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REGISTERED COMPANY NUMBER: 09626572 (England and Wales)
REGISTERED CHARITY NUMBER: 1169234
























REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

AURORA CHILDREN'S FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)

AURORA CHILDREN'S FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 June 2024










Page

Reference and Administrative Details 1

Report of the Trustees 2 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6

Notes to the Financial Statements 7 to 9

AURORA CHILDREN'S FOUNDATION

REFERENCE AND ADMINISTRATIVE DETAILS
For The Year Ended 30 June 2024



TRUSTEES P Mohindra Director
J Pearson Director
A Rupp Director


REGISTERED OFFICE Equinox House
Clifton Park Avenue
Shipton Road
York
North Yorkshire
YO30 5PA


REGISTERED COMPANY NUMBER 09626572 (England and Wales)


REGISTERED CHARITY NUMBER 1169234


INDEPENDENT EXAMINER Fortus Limited
Business Advisors & Accountants
Equinox House
Clifton Park, Shipton Road
York
Yorkshire
YO30 5PA


PRINCIPAL OFFICE 11 Fairways Drive
Harrogate
HG2 7ES

AURORA CHILDREN'S FOUNDATION (REGISTERED NUMBER: 09626572)

REPORT OF THE TRUSTEES
For The Year Ended 30 June 2024



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2024. The trustees have adopted the provisions of 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 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
In setting the objectives and planning the activities for the year, the Trustees have given careful consideration to the Charity Commission's guidance on public benefit. The company is a charity and exists for the relief of sickness and the preservation of good health among people, in particular children residing permanently or temporarily in Uganda. This objective is achieved by:

- Providing food to children's wards in hospitals;

The company is collaborating with the Uganda Cancer Institute (UCI) and the International Initiative for Pediatrics and Nutrition (IIPAN), Columbia University Irving Medical Center, to supplement the food provided for paediatric oncology patients at the UCI. We're providing specialised formula feeds and nutritional foods tailored for children suffering from severe malnutrition and cancer to improve their nutritional status.

The funds provided to UCI are designated for purchasing food ingredients for the food program, including formula feed and nutritional foods for the pediatric inpatient ward, as well as porridge meals for the pediatric outpatient ward. These funds directly contribute to improving the nutritional status of the patients, aligning with our charitable purposes.

ACHIEVEMENT AND PERFORMANCE
There were no events in the year.

The charity raised £7,494 in donations in the year.

FINANCIAL REVIEW
Financial position
Following successful fundraising events in previous years, we've accumulated sufficient funds to sustain operations for the next few years, resulting in reduced donation amounts since 2020. The UCI is currently in the process of hiring additional kitchen staff to support the food program, which IIPAN's dietician on the ward currently manages. While the program is operational and we have a secured food supplier, UCI is undergoing a procurement process to potentially change suppliers. Once this process is complete and a regular food supplier is confirmed, we will resume quarterly payments. Additionally, UCI has received numerous food donations from the public since 2022 when the food program resumed after a break due to COVID-19 restrictions (2020-2022), reducing the need for our payments temporarily. Since 2022, we have only been required to send three payments (October 2022, July 2023, and February 2024), and we are hoping that everything will be finalised shortly so that the quarterly payments are consistent.

Investment policy and objectives
At present the Trustees are looking into other projects that will assist the charity in completing its objectives, once appropriate projects have been identified the reserves will be used to action these plans.

Reserves policy
Reserves are currently being held whilst the trustees identify appropriate projects to work on. The current level of reserves are sufficient to cover several years of expenses, with the current annual budget for the food program set at 24,880,000 Uganda Shillings.

FUTURE PLANS
The trustees plan to hold yearly events when possible to raise funds and continue to donate this to maintain the ongoing projects.


AURORA CHILDREN'S FOUNDATION (REGISTERED NUMBER: 09626572)

REPORT OF THE TRUSTEES
For The Year Ended 30 June 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a memorandum and articles and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees
The directors of the company are also charity trustees for the purpose of charity law and under the Company's Articles.

If the charity identifies the need for new trustees. This may be because vacancies have arisen through resignations, or it may be that existing trustees have decided that one or more new trustees with specific skills are needed to help run the charity more effectively. The trustees agree what skills, experience and knowledge are needed, and write it down in the form of a short job description and person specification. The trustees agree responsibilities and a process for recruitment; in doing this, they take care to comply with any specific requirements set out in the charity’s governing document. Some of the work may be delegated to a sub-group of trustees, but the whole trustee board remains in full control of the process and decisions.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 20 January 2025 and signed on its behalf by:





A Rupp - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
AURORA CHILDREN'S FOUNDATION


Independent examiner's report to the trustees of Aurora Children's Foundation ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself 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, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 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
4. the accounts 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)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Andy Northern

Fortus Limited
Business Advisors & Accountants
Equinox House
Clifton Park, Shipton Road
York
Yorkshire
YO30 5PA

Date: .............................................

AURORA CHILDREN'S FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES
For The Year Ended 30 June 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 (1,863 ) 7,494

EXPENDITURE ON
Raising funds 3 34 89

Charitable activities
Money sent to Uganda 2,943 1,503

Other 3,681 504
Total 6,658 2,096

NET INCOME/(EXPENDITURE) (8,521 ) 5,398


RECONCILIATION OF FUNDS
Total funds brought forward 45,362 39,964

TOTAL FUNDS CARRIED FORWARD 36,841 45,362

AURORA CHILDREN'S FOUNDATION (REGISTERED NUMBER: 09626572)

BALANCE SHEET
30 June 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
CURRENT ASSETS
Cash at bank 37,432 45,920

CREDITORS
Amounts falling due within one year 6 (591 ) (558 )

NET CURRENT ASSETS 36,841 45,362

TOTAL ASSETS LESS CURRENT LIABILITIES 36,841 45,362

NET ASSETS 36,841 45,362
FUNDS
Unrestricted funds 36,841 45,362
TOTAL FUNDS 36,841 45,362

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 20 January 2025 and were signed on its behalf by:





A Rupp - Trustee

AURORA CHILDREN'S FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 June 2024


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit 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 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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 committing 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 basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within the categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

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 restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.


AURORA CHILDREN'S FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 June 2024


2. DONATIONS AND LEGACIES
2024 2023
£    £   
Donations 1,137 7,494
Donations refunded (3,000 ) -
(1,863 ) 7,494

3. RAISING FUNDS

Raising donations and legacies
2024 2023
£    £   
Support costs 34 35

4. SUPPORT COSTS
Governance
Finance costs Totals
£    £    £   
Raising donations and legacies 34 - 34
Other resources expended - 3,681 3,681
Money sent to Uganda 30 - 30
64 3,681 3,745

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023.



AURORA CHILDREN'S FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 June 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Accrued expenses 591 558

7. RELATED PARTY DISCLOSURES

Key management remuneration was £nil (2022 - £nil) in the year.