2024-12-31-accounts

CHILDREN CHANGE COLOMBIA LTD (A COMPANY LIMITED BY GUARANTEE)

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR YEAR ENDING 31ST DECEMBER 2024

UK Charity Registration No: 1075037

Company Registration No: 03731943

(England and Wales)

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CONTENTS

Page 3 Legal and Administrative Information

Page 4 Chair’s Statement

Page 5 Annual Report of the Directors and Trustees

Page 20 Statement of Financial Activities

Page 21 Balance Sheet

Page 22 Statement of Cash Flows

Pages 23 to 31 Notes to the Financial Statements

Page 32 Independent Examiner's Report

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LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1075037 COMPANY REGISTRATION NUMBER 3731943 START OF FINANCIAL YEAR 1st January 2024 END OF FINANCIAL YEAR 31st December 2024

DIRECTORS/TRUSTEES AT 31ST DECEMBER 2024 Carolina Giraldo (Chair)

Richard Drean (Treasurer) Felipe Alviar Baquero Marilyn Thomson Eugenia Londoño (resigned 24th July 2024) Richard McColl Alexandra Conlin-Oakley (nee Jones) Fernando Caviedes Corin Hollenbach

COMPANY SECRETARY

Ángela María Carreño Malaver

REGISTERED ADDRESS

5 Richbell Place Holborn London WC1N 3LA

DATE OF INCORPORATION

12th March 1999

GOVERNING DOCUMENTS

Memorandum and Articles of Association incorporated 12th March 1999, amended by certificate of incorporation on change of name dated 16th September 2015 and on change of objects date 5[th] April 2024

PRIMARY BANKERS

National Westminster Bank Plc RH4 1AX

Barclays Bank Plc GU21 1AE

Unity Trust Bank B1 2HB

ACCOUNTANTS

Jason Foxwell Independent Examiner 12 Hillbourne Road Poole BH17 7JB

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CHAIR’S STATEMENT For the year ended 31 December 2024

The year 2024 has been another remarkable year for Children Change Colombia, marked by continued growth, new challenges, and an even stronger commitment to creating lasting change for children in Colombia and the UK. Building upon the success of 2023, we have expanded our projects, deepened our impact, and strengthened our organisation in key areas.

1. Financial Growth and Sustainability

Following the strong financial performance in 2023, CCC continued to grow, allowing us to expand our reach and support more children. With increased donor confidence, we have successfully implemented 13 projects— four more than the previous year—and extended our support to over 4,320 children in Colombia and 126 in London. This growth is a testament to our ability to secure funding, manage resources effectively, and develop impactful, well-structured projects that align with our mission.

2. Strengthening Our Organisational Structure

The dedication and expertise of our team remain one of CCC’s greatest strengths. As we take on more ambitious projects, the cohesion and commitment within our organisation have been crucial. Our finance, communications, and projects teams have continued to innovate, ensuring that CCC operates efficiently while adapting to new challenges. This year, we empowered our teams even further, fostering a culture of collaborative work across the country that has contributed to our ongoing success.

3. Expanding Our Reach Through Projects

One of the most exciting developments in 2024 has been the expansion of our direct interventions. Our firstever infrastructure project in rural Chocó is progressing, ensuring that children in vulnerable areas have safe spaces to gather and thrive. In addition, Proyecto Jóvenes Caribe , which began in 2023, has gained momentum, strengthening our presence in Colombia and reinforcing our partnerships.

In London, Colombia Colores has grown significantly, now supporting three times as many children as last year. This reflects the increasing need to support Colombian diaspora children in reconnecting with their cultural roots while adapting to their new environment. The success of this initiative highlights our capacity to expand both internationally and locally.

4. Deepening Our Network and Alliances

Collaboration has been at the heart of our impact. In 2024, we expanded our network through strategic alliances with academic institutions like Politecnico GranColombiano and Fundación Universitaria del Área Andina, that is allowing us to create new initiatives like “Sponsorship Angels” that contribute with scholarships for vulnerable youth, skills-building workshops have amplified our ability to support children beyond direct project work. All this has allowed us to create a more holistic and sustainable approach to social change.

