## **CHILDREN IN CRISIS**
## **REPORT AND FINANCIAL STATEMENTS**
**for the Year ended 31 March 2025**
Charity Registration No. 1020488
Company Registration No. 2815817 (England and Wales)
**CHILDREN IN CRISIS**
**TRUSTEES’ REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2025**
|**CONTENTS**|**Page**|
|---|---|
|Company Information|3|
|Trustees’ report|4|
|Auditors’ report|12|
|Statement of financial activities|16|
|Balance sheet|17|
|Statement of Cash Flows|18|
|Notes to the Financial Statements|19|
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**CHILDREN IN CRISIS**
**TRUSTEES’ REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2025**
## **COMPANY INFORMATION**
|**Trustees**|Street Child|
|---|---|
||Anthony Wallersteiner|
|**Charity number**|1020488|
|**Company number**|2815817|
|**Registered office &**|33 Creechurch Lane|
|**principal address**|London EC3A 5EB|
|**Auditors**|Moore Kingston Smith LLP|
||Chartered Accountants|
||9 Appold Street|
||London|
||EC2A 2AP|
|**Bankers**|Barclays|
||Leicester|
||Leicestershire|
||LE87 2BB|
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**CHILDREN IN CRISIS**
**TRUSTEES’ REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2025**
## **TRUSTEES’ REPORT**
## **Who we are**
Children in Crisis focuses on education and child protection in countries affected by conflict. This is because education is always an expressed priority of people in need, as well as delivering multiple benefits to the individual, to the community and to wider society. Quality education is of intrinsic value to an individual's development as an autonomous, unique person: it provides the capabilities and skills to shape and pursue life goals, whatever these may be; it provides life-saving knowledge, for example in respect to avoiding risks from disease; it increases individual incomes and employment prospects; it builds community cohesion and peace in countries suffering conflict; and it supports national, social and economic development. To gain access to education or to benefit from it, children must be safe and secure, and protected from harm or abuse. Child protection is therefore key.
On 1 April 2018 Children in Crisis joined the Street Child group. Street Child exists to make the largest difference possible in the lives and to the educational prospects of the world’s poorest and most marginalised children. The acquisition notably expanded the group’s impact into Afghanistan and the Democratic Republic of Congo, which have been Children in Crisis’ flagship operations in recent years. Children in Crisis remains a live entity in the Street Child group, not only to honour its history and achievements, but also to recognise this is how its supporters first connected with the work for children that we now do together.
## **What we do**
Children in Crisis aims to achieve its objects by improving the education and protection provided to children, especially girls and marginalised groups such as children with disability, to enhance their lives. The measurement of our impacts is through a rigorous monitoring, evaluation and learning process, involving clear definition of goals, outputs, outcomes and indicators at the start of each programme. We carry out both internal and independent evaluations and use participatory, qualitative and quantitative methods.
## **Public Benefit Statement**
The objects of the charity are the relief of hardship, distress and sickness of persons in need, particularly children, in any part of the world, and are governed by its Memorandum and Articles of Association. These remain unchanged following the acquisition by Street Child.
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**CHILDREN IN CRISIS**
**TRUSTEES’ REPORT AND ACCOUNTS**
**FOR THE YEAR ENDED 31 MARCH 2025**
## **PROGRAMMES**
Children in Crisis’ programmes now fit into the wider Street Child group portfolio and have made distinctive contributions to group’s development and trajectory.
Children in Crisis remains active in projects in Afghanistan despite challenges of working in Education programming since the transfer of control of the Afghan government to the Taliban in August 2021.
## **Afghanistan**
Afghanistan faces a complex humanitarian and development crisis, exacerbated by prolonged conflict, economic instability, and natural disasters. This situation has severely impacted the livelihoods and well-being of millions, particularly vulnerable populations such as children and women. Access to education remains critically low, especially for girls, following the ban on girls' secondary education imposed by the DFA. This ban, along with restrictions on women's work and mobility, has limited educational and economic opportunities for women and girls, further entrenching gender inequality.
The education sector in Afghanistan faces significant challenges, particularly for girls and out-of-school children. The Taliban's ban on girls' secondary education has severely restricted access to learning opportunities, effectively sidelining an entire generation of girls and perpetuating gender inequality. Additionally, restrictions on women's work and mobility further limit their involvement in education, as female educators and community leaders are unable to participate fully in the development and implementation of educational programs. The prohibition of international non-governmental organizations (INGOs) from implementing education projects, such as community-based education (CBE), exacerbates the crisis, leaving many rural and marginalized communities without essential educational resources. The lack of funding and resources for educational initiatives, combined with the deteriorating security situation, has resulted in millions of children remaining out of school, with many missing out on vital foundational skills necessary for their future. Without urgent and coordinated efforts to address these barriers, the educational prospects for Afghanistan's children, particularly girls, remain bleak, undermining the country’s potential for sustainable development and progress.
