REGISTERED CHARITY NUMBER: NIC105091 ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2024 for Tuesda 's Child Lynn Drake & Co Ltd Chart¢red Accountants I st Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE
Tuesda 's Child Contents of the Finanei21 Statements for the Year Ended 31 March 2024 Page Reference and Administrative Details Report of the Trustees Independent Examiner's Report 10 Statement of Financial Activities Statement of Financial Position 12 Notes to the Financial Statements 13 to 16 Detailed Statement of Financial Activities 17
Tuesda 's Child Reference and Administrative Details for the Year Ended 31 March 2024 TRUSTEES Orla Frances Sheehan (Chairperson) Scan 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. Armagh BT67 OLE BANKERS Ulster Bank Ltd 130 Andersonstown Road Belfast BTI19BY
Tuesda 's Child ort of the Trustees for the Year Ended 31 March 2024 The trustees present tlieir report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charitie5'. 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 (FRS 102) (effective l January 2019).
Tuesda 's Child ort of the Trustees for the Year Ended 31 March 2024 OBJECTIVES AND ACTIVITIES Objectives and Aims Tuesday's Child provides humanitarian 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, clean 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 people to tum back to God. The first children the charity SUPPOrted attended Sunce school Mostar. Bosnia Herzegovina. The charity blossomed and has since helped many 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-Herzegovina, Bolivia, Brazil, Chile, Congo DRC, Egypt, Grenada, India, Israel, Kenya, Palestine - Gaza and West Bank, Pakistan, Nigeria, Philippines, Syria, Sudan, Uganda, Zambia and Ghana. Child boat refugees rescued in the Mediterranean have also benefited. In each place, Tuesday's Child partners with catholic rnissionaries, with good local networks. Tuesday's Child aims to respond to humanitarian disasters caused by climate changes, war, famine, poverty and human trafficking. Emergency appeals include: Chile landslide, Pakistan floods, Philippines typhoon, plight of boat refugees rescued from trafficking boats in the Mediterranean, the war in Gaza, the war in Syria and the war in Ukraine. Children benefiting from funds for this financial year (l April 2023 31 March 2024) live in Gaza. Kenya and Uganda. Monies raised were used to provide support: (i) Children living in war and poverty in Gaza (li) Children living in poverty in Nebbi. Uganda (iii) Children living in poverty in Nairobi, Kenya Every child is made in the image and likeness of God. Every child has the God given right to life 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 every child must be respected regardless of nationality, gender, faith or culture, Tuesday's Child has witnessed the poverty and extreme hardship many children live when meeting children helped by the charity. Every child has the right to food, water. shelter, education. health-care and to be safe. Every child has the right to play and to have fun. Every child has the right to a nationality and the right to freedom of religion. Tuesday's Child has witnessed the ravagcs 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 more than ever. Tuesday's Child also organises faith events locally to pray for peace inviting children in different countries to unite in prayers for peace, Proceeds of pray¢r events go to humanitarian support of children living in areas of the world who have no peace.
Tuesda 's Child Re ort of the Trustees for the Year Ended 31 March 2024 Tuesday's Child has also witness¢d the plight of children and young people who are trafficked. We have met young migrants rescued from the Mediterranean, listened to their stories and funded catholic missionaries helping them. We have also witnessed the terrible suffering of children in Gaza and the West Bank because of their ethnicity and have Inet with children who have been shot or injured in bombings and later died of their injuries in Gaza and Ept. We have also met babies and children in paediatric hospitals in Ga72 refused transfer for urgent medical treatment because of their ethnicity. A charity trustee has also listened to the testimonies of children in Gaza who watched as their parents and grandparents were murdered in front of them and children injured in the deliberate annihilation of civilian families. Tuesday's Child has also met with children prisoners imprisoned in the West Bank in Palestine and listened to the harrowing stories of child torture. Tuesday's Child upholds the dignity of life of the unborn child. Every child has the right to be bom. 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 difference between us and a child in the womb is time. The womb should be the safest place in the world for any child. War zone5 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 the womb who died when their mothers who are killed. Peace for every child born and as yet unborn.