Looking Ahead

As we step into a future where social inclusion is at stake, we move forward with renewed determination and confidence. The challenges we face globally are real, but our capacity to navigate them is stronger than ever. Our community, volunteers, outreach teams, donors, and partners continue to inspire us, and their support fuels our vision for an even greater impact in 2025.

To everyone who has been part of this journey—thank you. Your commitment and belief in our mission make all of this possible, and together, we will continue to create a better future for children in Colombia and beyond.

Carolina Giraldo Chair of Trustees

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ANNUAL REPORT OF THE DIRECTORS AND TRUSTEES ("The trustees")

For the year ended 31 December 2024

The trustees present their report and accounts for the year ended 31[st] December 2024.

The accounts have been prepared in accordance with the accounting policies set out in note 1 of the accounts and comply with the charity’s memorandum and articles of association, the Companies Act 2006 and the Statement of Recommended Practice, “Accounting & Reporting by Charities” issued in March 2015.

Principal Activities and Aims

Children Change Colombia (CCC, formerly known as Children of the Andes) is a UK registered charity, established in 1991 to support at-risk children in Colombia. Due to the growth of the Colombian community in England, since 2023, the organisation also supports children and young people from the Colombian diaspora in the UK. We work with children and young people and their communities to challenge poverty, inequality, discrimination and violence.

Children Change Colombia is committed to working with the children that need us most and in areas neglected by other organisations. We work directly and in partnership with local organisations that have a proven record in defending the rights of children most affected by poverty, inequality and conflict. Children Change Colombia also has a capacity building approach, provides training and technical support to its staff and the staff of partner organisations and participates and leads in advocacy and communication activities about children's rights in Colombia and the UK.

Over the last three decades, CCC has helped more than 77,000 children to overcome the trauma of poverty, armed conflict, displacement, and a lack of education, and has invested £17 million in 76 multi-annual projects all across Colombia.

Areas of work and main projects in 2024:

In 2024 Children Change Colombia supported 4,320 children and young people and 1920 adults in the following areas:

• Reintegration into Society, Prevention of Forced Recruitment: CCC supported 60 foster homes in Villavicencio, and Bogotá where children who were formerly involved in the armed conflict are restructuring their lives and reintegrating into their communities. We also had prevention projects in Chocó, Nariño and Meta.

• Access to education: Our education projects in Magdalena and Antioquia aim to enhance both access to and the quality of education in these regions. Through interactive, hands-on learning approaches, children develop practical employability skills designed to improve their livelihoods. They also benefit from entrepreneurship training and have the opportunity to pursue higher education, supported by university scholarships. We also launched the ‘PazA la Mochila project’, an educational kit for peacebuilding and conflict resolution.

• Sexual and gender-based violence: CCC worked this year in Bogotá, Cartagena, Santa Marta, Quibdó and Barranquilla to prevent sexual exploitation and gender-based violence by providing children and their families with psychosocial support, encouraging artistic expression, and activities to raise awareness of this issue in the communities.

Additionally, we also had an emergency response project supporting internally displaced families in Chocó building a multipurpose shelter and providing food and hygiene parcels to affected communities.

CCC’s Strategic Plan 2020- 2025

Children Change Colombia’s Strategic Plan 2020 – 2025 establishes strategic guidelines and their respective objectives which have guided the organisation during this period. CCC has grouped the main topics it will work on during this phase into three priorities.

