REGISTERED CHARITY NUMBER: NIC105091 ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2023 for Tuesda 's Child Lynn Drake & Co Ltd Chartered Accountants I st Floor 34 B-D Main Street Moira Co. Arniagh BT67 OLE
Tuesda 's Child Contents of the Financial Statements for the Year Ended l March 202 Page Reference and Administrative Details Report of the Trustees Independent Examiner's Report Statement of Financial Activities io Statement of Financial Position Notes to the Financial Statements 12 to 15 Detailed Statement of Financial Activities 16
Tuesda 's Child Referenee and Administrative Details for the Year Ended 31 March 2023 TRUSTEES Orla Frances Sheehan (Chairperson) Sean Jordan Kathleen Gill PRINCIPAL ADDRESS 74 North Parade Belfast Co. Antrim BT7 2GJ REGISTERED CHARITY NUMBER NIC105091 INDEPENDENT EXAMINER Lynn Drake & Co Ltd Chartered Accountants I st Floor 34 B-D Main Street Moira Co. Annagh BT67 OLE BANKERS Ulster Bank Ltd 130 Andersonstown Road Belfast BTII 9BY
Tuesda 's Child ort of the Trustees for the Year Ended 31 March 2023 The trustee5 present their report with the financial statements of the charity for the year ended 31 March 2023. The trnstees have adopted th¢ provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing tlieir accounts in accordance witli the Financial Reportiiig Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019).
Tuesda 's Child ort of the Trustees for th Year Ended l March 2023 OBJECTIVES AND ACTIVITIES Objectives and aims Tuesday's Child provides humanitsrian relief to children living in countries ravaged by war and extreme poverty. The charity fundraises to support children exhausted by war and famine. Food aid, clcan water, education, health-care and other essentials for daily living e.g. clothes, shoes, blankets, hygiene items are priorities. Recreational activities for health and well-being of children traumatised by war are also provided. Tuesday's Child was inspired during a visit to Medjugorje in Bosnia Herzegovina in May 2006 and founded in March 2007. Medjugorje is a fountain of grace and a light of the world. It was here that Our Lady first visited six children asking for prayer and fasting for peace in the world and calling p¢opl¢ to tum back to God. The first children the charity SUPPOrted attended Sunce school Mostar, Bosnia Herzegovina. The charity blossoined ]d has since helped iiiany children in different parts of the World. Children supported through Tuesday's Child are from different countries and faiths. Since 2007 Tuesday's Child is blessed to have provided humanitarian aid to children in: Bosnia-H¢rz¢govina. Bolivia, Brazil, Chile. Congo DRC, Egypt, Grenada, India, Israel, Kenya, Palestine - Gaza and West Bank, Pakistan, Nigeria. Philippines. Syria, Sudan, Uganda, Zambia aDd Ghana. Child boat refugees rescued in the Mediterranean have also benefited. In each place, Tuesday's Child partners with catholic missionaries, with good local networks. Tuesday's Child aims to respond to humanitarian disasters caused by cliinate changes, war, fainine. poverty and human trafficking. Emergency appeals include.. Chile landslide, Pakistan floods, Philippin¢s typhoon, plight of boat rege¢S rescued from trafficking boats in th¢ Mediterranean, the war in Gaz{ the war iii Syria and the war in Ukraine. Childn ben¢fLting from fimds for this fjnancial year (l April 2022 - 31 March 2023) live in Kenya. Uganda and Ukrain¢. Monies raised were used to provide support.. l. Children living in poverty in Nairobi, Kenya 2. Children living in poverty in Nebbi, Uganda 3. Children living in war and poverty in Kiev, Ukraine Every child is made in the image and likeness of God. Every child has the God given right to lif¢ and the right to live in peace and to be loved. Tuesday's Child recognises the face of Christ in every child. The dignity and rights of ¢very child must be respected r¢gardless of nationality, gender, faith or culture. Tuesdays Child has witsiessed the povety and extreme hardship iiiany childrffli live when meeting children helped by the charity. Ev¢ry child has the right to food, water, shelter, education, hcalth-care and to be safe. Every child has the right to play ]d to hav¢ fun. Every child has the right to a iiationality and the Tight to freedom of religion. Tuesday's Child has witnessed the ravag¢s of war on children and the devastating impact on their lives and their families. War is a crime against humanity. Our world needs the gift of peace niore than ever. Tuesday's Child also organises faith events locally to pray for p¢ac¢ inviting children in different countries to unite in prayers for peace. Proceeds of prayer events go to humanitarian support of children living in areas of the world who have no peace.
