FMN Annual Report 2018

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forget me not

ANNUAL REPORT 2018


Contents

1

Welcome Craig Manley, President

2

Year in Review Andrea Nave, CEO

5

Prevention

projectHELP Home for Life Change Agent Program Nanna Project Scholarships

9 Rescue 10 Reunification Nepal Uganda

12 Advocacy & Research 14 Financial Report 21 Dreaming

Welcome Welcome to another incredible year working with Forget Me Not. As our work makes its impact across the globe we are always aware of the brave hearts driving change on the ground locally for brighter futures for some of the most vulnerable children in the world. Each year this work grows and the difference made to real children’s lives and their families brings hope and an ability for all involved to reach their potential. Some say charity begins at home and Forget Me Not is proof that charity knows no bounds. I have great pride in presenting this report to our friends, donors, subscribers, volunteers, supporters and beneficiaries. This past year many generous people have hosted events that raise funds and awareness for the work we do. Without this great effort we would not be able to achieve our goals. A few stand-outs from the year include:

Forget Me Not Australia Ltd

Our ongoing long-term partnerships with Kate Curry, owner The Zen Den and inventor of InCharge Box in Melbourne, and Dui Cameron and the Boom Shankar team: we wholeheartedly embrace the Big Love, Big Life standpoint of these two passionate FMN partners!

Charity Number CH1521 Australian Company Number 610 061 679 Australian Business Number 55 469 493 449

Our partnership with the Intrepid Foundation has helped us rescue more children in Nepal, and together we promoted an excellent dollar-matching fundraising campaign raising even more dollars for more kids!

www.forgetmenot.org.au

Our long time friends at Villa Rustica donated proceeds from refreshment sales during the North Coast Mud Trail. Change Agents Olivia Hay and Thomas Biden made a mess with locals at our second annual Colour Stampede and some fun loving ‘Traffick Stoppers’ raised funds and ran the Sunshine Coast Marathon in August.

enquiries@forgetmenot.org.au +61 412 739 114 PO Box 245 Corinda Q Australia 4075 Chairman Craig Manley CEO Andrea Nave Board of Directors Pete Mackay Michelle Hay Kate van Doore Greg Biggs


Brisbane entrepreneurs Emily and Ajanta hosted an exclusive Q&A session with FMN CEO Andrea Nave and Cambodian Children’s Trust MD Tara Winkler at their boutique bar Can You Keep A Secret? in Woolloongabba. This was an opportunity for us to start telling the story of our collaboration with CCT to have greater impact, working together to end the orphanage era. I’d like to make special mention of my wife Mel and to volunteer producer Ange Field who expertly delivered the BLOOM, event that introduced our friends and supporters to our global work in ending the orphanage era. Another team of pedal powered heroes hit the coastal tracks of Kerala as part of Matt Brice’s annual Cycle for Brighter Futures in Southern India. Champion effort mate! This is our major fundraiser for projectHELP, along with our Remarkable Teachers Fund established by FMN Board Member Greg Biggs. We are grateful for another incredible year in partnership with Lakshya Aakriti Foundation, particularly Diptesh and Puja Singh, bringing hope and dignity to slum communities in Delhi. In November FMN co-founder Kate van Doore was awarded an Anti-Slavery Australia Freedom Award for her encouraging work to have orphanage trafficking recognised internationally as a form of modern slavery that we must combat together. Her work is inspirational. Earlier in the year Kate and Andrea gave evidence at the Australian Parliamentary Inquiry into whether Australia should have a Modern Slavery Act. Both have given countless interviews and done a magnificent job of highlighting the issues so that change for children can follow. Together with my co FMN Board members, I was privileged to mentor a cohort of young Australian and Nepali Change Agents for a 7-day professional and personal development cultural exchange in Kathmandu in December. The future is in good hands. Special thanks to our Aus/Nepali delivery team led by Emmalene Travers.

