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2024-12-31-accounts

2024 WAR CHILD UK ANNUAL REPORT

STANDING A‘ TOGETHER FOR CHILDREN LIVING THROUGH WAR.

a- — “a Company Number: 03610100 | Registered Charity Number: 1071659 a :

CONTENTS

CONTENTS
Welcome from Our Chair of the Trustees 5
Reflections from Our CEO 6
Our Vision 7
Our Mission 7
Our Values 9
A Year of Impact 10-11
Our Evidence Based Programmes 13-15
Life-saving results from Our Global Teams 17-39
Advocacy 41
Public Relations 41
Our Ambassadors 42
People’s Postcode Lottery 43
Brits Week 44
Glastonbury Festival 45
Secret 7” 46
DCD>Awards 47
Jingle Jam 48
Sound & Vision 49
More Moments 50-51
Plans for 2025 53
Thank you 55
People and Culture 56
Principal Risks and Uncertainties 58-59
Safeguarding and Serious Incidents 60
Fundraising Statement 60-61
Our Governance 62-63
Our Management 64
Financial Review 2024 65-67
Trustees’ Responsibilities 68
Independent Auditor’s Report to the Members 69-72
of War Child UK
Financial Statements 73-94

WAR CHILD UK 2024 ANNUAL REPORT

WAR CHILD UK 2024 ANNUAL REPORT

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WELCOME FROM OUR CHAIR OF THE TRUSTEES

The Board of Trustees of War Child UK is pleased to present the annual report and accounts for 2024.

NO CHILD = j 3 i i y SHOULD BE -” A PART J = A Wi “ OF WAR. EVER.

It has been a year of change for War Child UK, as we formally became part of the War Child Alliance Foundation. I’m delighted to share that this new approach has enabled the War Child family to reach over 2 million children, more than double the number we reached in the previous year.

Our work is more critical than ever, as conflicts continue to escalate worldwide, with an estimated 473 million children now living in or fleeing from war. We’ve witnessed this firsthand in Ukraine and the Middle East, with the devastating escalation of the Gaza conflict into Lebanon in the final months of the year. But we are also present in places that rarely make the headlines, such as the Democratic Republic of Congo, the Central African Republic, and Afghanistan.

Our membership of the War Child Alliance has allowed us to focus more on evidence-based methodologies, with our research team developing scientifically proven approaches that positively impact children’s lives.

Each child who participates in our programmes has a better chance at a brighter future and this inspires and fuels our fundraising efforts in the UK. On behalf of everyone involved in War Child – and the children we support around the world – I want to thank to every supporter and company that has contributed to this tremendous effort. I’d especially like to thank the People’s Postcode Lottery for their continued generous support and the readers of The Guardian and The Observer for backing our work through their winter appeal. Their efforts and those of every supporter have enabled us to be there for children both now and in the years to come.

John Fallon, Chair of the Trustees

WAR CHILD UK 2024 ANNUAL REPORT

WAR CHILD UK 2024 ANNUAL REPORT

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REFLECTIONS FROM OUR CEO

One of the most poignant moments of 2024 came in the most unassuming way. I was attending a meeting in a hot, dusty suburb of Cairo with some of our national partners in Gaza to discuss the challenges of launching our largest-ever humanitarian response plan.

OUR VISION

For over three decades, our vision has been clear: to create a safe and hopeful future for every child living through the devastation of war.

OUR MISSION

Our mission is to work in the hardest-toreach places to protect, educate, and stand up for the rights of children when they need us most.

Our partners had suffered unimaginably. They had lost loved ones, their homes and offices had been destroyed, and many were separated from their families. Yet, despite their pain, they were united in one plea: that we show why it’s important to support local organisations, not just big organisations with short term projects.

This issue lies at the heart of why we formed the War Child Alliance, to ensure that decisions are informed by those on the ground who understand the context best and can maximise impact for those who need it most. War Child prides itself on running toward danger with an agile and effective plan for children.

This spirit, along with our commitment to ‘being local,’ is also central to how we approach our fundraising. Many of the highlights from 2024 happened in intimate spaces like music venues, art galleries, and restaurants. Here we stood shoulder to shoulder, engaging meaningfully and exploring how we can unite to help children affected by war. To everyone who has supported us this year, I offer my heartfelt thanks.

Just one child whose life is torn apart by war is a tragedy. But the greater tragedy is if that child never receives the help they need to heal from trauma or gain the skills to read and write. From Uganda to Ukraine and in so many of the world’s darkest corners, we remain determined to ensure that children living through war can have hope for a brighter future. Thank you for standing alongside us.

Helen Pattinson Chief Executive Officer, War Child UK

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WAR CHILD UK 2024 ANNUAL REPORT

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a

OUR VALUES

Accountable to Children

The safety and wellbeing of children, communities, and staff are our top priority. We listen to children, respect their voices, and treat them with dignity.

Bold

Our passion, bravery, and creativity allow us to deliver high-quality projects that provide the greatest benefits to children living in conflict.

Transparent

We expect to be held accountable by our supporters and those we serve, and we promise to respond honestly.

Anti-Racism

Anti-racism isn’t just a belief. It’s about taking action to challenge policies and behaviours that perpetuate racism.

Supportive of Each Other

We openly share both our successes and challenges. By supporting one another and our partners, we achieve ambitious goals together.

WAR CHILD UK 2024 ANNUAL REPORT

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A YEAR OF IMPACT

Total Income Raised: £13.1m Expenditure: £12.7m

The War Child Alliance Foundation work in 14 countries around the world. War Child UK fundraise to support our staff on the ground and local partners who work tirelessly, often in dangerous conditions, to provide life-saving support and protection to children and families. We’re incredibly proud of their achievements in 2024, here are some of the highlights!

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UKRAINE

Supported 85,619 children and young people with mental health and psychosocial support.

LEBANON

Distributed emergency hygiene kits and hot meals to 6,610 children and 3,162 families.

SYRIA AND e os JORDAN

Launched a ‘Resilient Futures’ programme, providing education, psychosocial, and livelihoods support to over 15,000 people.

BURUNDI

_ : COLOMBIA ' | : - 7 : ’ me on} Recognised as an expert in x 5 * =! * . . preventing child recruitment . : by armed groups in local communities.

Supported 4,343 children’s mental health through play and psychological first aid.

CENTRAL AFRICAN REPUBLIC Worked with 80 local leaders to create 13 ee r peace committees across 11 schools.

UGANDA

Engaged 79,144 children in learning through play using materials like Lego and flashcards.

YEMEN

Built 18 classrooms and 12 water, sanitation and hygiene facilities in remote areas.

SOUTH SUDAN

3 Delivered business enterprise development training and provided start-up grants to 3,953 people.

DEMOCRATIC REPUBLIC OF CONGO

Provided school kits to 26,877 children and catch-up courses to help them rejoin education.

WAR CHILD UK 2024 ANNUAL REPORT

WAR CHILD UK 2024 ANNUAL REPORT

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OUR EVIDENCE BASED PROGRAMMES

War Child Alliance Foundation helps improve children’s wellbeing by creating and testing different ways to support them. Our Research and Development team makes sure these methods are effective and can be used across different countries. Their findings have been published in over 70 academic articles, helping us improve and reach more children each year. When children join our programmes, we have evidence of the positive outcomes they achieve.

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TeamUp

TeamUp understands that war and displacement can harm children’s oor CR ie UR EO Te mental health, causing fear, withdrawal, and difficulty feeling safe. TeamUp helps by using play, movement, and positive relationships to support emotional wellbeing. Through sports, dance, and breathing exercises, it builds skills like respect, friendship, and stress management.

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WAR CHILD UK 2024 ANNUAL REPORT

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Ma SELES

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Can’t Wait to Learn

Can’t Wait to Learn uses digital devices to deliver education in conflict-affected communities with limited resources. Cocreated by children and artists, it aligns with national curriculums, helping children develop reading and numeracy skills, offering catch-up education and supporting both children and teachers in school.

| Be There NA NS | [Jae be J I pe ae * Be There is a nine-week programme where parents and caregivers meet weekly to manage stress and promote positive parenting. It helps improve wellbeing, reducing the negative impact of war on caregivers, and creating a safer, more supportive environment en ee) ee Ne for children. WAR CHILD 2024 ANNUAL REPORT we AL .

PlayMatters

PlayMatters helps children learn through play Teachers and is often used in the schools. use learning techniques and fun materials like Lego and flashcards to encourage children to question, experiment, and discover in a safe, supportive environment.

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LIFE-SAVING RESULTS FROM OUR GLOBAL TEAMS

EVEN WHEN THE WORLD FEELS AT ITS DARKEST, pee rr is L. WE ARE HERE, SHOWING | CHILDREN THAT A f é —= — Si1bt ae BRIGHTER 7 - ap tt er a ~“/ FUTURE IS 2 POSSIBLE.

Afghanistan

Families in Afghanistan have faced 40 years of conflict, along with economic turmoil and recent natural disasters like floods, droughts, and earthquakes. As a result, over 23 million people, including 12 million children, need urgent help.

In 2024, War Child helped 55,121 people, including 39,425 children , by providing child protection, livelihood support and humanitarian response interventions in Herat, Ghor, and Badghis provinces. We also expanded to Jawzjan and Balkh provinces to reach more vulnerable communities. Already known for our expertise in child protection, War Child has now also become an active voice in climate change debates in Afghanistan .

WAR CHILD UK 2024 ANNUAL REPORT

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oo i ‘. mh : i i a LIFE-SAVING RESULTS FROM ye: ; es . ; : -. 2 {ht : err,aa = \ OUR GLOBAL TEAMS oo a| 2 ed4 \ | i . = z, ; ae ee a Uist Burundi 7 es : 4 2 2 , ~ iM Wai | 7 F ; 3 : Burundi has been caught up in the Great Lakes regional conflict for decades, resulting in widespread displacement and - — See” significant humanitarian challenges. War ee

ee ee ss { Child took action in 2011, establishing an : ay

office to support internally displaced people, Eaeeeay a . : returnees, and refugees. ,

In recent years, Burundi has made progress toward stability, with a reduction in internal conflict. However, the country still hosts 350,000 refugees. os ee

In 2024, : we supported 4,343 children through TeamUp , mental health and psychosocial support and child protection activities.

Our Burundi team collaborated with our team in the Democratic Republic of Congo (DRC) to deliver Be There training and mentoring sessions for local facilitators working in Congolese i refugee camps.

Central African Republic

Children and families in the Central African Republic (CAR) continue to suffer from decades of armed conflict and political instability. Around 2.8 million people, or 46% of the population, need help, with their situation worsened by severe flooding in late 2023. CAR also hosts 65,798 refugees from neighbouring countries.

Over 300 children , including those associated with armed groups or survivors of gender-based violence, received support to reintegrate into their families and communities.

We worked with 80 local leaders, including 40 women, to promote peace, resulting in the creation of 13 peace committees across 11 schools.

In 2024, War Child supported 3,555 children and families at child-friendly spaces.

We helped 118 children obtain birth certificates, restoring their right to identity and we worked with 6 youth clubs and 6 community networks to strengthen communitybased child protection.

Children participated in the War Child Football Club, which uses sport to help them heal from conflict and improve their wellbeing. The sessions focused on self-awareness, emotional regulation, social skills, conflict resolution, and future planning.

15,000 people gained awareness of issues like child recruitment, early marriage, and female genital mutilation through community awareness campaigns.

180 parents took part in Be There and received financial support and training to establish a community-driven financial system. This empowered families to meet their needs and better protect their children.

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LIFE-SAVING RESULTS FROM OUR GLOBAL TEAMS

Democratic Republic of Congo

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Colombia

Conflict in Colombia worsened in 2024, with armed clashes between state and non-state groups, especially in rural areas of northern Cauca and Chocó. Alongside this, Colombia faced a severe climate crisis, with floods affecting over 1 million people and extreme droughts impacting 2.5 million more. These disasters disrupted children’s protection, education, and health.

In 2024, the situation in the Democratic Republic of the Congo (DRC) remained critical due to ongoing conflict, flooding, landslides, and recurrent epidemics. More than 3 million people are currently displaced, facing severe food shortages and limited access to essential services. Violations of children’s rights are particularly alarming, with the DRC ranking among the top three countries with the highest verified cases of child recruitment by armed groups.

In 2024, War Child supported 14,924 children in Masisi, Minova, Goma, and Nyiragongo by providing access to quality education and safe learning environments. We distributed school kits to 26,877 children and offered catch-up courses to help them reintegrate into formal education, along with psychosocial support.

8,798 children and 15,365 adults participated in child protection activities, while 17,578 displaced children received support through TeamUp and other activities at our child friendly spaces.

We trained three local partners and piloted two frameworks for youth engagement and empowerment. 60 girls who survived sexual violence received training on employment opportunities and psychological support.

In 2024, War Child formed a strong partnership with Oxfam and two local community-based organisations, allowing us to expand our work in Buenaventura. We also reached a major milestone by joining the Coalition against the Involvement of Children and Youth in Armed Conflict in Colombia (COALICO) , the country’s most influential civil society network focused on preventing child recruitment by armed groups and protecting children’s rights.

War Child is now recognised as an expert in recruitment prevention and has built high-level relationships with the Colombian Institute of Family Welfare (ICBF) and the Presidential Counsel for Human Rights.

WAR CHILD UK 2024 ANNUAL REPORT

WAR CHILD UK 2024 ANNUAL REPORT

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LIFE-SAVING RESULTS FROM OUR GLOBAL TEAMS

Iraq

After 20 years of working in Iraq, War Child closed its operations after supporting hundreds of thousands of children affected by conflict.