Tuesda 's Child ort of the Trustee5 for the Year Ended 31 Mareh 2024 OBJECTIVES AND ACTtVITIES Public Benefit Beneficiaries of Tuesday's Child are vulnerable children living in areas of war and extreme hardship. 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 purpose is that they will have improved health and well-being and be safe from harm. These benefits are evidenced from projects we have financially assisted to date that include.. food-aid, medicines and health-care, rescue of children from danger, recreational activities to help with children's overall well-being. In Gaza for examplc. we support children living in extreme conditions of war and poverty. In Syri4 we have helped children traumatised by war in Aleppo. In response to the refugee crisis in the Medilerranean we supported safe shelters for boat refugees to live and provided 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 relicving poverty is that children and their families are being assisted with basics to live with human dignity and a better quality of life. This is demonstrated by the various humanitarian projects that we have assisted to date which include the provision of food aid, provision of clean drinking water, medicines, 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 e.g, Pakistan floods, Philippines typhoons, Chile landslide, Gaza war, Syria war and the Boat Refugee crisis. The benefits which flow from our purpose of advancing education is that children are given the opportunily to learn and gain education that will assist them into adulthood and help them work their way out of poverty. These benefits are evidenced from projects financially assisted 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 school in Karnataka, India and educational grants to stud¢nts orphaned by Boko Haram in Nigeria. provision of salary for a teacher and educational materials for children with disabilities in the Waj ir Centr¢ of Rehabilitation for children with disabilities, North East Kenya. educational support for children living in Eastlands, Nairobi. In the current period displaced children living in Gaza. children living in and around Nairobi in Kenyi and childr¢n in Nebbi, Uganda have benefited. In Gazi war broke out between Israel and Palestine on 7 October 2023. An emergency appeal was launched the following week. Funds raised were sent the Holy Family Catholic Church in Gaza city. All rnonies went to purchase flour and water. The flour w&$ used to bake bread for children and their families and the water as drinking water. All families were displaced and sheltering in the Church. In Kenya, funds contributed to Christmas parties for street children and children from different villages in Nairobi slums and area5 within 2 hrs from Nairobi. Funds were also used towards school fees for children. In Uganda, funds were used for provision of food, school uniforms, shoes and books. There is no harm (we work through charity missionary partner5 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 some of the many suffering children in our world.
Tuesda 's Child ort of the Trustees for the Year Ended 31 Mareh 2024 OBJECTIVES AND ACTIVITIES- cont.dl Tuesday's Child presented a birthday bouquet of red and white roses to Our Lady on 8 September 2023 in Medjugorje. The bouquet was on behalf of children who wished Our Lady Happy Birthday by praying a Rosary. Children from different countries united in the rose bouquet. Pee for every child bom and unborn. FINANCIAL REVIEW Reserves policy The charity's policy is to retain a level of free reserves, which matches the needs of the organisation both at the Current time and in the foreseeable future. The charity has dev¢loped a plan to estsblish and maintain this agreed level of free reserves. The charity will wntinue to monitor compliance with this 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 to protecl the charity against drops in income or to allow it to take advantage of new opportunities. Tuesday's Child reserves can be spent on any of its aims. Monitoring and reviewing the Reserves Policy Tuesday's Child will review the Reserves Policy on an annual basis at the time of the annual accounts being prepared. The Charity had net outgoing resources for the year of £349 (2023: net incoming resources of £5,198), which reflected the completion of a number of projects during the year. The total funds at the end of the year amount to £7,611 (2023: £7,960).