June saw NRL legend Billy Moore and Kingfisher Bay Resort join forces to host a fabulous ‘Long Lunch’ for the Hervey Bay business community on beautiful K’Gari which again generated vital funds whilst educating guests about the harsh reality of orphanages and impacts on children within them. My thanks to team in Nepal led by Ms Anju Pun our FMN Country Director and Mr DB Lama from our in country partner The Himalayan Innovative Society for their continued dedication and unfaltering commitment to the rescue and reunification goal of getting every child out of institutions and back with family, where they belong. It is challenging and sometimes downright dangerous work for our Reintegration team trekking to rural and remote areas searching for families. Huge thanks to our generous Rescue Crew who help fund this work. Thanks also to Patrick Ruhweza, Nambi Halima and Melissa Faulkner, the team who look after our projects in Uganda and to Diptesh Singh in India. Your passion is palpable and we can see how important the work you do is by the smiles on the faces of the lives you’re impacting. Thanks for making every dollar raised stretch so far! Truly remarkable work! My deepest gratitude to my colleague and friend Andrea Nave who never fails to astound me with her passion and enthusiasm to get the job done, and get it done right! Finally, the Forget Me Not Board have shown outstanding commitment throughout 2017-18 financial year and I thank members Kate van Doore, Greg Biggs, Michelle Hay and Pete Mackay for always bringing their A game. It’s our role to raise the funds so that our implementing partners have all that they need to make the magic happen on the ground. We couldn’t do it without you. Thank you one and all for a superb year, one that we can all be proud of. Craig Manley President

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Year in Review

STOP PRESS The Modern Slavery Bill 2018 passed the House of Representatives on 17 September 2018 and is on the way to the Senate – this legislation means Australia is the first nation in the world to recognise orphanage trafficking as a form of modern slavery. This incredible opportunity for Forget Me Not to play a vital role once again, has demonstrated through ReThink Orphanages Network, the power of collaboration and united voices for change.

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Each year I sit to write my report and I am overwhelmed by the generosity of our donors and partners who believe so passionately in this work. At the beginning of the year I had the realization that there is strength in numbers and worked with more determination to network and collaborate with like-minded people, organisations and businesses. This process has delivered some new and exciting opportunities to work together to achieve common goals. One such partnership is with The Intrepid Foundation who funded our work in Nepal not only for the rescue of children from illegal and abusive orphanages but for essential research and advocacy. In February, on the strength of this partnership and in cooperation with the Government of Nepal, we undertook the formal assessment of the country’s 2nd largest orphanage with a population of 301 abused, starving and neglected children. The decision to remove the children and work toward the closure of the orphanage is an historic landmark decision for Nepal. We are proud to be working along side the Government and taking the lead for these children, many of who have been missing from family for more than 10 years. As our skilled team in Nepal put together cases for each child and begin the work of family tracing we are delighted with the results to date. This work is ongoing and will take many years and missions to remote areas of the country to rebuild the children’s lives. This progress is the practical impact of strong partnerships. In July 2017 Forget Me Not Australia made a written submission to the Australian Government during the Modern Slavery Inquiry. Following our submission I gave evidence at the Inquiry on 2 August 2017 and again in a special session on 17 August 2017, on the issue of how Australia contributes to orphanage trafficking as a form of modern slavery. The Modern Slavery Inquiry considered ‘Orphanage trafficking’ extensively with resulting recommendations made in Chapter 8 of the ‘Hidden in Plain Sight’ Final Report. Forget Me Not is all about families and I continue to be overwhelmed with gratitude for the dedicated FMN global family that I work with every day. I’d like to acknowledge and thank most humbly the continued commitment of our Board, our generous donors and volunteers throughout the year. Without each of you and your offering, we simply wouldn’t be able to deliver on our vision and mission. It is truly a privilege to hold this position of CEO of Forget Me Not Australia. Andrea Nave CEO


PREVENTION

We believe children belong in families. By providing essentials for families to stay together, we believe children have significantly brighter futures. All of the children we are supporting through full, or part, education scholarships are achieving excellent results and progressing well through their studies.

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Our work in India benefits slum dwellers and rag pickers in Kalyanpuri Slum (East Delhi) and an abandoned farmer’s community in Rajghat (Central Delhi). projectHELP aims to improve health, education, livelihood and possibility for these communities.

Health

Education

Livelihood

Possibility

We conduct regular health screening and provide medical supplies and medications as well as multi vitamins and nutritionally enhanced milk and biscuits.

We are proud to report that we have 1300 students enrolled at our Brighter Futures Study Centres. Our goal is to get every child living in the slums, off the street and into school.

Tailoring remains our most popular skills development program for women. Women are able to earn a good income working from home upon completion of their course.

Watch this space for news of our community band!