Tuesda 's Child ort of the Trustees forth Y ar Ended l March 2023 Tuesday's Child has also witnessed th¢ plight of children and young people who are traffick¢d. We have met young migrants rescu¢d from the Mediterranean. listened to their Stories and funded catholic missionaries helping them. We have also witnessed the horrific genocide of children in Gaza and the West Bank becaus¢ of their ethnicity and have met with children who have been shot or injured in bombings and later died of theiT injuries in Gaza and Egypt. We have also met babies and childreLI iij paediatric hospitals in Gaza refused transfer tor urgent medical treatment because of their ethnicity. Children in Gaza who have watch¢d their parents and grandparents deliberately killed in front of them and children injured in the annihilation of their families have given harrowing testimonies. Child prisoners in the West Bank have told of their experience of being arrested. imprisoned and tortured in jails. Tuesday's Child upliolds the dignity of life of the unborn child. Every child has the right to be born. Whether a child is in the womb or outside the womb does not change their humanity or the truth that they are a living and growing human being. The only diffffl'ence between us and a child in the womb is tiine. The wotnb should be the safest place in the world for any child. War zones are dangerous places for little babies in the womb. Mortality reports on deaths of children killed in war do not include babies living and growing in ihe wonib who died wlien their inothers who are killed. Peace for every child born and as yet unborn.
Tuesda 's Child ort of the Trustees for the Y ar Ended l March 2023 OBJECTIVES AND ACTIVITIES PUBLIC BENEFIT Beneficiaries of Tuesday's Child are vulnerable children living in areas of war and extreme haidship. Our first purpose is for the protection and preservation of health among children in any part of the world. The benefits which flow from this pUoSe is that they will have improved health and well-being and be safe from ham]. These ben¢fJts are evidenced from projects we have financially assisted to date that include: food-aid. medicines and health-care, rescue of Children froin danger, recreational activities to help with children's overall well-being. In Gaza for example, we support children living in extreme conditions of war and poverty. In Syria, we have helped children traumatised by war in Aleppo. In response to the refugee crisis in the Medilerranean we supported safe shelters for boat regeeS to live and provid¢d Clothes, shoes, hygiene items, sports and leisure items, first aid medicines and blankets, tents and sleeping bags. The benefits which flow from our key purpose of relieving povety is that children and their families are being assisted with basics to live with hum] dignity and a better quality of life. This is deinonstrated by the various humanitarian projects that we have assisted to date which include the provision of food aid, Provision of clean drinking water, Inedicines, medical aids, provision of clothes, shoes etc. We also try to respond to humanitarian disasters where children often suffer the most and are at highest risk from deprivation and injustice eg: Pakistan floods, Philippines typlioons, Chile landslide. Gaza war, Syria war and the Boat Refugee crisis. The benefits which flow froin our purpose of advancing education is that children ar¢ given the opportunity to leam and gain education that will assist them into adulthood an help them work their way out of poverty. These benefits are evidenced from projects financially assistcd to date that include: the rescue of child scavengers and their enrolment in schools and support with books and food at school. financial assistance was also given to building a new scliool in Kamataka, India and educational grants to students orph8ned by Boko Haram in Nigeria. provision of salary for a teacher and educational materials for childr¢n with disabilities in the Wajir Centre of Rehabilitation for children with disabilities, North East Kenya. educational support for children living in Eastlands, Nairobi. In the current period children living in Nairobi in Kenya, Nebbi in Uganda and Kiev in Ukraine have benefited. In Kenya, funds contributed to Christmas parties for str¢¢t children and children from different villag¢s across the country. A total of 600 childTen attended in 15 different places. In Uganda, about 300 children in Nebbi parish all enjoyed a Christmas party. Children also received new clothes. In Ukraine. children and their families displaced from Kiev received food boxes, approximately 90 families in 10 villages. Each food box costs 30 Euro. Children displaced from Kiev also receiv¢ Christmas gifts. A hildren's home in Kiev dedicated to the Immaculate Heart of Mary and home to 50-60 children also received support for daily living. There is no hann (we work through charity missionary partn¢rs on the ground). There is no private benefit from the work. We wish to thank donors who have supported Tuesday's Child and helped bring a little relief to som¢ of the many suffering children in our world.