War Child began working in Iraq in 2004 with activities in Baghdad in response to the U.S. led coalition invasion. Although the protracted conflict lasted until 2011, War Child remained in the country to address the immense needs caused by the war and support children in their recovery.

In 2015, we expanded into the Kurdistan Region. With offices in Erbil, Mosul, and Baghdad, we established our presence, offering education, protection, psychosocial support, and vocational training for children, youth, and caregivers. Our success has relied on close cooperation with local and international NGOs and government ministries.

In December 2021, the U.S. mission in Iraq officially ended. By 2023, the UN and other organisations shifted from a purely humanitarian response to a development-focused approach, marking a new, safer chapter for children in the region.

This means that local organisations and communities are focused on education, job opportunities, and strengthening local services so people can support themselves. War Child has supported these long-term efforts, helping to create stability and a safer future for children.

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Lebanon

In 2024, Lebanon experienced the worst escalation of hostilities since 2006, leading to widespread devastation, mass displacement, and the collapse of essential services. The country also hosts over 1.5 million Syrian refugees, 200,000 Palestinians, and numerous other vulnerable groups.

War Child has a long history in Lebanon as a critical child mental health and psychosocial support provider. This meant that we were able to respond quickly to the crisis. In total we helped 45,059 children and family members and we provided mental health support, hygiene kits, and hot meals to over 6,610 children and 3,162 families.

In collaboration with our local partners, War Child focused on the immediate needs of children and families in displacement shelters, establishing safe spaces to offer support.

Our team worked to help children regain a sense of normalcy during a time of immense stress and uncertainty. Many children showed signs of distress, and War Child’s experts provided direct care at the shelters. Through play, music, and art, children were given the space to express themselves.

“We will come back and fix everything.”

“During a LEGO activity, children first built a scene of their ruined hometown, destroyed homes, blocked roads, a reporter, and a drone symbolising tension. They included a truck clearing rubble and figures aiding recovery. Two figures on a couch represented their own experience as observers.

As they shared their creations, they spoke of life before the war, expressing loss. Then, their focus shifted: “We will come back and fix everything.” They began rebuilding, adding homes, animals, and vibrant life. By the end, their scene reflected resilience, hope, and determination to restore their lives and their community.”

Mira Chaaban, War Child Lebanon Facilitator

WAR CHILD 2024 ANNUAL REPORT

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Our mental health services eae helped over { 18,000 children

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os LIFE-SAVING RESULTS FROM : = thie meee “4 : . "e . ci . OUR GLOBAL TEAMS The Occupied Palestinian = : 2 ae : « ’ ‘ cs <S _ pete od bee ie : _@ af yep He oe Territories h s ’ : : ‘ age The war in Gaza has forced the entire Our mental health services helped over population into catastrophic conditions, 18,000 children , and 25,000 participated in ay with no electricity, sanitation, or clean water. Basic aid is limited, leading to starvation nat 7 a 7. 8 74 :7, ue ce . ‘.+ i: a . 7 . . - recreational activities in child-friendly spaces. War Child also distributed education kits to 30 ad . . = ' * ’ a 7 ’ . oa - * : % . -, * and the spread of disease. In 2024, daily temporary classrooms. airstrikes caused immense suffering for * We reached a further 163,812 people with mental children and families. In the West Bank, Israeli a ie 4 : ‘

: air raids and settler violence led to many ‘ : = a ; . oe oe health awareness campaigns through SMS. ey el, ee: detentions, deaths, and injuries. The need oe Re aap E ; iog se : te We launched a micro-learning channel on ae <4. : AA ay Gheeraerays : ear ERE . for mental health and psychosocial support, ‘ ’ = t- 7 . Telegram , training 455 protection and frontline child protection services, basic needs and workers. We also organised a regional event on education is immense. Women, Peace, and Security, gathering feminist . and women’s rights organisations from across In 2024, War Child expanded its work in Gaza 7 Pc : : a .

. and West Bank. . ES 7 ; “a the Middle East in collaboration with Oxfam, 5 a 2 is a CARE Nederland and PAX. Despite facing personal hardship and massive . . . 7 In addition to this, funded by the Dutch Relief tf ee risks, our team and partners showed incredible oe a 7 ; A eef Alliance (DRA), War Child also led the DRA : resilience, C . providing critical support to 184,031 a . ” » Acute Joint Response, collaborating with people, including 120,000 children, around 1 in* 3

10 children. a a ae organisations including SOS Villages, Oxfam, pe, Be oo a i Care International, Terre des Hommes Italy, and We distributed over 15,000 food parcels , Save the Children International. The Response 3,000 blankets and warm clothing, 3,400 focused on safe drinking water, sanitation and hygiene and menstrual kits and provided clean hygiene (WASH), healthcare, shelter, cash water and shelter. ae assistance, and protection. : . a Together, we We helped over 580 unaccompanied and sie fh 4 ane fs : ’ eye 3 reached 1,042,772 people, with 57,769 directly . nS separated children and connecting them with families or safe - , providing essential services ‘ . I + reached by War Child. . : + foster homes. fe 7 St 7 rakes - ie ey an 8 etd Po Pe tan Pane OMe . att oe : : ; ; , a va a a s a ’ iy Pome 7, % eo : 7 ' ae A . 1. wane i : i one | ‘ ao ‘ fal 2 ae Zieh ae Race aaean ey oe a : : . Aah ic - mk : ae . ‘ : et ¥ z : f ' a te, ‘ z WAR CHILD UK 2024 ANNUAL REPORT ~ : Ge ty, e ra es BS ~ ~. oa - a : “4 * i3 - z aig - ‘ oon bal f . va 25*

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LIFE-SAVING RESULTS FROM OUR GLOBAL TEAMS

Meet Sarah

Since the start of the war in Gaza, Sarah has lost not only her clothes, her dolls and the roof over her head, but also her grandparents and her best friend. She’s just nine years old.

Despite everything she has lost, Sarah remains fiercely optimistic. She attends a school in the camp where she’s made lots of new friends and while she no longer has any dolls to play with, she’s determined to make her own fun. “My father and I made a small tent for my friends and I to play in,” she says, “and I learned many new games, such as the rock game and rope skipping.” Sarah spends lots of time drawing too. “I can draw everything but my three most favourite things to draw are chocolate, the Palestinian flag, and the sea.”

Before the war, Sarah lived in the north of the Gaza Strip with her parents and her sisters. She proudly talks about her bedroom, insisting “it was the most beautiful room in our home!”, and about her daily life. “I used to go to school, wear beautiful clothes, and put beautiful hair clips in my hair,” she recalls. According to Sarah, before the war every day was “beautiful”.

While Sarah tries to find joy in her every day, she still longs for her old life. “I know that all the world will see my story and I want to ask them to stop the war so I can go back to my old memories and my normal life.

In the last year, Sarah’s day to day life has changed drastically. Like more than a million other children, Sarah was displaced with her family. Now living in the south of Gaza in a tent, Sarah wakes up early every morning to go in search of drinking water and food.

Sarah explains how War Child’s work in the camp has helped, chatting happily about activities from singing to dancing to face painting. “They changed the negative mood that was here,” she says, “they bring joy to us”.

“They changed the negative mood that was here... they bring joy to us.”

“Today, I am ) ) living in a tent. I’ve lost everything I once had.”

WAR CHILD UK 2024 ANNUAL REPORT

WAR CHILD UK 2024 ANNUAL REPORT

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LIFE-SAVING RESULTS FROM OUR GLOBAL TEAMS

South Sudan

In 2024, South Sudan faced a worsening crisis driven by conflict and natural disasters, affecting over 1.3 million people. More than 900,000 returnees and refugees arrived from Sudan following the outbreak of conflict in April 2023, putting further strain on limited services.

War Child’s work in South Sudan in 2024 has s . ~ So : | oe : : se focused on child protection, mental health and psychosocial support, cash assistance, education, livelihood opportunities, and preventing child marriage. 8,845 children and adults displaced by the crisis in Sudan Sogo ee were provided with child protection, mental health and psychosocial support and cash | Ea petne assistance eeek, in the Upper Nile. Fee y CO bg

In the Upper Nile and Jonglei States, 1,506 caregivers participated in positive parenting and psychosocial support sessions, while 12,857 children attended psychosocial support activities in child friendly spaces to help them cope with trauma.

We supported teachers and schools to provide quality primary education, including - a = ' ine 2 ee implementing Can’t Wait to Learn in eight target schools, benefiting 5,233 children. 3,953 people received enterprise development training and start-up grants to promote savings and entrepreneurship. ee ee Pe a To protect girls and young women, we conducted community meetings with 600 representatives on girls’ education and he ee a child marriage, promoting an action plan in eight communities.

WAR CHILD UK 2024 ANNUAL REPORT

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LIFE-SAVING RESULTS FROM OUR GLOBAL TEAMS

Syria and Jordan

The fall of the Assad regime in December 2024 brought major changes to Syria, but the situation in Northeast Syria remains unstable. The region still hosts over 650,000 displaced people and detention centres holding many children.

In 2024, our Syria and Jordan team reached 90,592 people , including 50,663 children and 39,929 adult family members. To improve access to mental health support and education, we expanded TeamUp and Be There and successfully introduced Can’t Wait To Learn.

We also launched a ‘Resilient Futures: Protection and Education’ project , which provided education, psychosocial and livelihoods support to over 15,000 people in Northeast Syria, with a focus on children associated with armed groups.

To strengthen our work, we opened an office in Raqqa and efforts to improve access to Northwest Syria also progressed, including ongoing registration in Türkiye.

WAR CHILD UK 2024 ANNUAL REPORT

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. “Today, Sama - is no longer the j * ge-ed ; child she once - . was... her smile has returned.”

LIFE-SAVING RESULTS FROM 4 J = # OUR GLOBAL TEAMS - isheat Fa Par5 ’ eu P 2 . - + . 7 a bo. ; , * ' 4 . ’ ; . : ' 4 Z , F ' : age ie ze a . - s as ; a i Lae aa ’ _ oo sae Meet Sama . ce e es slabs 7! ‘ : ‘ : ' c “ys eit ae 2G Be : = 7 : ; F cee Pal Pe : * ‘n ' . : Sama is six years old and from Syria. For four She was referred to a specialist organisation years she endured bullying because of the for the medical treatment she needed, who severe burns that had scarred her face and coordinated with a local hospital where she hands. Often withdrawn, she wore a constant received regular help. expression of defiance, as if expecting The family also received cash assistance for someone to say something cruel whenever : : = 1 ; : F e ‘ clothes and essential needs such as food, water, 7 han ue 7 ' they approached. She often refused to speak and heating. or interact with anyone. The team ensured the mother received support Sama and her family had been displaced many by enrolling her in several awareness sessions times. She suffered severe burns from a heater . . She . ’ . i : focused on handling bullying, and positive eee ’ ath fs ' “_ * “a Li explosion during the journey flee from the war, . eo 7 - . = parenting - helping her better navigate providing f Py I 7 _ eee! ‘ . adding even more pain and suffering to their support to Sama and her siblings. already difficult ordeal. te ae : - ' - ; a t . “ = 5 : Today, Sama is no longer the child she once - 4 2 I5 = a] . : Now, they live in a stone block building, and lack was. Though she is still undergoing treatment, even the most basic necessities, including food, her smile has returned.* She steps forward with water and heating. It became their only refuge confidence, knowing that her remaining scars are after repeatedly having to search for somewhere i _ h - : ’ not an obstacle to success. ' : : safe to live. She has become friendly, gentle, and free from Sama’s father suffers from an illness caused all signs of aggression, her once-tense brows by the war, which has left him unable to work now calm and relaxed, her dreams bigger than or provide for his family, including Sama’s ever. She dreams of becoming a doctor, treating medical treatments. Her mother also requires children with burns, and sharing her story to ongoing care. ’ m * . A inspire other children who have gone through ' . 5 _ A . Pa One of War Child and our partners swiftly similar experiences.

One of War Child and our partners swiftly . A intervened after fortunately meeting Sama and her family in the local community. : = ; They enrolled - i her in several psychological support sessions including one called “Self-Acceptance and Solving Peer Problems,” , . along with individual ; . : and group sessions to help her engage with s ; : ines = + = other children and cope with the pressures she faces. a ee 7 ' ~ ; oe

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LIFE-SAVING RESULTS FROM OUR GLOBAL TEAMS

Uganda

Uganda is home to nearly 1.8 million refugees from neighbouring countries. However, with limited services available, around 2.4 million people, including both locals and refugees, are now in urgent need of help.

In 2024, War Child supported 148,057 people including 79,144 through PlayMatters. We expanded to new locations, including Kiryandongo and Palabek refugee settlements, and introduced new partner-led activities, such as creating comic books to address genderbased violence.

We also strengthened partnerships with 12 local organisations and launched the Uganda Localisation Hub with support from the Bureau of Population, Refugees, and Migration (PRM). The Hub has become a key platform for training, mentoring, and strengthening local organisations to deliver high-quality protection and mental health services.

WAR CHILD UK 2024 ANNUAL REPORT

WAR CHILD UK 2024 ANNUAL REPORT

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LIFE-SAVING RESULTS FROM OUR GLOBAL TEAMS

Meet David

David was born in Rwanda and fled with his family to Uganda to escape violence.

“There was a war in Rwanda that lasted for several days,” says David’s mother. “After the war, the killings continued in silence. Unknown people would come to our house at night asking for my husband. We knew they would take him, and he would never return. This constant fear made us feel trapped. We decided to run.”