This year Dr Ahmed also conducted health awareness campaigns specifically targeting women and children. One focus was on maternal and sexual health, another was to combat malnourishment. Seventy percent of children were found to be slightly malnourished. When Kalyanpuri Slum was attacked by arsonists, friends of Forget Me Not donated 70 high quality tents in time for Winter.

Unfortunately children living in slum communities are at risk of being: recruited into criminal gangs; forced into child labour; and sex trafficking. Most Brighter Futures students are school drop-outs or have never attended school. This year 90 children sat the formal school entrance examination and 37 of those have been enrolled in mainstream schools. This is a fantastic achievement. Extra-curricular activities are encouraged through partnerships with skilled volunteers. A group of 65 children were provided with dance training and performed a gala to share their new talents with friends and family in the community. The gala was attended by some important guests including Delhi State Government official Mr Raju Dhingan who gave great praise and awarded the show.

Two women have been selected to undertake advanced needlework training with the intention they will train others in the community with these skills. Twenty women have learned jewellery making.

This year a group of boys from Kalyanpuri Slum have enjoyed music tuition with the goal to build community, celebrate diversity, engage young people and share joy through entertainment. At some point the band may also serve as another income generation stream so the boys can support themselves and their families.

Thank You Our major fundraisers for this essential work in India is through Matt Brice’s Cycle for Brighter Futures and Greg Biggs’ Remarkable Teachers Fund. We continue to seek Indian funders to invest in projectHELP initiatives and are pleased with developments in this area in the past year.

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“We rescued a family of three children who were on the verge of death as they lived an extremely life threatening lifestyle. The children, who were below five years old, lived in a structure which put them at a high risk of being burnt by fire as they used the same structure for both accommodation and cooking.�

We also help keep families together through our Home for Life program, encouraging brighter futures for children and young people who would otherwise be at risk of trafficking or slavery or worse.

Patrick Ruhweza, Program Coordinator FMN Uganda

Change Agent Program (CAP) Countless families and communities in rural and remote areas of Nepal are targeted through our Change Agent Program to prevent instances of trafficking and re-trafficking of children into institutions. Change Agents (CAs) provide families with information about the detrimental effects on the overall wellbeing and development of a child, and empowers communities to better detect and report instances of child trafficking into orphanages. Some young people with lived experience of FMNs previous children’s home have been trained and mentored as CAs. In partnership with Acts of Kindness Collective, to date over 16,000 people have been reached and based on learnings, achievements and needs assessment from the successful pilot program in Jharlang, we have expanded the prevention program to other villages this year.


Sometimes children are unable to live with their parents. Kinship care offers substantial lifelong benefits because children are growing up in the loving care of family members who believe in them. Our Nanna Project helps grandmothers to raise their grandchildren by providing financial assistance with school related costs. Our program also provides mentoring and individual career counselling. Like projectHELP, the focus is on self-sustainability through health, education, livelihood and possibility. We have been moving ahead smoothly this year and continue to work closely with families, schools and children ensuring at-risk families are not put in a vulnerable position or subject to child trafficking. This year has seen our team in Uganda facilitate the education of eighteen children and monitor the progress of eight young adults who have transitioned into independence. We are currently supporting seven young people in vocational training, learning valuable skills that will allow them to seek employment or work for themselves - an opportunity that wouldn’t exist without the project. We also have four young people in secondary studies with dreams of being nurses and teachers working hard to earn the grades that will support their dreams. In primary school we currently have seven children who are developing their numeracy and literacy skills that will see them into the later stages of study and bright and hopeful futures. We work hard to ensure that the children are in school and support their health and wellbeing at home where necessary. Working closely with families and schools is seeing a rise in the responsibility taken on by the children and their families and the care and support provided by teachers and staff at the school. We continue to liaise with other local organisations to ensure that the children and families are connected and supported in all areas of need.