Food insecurity is another pressing issue, with approximately 18 million people facing crisis levels of hunger. The combination of conflict, rising food prices, and climate-related shocks has led to high malnutrition rates, particularly among children under five. While humanitarian assistance, such as cash transfers and food distribution, is essential for alleviating immediate needs, there is an urgent requirement for longer-term agricultural development and livelihood support to build resilience in affected communities.
Children in Afghanistan are particularly affected by the ongoing humanitarian crisis, with over 13 million needing assistance. Targeted interventions focusing on education, nutrition, and protection are vital for ensuring children's rights and fostering a safe environment. CIC is striving to provide education through innovative approaches, offer child protection services to refugee returnees, deliver food assistance, and support local organizations through localization efforts.
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**CHILDREN IN CRISIS**
**TRUSTEES’ REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2025**
## **Education**
## **ECW,MYRP:**
This year, with support from UNICEF, CIC successfully completed the ECW MYRP Project 14715 in Urozgan province, one of Afghanistan's most conservative regions where girls' education faces significant cultural barriers. The project supported 14,715 children (8,916 boys and 5,797 girls), with 40.5% of participants being girls, despite these challenges. However, due to the de facto authorities' (DFA) ban on international NGOs directly implementing education projects, CIC, in close coordination with the DFA and following UNICEF’s guidelines, transferred all 442 classes to the local organization COAR, ensuring uninterrupted and sustainable education for the students.
## **Open Distance Learning (ODL):**
With the funding from BILD Germany, CIC in response to the educational crisis in Afghanistan, CIC piloted an Open Distance Learning (ODL) project to provide continued learning opportunities for outof-school children who completed Grade 6. With the technical assistance of Cambridge University Open Distance material was developed in local languages based on the Afghanistan Curriculum. The project tested a flexible, home-based educational model, successfully reaching 1,500 children. As a result, student test scores improved significantly, from 31% to 70%. The program distributed educational materials, provided student and teacher kits, and implemented a feedback mechanism to ensure accountability.
This model combines self-learning with weekly In person Meeting (IPM), where facilitators review progress and provide guidance and clearance on any issue student may have. It offers a sustainable, conflict-sensitive solution that can reach children in remote or conflict-affected areas who are unable to attend school regularly. CIC aims to refine and scale this approach to reach more children affected by Afghanistan’s ongoing educational challenges.
## **Safe, in school and learning:**
Through Stanley Thomas Johnson Foundation (STJF) grant, Street Child successfully supported 4,900 conflict-affected children in Zabul province by providing mental health and protection services alongside community-based education. The project trained 140 teachers, established safe and inclusive learning spaces, and enrolled children, prioritizing girls and vulnerable groups, resulting in strengthened resilience and notable improvements in learning outcomes despite ongoing challenges.
## **Safe connected and learning (SCL)**
In light of the ban on girls' education, CIC has partnered with the Malala Fund to pilot an innovative offline education model known as Safe Connected Learning (SCL). This initiative enables 770 girls in Kabul province, who have been excluded from school due to the de facto authorities' restrictions, to continue their education from home. Through pre-recorded videos and lessons, students engage in home-based learning facilitated by weekly in-person meetings, ensuring they remain safe, connected, and actively involved in their education despite the challenges of accessing formal schooling.
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**CHILDREN IN CRISIS**
**TRUSTEES’ REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2025**
## **Bridging Hearts, Building minds**
CIC has partnered with Jahan Educational Social Services Organization (JESSO)to implement the innovative offline education model "Knowing Bridging Hearts and Building Minds." This initiative supports 560 students (460 girls and 100 boys) in Kabul province who have been excluded from school due to restrictions by the de facto authorities. Through pre-recorded videos and lessons, students continue their education from home, complemented by weekly in-person meetings. This approach ensures students stay safe, connected, and actively engaged in learning despite the barriers to formal schooling.
## **Food Security:**
To respond to the winter needs of communities across Afghanistan and provide emergency assistance, Children in Crisis (CIC) has been playing a vital role in collaboration with the Afghanistan Humanitarian Fund (AHF) and local organizations to reach out to those in need. Under the AHF-Food Security and Agriculture Cluster (FSAC) project, Street Child implemented a cash assistance and poultry distribution initiative in three provinces: Balkh, Sar Pul, and Zabul. This project has successfully covered 3,700 households, benefiting 3,000 men and 700 women.
In addition to direct assistance, child protection activities and a referral mechanism were integrated into the project to ensure the well-being and safety of children within the beneficiary households. Community sensitization efforts were also conducted to raise awareness and promote the project's objectives, fostering a supportive environment for the families served. Through these comprehensive measures, CIC and its partners are working to address immediate needs while laying the groundwork for long-term support and recovery in affected communities.