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Areas of work 2020- 2025

1. Sexual and gender-based violence

2. Commercial sexual exploitation of children (CSEC)

3. Promotion of sexual and reproductive rights

4. Livelihood and educational options for young sexual workers or young mothers

5. Exclusion from education

6. Child Labour

7. Children in rural and remote areas

8. Education for ethnic minorities

9. Forced recruitment into armed groups or criminal exploitation and reintegration into society

10. Forced recruitment by armed groups

11. Demobilised children

12. Reintegration into Society

13. Minors in juvenile justice centres

14. Livelihood and educational options for young offenders

Furthermore, there are three cross-cutting topics that are involved in our current projects and that could evolve to become a higher priority: raising awareness among young people about the environment, children and young people on the move and the consequences of the coronavirus pandemic.

Since 2020, the strategy and key performance indicators have been measured and adjusted every year according to changes in the context and we are happy to announce that most of the strategic goals were achieved before the end of 2024.

In 2024 a group of staff members, volunteers and trustees, were brought together to start creating the new strategy 2025-2030 with the support of the agencies Comva International and IIBA Colombia. The new strategy for the next five years will be launched in the summer of 2025.

Why Colombia?

Colombia, a geographically diverse and culturally vibrant country, has a history marked by violence and conflict. The legacies of the 52-year-long civil armed conflict and the consequences of drug-trafficking cartels operations, continue to impact the country. Although the Colombian government signed a peace agreement with Las FARC in September 2016, its efficacy has been questioned. The election of President Petro in 2022 offered renewed hope, as his administration promised to enforce the peace treaty. However, cycles of violence persist in Colombia - the country has witnessed more than 60 massacres this year alone[1] .

Poverty and social inequality are prominent within Colombian society. As aptly stated by David De Schutter - the UN Special Rapporteur on extreme poverty and human rights - Colombia is “trapped in a vicious cycle linking conflict to poverty”[2] . In 2023, 58.4% of the national Indigenous population was living in poverty; moreover, reports show that the highest poverty rates are concentrated in the rural departments of Chocó, La Guajira, Sucre, and Bolivar[3] . Such levels of poverty and social division directly contribute to the patterns of violence and exclusion that CCC aims to confront.

1 Justice For Colombia: “Colombia human rights update October 2024”. https://justiceforcolombia.org/news/colombia-humanrights-update-october-2024/. November 2024.

2 The United Nations Human Rights Council: “End of mission statement by Mr. Olivier De Schutter Special Rapporteur on extreme poverty and human rights”. https://www.ohchr.org/sites/default/files/documents/issues/poverty/sr/statements/20240904-eom-sr-poverty-en.pdf. September 2024.

3 The United Nations Human Rights Council: “End of mission statement by Mr. Olivier De Schutter Special Rapporteur on extreme poverty and human rights

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Violence perpetrated by local armed groups persists, particularly in rural areas throughout the country. Poverty drastically limits the employment opportunities that children and young people have, thereby making them an “easy target for recruitment into the armed groups”[4] . According to the National Center for Historical Memory ( Centro Nacional de Memoria Histórica ), from 1958 to 2020, more than 17,860 children and young people (CYP) were forcibly recruited by armed groups[5] . Moreover, the 2022 Truth Commission report “Where there’s truth, there’s peace” revealed that between 1985 and 2016, 28,192 children were forcibly disappeared[6] .

Educational infrastructure is challenged by a crucial lack of funding, a limited number of qualified teachers, limited access to necessary resources, and a lack of internet access and computers. While the Colombian constitution requires children aged 5-15 to attend school, in 2021 over 5 million school-aged children were not receiving any form of education, representing approximately 30% of all school-aged children in the country[7] .

The link between poverty and sexual and gender-based violence is widely recognised, and applicable to the case of Colombia. In some of Colombia’s major tourist cities, such as Cartagena and Bogotá, patterns of sexual violence are normalised. The influx of large numbers of tourists fuels local sex industries, which are sustained in part by the Commercial Sexual Exploitation of Children (CSEC). Estimates suggest that around 35,000 children are involved in CSEC throughout Colombia. For all the above reasons CCC is committed to work for the welfare of Colombian children.