“My highlight for this year was definitely the Nanna Project gathering in January 2018 which was predominantly ran and hosted by the older children of the project. It was fantastic to see them step up and take charge of organising and looking after the younger children, cooking, cleaning, DJing and running the ins and outs of the day.” Mel Faulkner Nanna Project Founder & Coordinator

“I can’t imagine that I am about to complete my University degree. My aunt also can’t believe that I have studied up to the University level. Bless Forget Me Not for loving the children of the world.” Hannah, Uganda

Scholarships We are beaming with joy watching the children grow from childhood to teenagers and then young adults, advancing in their education with our constant mentoring and career guidance. This year we made a point to ensure all children receive an education with purpose. We have been encouraging the pursuit of practical vocational education with the goal of self-determination and strengthening families and communities. Given the high unemployment levels in Uganda, we aim to equip young people with both skills and knowledge. These future chasers are training to become nurses, fashion designers, plumbers, mechanics, hotel managers, hospitality professionals, beauticians, carpenters, tailors and electricians. We are preparing them for gainful employment or self-employment. This is contrary to the academic pathway other young people are taking which seems to be adding to the very high levels of unemployment in Uganda.

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“Children in my country are no different than Children in your country. Love them by loving their families and investing in their communities.” Anju Pun, Country Director FMN Nepal

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RESCUE Our major rescues this year were all conducted in Nepal. In 2017, seventeen boys and eleven girls were rescued from three abusive and exploitative orphanages in Chitwan (October), Lalitpur (November) and Rupandehi (December). In February 2018, our team was engaged by Nepal Government to investigate an orphanage in Chitwan. We discovered 301 children living in abusive and exploitative conditions. We worked closely with CCWB and DCWB Chitwan through a series of official interventions before the ultimate decision was made to shut the orphanage down and begin the family reintegration process for all children held there. Our team provided technical and financial assistance to CCWB and DCWB Chitwan to transform Asha Orphanage into a transit home and urgently progress with family tracing and reunification.

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REUNIFICATION Uganda In 2011 Forget Me Not rescued 39 children from an abusive orphanage in Uganda. FMN reported the crime to the authorities who investigated and closed the orphanage down. The family tracing and reunification process has been long and arduous. Four children were placed in interim care at New Beginnings Children’s Home during this process. These children had no recollections from their childhood homes or communities that meant family tracing was particularly difficult. Eventually families were found for two of the children but detective work continued for the other two. A breakthrough was made in 2017 when Patrick met with the former orphanage trader who mistakenly disclosed a crumb of information. This led to another fact-finding mission to the village where the orphanage was established and further crumbs of family connection ensued. One piece of information led to the other until we located a child’s relatives 350kms away. We found her family and also came to know that she had a biological sister. This child’s mother had died many years ago and there was no idea about the existence of any siblings. When these sisters met there was excitement and tears of laughter and joy flowed. Reuniting families is heartfelt work with deeply satisfying good news stories we are proud to experience and share. We will continue searching for families for every child rescued but you can rest assured that all of them are in good health, attending school consistently and achieving their very best with support and guidance from the families, communities and Forget Me Not.

“It was a magical moment for all of us as we watched Grace meet her younger sister, as we listened to Grace talking to her grandmother on phone, as we heard Grace’s stepfather talk to her for the first time since the time she was taken to the orphanage in 2006 at the age of four years.” Patrick Ruhweza, Program Coordinator FMN Uganda

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Nepal This year we have reunited 84 children. Most have been reintegrated with their biological families (83%) or placed in kinship care (11%) or foster care (1%). Only 5% were referred to long-term care as an absolute last resort while we continue to trace family members for them. Three young people are supported in Independent Supervised Living. So far we successfully reunited 56 (29 boys and 27 girls) of 142 assessed children held at Asha Orphanage in Chitwan in the first 18 days of our mission! These children were trafficked from 19 districts of Nepal. Our team was professional and purposeful with every decision made. Children and families were supported extensively throughout the emotionally charged process. Most families were reunited for the first time after years of no contact, some up to twelve years. We have recently completed family tracing and assessments for 24 children from Dhading district. Despite severe monsoon and dangerous landslides at this time, our team conducted a 10-day mission and found families for all 24 children. We rejoice every time our team check in to report another family has been found! Our team travelled to 28 of 77 districts across nepal to conduct 186 monitoring visits to 80 reunified children. We are proud to report 36 cases have been closed due to full and safe reintegration with family and community. Managing the Asha Orphanage transition and family reintegration process collaboratively is our major task for 2018.


