Child In Need India

Trustees' Annual Report and Accounts
for the year ending 30th September 2008

Trustees' annual report
Financial summary
Independent examiners report
Statement of financial activities
Balance sheet
Notes to the accounts

Independent examiners’ report to the trustees of   Child In Need India (CINI)

Charity number 1092674

Accounts for the year ended 30 September 2008 (pages 14-22)

Respective responsibilities of trustees and auditors

The charity’s trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act), as amended by s.28 of the Charities Act 2006) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts (under section 43 of the Act, as amended),
• to follow the procedures laid down in the General Directions given by the Charity Commission (under section 43(7)(b) of the Act, as amended), and
• to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by Child In Need India (CINI) for the year ended 30 September 2008 and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

1. which gives me reasonable cause to believe that in, any material respect, the trustees have not met
the requirements to ensure that:

• proper accounting records are kept (in accordance with section 41 of the Act); and
• accounts are prepared which agree with the accounting records and comply with the accounting
  requirements of the Act; or

Patricia Monks, ACA

Monks Vaughan Limited
38 Watchetts Road
Camberley
Surrey, GU15 2PB

Date: 12 February 2009


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1. Basis of accounting

The financial statements have been prepared under the historical cost convention, and in accordance with applicable United Kingdom accounting standards. The financial statements are drawn up to reflect the format of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities”, published in March 2005. The accounting policies have been applied consistently throughout the year.

Changes to the basis of accounting: There has been no change to the accounting policies since last year.

Changes to previous accounting: No changes have been made to accounts for previous years.


2. Accounting policies

Incoming resources

Recognition of incoming resources: These are included in the Statement of Financial Activities
(SoFA) when:

• the charity becomes entitled to the resources;
• the trustees are virtually certain they will receive the resources; and
• the monetary value can be measured with sufficient reliability.

Incoming resources with related expenditure: Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.

Grants and donations: Grants and donations are only included in the SoFA when the charity has
unconditional entitlement to the resources.

Tax reclaims on donations and gifts: Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.

Volunteer help: The value of any voluntary help received is not included in the accounts but is described in the Trustees’ annual report.

Investment income: This is included in the accounts when receivable.


Expenditure and liabilities

Liability recognition: Liabilities are recognised as soon as there is a legal or constructive obligation
committing the charity to pay out resources.

Governance costs: Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

Support costs: Support costs include central functions and have been allocated to activity cost categories based on staff time and other costs by their usage.


Assets

Tangible fixed assets for use by charity and depreciation: Tangible fixed assets (computers) are capitalised if they can be used for more than one year, and cost at least £300. Depreciation is calculated on a straight line basis over their expected useful economic lives (two years).



3. Incoming resources

4. Resources expended

CINI’s main activity is to fundraise for work undertaken by the Child In Need India in Kolkata, to improve health, nutrition, education and protection for women and children in India. Charitable expenditure totalled £292,696; £290,352 of this was spent on project funding in India, and the remaining £2,344 was spent on CINI’s involvement on planning and monitoring this work.

Fundraising costs incurred were £64,074, with a further £11,216 spent on two fundraising events. £7,479 was spent on governance, which includes preparing annual reports and accounts, the cost of trustee meetings, risk assessment activities and strategic planning.


5. Support costs

Support costs totalled £9,710 and are calculated on the basis of estimated staff time spent on each activity.


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6. Details of certain items of expenditure

Trustee’ expenses
No trustee received any remuneration in respect of their role as trustees (2007: nil). Reimbursements were made to two Trustees totalling £1,122, for out-of-pocket expenses including: travel to attend trustee meetings, and other miscellaneous expenses (2007: two trustees £735).

Fees for examination of the accounts
The work of the Independent Examiner has been carried out on a pro bono basis (2007: nil).


7. Paid employees

CINI employed two full-time employees during in the year.

Pension scheme
In April 2008, the charity began providing and employer pension contribution equal to 3% of employee gross annual salary, via an individual stakeholder pension scheme, on the condition that the employee contributes a minimum of 1% of their gross annual salary.


8. Grant-making

During the year CINI sent project funding totalling £290,352 to the Child In Need India in Kolkata, India, to improve health, nutrition, education and protection for women and children in India (2007: £120,350).

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9. Tangible fixed assets

All fixed assets (two computers) are used in direct furtherance of the charity’s objectives.

10. Debtors and prepayments

11. Creditors and accruals

12. Restricted income funds

Movements of major funds

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13. Additional Disclosure
CINI received £20,000 in the year ended 30 September 2008 (2007: £30,000) from Friends of CINI,
a charity recognised in Scotland, which had received a major donation which was made, in part, to
establish international branches to raise funds for Child In Need India’s work

Why support CINI? CINI helps poor mothers and children in India break free of the inter-generational cycle of poverty, malnutrition and ill health. CINI has a strong track record of bringing about sustainable improvements in nutrition, health, education and child protection. CINI is an Indian NGO with local staff working with local communities and local government to bring about lasting change. CINI help poor mothers and children regardless of their religion, caste or ethnicity. CINI provide nurturing support at key stages in the life cycle – childhood, adolescence and pregnancy helping mothers lay the foundations for a happy and healthy future for their children. CINI ensures project beneficiaries are able to influence policies, play a role in delivering services, and provide feedback on existing programmes. CINI not only helps mothers and children directly, we also act as a “Mother NGO” for North East India, sharing best practice with government and other NGOs, so that more people can benefit from our work.

How to support CINI Please send donations to: CINI, 11 Mowll Street, London, SW9 6BG Other ways you can help include: Leaving a charitable legacy Asking a company or charitable trust, to which you have links, to support CINI’s work Pledging a regular donation Organising a sponsored event, or setting up a supporter group to run an event in aid of CINI Donating your time or expertise to support the charity’s fundraising or campaigning activities

click here for part one of this Trustees' Annual Report and accounts

click here for full printable version of this Trustees' Annual Report and accounts (pdf)


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