Overview of CCC’s work in 2024

During 2024, Children Change Colombia supported 9 local grassroots organisations with 13 different projects including our project in London: “Colombia Colores”. We supported 4,320 children in Colombia, plus 126 children from London, and their families. We also conducted three workshops with our local partners - in person - as part of our capacity-building programme.

Key achievements comparative chart

Key achievements comparative chart

During 2023, Children Change Colombia: -Supported7 local grassroots organisations(CRAN, TDJ, ACJ, CDE, FOM, Acadesan and MG) -Implemented9 projectsincluding our newest project in London: “Colombia Colores”. -Empowered and protected3,522 childrenin Colombia, plus40children from London, and their families. -Conducted3 capacity building workshops(ACTI, Teachers training, KCS)

During 2024, Children Change Colombia: -Supported9 local grassroots organisations(CRAN, TDJ, ACJ, CDE, FOM, Acadesan, MG, FOM and FP) -Implemented13 projectsincluding our newest project in London: “Colombia Colores”. -Empowered and protected4,320 childrenin Colombia, plus126children from London, and their families. -Conducted3 capacity building workshops (Communications for ONGs, Team building CCC- Misión Gaia and Nourishing Touch)

4 The United Nations Human Rights Council: “End of mission statement by Mr. Olivier De Schutter Special Rapporteur on extreme poverty and human rights”.

5 Centro Nacional de Memoria Histórica: "Report - A war with no age". February 2021.

6 Truth Commission - Colombian Special Jurisdiction of Peace: "Report - There's Future where There's Truth". www.comisiondelaverdad.co, August 2022

7 El Espectador: “In Colombia, 3 out of 10 people of school age are not studying, why?”.

https://www.elespectador.com/educacion/en-colombia-3-de-cada-10-personas-en-edad-escolar-no-estan-estudiando-por-quenoticias-hoy/. July 2022.

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Our work over the year is described below, organised thematically to correspond with our neglected issues:

• Forced recruitment into armed groups or criminal exploitation and reintegration into society.

• Exclusion from education

• Sexual and gender-based violence

Neglected issue: Forced recruitment into armed groups or criminal exploitation and reintegration into society

1. Project: Youth Reintegration Into Society: A Community-based Approach Towards Mental Health Partners: Fundación CRAN and Tiempo de Juego Location: Bogotá, Soacha, Villavicencio and Restrepo

In July 2024 we launched a new three year project: "Youth Reintegration Into Society: A Community-based Approach Towards Mental Health", that will be implemented in Bogotá and Villavicencio which will help children and young people (CYP) at risk of joining gangs and formerly associated with armed groups, to gain access to the resources and skills they need to deal with a variety of traumatic situations and stigmas.

This project provides a novel, community-based, narrative approach to psychosocial care, trauma and reintegration. It aims to help children and young people at risk of joining gangs, and victims of forced recruitment by armed groups, to gain access to the resources and skills they need to deal with a variety of traumatic situations and stigmas. The purpose of this project is for CYP to enhance positive relationships within the community and change situations of vulnerability and criminality through the use of narratives of resilience, to create protective and healing environments .

Beneficiaries Project Outcomes in 2024:

Over 389 children and young people (CYP) in Bogotá, Villavicencio, and Restrepo directly benefited during 2024, surpassing the initial goal by 70%. This innovative narrative-based initiative equipped participants with tools for resilience, self-reflection, and emotional healing. Activities like "Kintsugi," which uses art to symbolise recovery, and leadership-building exercises were used to foster self-awareness and strengthen community bonds. Around 70% of participants reported improved mental health and well-being, while 75% enhanced their leadership abilities.

The project also engaged 187 parents and caregivers, 76% more than initially projected, in workshops that promoted emotional intelligence, self-care, and communication. Sessions such as My Inner Jewel and Let's Change the Story empowered families to build healthier dynamics and reduce the stigma around CYP at risk. Moreover, 51 staff members from partnering organisations participated, gaining valuable psychosocial skills to better support the youth.

