Reglstered number: 02447072
Charlty numb•r: 328680
GIVE A CHILD A BRIGHTER FUTURE LIMITED
(A Company Llmltod by Guaranteo)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

GIVE A CHILD A BRIGtrrrER FUTURE LIMITED
(A Company Limited by Guarantse)
CONTENTS
Page
R•fOren￿ and Admlnlstratlvo Datalls of th• Cornpanyl Its Trusioos and Advisors
Trustees. Report
Ind•p•ndont Examln•V• R•port
Statement of Flnanclal Actlvltle8
Balance Sho•t
Not•s to the Flnanclal Ststom•nts
9-14

GIVE A CHILD A BRIGHTER FUTURE LIMITED
(A Company Llmited by Guarantee)
REFERENCE AND ADMINISTrATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2023
Tru8t888
Mrs L Kalo
Mrs R Connelly
Company numb•r
02447072
Charfty numb•r
328680
Registered offic•
101 New Cavendlsh Street
1 st Floor South
London
W1W 6XH
8ocr•tary
S G Aweida
Independent Examlner
Nevill8 J Newman FCA
Harris & Trotter LLP
Ch8rtered Accountant8
101 New Cavendlsh Street
1 st Floor South
London
W1W 6XH
Page 1

GIVE A CHILD A BRIGHTER FLrruRE LIMITED
(A Company Limlt•d by Guaranteo)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees present their annual report together with the financial statsments of the Give a Chllcl a Brighter
Future Limited for the 1 January 2023 to 31 December 2023. The Annual Report serves the purposes of both
Trustees, report and a directors, report under company law. The Trustees confim that the Annual Report and
financial statements of the charitable company comply wlth the current statutory requirements, the requirements
of the charitable companys governing document and the provisions of the Ststement of Recommended Practica
(SORP) applicable to charities preparing their accounts in accordance with the Financlal Reporting Standard
applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Slnce Ihe Company quallfies as small under 88Ction 382 of the Companles Act 2006, the Strategic Report
required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors,
Report) Regulations 2Q13 ha8 been omitted.
ObJ•ctlv•s and actlvltl08
The company continued to rely on donations from varfous supporters. including Instltutions. Its only other
income is bank interest. It is entirely wn by unpaid volunteers. The directors donate the company's funds to
organisations whose work is consistent with the companvs principal objectives. These organisations Include
hospltals and other charities. The charity invites applications for funding of projects through various sources.
The applications are reviewed by the trustees who ensure that they are in accordance with the charftys
objectives.
The chrity objectlves to pro￿de the sick and the under privilegad children wlth Medical, educational and financial
asslstsnce In The Lebanon.
Maln achl•vem•nt8 of tho Company
The charlty contlnues to support the charlty In Lebanon by paylng grants to them to help 8UPPOrt thelr charltable
activities £330,000 (2022: £150,080)
Fundralslng actlvltle8 and Incom• generatlon
Glve 8 Chlld 8 Brlghter Future Llmited beneflts from a large clrde of generous benefactors, sponsors and fr18nds
who, year after year, support its many worthy pro}eGts.
The charity was able to hold their annual event that was a huge success.
Page 2

GIVE A CHILD A BRIGTrrrER FLrruRE LIMITED
{A Company Llmlted by Guarant••)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Financlal revlew
During the year under review, the Charftys income was £397,347 (2022: £308,719).
The twstees are grateful to all donors for their contributlon received during the year and their continued support
In the future.
The charity contlnued to provide flnanclal 8UPPOrt to organisations working in the Lebanon to help slck,
disabled, poor, homeless or needy chlldr6n. The total amount donated dudng the year was £330,000 (2022:
£150,080).
Tha trustees wlsh to continue uslng the charltls resources in Ihis way.
a. Resorv68 poIIcy
The Charltys cash reserves at the balance sheet date were £513.200 (2022: £496,039).
The level of resep48s is considered approprlate gNan Ihe nature of the income. It wlll allow contlnued financlal
support to organisations working in the Lebanon In the short temi and thls will allow other fomis of fund-raising lo
be considered.
In accordance wlth the Memorandum and Artide8 of A88ociation the trustses have the power to invest In such
assets as they see flt. The Foundatlon has a pollcy of keeplng surplus Ilquld funds In short temi deposlts. Thls
low risk investment policy provides the tlexlb515ty In making charitable grants and ensuTrs the Foundatlon had
adequate funds to meet ongolng grant comrnltments and administr8tlon costs in accordance with its reseNes
policy.
Th8 Trust88s have adoptod a policy that, where possible, a gonoral fund cash rosorvo will ba maintainèd.
Cash reserves for thls year amounts to £513.200 which adequately covers the Charitys reserves pollcy criterfa
and provldes a cushlon for seasonal cash flow fluctuations that Impact the organisation from time to tlme.
b. Investmen•nt pollcy
In accordance with the Memorandum and Articles of Association, the Trustees have the power to Invest in such
assets as they see fit. The Charlty has a policy of keeping surplus liquid fvnds In short term deposits. This low
rfsk investment pollcy provides the flexibility in making charilable grants and ensures the Challty has adequate
funds to rneet ongoing project commitments and administration costs in accordance wlth its reserves policy.
Page 3