The journey was tough: “We walked day and night, nowhere was safe.” Eventually, they reached the Tanzanian border. With no documents, they managed to enter, but her husband was attacked, and their few remaining possessions were stolen.

“Arriving in Tanzania, we didn’t find refuge because we were being hunted,” says David’s mother. Sleeping by the roadside and relying on locals for survival, they finally reached a refugee settlement in Uganda. “We were welcomed by everyone we met, and they guided us to the settlement.”

David, only two at the time, remembers little of the journey, but the memories that remain have stayed with him. “We had to cover his mouth to keep him quiet during the walk,” his mother explains. “We sometimes met soldiers who wanted to hurt us.”

“All this had a lasting effect on him,” she continues. “When we arrived, he seemed unhappy and didn’t want to play. He would just stand there, like a doll, as if he was sick.”

But since David joined TeamUp at school, his mother has seen changes. “He tells me about the games and songs he’s learned. He’s much more talkative and loves his friends.”

David himself says, “I feel good about TeamUp. I love singing, playing football, and jump rope. They asked me to lead them.”

And lead he does. At the end of each school day, David gathers the children outside. “Follow the leader, I am the leader!” he shouts, and the children follow him down the hill, through the school gates, and into a field.

Each session focuses on themes like anger or trust. “Some learn quickly, others don’t,” David says. “After the sessions, we play together to teach those who need help.”

“Before TeamUp, I used to insult and fight other children. I was disobedient to my parents and hated school. Since joining TeamUp, I’ve learned to behave better. I no longer have bad thoughts.”

“I feel good about TeamUp. I love singing, playing football, and - # | jump rope. ”

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LIFE-SAVING RESULTS FROM aa , po ef, oe ge OUR GLOBAL TEAMS : : . ‘ = a . : . of ae2 a P e

Ukraine

Ukraine remains one of the largest displacement crises globally, with over 3.6 million people internally displaced and i “ = around 6.2 million refugees living in other : a hie By 7 countries. More than 3.3 million people continue to live in conflict-affected areas in southern ; and eastern Ukraine. Those who are internally displaced and living near the frontlines are among the most vulnerable.

We have enhanced the capacity of our local partners by implementing several of our key programmes, including BeThere and TeamUp as . 4 t » « well as providing advanced training on gender q yg, and disability inclusion for staff and teachers.

Throughout 2024, we supported 85,619 children and young people with mental health and psychosocial support to help strengthen their emotional well-being and resilience.

Yemen

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The crisis in Yemen deepened in 2024 due to ongoing conflict and regional tensions, leaving 18.2 million people, including 5 million children, facing severe hunger. Nearly 4.5 million people remain displaced, and with education and protection services disrupted, 4.5 million children are out of school.

In 2024, War Child supported 23,179 children and family members in Yemen through education, child protection, and livelihood programmes.

We helped 2,337 children return to school in the West Coast region and built 18 semiclassrooms , a teaching approach that blends online and offline learning, and 12 water, sanitation and hygiene facilities in remote areas. In Bani Hushaish, rehabilitating two schools led to a 30% increase in enrolment, inspiring the community to build nine more classrooms.

To strengthen child protection, we trained community members, facilitators, and social workers on child rights and protection. We also set up two child-friendly spaces in Bani Hushaish and introduced psychosocial support activities in temporary learning spaces.

Additionally, 150 people received vocational training, mentoring, and support to start businesses , with many now earning an income.

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ADVOCACY

TOGETHER WE STAND FIRM, UNITED, AND Shoe ee ee oe ee . _ DETERMINED —— ce e ; Ao? , ) ee Fi FOR EVERY CHILD, EVERYWHERE, TODAY AND ALWAYS.

At War Child, we focus on children’s needs, respect their rights, and place them at the heart of everything we do. We advocate for humanitarian law, campaign against the impact that conflict has on children, and amplify their voices, empowering them to drive change.

The new government also responded positively to several calls made by War Child and other international charities regarding the conflict in Gaza. These included introducing a partial arms embargo on arms sales to Israel, supporting the International Criminal Court and International Court of Justice processes, and offering clearer support for a ceasefire.

In July 2024, we launched a public petition urging the new Prime Minister to push for a ceasefire in Gaza, gathering over 58,000 signatures.

In October, Virginia Gamba, UN Special Representative for Children and Armed Conflict, visited the UK, meeting with MPs and government officials through our efforts.

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PUBLIC RELATIONS

2024 was a strong year for War Child’s PR, with 4,010 press mentions and a reach of over 10 billion.

An interview with our Gaza team in The Guardian resulted in a 352% increase in individual donations to War Child on the day it went live.

In December, we released a report on the mental health impact of war on children in Gaza, which led to 57 media features in outlets including The Guardian, Daily Mail, BBC, The Independent, CNN, and NBC, reaching over 814 million people. The campaign was supported by high-profile figures, including Gary Lineker, Misan Harriman, Bella Ramsey, and Annie Lennox posting on social media.

War Child also partnered with The Guardian and The Observer for their Winter Appeal, themed ‘War Changes Everything.’ Nine pieces of coverage on our work in Gaza, Lebanon, Colombia, and Bosnia helped raise £1.7 million for War Child and two other charities.

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OUR AMBASSADORS

War Child’s Ambassadors play a key role in fundraising, advocacy, and amplifying our work. Through their support, they raise awareness of the challenges faced by children in conflict, engage new supporters, and inspire action for a safer, brighter future. Here are some of their key moments from 2024:

Global Ambassador Gillian Anderson narrated two powerful fundraising adverts, which became our most successful of 2024, recruiting over 700 new regular donors, ensuring sustainable income for years.

Creative Ambassador Ross Stirling secured War Child as the chosen charity for the annual Secret 7” record sale, raising £210,000 in April.

In June, Music Ambassador AURORA dedicated her performance at Glastonbury to children by holding a War Child sign that read, “No child should be part of war. Ever.”

In October, Founding Global Ambassadors Carey Mulligan and Marcus Mumford hosted our biennial Ambassador’s Dinner. 70 friends gathered at In Horto, London, to raise money for our work, with the space generously donated by Ambassador Ben Lovett . Guests enjoyed powerful speeches and performances by Marcus and Jonny Flynn.

In December, Carey and Marcus hosted the Wassail, our annual winter event, in New York with Children in Conflict, raising over $2.2 million with performances by our Global Ambassadors Brandi Carlile and Mumford & Sons .

PEOPLE’S POSTCODE LOTTERY

People’s Postcode Lottery trust in our expertise allows us to direct funds where they’re needed most - whether supporting children in forgotten conflicts, or empowering local organisations to lead change in their own communities.

In 2024, War Child proudly celebrated 10 years of partnership with People’s Postcode Lottery, marking a decade of incredible impact made possible by the generosity of its players. The money raised has been instrumental in helping us reach more children and families, deepen our impact, and drive innovation.

In 2024, our teams continued to collaborate closely, ensuring that together, we create lasting change for children living through war. Here’s to another decade of making a difference!

This past year alone, the partnership contributed another £3 million through the Postcode Education Trust , helping us navigate an increasingly complex and more dangerous world while working toward a sustainable future for children.

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BRITS WEEK

BRITs Week is our annual series of intimate music shows held around the BRIT Awards, where big artists perform in small venues. War Child curates and books the shows, partnering with AEG Presents and BPI to produce them.

BRITs Week 2024 raised £420k, providing crucial support for War Child’s work. It also set the stage for a multi-year headline BRITs Week sponsorship with DHL , ensuring continued impact for children affected by conflict.

2024 highlights included multi-BRIT Award winners and household names Keane headlining Shepherd’s Bush Empire, BRIT Rising Star and Artist of the Year winners The Last Dinner Party playing a tiny show at Hebden Bridge Trades Club, and BRIT-nominated Gabriels delivering a late-night set at Ronnie Scott’s, earning a five-star ‘you had to be there’ review in the Evening Standard.

GLASTONBURY FESTIVAL

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In 2024, War Child strengthened our partnership with Glastonbury Festival through The Glastonbury Festival Emergency Fundraiser, supporting people affected ' 5 : by conflict. Ae 2

Fans had the chance to win one of 20 pairs of festival tickets by donating £10 to enter a prize draw, with entries unlimited. The response was phenomenal and the total raised was rn: 2 generously matched by Glastonbury Festival, resulting in / i ‘ £1,279,440 being donated to War 4eee : ie : a Child, British Red Cross, and Oxfam. re cg WAR CHILD UK 2024 ANNUAL REPORT . ‘ ~ ' anal +

At the festival, War Child engaged fans in the Silver Hayes field, distributing biodegradable temporary tattoos, selling an ‘Optimism is a Political Act’ t-shirt in collaboration with Silver Hayes, and hosting a panel discussion, ‘War . 4 Ha ’ t * ’ . - Child: Migrant Footprint – Black British Mixtape,’ led by Tayo Popoola with Reni Eddo-Lodge, DJ Nature, and DJ Milo. Glastonbury Festival also continued its support later in the year with further donations, paving the way for an even closer partnership in 2025 ne: : : ‘ 1 : ; | : i and beyond.

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SECRET 7”

In 2024, the annual Secret 7” charity record sale returned under War Child’s creative direction, bringing together artists and designers to create unique record sleeves for tracks by seven musicians: AURORA, Celeste, Hozier, Siouxsie & The Banshees, Paul McCartney, The Chemical Brothers, and The Specials.

Secret 7” gained coverage from NME, Creative Boom, It’s Nice That and The Financial Times.

The online auction raised £210,000 to support our work in local communities and refugee camps , creating safe spaces for children to play, learn, and access mental health support.

Each track was produced 100 times on limited edition 7” vinyl, with the sleeve artist’s identity kept secret until the record was sold. The 700 records were showcased at a free exhibition at NOW Gallery, London, featuring art from notable names such as Tacita Dean, Sir Paul Smith, Rankin, Cho Hui-Chin, Jamie Hewlett, Ragnar Kjartansson, Helen Beard, Anthony Burrill and many more.

DCD>AWARDS

In December 2024, War Child was honoured to be chosen as the charity partner for ip ele Zz the DCD>Awards, often referred to as the “Oscars of the data centre industry.” Organised by our partner, Data Center Dynamics, the event brought together over ae fae oe 1,200 industry professionals for a memorable evening of celebration and recognition.

Guests had the opportunity to bid in a silent auction and pledge their support for War Child May Fone . ee during a moving moment led from the stage by one of our special friends, Sonia Gisa. :

The evening raised an incredible £75,000 to support our work with children living through aire conflict , thanks to the generous donation of a percentage of table sales and the kindness of the guests. A huge thank you to Data Center Dynamics a oe cso for their invaluable support. We’re excited to continue this brilliant partnership in 2025 and beyond!

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actses 47 be

Sr SOUND & VISION ra A eg eet ae Fe oe es -

_ et a ec In 1994, David Bowie, Brian Eno, and Athena Eno curated Little Pieces ae ~~ oo from Big Stars to raise money for War Child, in response to the crisis bs ; a “es : , ; in Bosnia. 30 years later, this legacy sparked Sound & Vision, a new annual exhibition and auction pairing contemporary artists with beloved musicians. ko em . me a” i m ; 4 : s Curated by Art on a Postcard and hosted by 180 Studios in London, the 2024 exhibition featured original works from 33 leading artists, all inspired by the iconic David Bowie lyric: “We Like Dancing and We Look Divine.”

The exhibition marked the 50th anniversary of Diamond Dogs and included ae aa a. i ae artists George Underwood, Stuart Semple, National Portrait Gallery BP Portrait Award-winning painter Ishbel Myerscough, Harland Miller, Jonathan Schofield, and Andrew Pierre Hart to name a few.

This first edition raised £36,000 for War Child and gained widespread media coverage in Financial Times, Country Life, The Art Newspaper, BBC News, The Independent and more.

JINGLE JAM

War Child secured a three-year partnership with Jingle Jam, the world’s biggest gaming charity event. This two-week festive streamathon not only raises money but also increases awareness and engagement of War Child’s work within the gaming community.

December saw creators from across the world unite, with 58 supporting War Child exclusively. Fundraising giants like Digby TW, Christmas Clash, and Zerpherz returned, while new supporters such as Mousie (Yogscast), BehavingBeardly, and BigTaffMan helped us reach new audiences. Two exciting streams also took place: War Child’s Quiz of the Year, and a special Magic: The Gathering stream featuring The Spiffing Brit, M4NG0, RT Game, and Kiwo, helping us connect with even more gamers.

Jingle Jam 2024 raised £2.6 million, with War Child receiving £301,940. We’re excited to grow this partnership in the years ahead!

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MORE MOMENTS

2024 was an incredible year for War Child, a . t Ss 4 s with supporters and partners coming together to raise vital funds and awareness. It began in February ae eg te with Dine for Peace, a te Pee Michelin-star dinner and art auction organised ee Pela’ by Tanja Gangar, raising £2,743 for Gaza. In April, : a 1.‘ beg > zh 7 - . our Spring Clean auction saw over 70 celebrities, including Richard Curtis, Stanley Tucci, Gillian Anderson, and Bastille, donate iconic entertainment items, raising £50,000. In the summer, Stanley Tucci hosted a special evening at The River Cafe with generous support from Ruth Rogers CBE. Guests enjoyed a performance by Jamie Cullum, and the event raised over £150,000. July brought Artists for Aid, where Mustafa the Poet curated an extraordinary event that raised £415,000 for the Gaza and Sudan crises, with - i ~ - , & r Corteiz designing an exclusive FREEDEM tee for the occasion.