Tuesda 's Child ort of the Trustees for the Year Ended 31 March 2023 OBJECTIVES AND ACTIVITIES Tuesday's Child presented a birthday bouquet of red and white roses to Our Lady on 8 Septemb¢r 2023 in Medjugorje. The bouquet was on behalf of children who wislied Our Lady Happy Birthday by prdying a Rosary. Cliildren froin different couiitries united in the rose bouquet. FINANCIAL REVIEW Reserves policy The charity's policy is to Tetain a level of free reserves, which nialches th¢ iieeds of th¢ organisation both at the CULTent time and in the forese¢abl¢ future. The charity has developed o plan to establish and maintain this agreed level of free reserves. The charity will continue to inonitor compliance witli tliis policy on a regular basis and the Committee will review the appropriateness of the policy annually. Scope This policy applies to all employees, volunteers or board members of Tuesday's Child. Context Tuesday's Child aims to keep money aside as a reserve lo protect the charity against drops in income or to allow it to take advantage of new opportunities. Tuesday's Cliild reserves can be spent on any of its aims. Monitoring and revieiving the Reserves Policy Tuesday's Child will review th¢ Reserv¢s Policy on an winual basis at the time of the annual accounts being prepared. The Charity had net incoming resources for the year of £5,198 (2022: net outgoing r¢sourc¢s of £11,975), which reflected the completion of a number of projects during the year. Unrestricted funds decreased by £5, 198, the totsl funds at the end of th¢ year amount to £7.960 {2022.. £2,762). FUTURE PLANS Tuesday's Child sent £13,563 to beneficiari¢s in this period. This amount is considerably less than the previous two years of £43.894 and £35,619, respectively. Total monies sent to partn¢r proj¢cts in the 3 yr period (2021- 2023) is £93,076. The charity will review the deficit in the last period and consider new ways of fundraising and how best to draw new donors. Tuesday's Child wishes to recruit new tste¢S with a h¢art for the plight of children exhausted by war and poverty to support the work of the charity Tuesday's Child wishes to continue to support partner projects in the next financial period, funds perniitting. Tuesday's Child wishes to remain available to continu¢ to respond to emergency humanitarian disasters where possible. Some of the most popular emerg¢ncy appeals have been calls to help in practical ways wh¢rc transport overseas was possible by air 01 sea e.g. Pakistan airlifts and The Good Ship Lollipop Appeal. Given that war is raging against so many children across the world, Tuesday's Child wish¢s to continue to invite children in partner ar¢as to unite again in praying the Rosary for peace on Our Lady's Birthday. Tuesday's Child does not have paid employees and pr¢fers to continu¢ operating on a voluntary basis.
r r the Year Ended_31 More STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its goveTning document, a deed of trust and constitutes an unincorpornted charity. RtSK MANAGEMENT Tuesday's Child has a governing document (6 March 21)07), a deed of trust and constitutes an unincoryyorated charity. The charity is not a business and retains no paid employees. All monies received into the charity are lodged and arKounted for with good record keeping of inputs and outputs for monies received by: bank counter, onlinc and in the post. There were no public collections this year 8iv¢n the Pdndemic and ileed for Soci distancing and keeping volunteers saf¢. Oth¢rwise all monies collected ar¢ double counted and bigned. International trdnsfers to project areas are completed by two trustees and sent into established accounts of missionary partners. All transactions go through the charity aunt. Tucsday's Child also rcquires good financial reN)rting from missionary partners with updates on money expenditure and reports. We find that reporting from partners even in areas of war is excellent. All monies are spent followiug Ioc81 needs assessments on the ground by charity partners who are best placol to assess greatest need and best use of fimds. Field Sits have also offered the opportunity to VI work fJTsthand e.g Gaza, Kenya. Th¢re have been no untoward events agallt the Charity in th¢ current period. In the ev¢nt that any untoward events occur of d¢trimenL these will be reported to Televant authorities. TUeSdaS Child 18 Strictly humanitarian. The clwity has no political aiflliation. When invited to give interviews by local media our policy 18 made Clear befor¢hand. So¢ial media platfonns used by the charity are also monitored. TueSdaS Child is not sending volunteers to work in project areas cuttently given risks of places we are helping children in. Trust¢e8 may travel if the Committee considers it saf¢ to do so and if b¢fore th¢y are willing to self-fund the co¥t of travel. The trustees are fillly aware that the nature of the work in which the charity is involved can bring with it a bigh level of scrutiny to ensure that all activities are fully compliant with funding requirements and. therefore, beyond reproach. We endeavour to meet comply with the higl)est of Standards of governancc on the basis that all monitoring td cvaluation of project deliv¢ry demonstrates achi¢vem¢nt of all funders objectives and that funders, audits and vouching of fmancial expenditure and the independent examine report confiTm compliancc with both probity and regularity in the usc of monics received. Approved by order of the board of trustees on 31 January 2024 and signed on its behalf by: Qbja - Otla Frances Shechan- Tnte¢