## **FUNDRAISING**
Children in Crisis fundraising activity is fully integrated with Street Child as a group and did not hold any fundraising events in its own name in 2024/25. The majority of Children in Crisis Unrestricted income came via its regular donors who give each month directly to the charity and for whom we remain incredibly grateful. Children in Crisis also benefitted from some generous Trusts and Foundations grants.
## **TRUSTEE RESPONSIBILITIES**
## **How we manage our affairs**
Children in Crisis is a charitable company limited by guarantee, incorporated and registered in England and Wales under company number 2815817 and charity number 1020488.
Children in Crisis is governed as part of the Street Child group. The Street Child group Board meets at least four times a year and is responsible for the overall direction of the Charity and for core strategic policies, having regard to the advice of the Chief Executive. The Trustees delegate the dayto-day running of the charity to the Chief Executive.
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**CHILDREN IN CRISIS**
**TRUSTEES’ REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2025**
## **Recruitment and appointment of Trustees**
Appointment of Trustees is carried out having regard to the needs of the organisation, the suitability and skills of the candidate and by interview with interested parties.
## **Induction and training of new Trustees**
We make new Trustees aware of their legal obligations under charity law and company law. New Trustees are given the required training to enable them to undertake their roles and to ensure that they act in the best interests of the charity. When they are appointed, they receive briefing and background information about the charity from senior management, including governance, finance and current strategies and plans. All Trustees have the opportunity to see our programmes at their own expense.
## **Fundraising standards and our approach to fundraising**
Street Child group employs a team of professional fundraisers, all of whom follow the best practice and legal requirements set out in The Code of Fundraising Practice, as well as those required under charity law and wider law. There was no reported failure to comply with The Code of Fundraising Practice. During the year there were no fundraising complaints (2022: none). Outside of the team of professional fundraisers, Street Child’s volunteer fundraisers were all provided with relevant training or guidance notes including, where relevant, links to the necessary legal and best practices from the Institute of Fundraising. Agreed fundraising targets were monitored through reports provided by our online giving platforms and through regular communication and mentoring of volunteer fundraisers.
Street Child group commercial partners are all subject to agreeing a Commercial Participator’s Agreement that sets out the terms of the partnership including, but not limited to, payment plans, use of brand, inclusions/exclusions of the partnership and use of the agreed fundraising statement. Our data protection statement and marketing opt-ins were reviewed and updated to ensure only appropriate and relevant communications were sent to those supporters who had requested said information. Our electronic communications platform also offers the opportunity to opt out at every stage of mass communication.
Street Child’s policy has never been to buy or sell supporter data or mailing lists. Our approach is to engage and inspire supporters through our events, through social media and other communications platforms and by our work.
## **FINANCES**
## **Review of 2024/25 financial position and fundraising activities**
During the 2024/25 financial year, Children in Crisis raised £536,393 (2023/24: £2,357,408) of income and spent £761,758 (2023/24: £1,855,288). This resulted in a net loss for the year of £225,365 (in 2023/24 a net gain for the year after gains on investments of £502,147). The decrease in income compared to the prior year was mainly due to a reduction in contracts for operational programmes in Afghanistan, specifically from UN OCHA, UNICEF and Save the Children.
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**CHILDREN IN CRISIS**
**TRUSTEES’ REPORT AND ACCOUNTS**
**FOR THE YEAR ENDED 31 MARCH 2025**
In accordance with the Charity SORP, support costs have been allocated between charitable activities and fundraising. Children in Crisis spent 98.1% (2023/24: 99.2%) of its total expenditure on charitable activities and 1.9% (2023/24: 0.8%) on fundraising. This reflects the fact the Children in Crisis does not undertake any fundraising directly in its own name and incurs only the costs involved in collecting income from regular donors.
Children in Crisis unrestricted funds at 31 March 2025 were £206,895 (2023/24: £160,877). Children in Crisis restricted funds at 31 March 2025 were £41,815 (2023/24: £313,198).
## **Reserves Policy**
Children in Crisis reserves contribute positively to Street Child group reserves and reserves are assessed at both the whole group and individual charity levels.
For Children in Crisis as a separate entity the reserves policy is to hold running costs of three months of running costs. At the date of signing the accounts Children in Crisis had no employees. Running costs are mainly for direct fundraising and administration and lead to a target level of unrestricted reserves of £6k. At £207k the charity unrestricted reserves are above the target level. Also, for the Street Child Group, reserves overall are on target and comfortably above the minimum target range.
Street Child Group’s reserves policy is to maintain reserves within a range set with reference to key risks, and calibrated against the level of reserves that would be required to fund three to six months of operating costs.
