COMPANY REGISTRATION NUMBER: N130325
CHARITY REGISTRATION NUMBER: NIC102108
Chernobyl Children Appeal (Nl) Ltd
Company Limited by Guarantee
Unaudited Financial Statements
31 August 2024
PHELAN & PRESCOTT
Chartered Accountants
River House
Home Avenue
Newry
Co Down
BT34 2DL

Chernobyl Children Appeal (Nl) Ltd
Company Limited by Guarantee
Financial Statements
Year ended 31 August 2024
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements

Chernobyl Children Appeal (Nl) Ltd
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 August 2024
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited ft'nancial statements of the charity for the year ended 31 August 2024.
Reference and administrative details
Registered charity name
Chernobyl Children Appeal {Nl) Ltd
Charity registration number
NIC102108
Company registration number N130325
Principal office and registered 12 Heatherton Rise
office
Larne
BT401 QY
County Antrim
The Trustees
Mrs Crothers
Mr Dickey
Mr Donnelly
Mr Kirkpatrick
Company secretary
lan Dickey
Independent examiner
Phelan & Prescott
River House
Home Avenue
Newry
Co Down
BT34 2DL

Chernobyl Children Appeal (Nl) Ltd
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 August 2024
Structure, governance and management
The company is govemed by the Memorandum and Articles of Association dated 5th January 1996.
The liability of each member of the company is limited to a contribution, in the event of the winding up
of the charity, of an amount not exceeding £1.
The Directors have ultimate legal and financial responsibility for the affairs of Chernobyl Children Appeal
(Nll Ltd, although the management of the organisation is generally delegated to the staff and volunteers.
Chernobyl Children Appeal {Nl} Ltd has an induction programme for new directors in which they are
advised of their legal responsibilities and requirements.
Charitable Status
The charity has been granted charitable status for taxation purposes and its registered number per the
charities Commission for Northern Ireland is NIC102108.
Risk Management
The directors have actively reviewed the major risks which the charity is exposed to and have in place
sufficient resources in the event of adverse conditions. The directors have also examined other
business and operational risks, which the charity faces and can confirm that it has established systems
to mitigate significant risk.
Objectives and activities
To advance the health and saving of lives of children aged 7-14 who live in the contaminated regions of
Belarus and Ukraine affected by the aftermath of the 1986 Chernobyl Disaster through the provision of
annual respite holidays in Northern Ireland and the provision of humanitarian aid to these devastated
regions.

Chernobyl Children Appeal (Nl) Ltd
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnuedj
Year ended 31 August 2024
Achievements and performance
With the continuation of the war in Ukraine, 2024 has been the fifth year since inception in 1g94 that we
had to cancel our planned Summer Holiday Programme. With no activities planned it meant that
meetings and fundraising events in our branches were not carried out and sales from the charity shop
was the only source of income plus direct donations.
None of the usual activities were carried out during the year.
I wish to express my thanks to my fellow Directors for their continued good governance of all charity
affairs. Our continued thanks to the volunteers who operate our charity shop in Irvinestown along with
our aid Director Trevor. I would also like to convey our gratitude to patrons the Honourable Mrs C.
Brooke and Tina Campbell, Riassa our co-ordinator in Belarus, Sviatlana our co-ordinator in Ukraine
who we hope to see again in the near future and Mr John Doherty for their dedication and commitment
to the aims and objectives of Chernobyl Children Appeal (Nll Ltd.
Hoping that we can get back to normal business as soon as possible and seeing the end of this horrific
ongoing war in Ukraine.

Chernobyl Children Appeal (Nl) Ltd
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) {conlinuedJ
Year ended 31 August 2024
Financial review
The financial statements are presented in the standard fomat required by the Statement of
Recommended Practice "Accounting and Reporting by Charities" issued in March 2015 and cover the
activities of Chernobyl Children Appeal (Nl) Ltd. The Statement of Financial Activities {SOFAI shows
the gross income from all sources.
Overview
The charity realised a deficit of £7,858 in the period from the year ended 31st August 2024 which
includes depreciation of £91. This performance was expected by the Board of Directors.
Incoming resources
Total incoming resources for the year were £23,306.
Direct charitable expenditure
In total £5,147 was spent on activities of the charity.
Balance sheet
Net funds were positive at £65,356 as at 31 st August 2024.
Reserves policy
The charity's policy is to maintain a level of reserves which meets the needs of the charity both at the
current time and for the foreseeable future.
Investment policy
Aside from retaining a prudent amount in reserves each year, most of the charity's funds are to be spent
in the short term so there are few funds for long term investment
Plans for future periods
Chernobyl Children Appeal (Nl) Ltd will continue to provide services in line with its aims and objectives.
Events after the end of the reporting period
There are no post balance sheet events requiring disclosure in the financial statements.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the
small companies exemption.