ADVOCACY and RESEARCH For the last few years, we have focused our advocacy and research efforts on the recognition of the recruitment of children into orphanages for the purpose of exploitation as child trafficking. This is called orphanage trafficking.* In July 2017, we saw the first mention of how volunteering and visiting orphanages contributes to the trafficking of children in the Nepal narrative of the United States Trafficking in Persons (TIP) Report. This was a watershed moment for Forget Me Not as we have been working on this issue and advocating with our partners The Himalayan Innovative Society. In 2017, the Australian Parliamentary Inquiry into whether Australia should have a Modern Slavery Act consider the issue of orphanage trafficking extensively. Forget Me Not made several submissions to the Inquiry including submissions from survivors of orphanage trafficking. Kate van Doore and Andrea Nave gave evidence to the Inquiry on 2 August 2017 outlining Forget Me Not’s experience in orphanage trafficking and why Australia should take action to prevent it. The final report of the Inquiry, Hidden in Plain Sight, devoted an entire chapter to making recommendations about how Australia should take steps to prevent orphanage trafficking occurring in developing nations. We have continued as a Steering Group member of ReThink Orphanages Netwok which was successful in amplifying the orphanage trafficking message in the Inquiry. The story of Forget Me Not has been critical in these developments. We are encouraged by what we have achieved with many partners, and proud that these developments will have a tangible impact on how orphanages are regarded.

Some media: Exploiting children in orphanages recognised as trafficking Child exploitation fears drive push to outlaw orphanage tourism ABC News 2 August Overseas orphanages under scrutiny as Australians told to withdraw support Opinion: Caring Australians are being exploited by ‘orphanage tourism’ Modern Slavery in the UK and in orphanages The race to rescue Cambodian children from orphanages exploiting them for profit Foreign orphanages face scrutiny Stop orphanage volunteering and reduce child exploitation

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*Kathryn E. van Doore, ‘Paper Orphans: Exploring Child Trafficking for the Purpose of Orphanages’ (2016) 24(2) International Journal of Children’s Rights 378.


Change Agent Program Our major advocacy project is our Change Agent Program, recruiting and mentoring Change Agents to help end the global orphanage crisis. Change Agents educate families and communities on the harms of institutionalisation, empowering communities to better detect and report instances of child trafficking into orphanages. The Change Agent Program in Australia mobilises young people to: raise awareness about child trafficking into ‘orphanages’; warn people about the consequences of ‘voluntourism’; and, raise funds to enable FMNs anti-child trafficking work.

Change Agent Exchange Twelve of our finest CAs from Nepal and Australia joined forces for FMNs inaugural international Change Agent Exchange (CAE), a 7-day intensive residential leadership, personal and professional development program in Kathmandu, Nepal from 10 to 16 December 2017. Throughout the CAE participants displayed remarkable talent and stamina. The program was robust and participants met every challenge with courage and candour. They embraced every element of the Change Agent Manifesto, being: connected; curious; paragons; storytellers; intrepid; allies; and, agents. Transferable skills developed during the CAE include: leadership; creative thinking; interpersonal; relationship building; oral and written communication; ability to work reflectively and collaboratively in a team environment; working independently; time management; problem solving; group facilitation; conflict resolution; event and activities marketing; negotiation; and, administration. All twelve CAs are working to achieve goals set at the Exchange.

“In December, I was very fortunate to accompany 12 impressive young adults on the inaugural international Change Agent Exchange in Nepal. Observing these talented, big hearted individuals embrace the program, develop skills, make new friends and most importantly develop initiatives to cease child trafficking was indeed wonderful. It was also heartening to witness the rebirthing of Kathmandu after the devastating earthquake of 2015. Once again I found myself marvelling at the resilience of the Nepalese people and the personal sacrifices our team make in ensuring trafficked children are reunited with their families.” Michelle Hay, FMN Board Member


FINANCIALS Forget Me Not Australia Limited ABN: 55 469 493 449

AUDITED FINANCIAL REPORT For the year ended 30 June 2018

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Forget Me Not Australia Limited

CONTENTS Statement of Income and Expenditure Balance Sheet Notes to the Financial Statements Statement by Members of the Committee Independent Audit Report

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Forget Me Not Australia Limited

Statement of Income and Expenditure For the year ended 30 June 2018

INCOME Change Agent Program (CAP) Intrepid Partnership Bloom Donations Paddle Rescue Crew Fundraising Onyabike Sponsorship Visitors Trip Income Interest Received

30-Jun-18

14,419.48 100,255.74 43,237.71 175,875.60

30-Jun-17 44,980.49 73,174.11 123,549.95 24,222.50 61,001.15 38,950.66 71,688.10 34,366.00 860.85