2. Project: Football for Peace Partners: ACADESAN Locations: San Juan River Communities, Chocó

In 2023 we started the project, ‘Football for Peace’, with our partner Acadesan and the technical support from the German cooperation agency, GIZ (Deutsche Gesellschaft für Internationale Zusammenarbeit). This project seeks to prevent child recruitment through the practice of football in rural Chocó. The practice of football allows CYP to develop essential socio-emotional skills, and equips them with both the skills and the confidence to advocate for themselves in the face of serious risks, including forced recruitment, sexual violence, and sexual exploitation. The project finished in March 2024.

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Beneficiaries and Project Outcomes in 2024:

The initiative directly benefited 402 children, more than doubling its target, across 18 communities. Two soccer teams were formed, and 60 participants received equipment to support their training. Teachers and community leaders were also trained in the Sports with Principles (SwP) methodology, with 20 participants becoming certified trainers.

Key activities included workshops on SwP principles, enhancing skills like teamwork and fair play, and a sports festival to promote coordination and inclusivity. Improvements were made to two soccer fields which benefitted 96 families. The initiative demonstrated the transformative power of sports by ensuring safe spaces for continued sports activities.

3. Project: Football for Peace II Partners: Fútbol Pazífico Locations: Tumaco

Beneficiaries and Project Outcomes in 2024:

After the success of Football for Peace in Chocó, we started a new project in Nariño. Tumaco faces similar challenges of armed conflict, violence, and social inequality than Ismina and San Juan River Communities, making it an ideal location for the project's continued implementation.

Running from December 2024 to December 2025, the initiative will directly involve 60 girls and indirectly benefit their families and the wider community. It aims to empower young women by combining psychosocial support, sports training, and peacebuilding education, addressing critical issues such as gender-based violence, limited access to education, and entrenched social inequalities. The focus on girls and young women underscores a commitment to gender equality and holistic community transformation.

By relocating to Tumaco, Football for Peace ensures its sustainability while adapting to the needs of another vulnerable community. The project continues to use football as a transformative tool, creating opportunities for girls to thrive and empowering them to lead change in their communities. This commitment to resilience, equality, and peace-building exemplifies the project’s overarching goal of delivering a lasting positive impact, even in the face of challenges.

Neglected issue: Exclusion from education

4. Project: “Sé”(Be). Library and cultural centre Partners: Oro Molido Locations: Minca, Magdalena

This project is based in Minca, Magdalena, and aims to provide a multipurpose center that the community needs and can use for educational purposes. Construction of this center was completed in early 2024; it now serves as a library and also hosts cultural sessions, community meetings, and other activities. The library is multifunctional, not only used to store books but it provides a quiet and inspiring space where students can continue their education through artistic, literary, and scientific activities. Moreover, Keiner, one of the beneficiaries of our scholarship program, is currently working at the library teaching music to children in the community.

Beneficiaries and Project Outcomes in 2024:

The project has benefited over 1,750 individuals directly, including 120 students from a rural school (70 in a boarding programme), approximately 1,200 residents across the Minca region, 160 university students annually from the University of Magdalena, and 200 participants in training programs led by the Magdalena Coffee Committee.

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Key achievements include environmental education, coffee production training, and cultural programs such as music, dance, and arts workshops. Other accomplishments include primary school teacher training in reading promotion, partnerships with academic institutions for arts programmes, and entrepreneurship fairs, all aimed at fostering community development and cultural enrichment.

5. Project: Education in Antioquia Partners: Fundación Oro Molido (FOM) Location: Fredonia and Montebello, Santa Bárbara and La Pintada, Antioquia

This project includes educational initiatives in the department of Antioquia focused on research, music, and formal education. Research projects conducted by young researchers are based on the needs and questions arising from the rural sector in southwestern Antioquia. These projects are led by primary and secondary school students, as well as scholarship recipients supported by the Foundation, who complete their social work internships addressing social issues within the region.