The largest two risks facing Street Child are a fall or under-performance in Unrestricted income, and/or the need to use Unrestricted funds to cover Restricted Programme costs, for instance because of cost disallowed by the funders.
This quantification of reserves will be carried out on an annual basis as part of the budget setting process which concludes in March each year. At this stage the Trustees will consider if any of the major risks have changed, and also the quantification of the reserves in line with the budget.
For Street Child Group the reserves target is £0.85m to £1.6m, with a mid-range target of £1.2m. Street Child Group unrestricted reserves at 31 March 2025 of £1.3m (2024: £1.4m) were ahead of the mid-range target.
## **Risk Management and internal control**
The Street Child Trustees are fully aware of the need to assess the risks faced by the charitable group and to minimise those risks. They have conducted a comprehensive process to identity, assess and manager risks, with all risks being scored for likelihood and impact and management strategies and timelines being established. Changes to the risk register are reviewed by the Finance Committee each quarter and provided to each Board meeting (also quarterly) with a full review at the Board undertaken at least annually to assess all risk factors identified in the risk register and ensure that all Trustees are fully abreast of the risk situation in the organisation.
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**CHILDREN IN CRISIS**
**TRUSTEES’ REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2025**
In addition to the risk register, each country holds a register for all large projects, which have their own risk registers that are used by project management teams to make operational decisions. All fundraising events have their own risk registers.
While no system of internal control can provide absolute assurance against material misstatement or loss, Street Child Group’s systems have been developed to provide assurance to the Board that there are proper procedures in place and that they are operating effectively.
Key elements of the system of risk management and internal control include:
- Delegation: there is a clear organisational Scheme of Delegation with lines of authority and responsibility for control
- A clear, comprehensive documented suite of financial procedures and accessible to all staff. These are updated and revised from time to time as required.
- Financial reporting: the Board approves and monitors the annual budget. Each quarter an update is provided to the Finance Committee and the Board with an update of actual results compared to budget, and the latest forecast for the year along with explanations of significant variations. The Finance committee reviews the reports in detail, minutes from this Committee’s meeting are presented to the Board.
- Programme reporting: regular updates are provided to the Chief Executive from the Country leads. These are reviewed to ensure that the programmes are progressing as planned and to identify any issues which are followed up as necessary. Written quarterly updates are provided to the Board along with any issues, risks or opportunities.
The principal risks and uncertainties facing the charitable group, as identified by the Trustees of Street Child include the following:
- Unrestricted Income being insufficient to support institutional restricted funding or pursuing opportunities for investment. This is mitigated by careful monitoring of income compared to budget and forecast, and the pipeline income and by ensuring that costs are carefully managed.
- - Unsatisfactory Programmes impact, or donors consider project impact to be unsatisfactory. We continue to invest in quality in-country programme and finance teams to ensure that we can meet donor requirements.
## **Investment Policy**
Over and above achieving and maintaining the targeted levels of reserves, the charity’s financial policy is to expend all funds secured either directly on charitable activities or on fundraising initiatives designed to increase income in subsequent periods. All funds are held in appropriate interest-bearing accounts.
## **Subsequent Events**
No material events and transactions occurred subsequent to 31 March 2025.
## **Trustees/Directors**
None of the Trustees has any beneficial interest in the company. All the Trustees are members of the company and guarantee to contribute £10 in the event of a winding up.
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**CHILDREN IN CRISIS**
**TRUSTEES’ REPORT AND ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2025**
## **Statement of the Board of Trustees’ responsibilities for the financial statements**
The Trustees, (who are also Directors of the charitable company for the purposes of company law), are responsible for preparing the Trustees’ Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for the 12-month period of financial activities and not approve the financial statements unless they are satisfied that the financial statements give a true and fair view of the state of the affairs of the Charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the year then ended.
In preparing these financial statements which give a true and fair view, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charitable company will continue on that basis.
The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable Company’s website. Legislation in the United Kingdom governing the preparation and dissemination of Financial Statements may differ from legislation in other jurisdictions.
Each of the Directors, who held office at the date of approval of this Trustees’ Report, has confirmed that there is no information of which they are aware which is relevant to the audit but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditors are made aware of such information.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to smaller entities.
On behalf of the Board of Trustees: Anthony Wallersteiner Trustee Date: 22nd December 2025
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**CHILDREN IN CRISIS**
## **INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF CHILDREN IN CRISIS FOR THE YEAR ENDING 31 MARCH 2025**
## **AUDITOR’S REPORT**
## **Opinion**
We have audited the financial statements of Children in Crisis (‘the charitable company’) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Ireland’ (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements:
- give a true and fair view of the state of the charitable company’s affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs(UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the audit of financial statements section of our report. We are independent of the Corporation in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with
**CHILDREN IN CRISIS**
## **INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF CHILDREN IN CRISIS FOR THE YEAR ENDING 31 MARCH 2025**
the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the trustees’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the trustees’ annual report have been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
## **Responsibilities of trustees**
As explained more fully in the trustees’ responsibilities statement set out on page 11, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor’s responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
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**CHILDREN IN CRISIS**
**INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF CHILDREN IN CRISIS FOR THE YEAR ENDING 31 MARCH 2025**
As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:
- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the charitable company’s internal control.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.
- Conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitable company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charitable company to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
## **Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud**
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company.
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**CHILDREN IN CRISIS**
**INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF CHILDREN IN CRISIS FOR THE YEAR ENDING 31 MARCH 2025**
Our approach was as follows:
- We obtained an understanding of the legal and regulatory requirements applicable to the company and considered that the most significant are the Companies Act 2006, the Charities Act 2011, UK financial reporting standards as issued by the Financial Reporting Council and UK taxation legislation.
- We obtained an understanding of how the charitable company complies with these requirements by discussions with management and those charged with governance.
- We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance.
- We inquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations.
- Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required.
There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
## **Use of our report**
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to any party other than the charitable company and charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Neil Finlayson (Senior Statutory Auditor) for and on behalf of Moore Kingston Smith LLP, Statutory Auditor 9 Appold Street London EC2A 2AP
Date: 22nd December 2025
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## **CHILDREN IN CRISIS**
## **STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING THE INCOME AND EXPENDITURE**
## **ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025**
|**Notes**
**Income**
_Donations_
2
Legacies
Donations from individuals and corporates
Grants from Trusts and Foundations
_Income from Charitable Activities_
Contracts for operational programmes
3
_Other Income_
Other income
Investment income
**Total income**
**Expenditure**
Fundraising costs
4
Charitable activities
5-6
**Total operating expenditure**
**Net operating expenditure**
Net Gains/(Losses) on investment assets
9
Transfer between funds
**Net income/(expenditure) and net movement in funds**
**Reconciliation of funds**
Total funds brought forward
13
**Total funds carried forward**|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
30,994
-
**30,994**
100
156,619
-
**156,619**
167,128
25,855
221,978
**247,833**
45,856
-
101,783
**101,783**
2,144,107
(836)
-
**(836)**
-
-
-
**-**
217
212,632
323,761
**536,393**
2,357,408
14,733
-
**14,733**
15,544
151,881
595,144
**747,025**
1,839,744
166,614
595,144
**761,758**
1,855,288
46,018
(271,383)
**(225,365)**
502,120
-
-
**-**
27
-
-
**-**
-
46,018
(271,383)
**(225,365)**
502,147
160,877
313,198
**474,075**
(28,072)
206,895
41,815
**248,710**
474,075|
|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
16
## **CHILDREN IN CRISIS**
## **BALANCE SHEET AS AT 31 MARCH 2025**
|||**At 31 March 2025**|**At 31 March 2025**|**At 31 March 2024**|**At 31 March 2024**|
|---|---|---|---|---|---|
||**Notes**|**£**|**£**|**£**|**£**|
|**Current Assets**||||||
|Debtors|10|161,573||259,592||
|Cash at bank and in hand||135,225||267,316||
|||296,798||526,908||
|**Creditors: Amounts falling due within one year**|11|(48,088)||(52,833)||
|**Net Current Assets**|||248,710||474,075|
|**NET ASSETS**|||248,710||474,075|
|**Funds**||||||
|**Restricted funds**|12||41,815||313,198|
|**Unrestricted funds**|||206,895||160,877|
|**Total Charity Funds**|||248,710||474,075|
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
They were approved and authorised for issue by the trustees on 22nd December 2025 and signed on their behalf by:
**Anthony Wallersteiner** Chairman Company registration number: 2815817
The accompanying notes form part of these financial statements
17
## **CHILDREN IN CRISIS**
## **STATEMENT OF CASH FLOWS AS AT 31 MARCH 2025**
||**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|**Net cash (Outflow) from operating activities**|(132,091)|(9,181)|
|**Net Cash Inflow from returns on investments**|||
|Sale of investments|-|8,029|
|Bank interest and investment income|-|217|
|**Increase/(Decrease) in cash at bank and on hand**
Cash balance at beginning of the year|(132,091)
267,316|(935)
268,251|
|**Cash balance at end of the year**|**135,225**|**267,316**|
|**Reconciliation of net incoming resources to net cash inflow from charitable activities**
Net income/(expenditure)
Bank interest and investment income
Investment (Gain)/Loss
(Increase)/Decrease in debtors
Increase/(Decrease) in creditors|(225,365)
-
-
98,019
(4,745)|502,147
(217)
(27)
(44,499)
(466,585)|
|**Net cash (Outflow) from operating activities**|**(132,091)**|**(9,181)**|
|**Analysis of cash and cash equivalents and net debt**
Cash in hand and at bank
Opening balance
Cash-flows|**2025**
**£**
267,316
(132,091)|**2024**
**£**
268,251
(935)|
|**Closing balance**|**135,225**|**267,316**|
18
**CHILDREN IN CRISIS**
## **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **1 Accounting Policies**
## **Statutory Information**
Children in Crisis is a charitable company limited by guarantee and is incorporated in United Kingdom. The registered office address is 33 Creechurch Lane, London, EC3A 5EB.