24 teams from the music community joined the Independent Music Cup, a 5-a-side football tournament that raised £33,000. Around the same time, War Child partnered with Friendly ~ oy . : : ‘ Records to raise over £80,000 through an unforgettable IDLES hometown show in Bristol and a limited series of 7” records.

October saw our Royal Parks 2024 team raise £53,031 as 84 runners took on London’s scenic half-marathon, while our Day of the Girl gig series featured intimate shows by Bree Runway, Connie Constance, Matilda Mann, and RØRY, raising an incredible £103,500.

In November , we unveiled a powerful mural, inspired by a photo from Gaza-based journalist Mohammed Al Zaanoun, and launched a national billboard campaign for in support of our ee Winter Fundraising Appeal on World Children’s 3 es ~ oe . : Day with the message: ‘This year, it’s not the thought that counts.’ December wrapped up a herd : the year with Carey r 3 . Mulligan and Emerald Fennell designing 8 limited-edition Saltburn Insults t-shirts, while Dorothy Claxton and Heather Anderson’s Doves 2 : “ z . ; soo for Peace 3 art auction raised £18,532.20. x J i ae Sn a a ie Kate Bush also released Little Shrew : i are : : ‘ (Snowflake), a poignant animated film 2 encouraging fans to support War Child which is set to raise £80,803. >, ie oe re ne

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PLANS FOR 2025

War Child UK has identified several key strategic areas to secure growth in our income and profile in the UK.

We want to ensure we continue our core priority of making our income more sustainable and will continue our investment in our regular giving programme.

To be able to grow effectively, we are also prioritising ‘seeking higher value’ across the fundraising portfolio, supported by our ambassador and advocate programme.

We are also going to have a bigger focus on advocacy in 2025, more than what has been possible to date. An updated and inspiring programme of work in our communications function will support this and our fundraising work in general.

All these initiatives will be underpinned by the work we have started on creating an

inclusive workplace culture and seeking out greater efficiency through improving systems and processes.

The War Child Alliance Foundation will continue their focus on conflict affected countries – such as Gaza and Ukraine, but also those countries who do not dominated the news headlines such as Afghanistan and Democratic Republic of Congo. We are now ready to respond to the crisis in Sudan directly in country as well as continuing our response with refugees in nearby countries. The broader humanitarian system is under pressure following government aid cuts in the US and beyond. Our core response to this is to think through how we make our evidencebased programmes more widely available to the sector and leveraging the impact of research through scaling to third parties. We are also exploring how to achieve genuine locally led programming.

“The War Child Alliance Foundation will continue their focus on conflict affected countries ...but also those countries who do not dominated the news headlines”

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A HUGE

THIS IS THE DEADLIEST TIME FOR CHILDREN THIS CENTURY, THANK YOU FORHELPING US : ss . 1 BE THERE FOR THOSE WHO aa - : . NEED US MOST. i . 1 a ti : WAR CHILD UK 2024 ANNUAL REPORT

Dirty Velvet COMMUNICATIONS AND CAMPAIGNS Fane Group Blackstar N Family Club Build Hollywood Oakley Capital Rockbox Prospect Union Studio Juice The Maverick Group PHILANTHROPY

AMBASSADORS

Founding Global Ambassadors

Marcus Mumford Carey Mulligan

Global Ambassadors

Stanley Tucci & Felicity Blunt Keely & Toby Glaysher Healy Family Foundation Henri Lambert

GAMING

Gillian Anderson Brandi Carlile Vanessa Kirby

Jingle Jam Sports Interactive Milestone S.r.l. Devolver Digital Fanatical 11 Bit Studios AFC Wimbledon No More Robots Ltd Toge Productions Mixed Realms

War Child Ambassadors Ben Lovett Ted Dwane Miles Jacobson

Tina & Anthony Hene Steven Moffat & Sue Vertue Lia and Nick Martin Charles & Susan Rusbasan Adam & Libby Knight

Music Ambassadors

Jack Savoretti Dan Smith AURORA Ellie Prohan

SUPPORTER ENGAGEMENT

Dorothy Claxton Francesca Beeching and Emma Harrison Nash Pradhan Ropetackle Arts Centre Fan Yang Platypus DTVO

MUSIC

All the artists who played our shows.

Creative Ambassadors

Ross Stirling Jonny Grant Ben Caron Charlotte Sinclair

Friendly Records Glastonbury Festival Kate Bush Liam Gallagher Maggie Crowe and BPI Mustafa and Artists for Aid The Cure

TRUSTS AND INSTITUTIONAL FUNDING

CREATIVE INDUSTRIES

Mustafa and Artists for Aid People’s Postcode Lottery The Cure Stanley Thomas Johnson Tim Wakefield and Foundation Soundwaves Art Foundation Sulney Fields Charitable Trust Transgressive Records The Fraxinus Charitable Trust Material World Foundation PARTNERSHIPS Mackintosh Foundation Aesop Geoff Herrington Foundation Capri-Sun The Mark Anthony Trust Clifford Chance EA Foundation Data Center Dynamics FCDO DHL

Bella Freud Everpress Gemma Peppé Global Street Art Kevin King Lisa Baker Lucy Mahon Paul Franklyn Tom Best

THANK YOU

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PEOPLE AND CULTURE

At War Child, we are committed to building an inclusive workplace where everyone feels valued and empowered to contribute to our mission of supporting children affected by conflict. In 2024, we made significant progress by developing a diversity, equity, inclusion, and belonging action plan and establishing a staff culture group to address non-inclusive behaviours and improve practices.

Our staff engagement survey reflected this progress, with 100% participation and 92% recommending War Child UK as a great place to work. Looking ahead we have committed to training on microaggressions, neurodiversity, anti-racism, and disability and LGBTQIA+ awareness to improve staff understanding and foster a more inclusive environment.

To attract and retain talent, we conducted a comprehensive review of our reward and benefits package, introducing new reward principles, updated job grading, and broader salary scales. We have increased our employer pensions contributions to be in line with other NGOs. We’ve also implemented talent management tools to strengthen performance management, retention, and career progression.

We ensure that all staff have clear objectives, development plans, and regular feedback. Pi \ 7 : i : : , Our review of structures has created better 2024 opportunities for growth, and we’ve invested in training to equip line managers with the skills to lead effectively. Our new Behaviour Framework sets clear standards to enhance performance, accountability, and development. TRUSTEES Together we are creating a strong, inclusive culture for the future. i 7 - aa “ f ; P AND \ = 4 Fe - ‘ GOVERNANCE

“At War Child, we are committed to building an inclusive workplace”

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PRINCIPAL RISKS AND UNCERTAINTIES

War Child UK categorises risks as either strategic or operational. Strategic risks threaten the achievement of our overall strategy and are monitored by senior leadership and the Board of Trustees. Operational risks relate to internal processes and controls, managed by effective systems and overseen by the management team.

There is some overlap between the two, with serious operational risks escalated to the strategic register when necessary. Risks are assessed based on their likelihood and impact. The Board considers the organisation’s risk tolerance, while management focuses on mitigation.

Risk registers are regularly reviewed in line with War Child UK’s risk policy to stay current. The Audit and Risk Committee meets quarterly and conducts rotating deep dives into strategic risks, ensuring each is thoroughly reviewed over time.

The nature of War Child UK’s risks have changed since 2023 as a result of the Alliance transition. Risks are now centred around being a fundraising member of the Alliance, rather than including risks related to Country Programmes.

Maintaining Sufficient Working Capital to Operate

Due to the fluctuating nature of our fundraised income and our largest fundraising event being held in the last month of the financial year, there is a risk that we do not maintain sufficient working capital

throughout the year to support our day to day operations. This is mitigated in two key ways; Cashflow management and annual planning of fundraising activity.

Through cash flow forecasting and phasing our unrestricted payments to the War Child Alliance foundation, we ensure a sufficient cash level is maintained throughout the year.

By planning our fundraising activity so that we have key activations throughout the year we minimise the cash flow fluctuations. Whilst Q4 still remains our biggest month for income generation due to our primary event being held in December, we have additional income streams such as lottery income, music events and creative projects in the first three quarters and continue to invest in individual giving to provide a smoother income profile over the course of the year. Building this sustainable baseline income also reduces risk around fundraising activations not going ahead or reaching their projected income

Realising the Value of the Alliance

Working as part of the alliance represents a very new way of working and carries risk around War Child UK not having as much control over how our programmes are run.

To mitigate this, we have an alliance agreement in place which sets of the terms of the agreement. This includes a fundraising members forum consisting of the CEOs of the alliance, whose job is primarily to hold the alliance to account for delivering. Regular meetings are held, where participant numbers are reported on, and the key pillars of the alliance strategy are discussed so fundraising members can contribute. Additionally, we have developed ways of working together to ensure that trust can be built across the entities. The UK board discusses an aspect of our programming at each meeting.

External

Communications and Advocacy Risks

There is a risk that our advocacy positioning doesn’t generate positive change and/or exposes War Child to reputational or actual damage. This risk exists in UK communications

but also in communications and strategies owned by Alliance Members and the Alliance Foundation.

An additional risk area, which exists across the Alliance, is the detail and time frame of programmatic information being provided resulting in War Child UK not being able to fundraise effectively and engage our audiences.

These risks are both mitigated by processes and ways of working being implemented, with clearly defined roles, priorities and decisionmaking processes. By creating a structured way of working, focused on collaboration and having one voice, these risks reduce significantly.

Ongoing Investment in Organisational Priorities

The Individual Giving programme is an important part of our long-term sustainable and unrestricted income portfolio, but the nature of this programme means it requires significant investment year on year and steady performance, in order to protect growing returns. The risks to this programme include external threats such as the impact of geo-political landscape shifts, less focus on conflict by the media and decrease of wallet share due to economic down-turn affecting core audiences. There are also internal risks to consider, including being unable to prioritise the in-year investment needed over other quickreturn initiatives. The controls we have in place to minimise these factors include a long-term board-approved fundraising strategy built upon the intention to invest in mass market fundraising, regular monitoring of progress against a range of measures and business plan; and a programme designed with flexibility at the heart of scaling ( avoiding over-reliance on growing too quickly), and prioritising agile channels that allow us to learn, invest and divest quickly where needed.

Talent Attraction and Retention

We have made some transformational changes to how we attract and retain talent, and this remains a strategic risk we regularly monitor and discuss both in the Audit & Risk Committee and as a leadership team. We mitigate risks by monitoring KPIs quarterly related to recruitment and turnover; gather and act on exit data from leavers; complete external salary benchmarking and listen to feedback colleagues give in our staff engagement survey to improve our decision-making, people policies and processes. We proactively monitor performance management and tackle talent retention risks with development plans and career discussions which remains an ongoing focus. We are currently enhancing our online presence and employee value proposition on the War Child UK website and have an exciting DEI plan and staff culture group to improve culture and inclusion.

IT and Cyber Security

This risk is a result of the cyber threats present in today’s digitally driven operating environment. Cyber-attacks and data breaches pose serious risks such as reputational damage, disruption to services and financial loss. As a result, we regularly assess if we have reliable IT infrastructure and controls. In 2024 we completed a migration of our MS 365 environment to the War Child Alliance’s shared service centre to ensure that our systems and controls are aligned for our new ways of working. As part of the transition we are developing and adopting a War Child Alliance Business Continuity plan and also working together on Cyber security and AI policies.

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SAFEGUARDING AND SERIOUS INCIDENTS

War Child UK is committed to keeping all who come into contact with our programmes and fundraising activities safe from harm and abuse. During 2024, we continued to build upon the strong foundation established in the previous year for robust safeguarding at global and country levels – this is managed by the War Child Alliance Foundation. There was one serious incident in 2024 which was reported to the Charity Commission, and rigourously followed up internally by strengthening our training and approach. We are also increasing the safeguarding resource we have in country.

FUNDRAISING STATEMENT

We take our responsibility to ethical fundraising extremely seriously and are proud to be registered with the Fundraising Regulator. We are committed to working to the standards in the Code of Fundraising Practice, and have readily engaged with the regulator through their consultation process as they look to update the Code. We also hold membership of groups sharing best practice in fundraising to promote high standards across the wider sector.

Supporters are at the heart of what we do. It is only through their generosity and commitment that we are able to provide a lifeline for children living through conflict around the world. Our supporters demonstrate incredible kindness and trust in us through their support of our work. We are wholly committed to maintaining that trust by upholding the highest standards in how we work at all times.

We have specific measures in place for our regular giving programme, to ensure that we live up to our ethical obligations and high standards. We are mindful that our activity is transparent and persuasive, but never intrusive, unreasonably persistent or leaving an individual feeling undue pressure to donate. Our policy to identify and protect those in potentially vulnerable circumstances is regularly reviewed, and our fundraisers receive training on how to approach such situations. We also follow safeguarding, child protection and data protection policies across our work.

Our fundraising approach is centred on building long-lasting and effective relationships based on transparency and accountability. Fundraisers identify and nurture relationships with donors, partners and individuals, often within the creative industries, including gaming, music, art and sport. Our fundraising activities are bold and inspiring, and we work hard to ensure that every interaction is meaningful and treated with care.

Our fundraising has at times focused on specific areas of crisis, such as the ongoing conflict in the middle east and raising funds to support our critical work in Gaza and in Lebanon. Early in the year we responded to an escalation in violence during the longstanding conflict in the Democratic Republic of Congo, and we have also continued our response to the war in Ukraine, and significantly scale our work in Afghanistan.