41,635.70 22,785.20 15,361.12 117,191.85 29,975.15 870.12

TOTAL INCOME

561,607.67

472,793.81

TOTAL INCOME

561,607.67

472,793.81

EXPENSES Accountancy Advertising Administration Expenses Bank Charges Bloom Costs Bookkeeping CAP Expenses Computer Expenses Consultants Fees Conventions Depreciation Donations / Sponsorships Fees and Charges Fundraising Fuel FMNCH Vehicle Insurance Merchant Fees Onyabike Expenses Paddle Expenses Rent Superannuation Telephone Travel and Accommodation - Inter Travel and Accommodation Visitor Trip Expenses Wages Wages - Management Workcover TOTAL EXPENSES NET PROFIT

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870.00 1,851.45 4,213.06 11.30 14,984.40 385.00

869.00 3,206.24 8,031.13 187.30 1,347.50 24,927.79 540.00 9,551.66 3,594.00 1,086.00 227,177.07

636.77 5,118.30 688.01 871.00 280,399.71 945.00 6,399.92 121.50 2,042.07 1,325.71 7,678.19

14,865.80 492.01 2,341.74 4,195.84 7,603.87 26,135.67 10,800.00 10,951.52 102.86

10,400.00 11,125.12 10,208.27 4,045.74 25,376.78 37,109.73 79,999.92 645.04

5,440.52 15,879.73 35,282.10 79,999.92 848.28 (507,451.99)

(495,457.55)

54,155.68

(22,663.74)

The accompanying notes form part of these financial statements.

These0statements should be read in conjunction with the attached audit report. FORGET ME NOT AUSTRALIA LIMITED 2018 ANNUAL REPORT

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Forget Me Not Australia Limited

Balance Sheet As at 30 June 2018

30-Jun-18

30-Jun-17

ASSETS CURRENT ASSETS Bank Nepal 1689 Bank Web Saver 3437 Bank Uganda 8565 Bank General 8566 Bank India 7390 Trade Debtors

2,343.32 24,432.41 3,362.68 48,267.77 7,847.66 2,250.00

TOTAL CURRENT ASSETS NON-CURRENT ASSETS Plant and Equipment Less Accumulated Depreciation

713.76 22,419.46 3,387.09 4,917.58 1,954.52 88,503.84

15,153.00 (13,785.00)

TOTAL NON-CURRENT ASSETS TOTAL ASSETS

33,392.41 15,153.00 (12,914.00)

1,368.00

2,239.00

1,368.00

2,239.00

89,871.84

35,631.41

LIABILITIES CURRENT LIABILITIES Superannuation Payable PAYG Withholding Tax Payable

2,672.03 4,304.18

2,518.71 4,372.75

TOTAL CURRENT LIABILITIES

6,976.21

6,891.46

TOTAL LIABILITIES

6,976.21

6,891.46

NET ASSETS

82,895.63

28,739.95

ACCUMULATED FUNDS Retained Earnings

82,895.63

28,739.95

TOTAL ACCUMULATED FUNDS

82,895.63

28,739.95

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The accompanying notes form part of these financial statements. These statements should be read in conjunction the attached audit report. THRIVINGwith VIBRANT CONNECTED 0 FAMILY COMMUNITY OPPORTUNITY Page 4


Forget Me Not Australia Limited

Notes to the Financial Statements For the year ended 30 June 2018

NOTE 1: STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES

a.

This is a special purpose financial report prepared for use by the committee and members of the association. The committee have determined that the association is not a reporting entity. The financial report has been prepared in accordance with the requirements of the following Australian Accounting Standards: AASB 110: AASB 1031:

Events after the Balance Sheet Date Materiality

No other Accounting Standards, Australian Accounting interpretations or other authoritative pronouncements of the Australian Accounting Standards Board have been applied. The financial report is prepared on an accruals basis and is based on historic costs and does not take into account changing money values or, except where specifically stated, current valuations of non-current assets. The following specific accounting policies, which are consistent with the previous period unless otherwise stated, have been adopted in the preparation of this financial report: b.

Property, Plant and Equipment Property, plant and equipment are carried at cost, independent or committee valuation. All assets, excluding freehold land and buildings, are depreciated over the useful lives to the association.

c.

