;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue its operations.
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:
- so far as we are aware, there is no relevant financial information of which the company’s independent examiner is unaware; and
- as the directors of the company, we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant financial information and to establish that the charity’s independent examiner is aware of that information.
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:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## 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:
- the members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006,
- the directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts,
- these accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
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:
- (i) Costs of generating funds– all expenditure to enhance fundraising and promote the objects of the charity.
- (ii) Charitable activities (including projects co‐ordination and support costs) – all expenditure directly related to the objects of the charity.
- (iii) Governance costs – all expenditure to comply with statutory and legal requirements.
## **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**