Bernard van Leer Foundation l Annual Report 2012
Photography
Auditor ’s repor t
Page 4 Child-based Community Development project.
Independent auditor’s report To: the Board of Trustees and the Management of Stichting Bernard van Leer Foundation
Odisha State, India. Photo: Jim Holmes. Page 6 Scheveningen, The Hague, Netherlands. Photo: Courtesy Leontien Peeters.
Report on the financial statements
Page 9 Municipal early childhood care and development project. Mazán, Loreto State, Peru.
We have audited the accompanying financial statements 2012 of Stichting Bernard van Leer Foundation, The Hague, which comprise the balance sheet as at 31 December 2012, the statement of income and expenditure account for the year then ended and the notes comprising a summary of the accounting policies and other explanatory information.
Photo: Courtesy Asociación Red Innova. Pages 10–11 Sociedade Viva Cazuza Project. Rio de Janeiro, Brazil. Photo: Jon Spaull. Page 17 Two girls playing outside at home on their shamba (farm) in Kisumu, Kenya. Photo: Wendy Stone.
Management’s responsibility Management of the Foundation is responsible for the preparation and fair presentation of the financial statements in accordance with the Guideline for annual reporting 640 ‘Not-for-profit organisations’ of the Dutch Accounting Standards Board. Furthermore, management is responsible for such internal control as they determine is necessary to
Page 18 Primary schools activity held during the Festival Classique in June 2012. The Hague, Netherlands. Photo: Marjolein Busstra/Leg Fles. Page 24 (left) Poster for Kies Nu Voor Kinderen campaign. The Netherlands. Photo: Chiel Wollaert, with a special
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
thanks to BBMP/SWP. (right) Peruvian Armada boats with early childhood multi-
Auditor’s responsibility
sector teams to do home visits in remote communities in the Peruvian Amazon. Photo: Courtesy Ministry of Women
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Dutch law, including the Dutch Standards on Auditing. This requires that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements
and Vulnerable Population, Peru. Page 25 Activity held in a home setting with young Roma children. Photo: UNICEF/SWZ/2011/John McConnico.
are free from material misstatement.
Page 31
Lieutenant Janet Duran participating in the project Police
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial
Page 32 Participants in Village Savings and Loan Associations
Forces and Social Norms. Huancayo, Junin, Peru. Photo: Courtesy IPROMIF.
statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial
activities. Nakapiripirit district, Uganda. Photo: Patrick Mugisa. Page 33 Cartoon created in collaboration with resourceful artists to present children’s views on how to talk sensitively
statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
about abuse with children. The Netherlands. Photo: Courtesy Alexander Stichting. Page 34
Drawing by a child from favela Santa Maria, Rio de Janeiro, Brazil, as part of research that revealed that children still had intense memories of the public violence they had witnessed. Photo: Courtesy Centro de Criação de Imagem Popular.
Page 39 Solar panels installed in one of the houses in an
Opinion In our opinion, the financial statements give a true and fair view of the financial position of Stichting Bernard van Leer Foundation as at 31 December 2012, and of its result for the year then ended in accordance with the Guideline for annual reporting 640 ‘Not-for-profit organisations’ of the Dutch Accounting Standards Board.
unrecognised village on the outskirts of the Arab-Bedouin town of Rahat, Israel. Photo: Courtesy AJEEC- NISPED. Page 41 Children playing at the permanent seasonal migrant workers camp in Karagöçer, near Karatas, , Adana, Turkey. Photo: Marc Mataheru/Bernard van Leer Foundation. Page 43 Poster announcement from the Clinton Global Initiative
The Hague, 14 March 2013
Annual meeting 2012, session on ‘Investing in young
KPMG Accountants N.V.
children –an irresistible opportunity’. Page 45 Child-based Community Development project. Odisha
J.A.A.M. Vermeeren RA
State, India. Photo: Jim Holmes.
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Pages 68–69 Musharakah Trust for Arab ECCD in Israel. Photo: Barbara Rosenstein. Page 76 Home visiting programme in Rio Tambo, Junin State, Peru. Photo: Courtesy Red Innova.