Chernobyl Children Appeal (Nl) Ltd
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continuedj
Year ended 31 August 2024
The trustees, annual report was approved on 15 August 2025 and signed on behalf of the board of
trustees by..
Mr Dickey
Mr Dickey
Trustee

Chernobyl Children Appeal (Nl) Ltd
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Chernobyl Children Appeal
(Nl) Ltd
Year ended 31 August 2024
We report to the trustees on our examination of the financial statements of Chernobyl Children Appeal
(Nll Ltd ('the charity'} for the year ended 31 August 2024.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requirements of
Charities Act (Northern Ireland> 2008 (the '2008 Act,) and the Companies Act 2006 ('the 2006 Act,). You
are satisfied that the accounts of the company are not required by charity or company law to be audited
and have chosen instead to have an independent examination.
Having satisfied ourself that the accounts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, we report in respect of our examination of
the Charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out our
examination we have followed the general Directions given by the Charity Commission for Northern
I reland under section 65{9llbl of the 2008 Act.
Independent examiner's statement
We have completed our examination. We confirm that no matters have come to our attention in
connection with our examination giving us cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act., or
the financial statements do not accord with those re￿rdS., or
the financial statements do not comply with the accounting requirements of section 396 ofthe
2006 Act other than any requirement that the accounts give a 'true and fair, view which is not
a matter considered as part of an independent examination. or
the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
We confirm that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be reached.
Phelan & Prescott
Chartered Accountants
River House
Home Avenue
Newry
Co Down
BT34 2DL
15 August 2025

Chernobyl Children Appeal (Nl) Ltd
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 August 2024
2024
Unrestricted
funds Total funds Total funds
2023
Note
Income and endowments
Donations and legacies
Other trading activities
Investment income
1,660
21,615
31
1,660
21,615
31
2,811
28,028
44
Total income
23,306
23,306
30,883
Expenditure
Expenditure on raising funds..
Expenditure on charitable activities
Costs of other trading activities
Total expenditure
5,147
26,017
5,147
26,017
2,663
23,890
31,164
31,164
26,553
Net (expenditurellincome and net movement In funds
(7,858)
{7,8581
4,330
Reconciliation of funds
Total funds brought forward
Total funds carried forward
73,214
73,214
68,884
65,356
65,356
73,214
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 9 to 15 form part of these financial statements.

Chernobyl Children Appeal (Nl) Ltd
Company Limited by Guarantee
Statement of Financial Position
31 August 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
13
367
458
Current assets
Debtors
Cash at bank and in hand
14
1,062
64,727
915
72,641
65,789
73,556
Creditors: amounts falling due within one year
Net current assets
15
800
800
64,989
72,756
Total assets less current liabilities
65,356
73,214
Net assets
65,356
73,214
Funds of the charity
Unrestricted funds
65,356
73,214
Total charity funds
16
65,356
73,214
For the year ending 31 August 2024 the charity 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 financial statements for the
year in question in accordance with section 476.,
The directors acknowledge their responsibilities for complying with the requirements ofthe Actwith
respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 15
August 2025, and are signed on behalf of the board by..
Mrs Crothers
Mrs Crothers
Trustee
Mr Donnelly
Mr Donnelly
Trustee
The notes on pages 9 to 15 form part of these financial statements.

Chernobyl Children Appeal (Nl) Ltd
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 August 2024
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is 12 Heatherton Rise, Larne, BT401QY, County Antrim.
statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (Charities
SORP (FRS 10211 and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity-
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such,
advantage has been taken of the following disclosure exemptions available under paragraph 1.12
of FRS 102..
(a) No cash flow statement has been presented for the company.
{b) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are
continually reviewed and are based on experience and other factors, including expectstions of
future events that are believed to be reasonable under the circumstances.