GIVE A CHILD A BRIGHTER FUTURE LIMITED
(A Company Umited by Guarantsa)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Structure, governance and manag•m•nt
a. Constltutlon
The company is reglstered as a charitable company limited by guarantae and was set up by a Memorandum and
Artides of Association on the 28th November 1989.
The company Is constituted under 8 Memorandum of Assoclatlon dated 28 November 1989 and 58 a registered
charity number 328680
The prlnGlpal object of the company18 to provlde rellef to chlldren who are sufferlng from povety or slckness In
the Lebanon by providing financial and other asslstance, including a88i8tance w￿h educatlon. The company18
particularly concerned to provide rellef to chSldren.
The rnanagernent comrnittee, who are also dSrectors for the purposes of company law, and who served during
the year wgro..
Mrs L Kalo
Mrs R Connelly
None of the management committee has any beneficial Interest In the company. All of the management
committee are members of the company and guarantee to contribute £1 in th8 event of a winding up.
b. Methods of appolntment or electlon of Trustee8
The management of th8 company Is the responslblllty of tt)e Trustees who are elected and ¢o-OPted under the
tem)s of the Memorandum of Assoclation.
c. Pollclos adoptad for tho inductlon and tralnlng of Trusts••
Exlstlng tfustéas br16f n8W tru8te8s on the charlty8 alm and objectlves. Th6y arè glv6n a copy of the
Mernorandum and Articles of Association along with Ihe latest financial statements. They are also gNen
literature about the charity and directed towards the charStys Y￿bsite. They are also sent a copy of the charity
commisslon's guldelines for Trustees which will help them to fvifil their role in line with charity and company IWN.
The company has no polltlcal or religlou8 affiliation8.
d. Flnanclal rf8k managgmont
The Trustees have a8sess8d the major r5sks to whlch the Company is exposed. In particular those related to the
operations and finances of the Company, and are salisfied that systerns and procedures are In place to mitigate
exposure to the major risks.
Plans for future perlods
The Charlty will eK)ntlnue to support charitable organisation8 who are In desperate need for funds in order to
provide relief to children suffering from poverty or sid(nes3 in Lebanon.
Page 4

GIVE ACHILDA BRIGHTER FUTURE LIMITED
(A Company Llmlt•d by Guarantao)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Statemènt of Tru8t808' responslbllltl•s
The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for
preparing the Truste8s' Report and the financial statements in accordance wlth appllcable law and United
Klngdom Accounting Standards (Unlted Kingdom Generally Accepted Accounting PraGtlce).
Company law require8 the Trustees to prepare financial ststements for each financial . Under company law, the
Trustees must not approv8 the financial statements unless they are satlsfied that they give a true and falr vlew of
the state of affairs of th8 Company and of its incomlng resources and applicatlon of resources, includlng Its
Incoffle and expendlture, for that period. In preparing these financial ststements, the Trustees are required to:
8elect sult8blg accounting policies and then apply them consistsntly;
observe the methods and prfnciples of the Charities SORP (FRS 102);
rnake judgments and accounting estlmates that are reasonable and prudent;
state whether applicable UK Accounting StarKlards (FRS 102) have been followed. subject to any material
departures dlsdo8ed and explained in the financial Statements;
prepare the financial statements on the going concem basis unless It is inappropriate to pre8ume that the
Company will contlnue in business.
The Trustees ar8 responsible for keeping adequate accounting records that are sufflclent to show and explain
the Companls transactions and disclose with r88%)nable accuracy 8t any tlrne the financlal posltlon of the
Company and enable them to ensure that the financlal Statements comply wlth the Companles Act 2006. They
are also responslble for safeguarding the assets of the Company and hence for taklng reasonable steps for the
prevention and detection of fraud and other irregularilies.
Approved by order of the members of the board of Trustees on 13 September 2024 and slgned on their behalf
by:
Mrs L Kalo
Page 5