## **a) Basis of preparation**
These financial statements are prepared under the historical cost convention, as modified by the revaluation of investments being measured at fair value through income and expenditure within the Statement of Financial Activities.
The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), including Update Bulletin 2. The Charitable Company is a public benefit entity for the purposes of FRS 102 and therefore the Charity also prepared its financial statements in accordance with the 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 (The FRS 102 Charities SORP), the Companies Act 2006, and the Charities Act 2011.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest one pound.
The principal accounting policies adopted in the preparation of the financial statements are set out below.
## **b) Going concern**
The Trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern.
The Trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. The charity entered the financial year 2024/25 with Unrestricted reserves of £160,877 and at 31 March 2025 had unrestricted reserves of £206,895.
In assessing whether Children in Crisis is a going concern, the Trustees have also considered the reserves of the Street Child charitable group, of which the charity is a wholly owned subsidiary. The trustees have considered the group forecasts and projections and have taken account of pressures on donation and grant income and cash flow for 12 months from the date of approval of the financial statements, the associated assumptions that under-pin it, the pipeline of new income and the steps that could be taken to reduce expenditure should this be necessary.
The Trustees are satisfied that the group has sufficient resources to continue in operational existence for the foreseeable future and has a loyal donor base and a significant grant pipeline. Annual budgets include prudent figures for both income and expenditure and the charity holds significant reserves and has liquid assets in the form of cash held in short term deposits. The Trustees have concluded that with the reserves policy and cash liquidity requirements of the charity together with the commitment of support received from Street Child, the ultimate controlling party, there are no material uncertainties as to the charity’s ability to continue in operational existence for the foreseeable future.
## **c) Income**
All income is recognised when there is entitlement to the funds, the receipt is probable and the amount can be measured reliably.
- Legacy income is recognised when three criteria are met: - when entitlement is established, receipt of the income is probable and it can be reliably measured -En�tlement is established when we receive no�fica�on of an interest in an estate, probate has been granted, and Children in Crisis have confirmed the existence of the legacy with the Executors.
## **d) Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **e) Allocation of overhead and support costs**
Overhead, support and governance costs are allocated between the cost of raising funds and charitable activities. Overhead, support and governance costs relating to charitable activities have been apportioned between activities.
19
## **f) Costs of raising funds**
The costs of generating funds consist of investment management fees and the costs of raising funds including an apportionment of overhead, support and governance costs.
## **g) Charitable activities**
Charitable activities are for improving the lives of children and young people in situations of conflict and poverty. We do this by working to support children’s education, learning and protection. Costs of charitable activities include grants payable and other costs directly associated with teacher training, school building, juvenile justice and an apportionment of overhead, support and governance costs.
## **h) Critical accounting estimates and areas of judgement**
In the view of the trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.
## **i) Depreciation**
Tangible fixed assets costing more than £5,000 are capitalised. Depreciation is provided on tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful lives as follows: Furniture and office equipment: Over 4 years
## **j) Investments**
Investments are shown in the balance sheet at their market value. The market value of investments is determined by reference to stock exchange prices at the balance sheet date.
## **k) Funds**
Unrestricted funds are funds which can be used in accordance with the charitable objects at the discretion of the Trustees. Within unrestricted funds are free reserves which are funds not earmarked for specific activities, designated funds which are funds earmarked by trustees for essential future spending and fixed asset funds which are funds represented by functional fixed assets.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. They are to be spent in their respective geographical locations and project activity. The aim and use of each fund is set out in the notes to the financial statements.
## **l) Gifts in kind**
Gifts in kind donated to the charity for distribution are included in income only when distributed. Items are valued by the donor at the time of the gift.
## **m) Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less.
## **n) Foreign exchange transactions**
Transactions denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the dates of these transactions. Monetary assets and liabilities are denominated in foreign currencies at the balance sheet date and are translated at the rates ruling at that date. All exchange differences are taken to the Statement of Financial Activities.
## **o) Employee benefits**
The costs of short-term employee benefits are recognised as a liability and an expense.
## **p) Pensions**
Contributions to the company's defined contribution pension scheme are charged to the profit and loss account in the year in which they become payable.