Chernobyl Children Appeal (Nl) Ltd
Company Limited by Guarantee
Notes to the Financial Statements (contlnuedj
Year ended 31 August 2024
Accounting policies (contlnued)
Fund accounting
Unrestricted funds are available ft)r use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through
the terms of an appeal, and fall into one of￿0 sub-classes.. restricted income funds or endowment
funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity,. it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of seNices is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
10

Chernobyl Children Appeal (Nl) Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continuedj
Year ended 31 August 2024
Accounting policies (contlnuedj
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement offinancial
activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity
nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded
at the fair value at the date of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gain5 and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Fixtures and fittings
20 % reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Vvhere the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.

Chernobyl Children Appeal (Nl) Ltd
Company Limited by Guarantee
Notes to the Financial Statements (contlnuedj
Year ended 31 August 2024
Accounting policies (continued)
Impairment of fixed assets (contlnued)
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount
of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit
to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets
that ￿ncludeS the asset and generates cash inflows that largely independent of the cash inflows
from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration
expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
ost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Otherfinancial instruments are SL5bsequently measured at fair valtje, with any changes recognised
in the statement of financial activities, with the exception of hedging instruments in a designated
hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial activities
in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually
significant. these are assessed individually for impairment. Other financial assets ale either
assessed individually or grouped on the basis of similar credit risk characteristics.
12

Chernobyl Children Appeal (Nl) Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2024
Accounting policies (continued)
Financial instruments (continued)
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Limited by guarantee
The charity is a company limited by guarantee, not having share capital.
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations
Donations
1,660
1,660
2,811
2,811
Other trading activities
Unrestricted Total Funds Unrestricted Totsl Funds
Funds
2024
Funds
2023
Shop income
21,615
21,615
28,028
28,028
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest receivable
31
31
44
44
Expenditure on charitable activities by fund type
Unrestricted Totsl Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Humanitarian and Local Aid
5,147
5,147
2,663
2,663
13

Chernobyl Children Appeal (Nl) Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2024
Costs of other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Rent
Water rates
Light & heat
Repairs & maintenan
Insurance
Legal and professional fees
Telephone
Printing, postage & stationary
Depreciation
Bank charges
General expenses
Advertising
13,542
35
2,939
1,700
860
960
2,610
769
91
229
2,182
100
13,542
35
2,g39
1,700
860
960
2,610
769
91
229
2,182
100
14,200
92
2,280
150
866
960
2,330
958
114
250
1,690
14,200
92
2,280
150
866
960
2,330
958
114
250
1,690
26,017
26,017
23,890
23,890
10. Net (expenditure)lincome
Net {expenditurellincome is stated after chargingllcrediting}'.
2024
2023
Depreciation of tangible fixed assets
91
114
11. Staff costs
The charity is run by its volunteers which are not in receipt of remuneration.
The charity usually has around 50 volunteers with four key personnel being the four trustees.
The average head count of employees during the year was Nil (2023.. Nil).
No employee received employee benefits of more than £60,000 during the year (2023.. Nil}.
12. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
14

Chernobyl Children Appeal (Nl) Ltd
Company Limited by Guarantee
Notes to the Financial Ststements fcontinued)
Year ended 31 August 2024
13. Tangible fixed assets
Fixtures and
fittings
Cost
At 1 September 2023 and 31 August 2024
Depreciation
At 1 September 2023
Charge for the year
At 31 August 2024
Carrying amount
At 31 August 2024
At 31 August 2023
12,710
12,252
91
12,343
367
458
14. Debtors
2024
2023
Prepayments and accrued income
Other debtors
1,062
860
55
1,062
915
15. Creditors: amounts falling due within one year
2024
2023
Accruals and deferred income
800
800
16. Analysis of charitable funds
Unrestricted funds
At
1 September
2023
At
31 August 2
024
Income Expenditure
General funds
73,214
23,306
131,164)
65,356
At
1 September
2022
At
31 August 20
23
Income Expenditure
General funds
68,884
30,883
{26,553}
73,214
15