GIVE A CHILD A BRIGHTER FUTURE LIMITED
(A Company Limited by Guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
Independent Examln•rfs Raport to thé Tru8tee8 of Glve a Chlld a Brighter Future Limitsd (W
Company.)
I report to the charlty Trustees on my examination of the accounts of the Company for the Year ended 31
December 2023.
R￿ponSIbIlItIeS and Basls of Raport
As the Trustees of the Company (and Its dlr8Ctors for the purpose8 of company law) you are responslble for th6
prepara￿On of the accounts In accordance wlth the requlrernents of the Companies Act 2006 (Yhe 2008 Acf).
Havlng satlsfied myself that the accounts of th8 Company are not requlred to be audlted under Part 16 of the
2006 Act and are eligible for Independent examinalSon, I report In respect of my examination of the Compan￿$
accounts carried out under seGtion 145 of the Charlties Act 2011 ('the 2011 ACV). In carrylng out my examinatlon
I have followed the Dlrectlons glven by the Charlty Commlssion under 38Ctlon 145(5)(b) of the 2011 Act.
Independent Examlnaf8 Stat•m•nt
Since tha Compansls gross Income exceeded £250,1)00 your examiner rnu8t be a mamber of a body Ilsteil in
section 145 of the 2011 Act. I confirni that l am quallfied to undertake the examlnation because l am a member
of ICAEW, which is one of the Ilsted bodies.
I have completed my examlnation. I confirm that no matters have come to my attention in connection with the
examin8tlon giving ma cause to belleve:
accounting records ware not kapt In r8spect of the Company as required by section 386 of the 2006 Act;
or
the accounts do not accord wlth those records; or
the accounts do not cornply wlth the accounting requlrements of sectlon 396 of the 2006 Act other than
any requlrement thai the accounts glvé a 'true and falrf vlew whleh Is not 8 matter consldered as part of
an independent examlnatlon; or
the accounts have not been prepared Sn accordance wlth the methods and prlnclples of the Statement of
Recommended Practice for accounting and reportlng by charities [applicable to charftles preparlng Iheir
accounts In accordance with the Financial Reporting Standard applicable in the UK and Republlc of
Ireland (FRS 102)].
I have no concem8 and hav8 come across no other matters in connection with the examination lo whlch
attention should be drawn in this report in (Kder to enable a proper understsndlng of the accounts to be reached.
Neville J Newman FCA
CJO Harris & Trotter LLP
Chartered aco)untants
101 New Cavendish Street
1st Floor South
London, W1W 6XH
Date:
Page 6

GIVE A CHILD A BRIGHTER FUTURE LIMITED
(A Company Limlt•d by Guarantee)
STATEMENT OF FINANCIAL ACTMTIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestrfcted
funds
2023
Totsl
funds
2023
Total
fvnds
2022
Income from..
Donations and legacies
Investments
384,037
13,310
384,037
13,310
305,922
2, 797
Total Incoma
397,347
397.347
308,719
Expendlturo on:
R8ising funds
Charltable actlvities:
Grants payabl8
Govemance costs
44,223
44,223
35,032
330,000
6.235
330,000
6,235
150,080
4,458
Total •xp•ndltur•
380,458
380,458
189,570
Net Incomo hforo not galn8 on Investments
Net galns on inve81ments
16,889
272
16,889
272
119, 149
Not movamont In lund•
17,161
17,161
119, 149
Reconclllatlon of funds:
T¢)tsl fvnds brought forward
Net movement in funds
494,599
17.161
494,599
17.161
375,450
119, 149
Total funds carrled forward
511,760
511,760
494,599
The Statement of Flnancial Actlvities includ8s all gains and losses recognised In the Year.
The notes on pages 9 to 14 form part of these financial statements.
Page 7