These standards are also applied to any thirdparty organisations we work with – we ensure that they have equivalent robust policies in place to protect anyone with whom they interact. Our detailed vetting process guides our review of these policies and practice both at the start of any partnership and on an ongoing

basis. This approach enables us to ensure that nobody is put at risk of harm by our fundraising, or any activities carried out on our behalf.

Our Supporter Promise is prominently available on our website and outlines our commitment to our invaluable supporters. It’s really important to us that our supporters and members of the public have the best possible experience with War Child UK, however they choose to interact with us. We genuinely encourage and welcome feedback, so that we can understand these experiences and continually work to improve.

We are gratified that our complaint levels remained low in 2024. We received 55 complaints (44 in 2023) and responded to every complaint received within an average of 2 working days. Most complaints were logged, reviewed and resolved within 1 week of initial enquiry, (which maintains our response timelines from 2023), with only one complex matter requiring 2 weeks to resolve, and remedial action was taken where relevant. Wherever possible, we provided individuals with a dedicated response to their complaint, and we are pleased to say that as in previous years, no complaints were escalated to either the Fundraising Regulator or the ICO.

Our Senior Fundraising Compliance Advisor provides dedicated resource to ensure that we remain compliant with the Code of Fundraising Practice, Advertising Standards Authority Code, and Ofcom requirements. We are also very mindful of data protection, keeping our supporter data safe and secure in accordance with our data protection and privacy policies, which guide our compliance with the UKGDPR and Privacy & Electronic Communications Regulation. We also have a dedicated supporter care team who are on hand to respond to supporter questions and queries in a timely manner via email or telephone, including updating supporter details and contact preferences.

Ahead of the start of each financial year, we carefully plan our fundraising activity and outline our budget. We consistently review this on an ongoing basis within the fundraising team, with regular reporting to senior management and our finance colleagues. This enables us to monitor our performance and refine our plans if circumstances change, to ensure that we remain effective and accountable both to children and to our supporters.

“Supporters are at the heart of what we do.”

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OUR GOVERNANCE

War Child UK is a charitable company limited

by guarantee. We were incorporated on 30 July 1998 and registered as a charity on 22 September 1998. The company was set up under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. This was amended on 8 June 2018. The objects in our Memorandum of Association are:

OUR BOARD

The Directors of War Child UK are the Trustees, collectively known as War Child UK’s Board. The Board, War Child UK’s governing body, comprises of eight Trustees. Previously, Trustees served an initial term of three years that can be extended up to a maximum of six years. In October 2024, it was voted on at the Annual General Meeting that Trustee terms should be revised to be four years, with the possibility of extending for another four years once completed. This addendum was adapted so that the UK clause remained consistent with the Alliance’s clause on term lengths. The Board has guaranteed the liabilities of the company up to £1 each. The Board is responsible for overseeing the governance of all War Child UK’s work and delegates the day-to-day management to the Chief Executive Officer (CEO) and the Leadership Group. The details of this arrangement are set out in a Delegation of Authority document, which is regularly reviewed.

The Trustees remain collectively responsible for the charity. All powers delegated under this policy are exercised in good faith based on the understanding of the final authority of the Board. In 2024, the Board met quarterly, with some additional exceptional meetings to support the approval of our annual accounts in a transitional year. At each meeting, they reviewed the charity’s overall progress based on reports from the management team and reviewed our financial position and organisational risks. The Board approved the budget and annual plan for 2025.

OUR COMMITTEES

The Board has delegated specific responsibilities to a sub-committee known as the Audit and Risk Committee, whose membership is appointed by the Board and who meet quarterly. The Audit and Risk Committee is responsible for ensuring we manage our risks and have strong internal controls. It reviews our financial and fundraising performance and key risks.

Trustee recruitment and training

To make sure our governance is as effective as possible, we draw on skills and expertise in a range of areas including financial management, programmes, safeguarding, fundraising and legal.

We review the skills and expertise of our Board members to identify any gaps. War Child UK operates an equal opportunities policy and encourages applications from diverse backgrounds. Trustees are appointed following open advertising. Interviews are then conducted by the Chair and CEO, with input from other Trustees and the Leadership Group. All new Trustees receive a structured induction programme, covering all aspects of the role and the organisation. As part of this they are

given copies of War Child UK’s Memorandum and Articles of Association, governance document, strategy, business plan, the previous year’s annual accounts, the current year’s budget, Safeguarding Policy, code of conduct and any relevant committees’ terms of reference. New Trustees must complete and sign a declaration of interest, anti-bribery policy, fit and proper person’s declaration and War Child UK’s code of conduct and safeguarding policy. We also offer training to all Trustees.

During the Annual General Meeting (AGM) meeting of the 25 October 2024 the Board recommended that Crowe remain our external auditors for 2025.

Consideration of public benefit

War Child UK gets children back into school. We work with children formerly associated with armed forces and groups to create new opportunities for them and to reintegrate them into their communities. We promote justice for young people in detention. We also work with children and young people to demand their rights and change policies and practices that affect them. War Child UK Trustees ensure that War Child UK carries out our aims and objectives, and that these benefit children marginalised by war in Afghanistan, Central African Republic, Democratic Republic of Congo, Iraq, Yemen, and Ukraine. The Trustees have considered the Charity Commission’s published guidance on the public benefit requirement under the Charities Act 2011.

War Child’s international partnerships

War Child UK is a member of the War Child Alliance, a global foundation made up of five fundraising offices all raising money to support our work in 14 countries.

Programme members are based in and around conflict-affected areas around the world. Through the War Child Alliance, War Child UK can effectively and efficiently combine resources, skills, experience, and knowledge to help more children than ever before.

Key management remuneration

War Child UK is organised into four departments, led by the Leadership Group, who are responsible for reporting to the CEO. Their salaries are subject to the same approach we use for employees. The CEO’s salary is reviewed annually by War Child UK’s Board, and a decision is made by Trustees on the level of remuneration. A salary scale review is carried out periodically by the Leadership Group to ensure that our salaries remain commensurate with comparable charities, based on a benchmarking exercise started in December 2022.

“War Child UK gets children back into school.”

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OUR MANAGEMENT

BOARD OF TRUSTEES

REGISTERED OFFICE AND PRINCIPAL ADDRESS

Part Fourth Floor East, Dunn’s Hat Factory, 106110 Kentish Town Road, London NW1 9PX

AUDITOR

Crowe U.K. LLP 55 Ludgate Hill London EC4M 7JW

BANKERS

Lloyds Bank, 39 Threadneedle Street, London, EC2R 8AU

COMMITTEES

Audit and Risk Committee

SOLICITORS

Bates Wells Braithwaite, 10 Queen Street Place, London, EC4R 1BE

COMPANY NUMBER

03610100

CHARITY NUMBER

CHIEF EXECUTIVE OFFICER

1071659

MANAGEMENT

FINANCIAL REVIEW 2024

Context for 2024

On 1st January 2024 War Child UK transitioned to the new War Child Alliance Foundation structure. Operationally, this means the country offices and programmes, and the global programme and advocacy staff from War Child UK, transferred to the new War Child Alliance Foundation.

Financially, we transferred the assets and restricted reserves (£1.8m) relating to country programmes and Alliance staff to the War Child Alliance Foundation, along with a portion of our unrestricted reserves (£534k) to support the War Child Alliance Foundation reserves management.

2024 has been a successful first year in the new structure where War Child UK has primarily focused on fundraising, communications and UK advocacy to contribute funds to the Alliance Foundation. War Child UK exceeded it’s 2024 target, delivering a surplus of £0.4m after a total contribution to the alliance of £7.3 million (£3.0 million restricted, £4.2 million unrestricted).

from FCDO for projects in Afghanistan and Yemen, as well as local trust and foundation grants.

Income

In 2024, War Child UK raised £13.1 million, a £5.8 million, 31%, decrease from 2023. The reduction is primarily in grants (£5.7 million) because the grants relating to the Country offices transferred to the Alliance are now reflected in the Alliance annual accounts. There was also a reduction in donations of £0.4m largely because income from Children in Conflict is now being paid to the War Child Alliance Foundation rather than War Child UK. Notably, aside from this we achieved donations in line with 2023 levels despite the Wassail event, War Child’s largest event, being held in New York in 2024 meaning the majority of the income was received by Children in Conflict. In 2023 War Child UK received the majority of the Wassail income, meaning that in 2024 we have delivered growth in other areas of our events portfolio to offset this.

The total restricted income was £2.6 million. Alongside the grant income mentioned above totaling £1.9 million. War Child UK also generated restricted funds from music events and emergency appeals.

War Child UK raised £10.5 million of unrestricted income in 2024 which makes up 80% of our total income. This compares with £9.7 million in 2023. The increase of £0.8 million in 2024, compared to 2023, is a result of a combination of successful fundraising initiatives, music events, generous support from corporate partners and major donors, alongside the continued public engagement in high profile conflicts which has generated additional support. In particular, War Child UK was selected as Charity partner for the Guardian and Observer newspaper Christmas appeal which generated £0.5m in 2024. Additionally, we received a £3.0 million of income from the People’s Postcode Lottery (PPL), which, whilst less than 2023 due to a one off additional £0.4 million in 2023, is War Child UK’s largest source of unrestricted income.

The grants residing in the UK are those which are from UK donors with contracts signed and managed by War Child UK, though the programmes are delivered by the Alliance Foundation. This includes £1.4m of grant income

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FINANCIAL REVIEW 2024

Expenditure

In 2024 War Child UK spent £12.7 million, a decrease of 35% on 2023 due to the Country Programme grant spend transferring to the Alliance Foundation.

The majority of expenditure, 67%, was spent on achieving our charitable objectives. Our restricted expenditure of £3.1 million represents the grant transfer to the War Child Alliance foundation to support country programmes and emergency support.

Our unrestricted expenditure in 2024 was £9.6 million, this includes a contribution of £4.2m to the War Child Alliance Foundation.

Year-end position

In 2024, War Child UK created a net surplus of funds amounting to £391k, consisting of a surplus on unrestricted funds of £848k and a deficit on restricted funds of (£457k). The unrestricted surplus is a result of the successful fundraising performance exceeding our commitment of funds to the War Child Alliance. Investment decisions on the surplus will be made in 2025, the intention for majority of the surplus is to further our programme work with children, and to invest the remainder in our fundraising and so increasing our long-term commitment to programme work. The restricted deficit is a result of spending funds carried forward in restricted reserves from prior years, primarily in Ukraine.

War Child UK’s unrestricted net assets total £2.9 million (2023: £2.5 million). Total reserves are £3.9 million (2023: £5.9 million). The primary reason for the year on year reduction is the transfer of £1.8m of restricted funds and £534k unrestricted funds to the War Child Alliance Foundation. The 2024 closing balances consist of:

Continuity Business Reserves: £2.6 million (2023: £2.2 million including the Working capital reserve)

Tangible Fixed Assets £27,000 (2023: £39,000) Designated Reserves £275,000 (2023: £287,000)

Reserves policy

War Child UK’s reserves policy is as per the agreement with the War Child Alliance Foundation as agreed during the Alliance transition; the desired level of free reserves is a minimum of four months and a maximum of nine months of core costs. This is the level deemed appropriate for the Alliance Foundation and fundraising members to balance the need to maintain financial resilience if income or expenditure levels fluctuate whilst also not retaining income for longer than is needed. At the end of 2024 War Child UK has 5 months cover, in line with this policy.

UNRESTRICTED RESERVES

War Child UK has previously had two reserve funds within it’s free reserves; a continuity business reserve which was held at all times to mitigate against the risks in War Child UK’s operating environment and a Working capital reserve to manage income fluctuations throughout the year.

Following the Alliance transition and the reduction in risks generated by programme activities, these funds have now been combined within the business continuity fund. These funds will be maintained in line with our Alliance agreement to manage our working capital and business continuity risks.

• Business continuity fund: This fund represents the accumulated unrestricted surplus and is maintained in line with the

War Child Alliance agreement to manage our working capital and business continuity risk. We are ending the year with funds of £2.6 million, which is an increase on the combined figure in 2023 (£2.2 million). War Child UK will work with the Alliance to spend funds which are not required to manage business continuity risk in 2025.

RESTRICTED RESERVES

Restricted funds are tied to a particular purpose which has been specified by the donor. Restricted reserves reflect the unspent balance of any of these funds. Restricted reserves at the end 2024 were £1.0 million, a decrease of £2.4 million compared with the 2023 year-end position. The reduction is a result of the in-year restricted deficit and transferring £1.8m of funds relating to grants in overseas country offices to the War Child Alliance foundation.

Restricted funds of £3.0m have been transferred to the Alliance Foundation in 2024. £2.6m of which were raised in 2024 and £0.4m were funded from restricted reserves generated in previous financial years.

Going concern

The Trustees have reviewed War Child UK’s reserves and Continuity Business Reserves position in light of the reserves policy discussed above. They have reviewed the group’s forecasts, projections, and risk assessed income and expenditure and have

a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. With organisational growth forecast across restricted and unrestricted income streams, the Trustees have approved the 2025 budget. They are confident that the planned reserves are sufficient at the year end to manage any foreseeable downturn in the UK and global economy. The Trustees consider that there is a reasonable expectation that War Child UK has adequate resources to continue in operational existence for the foreseeable future and for this reason, they continue to adopt the ‘going concern’ basis in preparing the accounts.

