CHILD CARE INTERNATIONAL TRUST FINANCIAL STATEMENTS YEAR ENDED 31 IAARCH 2024 A Reglstered Scottish Charity SC025299 Chlld Care Internation Trust80$' Annual Ra Year Ended 31 March 2024 resent their repjrt for the year ended 31 March 2024. eas as ure and m The Trust was established by 3 September 1996 and is a recognised Scottish charity, registered number SC025299. The Trust is administered in acGordance with the Trust Deed. ement Ch ritable The purpose of the charty 18 the relief of poverty, Suffering and distress and to advance education through the purchase, construction. acquisition, establishment or management of centres in South East Asia for the provision of education, training for employment and accommodation for children in that area who are homeless or orphans or the victims of sexual abuse or in need and for any other people in need of care and support in that area who are similarly in need. The charity provides safe shelter, food. basic health care, education and training which enables children to develop their wtential and play a positive role in their communities. The ¢hanty'8 policy is to utilise local staff to assist in the running of projects giving the children the best possible help by eliminating language drffi¢uliies as well as contributing to the local economy. inanci iv During the year the charty receNed donations from within the UK and United States. Child ca￿ Intemats'onal made charitable donations totalling £48427 in child sponsorship and education together with providing food. housing. medicines, fumiture and fresh water wells. S￿ned on behalf of the chantys twstees rustee 31 January 2025 Child Care International Numbèr SC027693 Scottish Chari ort b the Inde ndent Examiner I have examined the accounting records of Child Care Intemational for the year ended 31 March 2024. The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Ad 2005 and the Charities Accounts (Scotland) Regulations 2006. It is my responsibilty to 8xamine the accounts as required under Section 44(1) (c) of the Act and to state Nthether particular matteryJ have come to my attention. My examination is rAmed out in accordance V￿th Regulation 11 of the Charities Accounts {Scotland) Regulations 2006. An examination indudes a review of the aC￿Unting records kept by the charity and 8 comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees ¢on¢eming any such matters. The procedures undertaken do not provide all the evid8n¢e that would be required in an audit, and consequently I do not express an audit opinion on the wew given by the account8. In the course of my examination no matter has come to my attention 1) which gives m8 reasonable Cause to believe that in any material respect the requirements to keep accounting records in accordance Y￿th Section 4411) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts wthich accord wrth the accounting records and comply with Regulation 9 of the 2006 Accounts regulations, have not been met, or 2) to which. in my opinion. attention should be dra￿1 in order to enable a proper derstanding of the accounts lo be reached. 31 January 2025 Child Care Internatlonal ststement of Recoi ents Year Ended 31 March 2024 2024 2023 Recei Donations and Gift Aid Bank interest Currency exchanges Total receipts 72897 31 490 75164 1181 76 £7341 ments Payments for charitable activities Grants and donations Bank and currency charge8 Office expenses Insurance 15383 48247 351 827 1632 13255 54275 401 510 1377 69818 Total expenses £69 £662 Profitl(Deficit) for year Child Care Intornat onal Statement of Accounts Year En 31 March 2024 F nd Balance8 at 31 March 2024 UK- Royal Bank of Scotland UK- Dollar Account ($54748) Vietnam - Bank Account1$27738) Vietnam - Cash in hand ($228) £12998 £43402 £21989 £181 £78570 Represented by.. Opening balance UK Sterling account US Dollar accounts £1436 £70156 £71592 Profrt for period 697 £7 Closing balanc8 The financial statements for Child Care Intemational Trust for the y8ar ended 31 March 2024 are apwoved by ￿ Board of Trustees and signed on its behalf by . Trustee 31 January 2025 Chlld Carn Intsrnational Notss to Accounts Year Ended 31 March 2024 Nots 1 Basl Accountln These accounts have been pr8pared on the Receipts and payments basls in accordance with the Charities & Trustee Investm8nt {SGOtland) Act 2005 and the Charities Accounts (Scotland) Regulations 20(K. Noto 2 Fund Unrestncted funds are those which may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintained three bank accounts, one ￿￿h RBS in sterling, one with RBS in US dollars and the third for day to day working of the charity with Sacombank, Vietnam in US dollars. Note 3 Pa on During the year the chanty pai (£9578) {2023 £9844) in his capaci a salary of $12000 of operations in Wietnam. as Nots 4 Currnn Transactions in Vietnam were carried out in Vietnamese dong and Unrted States dollars. Bank accounts in v￿tnarn and record keeping vmre done in United Ststes dollars. An average exchange rate of VND 24000 to $1 was used for day to day transactions. An average exchange rate of $1.2529 to £1 was used for the purposes of these account8 wilh a of 51.2014 lo £1 for the year end balanc•$