GIVE A CHILD A BRIGHTER FUTURE LIMITED
(A Company Llmited by Guarantse)
REGISTERED NUMBER: 02447072
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Current as8et8
Cash at bank and In hand
513,200
496,039
513,200
496,039
Credltors: amounts falllng due withln one
ye8r
(1,440)
(1,440)
Net Gurrent assets
511,760
494,599
Total as80ts 1•88 currnnt Ilabllltles
511,760
494.599
Net a88et• •xcludlng p•n8lon a8$et
511.760
494.599
Total net assets
511,760
494,599
Charlty funds
Unrestrlcted fund8
10
511,760
494,599
Total fund•
511,760
494,599
The Company was entitled to exemptlon from audit under secllon 477 of the Compan188 Act 2006.
The members have not requlred the company to obtain an audit for the Year in question In accordance with
section 476 of Companies Act 2006.
The Trustees acknowledg8 thelr responslbiliti8s for complylng wlth the requlrements of the Acl with respect to
accounting records and preparation of financlal slalem8nts.
The financlal stat8rnents have been prepared in accordance wlth the provision8 appllcable to entities subject to
the small companies regime.
The financial statements were approved and authorlsed for issue by the Trustees on 13 September 2024 and
signed on their behaFf by:
Mrs L Kalo
The notes on pages 9 to 14 fomi part of these financial statements.
Page 8

GIVE A CHILD A BRIGHTER FUTURE LIMITED
(A Company Umlt•d by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
General Infomiation
The charity company is a company limited by guarantee. The member8 of the company are the
Management committee named on page . In the event of the company being wound up, the Ilability in
respect of the guarantee is limlted to £1 per member of the company. The registered office of the
company Is 101 New Cavendl8h Street. London, W1W 6XH and the prlncipal place of business 18 14
Rutland Court, Rutland Gardens. London, SW7 18N.
Accountlng pollcle8
2.1 BaBl8 of preparatlon of flnanclal statem•nts
The financial statements have been prepared In accordance wlth the Charitles SORP {FRS 102) -
Accounting and Reporting by Charities: Ststement of Recomm8nded Practlce appllcable to charities
preparing their accounts In accordance wSth the Financlal Reporting Standard applicable in Ihe UK
and Republic of Ireland (FRS 102) (effectlve 1 January 2019), the Flnancial Reporting Standard
appllcable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Glve a Child a Brfghter Future Llrnlted meets the definition of a public benefit entlty under FRS 102.
Assets and liabllitles are inltlally recognised at historical cost or transactlon value unless otherwise
ststed in the relevant accountlng policy.
2.2 Income
All income Is r8cognlsed once the Company has entitlement to the income, It is probabl8 that the
Income will b8 raceived and the amount of income recelvabla can ba measured rellably.
Income tax recoverable In relation to Investment Income Is recognlsed at the time the Investment
income Is receivabl8.
2.3 Expendlture
Expendlture18 re¢ognised once Ihere 53 a leg81 or ¢on3truGtive obligatlon to tran8fer economlc benefit
to a third party, It Is probable that a transfer of economic benefits wlll be required in 88ttlement and
the amount of the obllgation can be measured rellably.
Fundraising costs are those Incurred in seeklng voluntary contributions and do not Snclude the costs
of disserninating infO￿natIOn in support of the charilable actrvities. Support costs are those costs
incurred dlrectly In support of expendlture on the objects of the company and include project
management carried out at Headquarters.
Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in
trading activities that raise funds..
Charitable activities and Govemance costs are costs incurred on th8 companls operalions, including
support costs and costs relating to the govemance of the company apportioned to charitsble activltles
Grants payable are charged in the year when the offer is made except in those cases where the offer
is conditional, such grants being recognised as expenditure when the conditions attachlng are
fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as
commitmen( but not accrued as expenditure
Page 9