Investment policy

War Child UK’s investment policy is to protect our capital. Tolerance to capital instability is low, and the charity adopts a relatively cautious attitude to risk. War Child UK’s assets should be held in cash or lowrisk government bonds, although certain investments are also held in art assets to protect against long-term devaluation. Current investments are £24,000.

War Child UK’s Trustees have delegated decision making on investment matters to the Audit and Risk Committee. The charity manages our own investments and has a nominated list of authorised signatories, two of whom are required to make any investments on behalf of the charity.

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TRUSTEES’ RESPONSIBILITIES

The Trustees who are also Directors for the purposes of company law are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and the UK’s generally accepted accounting principles (GAAP).

The Directors are responsible for keeping accounting records that are sufficient to show and explain the charitable company’s transactions, disclose with reasonable accuracy at any time the financial position of the charitable company; and ensure that the financial statements comply with the Companies Act 2006 and the provision of the charity’s constitution.

Company law requires the Directors to prepare financial statements for each financial year. The Directors have done so in accordance with FRS 102 – The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland. Under company law, the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable group for that period.

The Directors are also responsible for safeguarding the assets of the company and taking reasonable steps for the prevention and detection of fraud and other irregularities.

As far as the charity’s Directors know, there is no important audit information that the charity’s auditor does not have. Each Director has taken all the steps that they should have taken as a Director in order to make themselves aware of any relevant audit information and to establish that the charity’s auditor is aware of that information.

In preparing these financial statements, the Directors are required to:

The Trustees’ Annual Report, which includes the Strategic Report, was approved on behalf of the board by John Fallon on 15 July 2025.

John Fallon, Chair of the Trustees

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF WAR CHILD

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.

Opinion

We have audited the financial statements of War Child (the “charitable company”) and its subsidiary (the “group”) for the year ended 31 December 2024 which comprise the Consolidated Statement of Financial Activities, the Consolidated and Charity Balance Sheets, the Consolidated Statement of Cash Flow and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustee’s 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 charitable 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.

In our opinion the financial statements:

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. 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.

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 the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK,

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF WAR CHILD

to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. 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 our audit

Matters on which we are required to report by exception

In light of the knowledge and understanding of the group and charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the

Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 68 , 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 the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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:

We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the charitable company and group operates, focusing on those laws and regulations that

have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006 together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company’s and the group’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company and the group for fraud. The laws and regulations we considered in this context for the UK operations were compliance with the requirements of the Gambling Commission, Anti-fraud, bribery and corruption legislation, taxation legislation, employment legislation and General Data Protection regulations.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the recognition of income and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management and the Audit & Risk Committee about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF WAR CHILD

with the Charity Commission and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed noncompliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities for the audit of the financial statements is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

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 charitable 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 anyone other than the charitable company . : * . _ 7 a Fs and the charitable company’s members as a 2024 body, for our audit work, for this report, or for the opinions we have formed. FINANCIAL Jayne Rowe Senior Statutory Auditor For and on behalf of STATEMENTS

Jayne Rowe Senior Statutory Auditor

For and on behalf of Crowe U.K. LLP Statutory Auditor

London

Date: 25 July 2025

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FINANCIAL STATEMENTS

Consolidated statement of financial activities for the year ended 31 December 2024 (including the Income & Expense account)

NOTES UNRESTRICTED FUNDS RESTRICTED FUNDS 2024 TOTAL 2023 TOTAL
£000 £000 £000 £000
INCOME FROM:
Donations and legacies
Donations and legacies 4,389 367 4,756 5,106
In-kind 145 - 145 -
Other trading activities
Events 2,878 362 3,240 2,747
Lotteries 3,000 - 3,000 3,400
Charitable activities
Grants
Investment Income
Foreign exchange gain
13 10,412
2
49
20
729
1,879
-
-
11,141
1,881
49
20
11,254
7,598
-
45
Total income 10,483 2,608 13,091 18,896
EXPENDITURE ON:
Raising funds
Fundraising costs for
donations and legacies
Charitable activities
Project Costs
Alliance Foundation
Information and campaigns
Total expenditure
3
3,13
3
3
4,180
3
5,299
153
9,635
49
3,016
-
3,065
4,180
52
8,315
153
12,700
3,975
15,331
356
19,661
Net income/(expenditure)
848
(457)
391
(766)
a
Transfers between funds
67
(67)
-
-
Transfer to War Child
Alliance 1st Jan 2024
(534)
(1,824)
(2,358)
-
Total funds brought
forward 2023
2,491
3,391
5,882
6,648
Total funds carried forward
11
2,872
1,043
3,915
5,882
a

There are no other unrealised gains or losses which do not appear on the statement of financial activities. All of the above results are derived from continuing activities. The notes on pages 77 to 94 form part of these financial statements.

Consolidated and Charity Balance Sheets as at 31 December 2024

Company number: 03610100 Group Charity
Charity number: 1071659 NOTES 2024 2023 2024 2023
£000 £000 £000 £000
FIXED ASSETS
Tangible assets 5 27 39 27 39
Intangible assets 6 - - - -
Investments 7 24 24 22 24
CURRENT ASSETS
Debtors
Cash at bank
Creditors: falling due within
one year
Net current assets
8
9
51
3,123
5,719
8,842
(4,978)
3,864
62
4,288
4,195
8,483
(2,664)
5,819
49
3,060
5,621
8,681
(4,815)
3,866
62
4,288
4,164
8,452
(2,628)
5,824
Net assets 11 3,915 5,881 3,915 5,886
THE FUNDS OF THE CHARITY
Unrestricted funds
Continuity Business Reserve
Working Capital Reserve
Designated
Tangible Fixed Assets
Restricted funds
11
13
2,570
-
275
27
1,043
2,000
165
287
39
3,391
2,570
-
275
27
1,043
2,000
170
287
39
3,391
3,915 5,882 3,915 5,887

The surplus for the financial year for the Parent Charity only was £177,743 (2023: deficit of £953,630), which excludes the profit of £217,085 from the trading subsidiary. The notes on pages 77 to 94 form part of these financial statements. These financial statements were approved by the Trustees, authorised for issue on 15th July 2025 and signed on their behalf by: AL Me.

John Fallon,

Chair of the Trustees

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Notes forming part of the financial statements for the year ended 31 December 2024

FINANCIAL STATEMENTS

Consolidated Statement of Cash Flow for the year ended 31 December 2024

NOTES
2024
2023
£000
£000
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash inflow from operating activities
A
1,546
950
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets
(22)
(40)
CASH FLOWS FROM FINANCING ACTIVITIES:
-
-
NOTES
2024
2023
£000
£000
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash inflow from operating activities
A
1,546
950
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets
(22)
(40)
CASH FLOWS FROM FINANCING ACTIVITIES:
-
-
NOTES
2024
2023
£000
£000
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash inflow from operating activities
A
1,546
950
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets
(22)
(40)
CASH FLOWS FROM FINANCING ACTIVITIES:
-
-
NOTES
2024
2023
£000
£000
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash inflow from operating activities
A
1,546
950
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets
(22)
(40)
CASH FLOWS FROM FINANCING ACTIVITIES:
-
-
Net increase in cash: 1,524 910
Cash at bank and in hand at the beginning of the year 4,195 3,285
Cash at bank and in hand at the end of the year
B
5,719
4,195
Notes to the cashflow statement
2024
2023
A. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH
FLOW FROM OPERATING ACTIVITIES
£000
£000
Net incoming resources
391
(766)
Transfer to War Child Alliance
(2,358)
Depreciation & amortisation
23
21
Losses on disposal of fixed assets
11
Decrease in debtors
1,165
722
Increase in creditors falling due within one year
2,314
972
Net cash inflow from operating activities
1,546
950
2024
2023
B. ANALYSIS OF CASH AND CASH EQUIVALENTS
£000
£000
Cash in hand and at bank
5,719
4,195
Total cash and cash equivalents
5,719
4,195

1. Accounting policies

CHARITY AND COMPANY INFORMATION

War Child is a Public Benefit Entity registered as a charity in England and Wales and a company limited by guarantee. It was incorporated on 30 July 1998 (company number: 03610100) and registered as a charity on 22 September 1998 (charity number: 1071659).

The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association (amended 14 July 2015). In the event of the company being wound up members are required to contribute an amount not exceeding £1 each.

BASIS OF ACCOUNTING

The consolidated Financial Statements have been prepared under the historical cost convention in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006 and 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 (FRS 102) - effective 1 January 2019.

The charity constitutes a public benefit entity as defined by FRS 102.

The Financial Statements have been prepared consolidating the results of the Charity and its subsidiary War Child Trading Limited (Company number: 05100189).

The functional currency of War Child and its subsidiary is considered to be GBP because that is the currency of the primary economic

environment in which the group operates. The consolidated financial statements are also presented in GBP and are rounded to the nearest thousand.

The charity has taken advantage of the exemptions in FRS 102 from the requirements to present a charity only Cash Flow Statement and certain disclosures about the charity’s financial instruments. As permitted by Section 408 of the Companies Act 2006, a separate income and expenditure account for the results of the charitable company only has not been presented.

The Trustees have reviewed War Child’s reserves and Continuity Business Reserves position in light of the reserves policy discussed above. They have reviewed the group’s forecasts, projections, and risk assessed income and expenditure and have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. With organisational growth forecast across restricted and unrestricted income streams, the Trustees have approved the 2025 budget. They are confident that the planned reserves are sufficient at the year end to manage any foreseeable downturn in the UK and global economy. The Trustees consider that there is a reasonable expectation that War Child has adequate resources to continue in operational existence for the foreseeable future and for this reason, they continue to adopt the ‘going concern’ basis in preparing the accounts.

CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the charity’s accounting policies, which are described in this note,

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FINANCIAL STATEMENTS

Trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. There are no material areas of judgment or estimates in the accounts.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects the current and future periods.

The principle accounting policies adopted, judgements and key sources of estimation uncertainty in the presentation of the financial statements are as follows:

INCOME

All income is accounted for when War Child has entitlement, there is probability of receipt and the amount is measurable.

the charity earns the right to consideration by its performance. Where the grant is received in advance of performance, its recognition is deferred and included in creditors. Where entitlement occurs before the grant is received, it is accrued in debtors.

DONATED GOODS AND SERVICES

Donated services and facilities are included as income (with an equivalent amount in expenditure) at the estimated value to the charity where this is reasonably quantifiable, measurable and material. These gifts in kind include professional fees, events and project materials.

War Child receives a huge amount of support from the music industry at various levels to deliver one- of-a-kind events in order to raise funds and awareness in support of its mission. In line with War Child’s fundraising model, we source support from high-profile artists in the music industry to volunteer their time to provide a performance at a War Child music event, thus raising significant income through ticket sales and other sources. It would not be practical or appropriate for War Child to pay an artist to perform at an event and the value to the charity is captured in the income raised from ticket sales. Therefore, no value has been attributed to these services in the accounts.

EXPENDITURE

All expenditure, other than that which has been capitalised, is included in the Statement of Financial Activities. Expenses are accounted for on an accruals basis.

Payments are made to the War Child Alliance Foundation to fund the War Child Alliance’s charitable activities. Once this expenditure is committed, these payments are recognised as grant expenditure in the Statement of Financial Activities and in the expenditure note.

Expenditure is allocated to relevant activity categories on the following basis:

FOREIGN CURRENCY

Assets and liabilities denominated in foreign currencies are translated to GBP at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated at a rate of exchange fixed for the month of the transaction.

LEASED ASSETS

Rentals under operating leases are charged on a straight-line basis over the lease term and charged to support costs, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

DEPRECIATION & AMORTISATION

Assets acquired with unrestricted funds are capitalised at cost and depreciation is provided to write off the cost over their expected useful lives. It is calculated on a straight-line basis at the following rates:

LEASEHOLD IMPROVEMENTS OVER THE LIFE OF THE LEASE Motor vehicle 5 years Fixtures and fittings 5 years IT software & equipment 3 years

Intangible fixed assets represent software costs capitalised in accordance with FRS102. These are stated at historical cost and amortised on a straight-line basis over the period which revenue is expected to be generated (3 years).

Amortisation is recognised in the Statement of Financial Activities as part of expenditure and is allocated across the expenditure headings on the same basis as Support & Governance costs.

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FINANCIAL STATEMENTS

Financial assets, comprised of cash, other debtors and accrued income, and financial liabilities, comprised of other creditors and accruals, are initially measured at transaction price (including transaction costs) and are subsequently re-measured where applicable at amortised cost except for investments which are measured at fair value with gains and losses recognised in the statement of financial activities

RETIREMENT BENEFITS

The charity makes fixed contributions into a defined contribution personal group pension plan for its employees. Obligations for contributions to defined contribution pension plans are recognised as an expense when due.

REDUNDANCY PAYMENTS

Assets and liabilities denominated in foreign currencies are translated to GBP at the rate of exchange ruling at the balance sheet date.

Redundancy payments are recognised as an expense in the period in which the charity is demonstrably committed to terminating the employment of one or more employees. A provision is made when there is a formal redundancy plan that has been communicated to affected staff by the reporting date, creating a valid expectation that the redundancies will proceed.

FUNDS

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or by the terms of the appeal.

Unrestricted funds are funds available to the charity for its general purposes. The Trustees, at their discretion, may set aside funds to cover specific future costs. Such funds are shown as designated funds within unrestricted funds. Where the Trustees decide such funds are no longer required for the purposes intended, they may be released by transfer to general unrestricted funds.

FINANCIAL INSTRUMENTS

War Child has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Financial assets and financial liabilities are recognised when War Child becomes a party to the contractual provisions of the instrument. Additionally, all financial assets and liabilities are classified according to the substance of the contractual arrangements entered into.