## **q) Legal status**
The liability of each member in the event of winding up is limited to £10. Children in Crisis is the sole member of Children in Crisis Trading Limited, a Company Limited by Guarantee and registered with Companies House Number 02933347.
20
## **CHILDREN IN CRISIS**
## **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **2 Donations and Legacies**
|Legacies
Donations
Grants
Legacies
Donations
Grants|Unrestricted
Restricted
**Total**
Funds
Funds
**2025**
£
£
**£**
30,994
-
**30,994**
156,619
-
**156,619**
25,855
221,978
**247,833**
213,468
221,978
**435,446**
Unrestricted
Restricted
**Total**
Funds
Funds
**2024**
£
£
**£**
100
-
**100**
163,109
4,019
**167,128**
10,995
34,861
**45,856**
174,204
38,880
**213,084**|
|---|---|
- **3 Contracts for operational programmes**
|UN OCHA
UNICEF
Save The Children
European Union Commission|**2025**
**2024**
£
£
101,783
1,746,473
-
299,988
-
181,192
-
(83,546)
101,783
2,144,107|
|---|---|
21
**CHILDREN IN CRISIS**
## **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
**----- Start of picture text -----**
4 Cost of raising funds
2025 2024
£ £
Unrestricted Unrestricted
Other direct fundraising costs 5,576 6,654
5,576 6,654
Allocated support costs (Note 6) 9,156 751
Total cost of raising funds 14,733 7,405
**----- End of picture text -----**
## **5 Expenditure on charitable activities: improving the education and protection provided to children**
|Afghanistan
Grant to Street Child
Allocated support costs (Note 6)
**Analysis of support costs**
Office costs
Exchange (gains)/losses
Legal & professional
Recharge of HQ Overheads to projects|**Unrestricted**
**Restricted**
**Total**
Unrestricted
Restricted
Total
**Funds**
**Funds**
**2025**
Funds
Funds
2024
**£**
**£**
**£**
£
£
£
67,724
595,144
**662,868**
70,086
1,509,989
1,580,075
75,000
-
**75,000**
250,000
-
250,000
9,157
-
**9,157**
9,669
-
9,669
151,881
595,144
**747,025**
329,755
1,509,989
1,839,744
**Charitable**
**Raising**
**Total**
Charitable
Raising
**Total**
**activities**
**Funds**
**2025**
activities
Funds
**2024**
**£**
**£**
**£**
£
**£**
6,190
6,190
**12,380**
42,759
42,759
**85,518**
1,291
1,291
**2,582**
45
45
**90**
7,354
7,353
**14,707**
9,622
9,622
**19,244**
(5,678)
(5,678)
**(11,356)**
(42,757)
(42,757)
**(85,514)**
9,157
9,156
**18,313**
9,669
9,669
**19,338**
**2025**
2024|
|---|---|
## **6 Analysis of support costs**
22
## **CHILDREN IN CRISIS**
## **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **7 Auditors' Remuneration**
|||**Total**|Total|
|---|---|---|---|
|||**2025**|2024|
|||**£**|£|
|Statutory UK audit||**12,240**|13,740|
|||**12,240**|13,740|
|**Staff costs**||||
|There were no staff employed by the charity in the year under review (2024 nil).||||
|All costs are borne by the parent entity||||
|**Investments**|31 March|**31 March**|31 March|
|Market value at 1 April|2019
£|**2025**
**£**
**-**|2024
£
8,002|
|Sale of investments||**-**|(8,029)|
|Gain/(loss) in the period|#REF!|**-**|27|
|Market value at 31 March||-|-|
||31 March|**31 March**|31 March|
||2019|**2025**|2024|
|GlaxoSmithKline|£
5,748|**£**
**-**|£
-|
|Haleon||**-**|-|
|Pearson|2,701|**-**|-|
||8,449|**-**|-|
## **8 Staff costs**
## **9 Investments**
23
## **CHILDREN IN CRISIS**
## **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **10 Debtors**
|Amount owed by Group Undertakings
Trade debtors
Other debtors
Prepayments
**Creditors: Amounts Falling Due Within One Year**
Accruals and deferred income
Other creditors
Trade creditors|**31 March**
31 March
**2025**
2024
**£**
£
**145,310**
127,649
**1,928**
-
**11,217**
128,037
**3,118**
3,906
**161,573**
259,592
**31 March**
31 March
**2025**
2024
**£**
£
**18,539**
40,472
**27,046**
-
**2,503**
12,361
**48,088**
52,833|
|---|---|
## **11 Creditors: Amounts Falling Due Within One Year**
24
**CHILDREN IN CRISIS**
## **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **12 Restricted funds**
|Afghanistan: OCHA - COVID 19
Afghanistan: AHF Improve Livelihoods - Chamtal, Charbolak etc
Afghanistan: ECW - Multi Year Resilience Programme III
Afghanistan: Open DIstance Learning (ODL)
Afghanistan: Safe, in School and Learning
Afghanistan: Bridging Hearts, Building Minds
Afghanistan: Safe, Connected & Learning
**Total Restricted funds**|**Balance**
Income
Expenditure
**Balance**
**1 April**
**31 March**
**2024**
**2025**
**£**
£
£
**£**
**x**
**x**
**x**
**x**
**x**
**6,607**
-
(6,607)
**-**
**335,867**
101,783
(437,650)
**-**
**(21,700)**
22,488
(788)
**-**
**(1,930)**
33,894
(31,964)
**-**
**(5,646)**
49,085
(43,439)
**-**
**-**
-
(879)
**(879)**
**-**
116,511
(73,816)
**42,694**
**313,198**
**323,761**
**(595,144)**
**41,815**|
|---|---|
Funds with negative balances at 31 March 2025 are ongoing grants reimbursed in arrears by the funder where income has been received after the year end.