Beneficiaries and Project Outcomes in 2024:

The Oro Molido Foundation also promotes music and education as pathways to peace and community development. These sessions include music theory classes and instrument training, offering opportunities for students to participate in ensembles where they showcase their interpretive skills in various musical styles, covering traditional genres and classical music repertoires.

This year, the project supported 1,438 children (744 girls and 694 boys) and 103 teachers and parents (53 women and 50 men). Additionally, 27 students were granted scholarships by the FOM and in partnership with other organisations (Fundación Aureliano Llano, Fraternidad de Medellín, Fundación Julio C. Hernández para el Fomento de la Educación). A total of 238 children and adolescents participated in research workshops, and 145 benefited from the FOM’s football schools.

6. Project: Education, Livelihoods, and Young Entrepreneurship in the Caribbean Implemented by: Children Change Colombia and Misión Gaia Location: Minca, Sierra Nevada of Santa Marta, Magdalena

Children Change Colombia launched this project at the start of 2022. It aims to educate and motivate both students and teachers from educational institutions along the Caribbean Coast. It encourages the development of professional and personal skills that will allow them to improve their academic and professional performance, reach their goals, break the cycles of poverty, and improve their livelihoods.

Beneficiaries and Project Outcomes in 2024

2024, 359 primary school students (91% of the target) attended over 70% of activities, with 82% improving skills in reading, writing, English, and technology. Additionally, 93% developed cross-curricular skills, such as school gardens and solid waste management, fostering healthier habits and environmental awareness. Students expressed heightened motivation and confidence, especially in foreign language interactions.

In secondary education, extracurricular clubs surpassed expectations, engaging 281 students—nearly triple the target. Clubs developed 12 projects in: English language, entrepreneurship, birdwatching, eco-guidance, and arts and crafts, far exceeding the initial goal of four. Specialised activities like biodiversity mapping and entrepreneurship fairs further enriched the program. Teachers also embraced participatory methods, with 15 actively involved in classroom projects and leveraging school gardens for dynamic learning.

The psychosocial component included workshops benefiting 904 children (151% of target) and 118 parents and teachers. Activities strengthened emotional well-being, reduced conflicts, and built school cohesion. Two girlled research groups completed impactful projects, presenting the results at school fairs, inspiring peers, and reinforcing the program's transformative potential.

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7. Project: CCC Scholarships programme Implemented by: Children Change Colombia Locations: Magdalena y Cundinamarca

Children Change Colombia is committed to supporting rural education. We have worked in this area for the last five years in Chocó, Antioquia and la Sierra Nevada de Santa Marta. This year we decided to go even further and extend our programmes to the University level. According to the OECD, in Colombia you need 11 generations (330 years) to get out of poverty, in the United Kingdom it takes 51. The best way to break the cycles of poverty is to equip young people with the knowledge they need to access better-paid jobs, and this is now one of the educational goals of Children Change Colombia.

Beneficiaries and Project Outcomes in 2024:

The first year of the project we provided five scholarships in the Universities Politecnico Gran Colombiano, Fundación Universitaria del Area Andina and Universidad del Bosque. We were able to do this thanks to 18 Angels (or scholars sponsors). Some of the students are granted full or partial scholarships by our partner universities. Additionally, all of them received computers, internet allowances, travel funds, and psychosocial support for their five-year studies. In January 2025 two new students started their studies with scholarships from the programme.

8. Project: PazA la Mochila Implemented by: PazA la Mochila Locations: All across Colombia and in London

The "Paz A La Mochila" project aims to foster peacebuilding and gender equality among children, adolescents, and youth (NNAJ) in various cities in Colombia. The initiative seeks to create a transformative educational experience through pedagogical tools and artistic activities such as music and dance, by addressing challenges like violence, displacement, and limited educational access. The project emphasises disseminating findings from the Commission of Truth’s report, "No es un mal menor", to build critical thinking and life skills among participants.