2. Prior year consolidated statement of financial activities

NOTES
UNRESTRICTED FUNDS
RESTRICTED FUNDS
2023 TOTAL
£000
£000
£000
INCOME FROM:
Donations and legacies
Donations and legacies
3,489
1,618
5,106
In-kind
3
-
-
-
Other trading activities
Events
2,747
-
2,747
Loteries
3
3,400
-
3,400
NOTES
UNRESTRICTED FUNDS
RESTRICTED FUNDS
2023 TOTAL
£000
£000
£000
INCOME FROM:
Donations and legacies
Donations and legacies
3,489
1,618
5,106
In-kind
3
-
-
-
Other trading activities
Events
2,747
-
2,747
Loteries
3
3,400
-
3,400
NOTES
UNRESTRICTED FUNDS
RESTRICTED FUNDS
2023 TOTAL
£000
£000
£000
INCOME FROM:
Donations and legacies
Donations and legacies
3,489
1,618
5,106
In-kind
3
-
-
-
Other trading activities
Events
2,747
-
2,747
Loteries
3
3,400
-
3,400
NOTES
UNRESTRICTED FUNDS
RESTRICTED FUNDS
2023 TOTAL
£000
£000
£000
INCOME FROM:
Donations and legacies
Donations and legacies
3,489
1,618
5,106
In-kind
3
-
-
-
Other trading activities
Events
2,747
-
2,747
Loteries
3
3,400
-
3,400
NOTES
UNRESTRICTED FUNDS
RESTRICTED FUNDS
2023 TOTAL
£000
£000
£000
INCOME FROM:
Donations and legacies
Donations and legacies
3,489
1,618
5,106
In-kind
3
-
-
-
Other trading activities
Events
2,747
-
2,747
Loteries
3
3,400
-
3,400
9,636 1,618 11,254
Charitable activities
Grants
Income from disposal
Foreign exchange gain
14 -
-
45
7,598
-
-
7,598
-
45
Total income
9,681
9,215
18,896
EXPENDITURE ON:
Raising funds
Fundraising costs for
donations and legacies
4
3,975
(1)
3,975
Charitable activities
Project costs
4,14
Afghanistan
1,022
4,115
5,137
Central African Republic
902
620
1,522
Democratic Republic of
Congo
803
792
1,595
Iraq
537
1,274
1,811
Ukraine
-
823
823
Syria
-
404
404
Yemen
666
1,067
1,733
UK overseas support
2,203
100
2,303
Information & Campaigns
4
356
-
356
Total expenditure
10,465
9,196
19,661
Net (expenditure)/income
Transfers between funds
(785)
(369)
19
369
(766)
-
Total funds brought forward
3,645
3,003
6,648
Total funds carried forward
12
2,491
3,391
5,882

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FINANCIAL STATEMENTS

3. Analysis of expenditure

3. Analysis of expenditure 3. Analysis of expenditure 3. Analysis of expenditure 3. Analysis of expenditure 3. Analysis of expenditure 3. Analysis of expenditure 3. Analysis of expenditure 3. Analysis of expenditure
GRANTS
STAFF SUPPORT
GOVERNANCE
OTHER DIRECT
COSTS
2024
2023
£000
£000
£000
£000
£000
£000
£000
Expenditure on raising funds - 2,199 497 17 1,467 4,180 3,975
Charitable expenditure
Project Costs
Alliance Foundation
Information and campaigns
-
7,291
-
42
-
109
6
990
18
-
34
1
4
-
25
52
8,315
153
15,331
-
356
7,291 151 1,014 35 29 8,521 15,687
Total Expenditure
7,291
2,350
1,511
52
1,496
12,700
19,661
RESTRICTED EXPENDITURE BY COUNTRY VIA THE ALLIANCE
FOUNDATION
£000
Afghanistan 692
Central African Republic 176
Democratic Republic of Congo 357
Occupied Palestinian territory 577
South Sudan 128
Syria 67
Iraq
Ukraine
Children’s Emergency Fund
Yemen
51
293
34
641
Total 3,016

4. Employee emoluments

2024 2023
£000 £000
UK STAFF COSTS INCLUDE THE FOLLOWING:
Wages and salaries
Social security costs
Pension contributions (defined contribution pension
schemes)
2,587
270
157
3,884
390
183
OVERSEAS AID WORKERS
Wages and salaries - 126
Social security costs - 20
Pension contributions (defined contribution
pension schemes)
- 3
Overseas National Staf costs - 4,207
3,014 8,813

In addition to the amounts listed above. Staff received benefits totalling £11,500 (2023: £89,617) which do not constitute emoluments. These benefits include Workplace nursery fees, access to Open up and online GP service and life insurance.

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The number of higher-paid employees with emoluments falling within the following ranges is as shown:

5. Tangible Fixed Assets – Group and Charity


s as shown:
2024 2023
NUMBER NUMBER
£60,000 - £69,999 5 4
£70,000 - £79,999 2 4
£80,000 - £89,000
£90,000 - £99,999
£100,000 - £109,999
£110,000 - £119,999
£120,000 - £129,999
-
1
-
-
-
2
-
-
-
-
£130,000 - £139,999 - 1
MOTOR VEHICLES
IT EQUIPMENT
FIXTURE & FITTINGS
TOTAL
£000
£000
£000
£000
Cost or valuation
At 31 December 2023
172
346
374
892
Additions
-
11
11
22
Disposals
(172)
(102)
(106)
(380)
Adjustment
-
34
-
34
MOTOR VEHICLES
IT EQUIPMENT
FIXTURE & FITTINGS
TOTAL
£000
£000
£000
£000
Cost or valuation
At 31 December 2023
172
346
374
892
Additions
-
11
11
22
Disposals
(172)
(102)
(106)
(380)
Adjustment
-
34
-
34
MOTOR VEHICLES
IT EQUIPMENT
FIXTURE & FITTINGS
TOTAL
£000
£000
£000
£000
Cost or valuation
At 31 December 2023
172
346
374
892
Additions
-
11
11
22
Disposals
(172)
(102)
(106)
(380)
Adjustment
-
34
-
34
MOTOR VEHICLES
IT EQUIPMENT
FIXTURE & FITTINGS
TOTAL
£000
£000
£000
£000
Cost or valuation
At 31 December 2023
172
346
374
892
Additions
-
11
11
22
Disposals
(172)
(102)
(106)
(380)
Adjustment
-
34
-
34
MOTOR VEHICLES
IT EQUIPMENT
FIXTURE & FITTINGS
TOTAL
£000
£000
£000
£000
Cost or valuation
At 31 December 2023
172
346
374
892
Additions
-
11
11
22
Disposals
(172)
(102)
(106)
(380)
Adjustment
-
34
-
34
At 31 December 2024 - 289 279 568
Accumulated depreciation
At 31 December 2023
Charge for the year
Disposals
Adjustment
172
-
(172)
-
312
19
(89)
33
368
4
(106)
-
852
23
(367)
33
At 31 December 2024 - 275 266 541
Net book value
At 31 December 2024
-
14
13
27
At 31 December 2023
-
33
6
39

lives. The skill, time and energy contributed by volunteers helps War Child achieve its goals and in turn benefits volunteers by offering them the opportunity to gain experience and to ‘try something new’ while meeting likeminded people. There are volunteers who help on a regular basis throughout our offices and operations, as well those who help on a more ad hoc basis such as stewarding at fundraising events. We are enormously grateful to all those who offer their time for free to help support the children we work with.

6. Intangible Assets – Group and Charity

2023
NUMBER
24
42
17
83
The average number of persons employed by
War Child during the year was as follows. The
reasons for the significant variance compared
to 2023 is the transition to the War Child
Alliance structure.
6. Intangible Assets – Group and
IT SOFTWARE
£000
Cost or valuation
At 1 January 2024
131
Additions
-
Disposals
(74)
At 31 December 2024
57
Accumulated depreciation
At 1 January 2024
131
Charge for the year
-
Disposals
(74)
2023
NUMBER
24
42
17
83
The average number of persons employed by
War Child during the year was as follows. The
reasons for the significant variance compared
to 2023 is the transition to the War Child
Alliance structure.
6. Intangible Assets – Group and
IT SOFTWARE
£000
Cost or valuation
At 1 January 2024
131
Additions
-
Disposals
(74)
At 31 December 2024
57
Accumulated depreciation
At 1 January 2024
131
Charge for the year
-
Disposals
(74)
2023
NUMBER
24
42
17
83
The average number of persons employed by
War Child during the year was as follows. The
reasons for the significant variance compared
to 2023 is the transition to the War Child
Alliance structure.
6. Intangible Assets – Group and
IT SOFTWARE
£000
Cost or valuation
At 1 January 2024
131
Additions
-
Disposals
(74)
At 31 December 2024
57
Accumulated depreciation
At 1 January 2024
131
Charge for the year
-
Disposals
(74)
2024
NUMBER
UK
Charitable expenditure
1
Fundraising
47
Management and
Administration
10
2023
NUMBER
24
42
17
57
131
-
(74)
58 83
Overseas
International aid workers
National staf
At 31 December 2024 57
Net book value
- 16 At 31 December 2024 -
- 352 At 31 December 2023
-
58
451

At War Child volunteers are key for the continued success of our fundraising events and contribute to achieving our objective of improving children’s

to achieving our objective of improving children ’s
Alliance struc
2024 2023
NUMBER NUMBER
UK
Charitable expenditure 1 24
Fundraising 47 42
Management and
Administration 10 17
58 83
Overseas
International aid workers - 16
National staf - 352
58 451

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FINANCIAL STATEMENTS

7. Investments – Group and Charity

INVESTMENTS WORKS OF ART INVESTMENT IN
SUBSIDIARY COMPANIES
TOTAL
£000 £000 £000
Valuation
At 1 January 2024 24 - 24
Disposals - -
At 31 December 2024 24 - 24

INVESTMENT IN SUBSIDIARY IN COMPANY:

NAME
COUNTRY
AOF INCORPORATION
War Child Trading
Limited
UK
CLASS OF
SHARES
Ordinary
CLASS OF
SHARES
Ordinary
% HELD
100%
% HELD
100%
NATURE OF BUSINESS
Music events & other
trading activities
YEAR END
31 December
YEAR END
31 December
DETAILS OF THE NET ASSETS AND PROFIT FOR THE YEAR OF THE SUBSIDIARY COMPANY IS AS FOLLOWS:
Net assets Turnover Profit for the year
2024 2023 2024 2023
2024
2023
£000
War Child Trading
Limited
-
£000
-
£000
244
£000
£000
236
217
£000
188

The principal activity of War Child Trading Limited (Company number: 05100189, registered address: Part Fourth Floor East, Dunn’s Hat Factory, 106-110 Kentish Town Road, London, NW1 9PX) is the organisation of events and the sale of goods in order to raise funds for the War Child registered charity. All profits are transferred to War Child by Gift Aid.

Amounts owed to War Child Trading Limited as at the balance sheet date totalled £142,000 (2023: £17,000, owed to War Child Trading Limited). War Child Trading Limited will donate £217,085 to War Child in 2024 (2023: £188,000) to War Child. A total of £nil (2023: £nil) was recharged from War Child to War Child Trading Limited in the year in relation to management charges.

8. Debtors

DEBTORS Group Charity Charity
2024 2023 2024 2023
£000 £000 £000 £000
Due within one year
Other debtors 389 501 385 499
Accrued income 2,507 3,494 2,448 3,480
Advances to partners - 81 - 81
Inter group balances
Debtor
- - - 17
Prepayments 227
3,123
212
4,288
227
3,060
212
4,288

Accrued income includes institutional funding, income from the Guardian and Observer newspaper appeal, Gift aid and committed donations where cash was yet to be received at year end, largely from our Wassail event in December 2024. Included within the other debtors is £130,000 for the lease deposit for our London premises and funds in our income platforms at year end, due to be transferred to War Child.

9. Creditors: amounts falling due within one year

Group Charity Charity
2024 2023 2024 2023
£000 £000 £000 £000
Taxation and social
security
134 272 116 244
Other creditors 4,418 476 4,418 469
Accruals and deferred
income
426 1,914 424 1,914
Inter group balances
Creditor
-
4,978
-
2,664
(143)
4,815
-
2,628

Other creditors includes £3,710,032 owed to the War Child Alliance at 31st December 2024, which largely relates to the 2024 unrestricted contribution which will be settled in 2025, and £582,001 of grant income due to be returned to the donor where the expenditure was not committed. Accruals and deferred income includes £426,361 of year end accruals largely relating to December fundraising activity and the rent free period on the office lease.

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FINANCIAL STATEMENTS

10. Operating Leases

The amounts payable under operating leases during the year were £309,125 (2023: £305,272) which includes property service charges not included in lease contract.

Total commitments under operating leases at the year-end were:

LAND AND BUILDINGS

Within 1 year
2 to 5 years
2024
£000
259
433
2023
£000
259
692
692
951

Continuity business reserve. This is held at all times by the organisation to mitigate against the risks in War Child UK’s operating environment and working capital risks. The risk profile to War Child UK has changed as a result of the post alliance structure as the programme activity now resides under the War Child Alliance Foundation. Therefore, this fund has been combined with the Working capital fund to manage both business continuity and working capital risk.

Tangible Fixed Assets. The current value of War Child UK’s tangible fixed assets is £27,000

Designated Reserve. Funds raised through specific appeals in 2021 and 2022 amounting to £275,000 at the close of the year, have been set aside by our Trustees in support of the Ukraine Emergency Response. Funds will be transferred to the War Child Alliance Foundation over the course of the next year.