Inde endent Examiner's Re Tuesda 's Child ort to the Trustees of Independent examiner's report to the trustees of Tuesdays Child I report on the accounts for the year ended 31 March 2023 set out on pages ten to fifteen. Respective responsibilities of trustees and examiner As the charity's trustees, you are responsible for the Preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is iny responsibility to: exainine the accounts under Section 65 of the Charities Act to follow the procedures laid down in th¢ general Directions given by the Charity Commission under Section 65(9)(b) of the Charities Act. to stat¢ whether particular matters have come to my attention. Basis of the independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with tlie general Dire¢tioiis given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kcpt by the charity and a comparison of the accounts presented with those records, It, also included Consideration of any unusual items or disclosures in the accounts and seeking explanalions from you as charity trustees concerning any such matters. My role is to state whether any inaterial matters have come to iny attention giving me cause to believe.. l. That accounting records were not kept in accordance with section 63 of the Charities Act. 2. That the accounts do not accord with those accounting records 3. That the accounts do not coinply with the accounling requirements of the Charities Act. 4. That th¢r¢ is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I hav¢ complet¢d my exainination and have no concerns in respect of the matters ( l ) to {4) listed above and, in connection with following the Directions of the Charity Commission for Northem Ireland, I have found no matters that require drawing to your attention Mr Billy Drake FCA Lynn Drake & Co Ltd Chart¢red Accountants 1st Floor 34 B-D Main Street Moird Co. Arn]agh BT67 OLE
Inde endent Examiner's Re Tuesda hild ort to the Trustees of 31 January 2024
Tuesda 's Child Statement of Finaneial Activities for the Year End l March 2023 31.3.23 Unrestricted funds 31.3.22 Total funds Not¢s INCOME AND ENDOWMENTS FROM Donations and legacies 21,104 24.989 EXPENDITURE ON Charitable activities Governance Charitsble Activities 1,415 14,491 761 36.203 Total 15,906 36,964 NET INCOME/(EXPENDITURE) 5,198 (11.975) RECONCILIATION OF FUNDS Total funds brought fonvard 2.762 14,737 TOTAL FUNDS CARRIED FORWARD 7,960 2,762 The notes forni part of these financial statements 10
31 March 2023 31.3.23 Unrestricted funds 31.3.22 Total funds Notes CURRENf ASSETS Debtors Cash at bank 627 9,493 4.202 10,120 4.202 NET CURRENT ASSETS 10,120 4.202 TOTAL ASSETS LESS CURRENT I,IABILITIES 10,120 4,202 ACCRUALS AND DEFERRED INCOME (2,160) {1.440) NET ASSETS 2,762 FUNDS UlltriCted funds 7.960 2.762 TOTAL FUNDS 7,960 2,762 The fin8n¢ial statements were approv*J by the Board of Trust¢es and authorised for i&sue on 31 J&nuary 2024 And were signed on its behalf by: Orla Frdnces Sheehan- Tnte¢ •6Ja Scau Jordan- Truslee The notes fonn part of these fu]an¢iai ststements li
Tuesda 's Child Notes to the Finydncial Statements for the Year Ended 31 March 2023 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with tlie Charities SORP (FRS 102) 'Accouiiting and R¢porting by Charities.. Stateinent of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effecttve l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the histOTLcal cost convention. Ineome All income is recognised in the Stat¢ment of Financial Activities once the charity has entitlement to the nds, it is probable that the incoine will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expendittwe as soon as there is a legal or constructive obligation committing the charity to that expenditur¢, it is probable that a transf¢r of economic benefits will be rcquircd in settlement and the amount of the obligation can be tneasured reliably. Expendire is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the catcgory. Wh¢re costs cannot bc dir¢ctly attributed to particular headings they have been allocated to activities on a basis consistent with the use ot"resources. Taxation The charity is exempt from tax on its charitable activities. The HMRC tax reference is XTI 055. Fund accounting Unrestricted funds Can be used in accordan¢¢ with the charitable objectives at thc discr¢tion of the trustees. Restricted funds can only be used for particular restricted pUoseS within the objects of the charity. Restrictioiis arise when specified by the donor or when fund,s are raised for particular reslrictcd purposes. Further explanation of th¢ nature and purpose of ¢ach fund is included in the notes to the financial statements. DONATIONS AND LEGACIES 31.3.23 31.3.22 Donations & Fundraising Just Giving 19.638 1,466 20,106 4.883 21.104 24,989 12 continued...