Inventories Inventories are measured at the lower of cost and net realisable value. Costs are assigned on a first-in first-out basis and include direct materials, direct labour and an appropriate proportion of variable and fixed overhead expenses.

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These notes should be read in conjunction with the attached audit report. Page 5


Forget Me Not Australia Limited

Statement by Members of the Committee The committee have determined that the association is not a reporting entity and that this special purpose financial report should be prepared in accordance with the accounting policies outlined in Note 1 to the financial statements. The committee of the association declare that: 1.

the association keeps financial records in a way to properly record the association's income and expenditure and dealings with its assets and liabilities;

2.

the financial statements and notes, present fairly the financial position of Forget Me Not Australia Limited as at 30 June 2018 and its performance for the period ended on that date in accordance with the accounting policies described in Note 1 to the financial statements; and

3.

in the committee's opinion there are reasonable grounds to believe that the association will be able to pay its debts as and when they become due and payable.

This statement is made in accordance with a resolution of the Committee and is signed for and on behalf of the Committee.

President Signature

President Name

Treasurer Signature

Treasurer Name

Date

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Forget Me Not Australia Limited ABN 55 469 493 449

Independent Auditor's Report For the year ended 30 June 2018 We have audited the accompanying financial report of Forget Me Not Australia Limited, which comprises the balance sheet as at 30 June 2018, the statement of profit or loss for the reporting period then ended, notes comprising a summary of significant accounting policies and other explanatory information, and a statement by members of the committee. Management's Responsibility for the Financial Report Management is responsible for the preparation and fair presentation of the financial report in accordance with the accounting policies described in Note 1 to the financial statements and for such internal control as management determines is necessary to enable the preparation and fair presentation of a financial report that is free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on the financial report based on our audit. We conducted our audit in accordance with Australian Auditing Standards. Those standards require that we comply with relevant ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance about whether the financial report is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial report, 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 report 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 report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial report presents fairly, in all material respects, the financial position of Forget Me Not Australia Limited as at 30 June 2018 and its financial performance for the reporting period then ended in accordance with the accounting policies described in Note 1 to the financial statements. Basis of Accounting Without modifying our opinion, we draw attention to Note 1 of the financial report which describes the basis of accounting. The financial report has been prepared by management to satisfy the requirements of the association's constitution and to meet the needs of members. As a result, the financial report may not be suitable for another purpose.

B.Bus(Accounting) FIPA FFA DipFP Jill Hansen IPA Member #132956

Hervey Bay Accounting Suite 13 40 Torquay Road Hervey Bay QLD 4655 14 August 2018

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DREAMING

“I dream of a country which is free from abusive orphanages where children grow up with their family members.” Patrick Ruhweza, Program Coordinator, FMN Uganda

“I dream about a future where the children who we met as shy and timid young people without vision or hopes for the future are strong and confident, living their lives and nurturing their own children with dreams and hopes for themselves. My dreaming is that they all live long and happy lives, surrounded by family and opportunity. I am so excited by seeing this dreaming becoming a reality for these young people as they graduate and step out into the world knowing that we are watching and cheering them on from the sidelines.” Mel Faulkner, Nanna Project Founder & Coordinator

“I dream that every child has a place to call home, where they are loved unconditionally by their family. I dream of a world where children are free to be children. I dream of a world where children are not exploited. I dream of a world where children have full bellies and feel they have the power to be anything they want.” Michelle Hay, FMN Board Member

“I will forever advocate that families be supported to raise children to be thriving, vibrant and connected to compassionate communities and countless opportunities no matter where they set up home. I dream of universal recognition that we are all connected and truly believe in raising each other with loving kindness.” Emmalene Travers, Project Officer

“We dream that Australians stop orphanage tourism now. That as Aussies we continue to be at the forefront of this global change in the way the world views children kept in homes in Nepal and elsewhere. We dream that the land in Nepal that was purchased from the charitable donations of hundreds of FMN supporters many years ago now back in our hands after a long legal battle, is used wisely and for the upliftment of the children of Nepal as intended. We dream that our amazing Herd continue to find the success in the coming year as they have in the past. Building big dreams together!” Craig Manley, President


Forget Me Not Australia Ltd Charity Number CH1521 Australian Company Number 610 061 679 Australian Business Number 55 469 493 449 www.forgetmenot.org.au enquiries@forgetmenot.org.au +61 412 739 114 PO Box 245 Corinda Q Australia 4075


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