GIVE A CHILD A BRIGHTER FUTURE LIMITED
(A Company Llmltad by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng pollclos (continued)
2.4 Interest racalvab10
Interest on funds held on deposSt Is Indud8d when re￿1vable and the amount can be measured
reliably by the cornpany; this is normally upon notlflcatlon of the interest paid or payable by the Bank
2.5 Cash at bank and In hand
Cash at bank and In hand includes cash and short tem) hlghly liquid Investments wlth a Short maturity
of three months or le88 from the date of acqulsltlon or opening of the deposlt or similar accoun.
2.6 Uabllltl8s and provl8lons
Liabilitles are recognlsed when there is an obllgatlon at the Balance Sheet date as a result of a past
event, it Is probable that 8 transfer of economlc b8nefit will be required In settlement. and the amount
of the s8tt1em8nt can be estimated reliably
Liabllltles are r8cognl8ed at the amount that the company anticipates It wlll pay to settle the debt or
the amount it has received as advanced payTnents for the goods or servl¢es it must provide
Provlsions are measured at Ihe best estlmate of the arnounts requlred to settle the obligatlon.
2.7 Fund accountlng
General funds are unrestricted funds which are avallable for use at the dlscretlon of the Trustees In
furtherance of tha g8n8rel objectives of the Company and which have not been deslgnat6d for other
purposes.
Page 10

GIVE A CHILD A BRIGFrrER FUTURE LIMITED
(A Company Limited by Guarantoo)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Income from donatlons and legacies
Unrestrlcted
funds
2023
Total
funds
2023
Total
funds
2022
Donatlons
384,037
384,037
305.922
Tot812022
305, 922
305,922
Investmont Income
Unr•8trlctsd
funds
2023
Total
funds
2023
Total
funds
2022
Interest received
13,310
13.310
2,797
Analy$i• of grant8
Grants to
Instltutions
2023
Total
fund8
2023
Total
funds
2022
Grants paid
330.000
330,000
150.080
Total 2022
150, Q80
150,080
During the year £330,000 (2022. £150,080) of grants was paid to a charity in Lebanon.
Page11

GIVE A CHILD A BRIGHTER FUTURE LIMITED
(A Company Limited by Guarante•)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Govarnance Costs
UnrostrfGtod Endowment
funds
funds
2023
2023
Total
funds
2023
Total
funds
2022
Accountancy and independent examination
fee
Interest payable
Bank charges
Webslte and soclai medla
1,440
117
4,572
106
1,440
1,440
125
2.608
285
4,572
106
6,235
6,235
4,458
Total 2022
4,458
4,458
Independent examinorf8 remuneratlon
2023
2022
Fees payable to the Compan￿8 Independent examiner for the Independent
examination of the Company's annu81 account5
1,440
1,440
Trustsos. remuneraflon and oxpenses
Durlng the Year, no Trustees receSved any remuneration or other beneflts (2022 - £NIL).
During the Y8ar ended 31 Dec8mber 2023, no Trustee expenses have been incurred (2022- £NIL).
Credttors: Amounts falllng due withln one year
2023
2022
Accruals and deferred Income
1.440
1,440
Page 12

GNE ACHILD ABRIGHTER FUTURE UMITED
{A Company Llmited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
10. SLknment of funds
Stat•ment of fund8 - CUTr•Dt Year
Balance at
31
Galn81 December
{Lo8se8)
2023
Balance at 1
January
2023
Incomo Exp•ndttur•
Unrnstrlcted funds
General Funds 1
494,599
397.347
(380,458)
272
511.760
statement of funds . prlor Year
Balance at
31
December
2022
Balance 8t
1 January
2022
Income Expenditure
Unre8trlcted funds
General Funds 1
375,450
308, 719
(189, 570)
494,599
11. Anolysls of net assets belween fund8
Analy818 of n•t a88ets between funds - current y•ar
Unr•strlct•d
funds
2023
Total
funds
2023
Current assets
Creditors due wlthin one year
513,200
(1,440)
513,200
(1.440)
Total
511,760
511,760
Page 13

GIVE A CHILD A BRIGHTER FUTURE LIMITED
(A Company Limlted by Guaranto0)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
11. Analysls of net assots betw•an funds {continued)
Analysls of net assots betwa•n funds - prlor year
Unrestricted
funds
2022
Total
funds
2022
Current as88ts
Credltors due wlthln one year
496,039
(1,440)
496,039
(1,440)
Total
494,599
494,599
Page 14