Tuesda 's Child Notes to the Financial Statements- continued forth Y arEn Imar CHARITABLE ACTIVITIES COSTS Support costs Governance Charitable Activities 1,415 14,491 15,906 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, r¢iiiuneration or other bcnefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. Trustees, expenses There wer¢ no tsle¢s, expenses paid for the year ¢nded 31 March 2023 nor for the year ended 31 March 2022. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.23 31.3.22 Pr¢paym¢nts 627 ACCRUALS AND DEFERRED INCOME 31.3.23 31,3.22 Accruals 2,160 1,440 MOVEMENf IIN FUNDS Net moveinent in funds Transfers between funds At 3113123 At 114122 Unrestricted funds Gen¢ral fund Cominunity Fund - Department of Cominunities NI 2,762 5,198 20,000 27,960 (20,000) (20.000) 2,762 5,198 7,960 TOTAL FUNDS 2.762 5.198 7,960 13 continued..
Tuesda 's Child Notes to the Financial Statements - continued f r the Year Ended 31 March 2023 MOVEMENT IN FUNDS - eontinued Net movement in funds. included in the above are as follows.. Incoming resources R¢sourc¢s expended Movement in funds Unrestricted funds General nd 21.104 (15,906) 5,198 TOTAL FUNDS 21,104 (15.906) 5,198 Comparatives for movement in funds Net moveiiienl in funds At 3113122 At 114121 Unrestricted funds General fund Community Fund - Department of Cominunities NI 14,737 8,025 22,762 (20,000) (20.000) 14,737 (11,975) 2,762 TOTAL FUNDS 14.737 (11,975) 2,762 Coinparative net mov¢m¢nt in funds, included in the above are as follows: Incoming resources Resources ¢xp¢nd¢d Moveinent in funds Unrestricted funds General fund Community Fund - Departnient of Communities NI 24,989 (16,964) 8,025 (20,000) (20.000) 24,989 (36,964) (11,975) TOTAL FUNDS 24.989 (36,964) (11.975) 14 continued..
Tuesda 's Child Notes to the Financial Statements - continued for the Year End d 31 March 202 RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 31 March 2023. COVID 19 Subsequent to the year eiid of the company, there has been a dramatic downturn in the global ¢conomy due to the impact of Covid-19. The trustees consider the outbreak of Covid-19 to be a non adjusting event after tlie reportiiig date. Given that tlie situation is fluid and unpredictable, an estimate of the financial effect is not possible at the date of issue of the financial stalements. The trustees continu¢ to Inonitor the situation closely and will continue to tske appropriate steps to secure the viability of the organisation as and when necessary. 15
Tuesda 's Child Detailed Statemen¢ ol Finaiicial Aetivities for th Y ar Ended 31 March 2023 31.3.23 31.3.22 INCOME AND ENDOWMENTS Donations and legacies Donations & Fundraising Just Giviiig 19,638 1,466 20,106 4,883 21,104 24,989 Total incoming resources 21,104 24,989 EXPENDITURE Support costs Management Printing Just giving costs Children of Ghana Children of Gaza Children of Aleppo, Syria Children of Nairobi, Kenya Children of Karnataka, India Children of Wajir, Kenya Children of Nebbi, Uganda Children of Brazil Children of Ukraine 878 50 271 313 6,000 8,025 5,000 2.525 4.277 2,141 5,151 2,500 2,025 2,688 8,850 14,491 36,203 Governance costs Accountancy Bank Charges 1,350 65 720 41 1,415 761 Total resource5 expended 15.906 36.964 Net incomel(expenditure) 5.198 (11.975) Tliis page does not forn] part of the statutory financial statements 16