## **Afghanistan**
Income to fund the Afghanistan programme was received from United Nations Office for the Coordination of Humanitarian Affairs (OCHA), Aga Khan Foundation, BASF, Malala Fund, RTF and Stanley Thomas Johnson Foundation
## **2023-24 Restricted Funds movements**
|Afghanistan: Juvenile Justice - EU
Afghanistan - OCHA - COVID 19
Afghanistan: ECW - Restricted
Afghanistan: OCHA - Protective Rapid Response
Afghanistan: GPE Restricted
Afghanistan: OCHA - Safe and Learning
Afghanistan: Save the Children (ECW)
Afghanistan: AHF Protection - Logar and Maidan Wardak
Afghanistan: AHF Improve livelihood shock affected families
Afghanistan: AHF Enhanced Food Security Wardak Province
Afghanistan: AHF Every Child Counts & Reads
Afghanistan: AHF Protection- Baghlan, Daykundi, Faryab, Uroz
Afghanistan: AHF Protection- Kabul, Kandahar, Hirat, Urozgan
Afghanistan: AHF Improve Livelihoods - Chamtal, Charbolak etc
Afghanistan: ECW - Multi Year Resilience Programme III
Afghanistan: Earthquake Emergency Response
Afghanistan: Open DIstance Learning (ODL)
Afghanistan: Safe, in School and Learning
Afghanistan: General (Restricted)
**Total Restricted funds**|Balance
Income
Expenditure
**Balance**
1 April
**31 March**
2023
**2024**
£
£
£
**£**
**104,150**
(83,546)
(20,604)
**-**
**6,607**
-
-
**6,607**
**(3,062)**
265,773
(262,711)
**-**
**(84,400)**
84,400
-
**-**
**(29,221)**
34,215
(4,994)
**-**
**67,500**
(66,446)
(1,054)
**-**
**(176,644)**
181,192
(4,548)
**-**
**(86,135)**
84,212
1,923
**-**
**(54,860)**
718,834
(663,974)
**-**
**(216,022)**
218,901
(2,879)
**-**
**97,041**
188,679
(285,720)
**-**
**27,818**
78,262
(106,080)
**-**
**(12,571)**
12,571
-
**-**
**-**
427,059
(91,192)
**335,867**
**-**
-
(21,700)
**(21,700)**
**-**
34,861
(34,861)
**-**
**-**
-
(1,930)
**(1,930)**
**-**
-
(5,646)
**(5,646)**
**-**
4,019
(4,019)
**-**
**(359,799)**
**2,182,986**
**(1,509,989)**
**313,198**|
|---|---|
25
## **CHILDREN IN CRISIS**
## **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **13 Analysis of net assets between funds 2025**
|Net Current Assets|Unrestricted
Restricted
**Total Funds**
Funds
Funds
**2025**
£
£
**£**
206,895
41,815
**248,710**
**206,895**
41,815
**248,710**|
|---|---|
## **Analysis of net assets between funds 2024**
|Net Current Assets|Unrestricted
Restricted
**Total Funds**
Funds
Funds
**2024**
£
£
**£**
160,877
313,198
**474,075**
160,877
313,198
**474,075**|
|---|---|
## **14 Related Party Transactions**
Included in Debtors is an amount owed by Street Child of £145,310 (2024 £64,490) and by Africa Educational Trust (AET) of £nil (2024 £63,159). These represent the net of various intercompany transactions in the period to 31 March 2025
## **15 Ultimate Parent Company**
The Company is a subsidiary of Street Child, a charitable company registered in England and Wales (Company Number. 06749574, Charity Number 1128536.)
Copies of group financial statements are available from the registered office of the parent at 33 Creechurch Lane, London, EC3A 5EB.
## **16 Capital Commitments**
There were no capital commitments not provided for in the financial statements (2024: none).
26