12. Prior year analysis of group net assets between funds

11. Analysis of group net assets between funds

FUND BALANCES AT 31 DECEMBER 2023 ARE REPRESENTED BY:

FUND BALANCES AT 31 DECEMBER 2024 ARE REPRESENTED BY:

UNRESTRICTED FUNDS UNRESTRICTED FUNDS RESTRICTED FUNDS RESTRICTED FUNDS 2024 TOTAL TOTAL 2023 TOTAL 2023 TOTAL 2023 TOTAL
£000 £000 £000 £000
Fixed assets 27 - 27 39
Intangible assets - - - -
Investments
Net current assets/
(liabilities)
24
2,821
-
1,043
24
3,864
24
5,820
Total net assets 2,872 1,043 3,915 5,883
UNRESTRICTED FUNDS AT 31 DECEMBER WERE THEREFORE MADE UP AS FOLLOWS:
At 31 At 31
December Movement during the year December
2023 2024
TRANSFER TO
£000 WCA
£000
INCOME
£000
EXPENSE
£000
TRANSFER
£000
£000
Continuity Business
Reserve 2,000 (534) 10,483 (9,623) 244 2,570
Working Capital
Reserve 165 - - - (165) -
Designated for reserves 287 - - - (12) 275
Tangible Fixed Assets 39 - - (12) - 27
Total net assets 2,491 (534) 10,483 (9,635) 67 2,872
Fixed assets
Intangible assets
Investments
Net current assets/
(liabilities)
UNRESTRICTED FUNDS
£000
39
-
24
2,429
RESTRICTED FUNDS
£000
-
-
-
3,391
2023 TOTAL
£000
39
-
24
5,820
2022 TOTAL
£000
25
-
24
6,599
Total net assets
2,491
3,391
5,883
6,648

UNRESTRICTED FUNDS AT 31 DECEMBER WERE THEREFORE MADE UP AS FOLLOWS:

Movement during the year Movement during the year
AT 31 DECEMBER INCOME EXPENSE TRANSFER AT 31 DECEMBER
2023 2023
£000 £000 £000 £000 £000
Continuity Business
Reserve
2,200 - - (200) 2,000
Working Capital Reserve 1,133 9,681 (10,439) (209) 165
Designated for reserves 287 - - - 287
Tangible Fixed Assets 25 - (27) 40 38
Total net assets 3,645 9,681 (10,465) (369) 2,491

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89

----- Start of picture text -----
FINANCIAL STATEMENTS
13. Restricted Funds
TRANSFER
£000 2023 INCOME EXPENDITURE TRANSFER 2024
TO WCA
Afghanistan - Earthquake Appeal 9 (9) - - - -
Afghanistan - CHL 15 (15) - - - -
Afghanistan - ECW (4) 4 - - - -
Afghanistan - ECW/Save the Children 3 (3) - - - -
Afghanistan - ECW-BRAC 18 (18) - - - -
Afghanistan - FCDO Aid Match (4) 4 216 (216) - -
Afghanistan - OCHA 434 (434) - - - -
Afghanistan - Other grants & donations (10) 10 10 (10) - -
Afghanistan - UNICEF – HPD 150 (150) - - - -
Afghanistan - UNICEF UAM 112 (112) - - - -
Afghanistan - UNICEF 114 (114) - - - -
Afghanistan- FCDO IPS - - 30 (30) - -
Afghanistan- FCDO SHAPE - - 465 (465) - -
Can’t Wait to Learn (WCH)- People’s
270 - - (270) - -
Post Code
Can’t Wait to Learn (WCH) 224 (224) - - - -
Central African Republic - Piece of Mind 67 (67) - - - -
Central African Republic - Stanley
32 (32) 85 (85) - -
Thomas Johnson
Children Emergency Fund 17 (17) 4 (4) - -
Children Emergency Fund - The
- - 30 (30) - -
Mackintosh Foundation
Decca- Emergency Funding 66 - - (15) - 51
Democratic Republic of Congo - CRH
3 (3) 15 (15) - -
Trust
Democratic Republic of Congo - Fifty
(4) 4 - - - -
Eight
Democratic Republic of Congo - Leri
- 15 15 (30) - -
Charitable Trust
Democratic Republic of Congo -
(2) 2 - - - -
Rangoonwala Foundation
Democratic Republic of Congo -
3 (3) - - - -
UNICEF
Democratic Republic of Congo -Allan
- - 15 (15) - -
and Nesta Ferguson Charitable Trust
----- End of picture text -----

----- Start of picture text -----
Democratic Republic of Congo -Artists
- - 44 (44) - -
for Aid
Democratic Republic of Congo -Bureau
83 (83) 156 (156) - -
of Democracy, Human Rights and Labor
Democratic Republic of Congo -Coles-
- - 10 (10) - -
Medlock Foundation
Democratic Republic of Congo -Miles
- - 20 (20) - -
Jacobson
Democratic Republic of Congo -The
- - 50 (50) - -
Fraxinus Charitable Trust
DRC- Other grants and donations 28 (28) - - - -
DRC, South Sudan, Syria - FCDO BCC - - 49 (49) - -
Gaza and OPT- Artists for aid - - 82 (82) - -
Gaza- Other grants and donations - - 12 (12) - -
Gaza- Emergency Response 125 (49) 208 (282) - 2
Gaza-The P&G Charitable Trust - - 5 (5) - -
Iraq - ECW 17 (17) - - - -
Iraq - GIZ 109 (109) - - - -
Iraq - UNICEF (5) 5 - - - -
Iraq- Legacy Income - - 51 (51) - -
Lebanon- Other grants and donations - - 5 - - 5
OPT- Emergency appeal - - 147 (147) - -
OPT- Private Donor - - 50 (50) - -
Other grants & donations (8) 443 - (96) (149) 190
Sudan- Adlib Foundation - - 10 (10) - -
Sudan- Artists for Aid - - 82 (82) - -
South Sudan- The EA Foundation - - 20 (20) - -
Syria- Emergency response 158 - 5 (22) - 140
Syria- Other grants and donations - - 3 (3) - -
Syria- The Geoff Herrington Foundation - - 25 (25) - -
Ukraine - Emergency Response 547 - 49 (23) - 573
Yemen - FCDO Aid Match - - 641 (641) 82 82
Yemen - OCHA 614 (614) - - - -
Yemen - Peter Cundill Foundation 13 (13) - - - -
Yemen - Yemen – Children in Conflict 173 (173) - - - -
Yemen - Yemen – GOAC 24 (24) - - - -
Total 3,391 (1,824) 2,608 (3,065) (67) 1,043
----- End of picture text -----

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----- Start of picture text -----
United Kingdom - Jagclife Charitable Trust 10 - (11) (1)
United Kingdom - DFID Aid Connect WV
Implementation - (3) - (3)
United Kingdom - Afghanistan Appeal -
restricted 184 (184) - -
United Kingdom - GAZA Appeal - restricted 95 125 (95) 125
United Kingdom - Yemen CIC - restricted 248 (248) - -
United Kingdom - Joseph Rowntree Charitable
Trust 13 - (13) -
United Kingdom - Ukraine Emergency Response 827 543 (823) 547
United Kingdom - Other grants & donations - - 69 69
United Kingdom - Private Donor - (28) (18) (46)
United Kingdom - Bosnia - 66 - 66
United Kingdom - Children Emergency Fund - 17 - 17
United Kingdom - DRC - 28 - 28
United Kingdom - Can’t Wait to Learn (WCH) - 224 - 224
United Kingdom - Clifford Chance - 15 - 15
United Kingdom - Material World Foundation - (34) (16) (50)
United Kingdom - People’s Post Code - 270 - 270
United Kingdom - Stanley Johnson - 5 - 5
United Kingdom - Syria Appeal - 471 (313) 158
United Kingdom - Turkey/Syria Earthquake
fundraiser - 91 (91) -
United Kingdom - Afghanistan Earthquake
Appeal - restricted - 9 - 9
Yemen - OCHA 125 824 (335) 614
Yemen - Peter Cundill Foundation 55 - (42) 13
Yemen - FCDO project - 89 (89) -
Yemen - UK Aidmatch - 117 (117) -
Yemen - Yemen – GOAC - 24 - 24
Yemen - Yemen – UNICEF - 179 (179) -
Yemen - Yemen – Children in Conflict 248 248 (323) 173
Total 3,003 9,215 (9,196) 369 3,391
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FINANCIAL STATEMENTS

14. Prior year restricted funds

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£000 2022 INCOME EXPENDITURE TRANSFER 2023
Afghanistan - UNICEF 21 76 17 114
Afghanistan - Other grants & donations - - (10) (10)
Afghanistan - UNICEF UAM - 312 (200) 112
Afghanistan - CHL 15 - - 15
Afghanistan – Terre Des Hommes - 4 (4) -
Afghanistan - OCHA 31 433 (30) 434
Afghanistan - OCHA/AHF4 - 223 (223) -
Afghanistan - ECW/Save the Children - 14 (11) 3
Afghanistan - OCHA CPiE - (27) 27 -
Afghanistan - Open Society International 361 35 (396) -
Afghanistan - UNICEF – HPD 492 2,957 (3,299) 150
Afghanistan - FCDO AidMatch - - (4) (4)
Afghanistan - ECW - (4) - (4)
Afghanistan - ECW-BRAC - - 18 18
Central African Republic – UNICEF - (245) (23) 268 -
Central African Republic - UNPBF 14 12 (26) -
Central African Republic - Stanley Thomas
Johnson Foundation - (32) - 32 -
Central African Republic - Stanley Thomas
Johnson - 86 (59) 27
Central African Republic - OCHA - 411 (433) 22 -
Central African Republic - GOAC - (47) - 47 -
Central African Republic - Piece of Mind - 146 (79) 67
Democratic Republic of Congo - Rangoonwala
Foundation - (2) - (2)
Democratic Republic of Congo - UNICEF 160 132 (289) 3
Democratic Republic of Congo - Evan Cornish
Foundation 3 - (3) -
Democratic Republic of Congo - Fifty Eight 3 - (7) (4)
Democratic Republic of Congo - DRL - 538 (455) 83
Democratic Republic of Congo - CRH Trust - 15 (12) 3
Democratic Republic of Congo - Geoff
Herington Foundation - 25 (25) -
Iraq - DRL 14 - (14) -
Iraq - Clifford Chance 28 - (28) -
Iraq – Private Donor - 309 (301) 8
Iraq - ECW 21 156 (160) 17
Iraq - UNICEF 35 722 (762) (5)
Iraq - GIZ - 118 (9) 109
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WAR CHILD UK 2024 ANNUAL REPORT

WAR CHILD UK 2024 ANNUAL REPORT

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FINANCIAL STATEMENTS

15. Connected charities

War Child UK has close relationships with other organisations overseas which use the War Child name, some independent and some under a licence agreement. These organisations are considered separate from War Child UK as they have their own constitution, their own Board of Trustees and are subject to the laws of their respective countries.

WAR CHILD AUSTRALIA

War Child Australia is an independent non-profit organisation based in Australia. War Child UK Australia received a loan of £40,669 from War Child in 2018 which will be reviewed again in 2025 to agree when this will be paid back.

16. Related Parties WAR CHILD ALLIANCE FOUNDATION

The War Child Alliance (WCA) was launched on January 1, 2024. The War Child Alliance brings together the five War Child fundraising members (War Child Netherlands, War Child UK, War Child Germany and War Child Sweden, plus Children in Conflict in the US), with 14 country members, based in and around conflict-affected areas across the world and coordinated by a new international body: War Child Alliance Foundation. Through the War Child Alliance our programme activities have been integrated under one umbrella - allowing us to combine strengths and pool resources - all with the aim to multiply our impact for conflict-affected children.

All the CEOs and chairs of trustees have signed an ‘alliance agreement’ – a legally binding document which transfers responsibility of running and funding the country programme from War Child UK (WCUK) to the War Child Alliance Foundation. Once the 2023 accounts were audited and signed off, WCUK, WC

Netherlands and WC Holland (the entity which is now the Alliance Foundation) pooled their free reserves and divided them between the three entities, so each entity had an equitable share of free reserves based on their operation expenditure. In addition, all Country and Alliance Foundation related assets and restricted reserves were transferred to the Alliance Foundation. An asset transfer agreement details this transfer between WCUK and the War Child Alliance Foundation. This includes a transfer of £534,000 free reserves, £1,824,000 restricted reserves which was reflected in the WCUK accounts as at 1st January 2024.

Going forward, WCUK will transfer all programme related restricted funds to War Child Alliance Foundation to ensure they are spent in line with their restrictions. WCUK will also make a contribution of unrestricted funds annually as agreed through the annual planning process in line with the Alliance Agreement. In 2024, WCUK granted £3,016,000 of restricted funds and £4,190,000 of unrestricted funds to the War Child Alliance Foundation.

OPEN MOBILE GLOBAL

Open Mobile Global is a UK-based company providing mobile payment services to charities. James Briggs, a Trustee of War Child UK, is also the Director of Open Mobile Global. Open Mobile Global received payment of £3,765 for services provided to War Child UK in 2024 (2023: £846), of which £2,654 was accrued into 2023.

DONATIONS FROM TRUSTEES

During 2024 War Child UK received donations without conditions totalling £1,800 from Trustees of the Charity.

WAR CHILD UK 2024 ANNUAL REPORT

WAR CHILD UK 2024 ANNUAL REPORT

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