Tue5dg 's Child Re ort of the Trustees for the Year Ended 31 March 2024 FUTURE PLANS Tuesday's Child sent £29,483 to beneficiaries in this period. Tuesday's Child wish¢s to continue to support partner projects in the next financial period, funds pemiitting. The war in Gaza is anticipated to last sorne months and we hope to continue to fundraise for children displaced in this conflict. Tuesday's Child wishes to remain available to continue to respond to emergency humanitarian dis&sters where possible. Some of the most popular emergency appeals have been calls to help in practical ways where transport overseas was possible by air or sea e.g. Pakistan airlifts and The Good Ship Lollipop Appeal for boat refugees. Thi5 year children living in three countries have benefited from funds 5¢nt to charity partners. Tuesday's Child hopes to support more of our long-tern] partners next year. Christmas continues to be the best time for fundraising. We will run the Following Yonder Star Appeal again to reach as many children as possible in partner areas. Given that war is raging against so many Children across the world, Tuesday's Child wishes to continue to invite children in partner areas to unite again in praying the Rosary for peace on Our Lady's Birthday and people of all faiths to pray for peace. Tuesday's Child also wishes to unite in global days of prayer and fasting for peace. Tuesday's Child wishes to find a Church to host a Divine Mercy novena to pray for an end to war in the Holy Land. In 2014, a ceasefire came in Gaza immediately after 9 nights of prayer to the Divine Mercy in St. Paul's Church in B¢lfast. Mankind will not no peace until it returns to My Mercy" Jesus to St. Faustina Tuesday's Child does not have paid employees and prefers to continue operating on a voluntary basis. STRUCTURE, GOVERNANCE AND MANAGEMEIYT Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Tuesda 's Child ort of the Trustees for the Year Ended 31 March 2024 STRUCTURE, GOVERNAIYCE AND MANAGEMENT RISK MANAGEMENT Tuesday's Child has a governing document (6 March 2007), a deed of trust and constitutes an unincorporated charity. The chariiy is not a business and retains no paid employees. All monies received into the charity are lodged and accounted for with good record keeping of inputs and outputs for monies received by.. bank counter, online and in the post. There were no public collections this year given the pandemic and need for social distancing and keeping volunteers safe. Otherwise all monies collected are double counted and signed. International transfers to project areas are completed by two trustees and sent into established accounts of missionary partners. All transactions go through ihe charity account. Tuesday's Child also requires good financial reporting 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 following local needs assessments on the ground by charity partners who are best placed to assess greatest need and best use of funds. Field visits have also offered the opportunity to view work firsthand e.g Gaza, Kenya. There have been no untoward events against the charity in the current period. In the event that any untoward events occur of detriment, these will be reported to relevant authorities. Tuesday's Child is strictly humanitarian. The charity has no political affiliation. When invited to give interviews by local media our policy is made clear beforehand. Social media platfom15 used by the charity are also monitored. Tuesday's Child is not sending volunteers to work in project areas currently given risks of places we are helping children in. Trustees may travel if the Committee considers it safe to do so and if before they are willing to self-fund the cost of travel. The trustees are fully aware that the nature of the work in which the charity is involved can bring with it a high level of scrutiny to ensure that all tIvItieS are fully compliant with funding r¢quirements and, therefore, beyond r¢proach. We endcavour to meet comply with the highest of standards of governance on the basis that all monitoring and evaluation of project delivery demonstrates achievement of all funders objectives and thai funders, audits and vouching of financial expenditure and the independent examiners report confirm complianc¢ with both probity and regularity in the use of monies received.
Tuesda 's Child ort of the Trustees for the Year Ended 31 March 2024 STATEMENT OF TRUSTEES, RESPONSXBILITIES The truslees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Northern Ireland 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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are requir¢d to select suitable accounting policies and then apply them consistently observe the methods and principles in the Charity SORP make judgements and estimates that are reasonable and prudent state whether applicable 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 charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act (Northem Ireland) 2008, the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities Approved by order of the board of trustees on 31 January 2025 and signed on its behalf by: Orla Frances Sheehan - Trustee
Inde eDdent Examiner's Re Tuesda 's Child I report on the accounts of the charity for the year ended 31 March 2024, which are set out on pages eleven to sixteen. ort to the Trustees of Respective responsibilities of charity trustees and examiner As the charity's trustees you are sponSible for the preparation of the accounts in accordance with the requirement5 of the Charities Act (Northern Ireland) 2008. It is my responsiblity to.. examine the accounts under Section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act state 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 ¢xamination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept 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 explanations frorn you as charity trustees concerning any such matt¢rs. My role is to state whether any material matters have come to my attention giving me cause to believe: That accounting records were not kept in accordance with Section 63 of the Charities Act That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of the Charities Act That there is further information needed for a proper understanding of the account5 to be reached. Independent examiner's statement I have completed my examination 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 Northern Ireland, I have found no matters that require drawing to your attcntion. Billy Drake FCA Lynn Drake & Co Ltd Chartered Accountants 1st Floor 34 B-D Main Street Moira Co. Armagh BT67 OLE 31 January 2025 io
Tuesda 's Child Statement of Financial Aetivities for the Year Ended 31 March 2024 31.3.24 Unrestricted funds 31.3.23 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 30,559 EXPENDITURE ON Charitable activitie5 Governance Charitable Activities 766 1,415 Total 30,908 15.906 NET INCOME/(EXPENDITURE) (349) 5,198 RECONCILIATION OF FUNDS Total funds brought forward 7,960 2,762 TOTAL FUNDS CARRIED FORWARD 7,611 7,960 The notes forni part of these financial statements
Tuesda 's Child Statement of Financial Position 31 March 2024 31.3.24 Unrestricted funds 31.3.23 Total funds Notes CURRENT ASSETS Debtors Cash at bank 627 9,493 10,491 10,491 10,120 NET CURRENT ASSETS 10,491 TOTAL ASSETS LESS CURRENT LIABILITIES 10,491 10,120 ACCRUALS AND DEFERRED INCOME (2,880) (2,160) NET ASSETS 7,611 7,960 FUNDS Unrestricted funds 7,611 7,960 TOTAL FUNDS 7,611 7,960 The financial statements were approved by the Board of Truste¢s and authorised for issue on 31 January 2025 and were signed on its behalf by.. Orla Frances Sheehan - Trustee Sean Jordan - Trustee The notes forn] part of these financial statements 12
Tuesda 's Child Notes to the Financial Statements for the Year Ended 31 March 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charity, which is a public beneftt entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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 (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act (Northern Ireland) 2008. The financial stat¢m¢nts have been prepared under the historical cost conv¢ntion. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation comm itting the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation Can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basi5 consistent with the use of resources. Taxation The charity is exempt from tax on its charitable activities. The HMRC tax reference is XT1055. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular re5tri¢ted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. DONATIONS AND LEGACIES 31.3.24 31.3.23 Donations & Fundraising Just Giving 25.458 5,101 19,638 ,466 21.104 13 continued...
Tuesda 's Child Notes to the Financial Statements - continued for the Year Ended 31 March 2024 CHARITABLE ACTIVITIES COSTS Support costs Governance Charitable Activities 766 30,908 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Prepayments 627 ACCRUALS AND DEFERRED INCOME 31.3.24 31.3.23 Accruals 2,880 2.160 MOVEMENT IN FUNDS Net movement in funds At 3113124 At 114123 Unrestricted funds General fund 7,960 (349) 7,611 TOTAL FUNDS 349) 7,611 14 continued...
Tuesda 's Child Notes to the Financial Statements - continued for the Year Ended 31 March 2024 MOVEMENT IN FUNDS - continued Net movernent in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 30,559 (30,908) (349) TOTAL FUNDS 30,559 30,908) 349 Comparatives for movement in funds Net movement in funds Transfers between funds At 3113123 At 114122 Unrestricted funds General fund Community Fund - Department of Communities Nl 22,762 5,198 (20,000) 7,960 (20.000) 2,762 5,198 TOTAL FUNDS 5,198 7,960 Comparativ¢ net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 21,104 (15,906) 5,198 TOTAL FUNDS 21,104 15.906) 5,198 15 continu¢d...
Tuesda 's Child Notes to the Financial Statement5- continued for the Year Ended 31 March 2024 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2024. 16
Tuesda 's Child Detailed Statement of Financial Activities for the Year Ended 31 March 2024 31.3.24 31.3.23 INCOME AND ENDOWMENTS Donations and legacies Donations & Fundraising Just Giving 25,458 5,101 19,638 1,466 30,559 21,104 Total incoming resources 30,559 21,104 EXPENDITURE Support costs Management Printing Just giving costs Children of Gaza Children of Nairobi, Kenya Children of Nebbi. Uganda Children of Ukraine 627 878 50 22,525 2,025 4,933 2,025 2,688 8,850 30,110 14,491 Governance costs Accountancy Bank Charges 720 78 1,350 65 798 1,415 Total resources expended 30,908 15,906 Net {expenditure)lincome 5,198 This page does not forn] part of the statutory financial statements 17