The initiative aligns with Colombia's peacebuilding agenda and involves Afro-Colombian communities, incorporating their ancestral knowledge into educational and artistic practices. Through its sustainable approach, "Paz A La Mochila" aims to equip communities with lasting capacities for education and peace promotion. It establishes a replicable model for integrating cultural heritage and modern pedagogy to address social challenges, bridging gaps in education, and fostering a culture of peace and equity in conflict-affected areas

Beneficiaries and Project Outcomes in 2024:

The "Paz A la Mochila" kit has successfully travelled to more than nine cities, serving as a vital tool for peace education and capacity-building to 291 children. CCC has delivered 22 “mochilas” which 192 teachers and community leaders have benefited from. Through workshops and interactive sessions, it has facilitated the sharing of its carefully designed materials with teachers and students, equipping them with the knowledge and resources to promote conflict resolution, gender equality, and critical thinking. Additionally, the project aims to engage 2,000 children in workshops and artistic programs that promote empathy, conflict resolution, and the recognition of gender equality.

9. Project: Colombia Colores Implemented by: Children Change Colombia Location: London

We are delighted to share the successful completion of the first year of the ‘Colombia Colores’ project. This initiative, aimed at bringing children from the Colombian diaspora closer to their Colombian roots, culture, traditions, and biodiversity, has been a journey filled with rich experiences, heartwarming stories, and meaningful connections. In November 2023, CCC proudly launched its first project in London geared towards children from the Colombian diaspora aged between 5-12 years.

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Beneficiaries and Project Outcomes in 2024:

This project benefited 126 children in London, delivering 70 one-hour creative workshops for second and thirdgeneration Colombian children, aged 4 to 12 years. These workshops focused on Colombian arts, biodiversity, and culture, and were split into three cycles. 60 sessions took place on Saturdays at three main venues: St. Jude’s Community Center in Elephant and Castle, the Bernie Grant Arts Centre in Tottenham Green and the Colombian Consulate in London. 10 sessions were held at the Easter Camp and St. Gabriel's College. Through these workshops, we successfully achieved three proposed outcomes: to reconnect children with their roots, help them understand their origins, and create long-lasting bonds within the Colombian community.

Neglected issue: Sexual and gender-based violence

10. Project: Reducing conflict-related sexual violence and commercial sexual exploitation against children Partners: Asociación Cristiana de Jóvenes (ACJ) and Círculo de Estudios (CDE) Location: Bogotá, Quibdó and Cartagena

The three-year project to reduce conflict-related sexual violence and commercial sexual exploitation of children (CSEC) in Bogotá, Cartagena, and Quibdó came to an end this year. The overall aim of the project is to support children and youth at risk of sexual violence, young survivors and their communities, and to contribute to the creation of protective environments through the prevention of CSEC and prostitution in the cities where the project runs. The project includes children, adult community members and public officials to help them to identify and prevent sexual violence and CSEC and in order to create these protective environments.

Beneficiaries and Project Outcomes in 2024:

This project exceeded its goals, reaching over 1,400 direct beneficiaries, including children, caregivers, and community leaders. In Bogotá, 82% of youth and family members at risk of CSEC strengthened their life plans, contributing to violence prevention. Through 20 study circles (dialogue workshops) and 169 training sessions, participants learned to identify and address risks, promote self-care, and understand human rights. Youth-led initiatives, such as the Somos Jóvenes Festival and advocacy events, engaged 360 participants, amplifying their voices speaking out against gender-based violence.

Psychosocial activities played a vital role in improving emotional well-being and conflict resolution, with participants highlighting the value of artistic and cultural expressions. In Quibdó and Cartagena, over 20 artsoriented sessions supported by community leaders provided safe spaces for creativity and healing. Additionally, the "Sexuality, Sex, and Gender" sessions taught 95% of children and young people self-protection practices, helping them navigate risks in their communities. Families, too, embraced transformative practices, with 50% developing "Family Life Projects" to strengthen their dynamics and future goals.

The project also equipped educators and community members with skills to address violence and foster protective environments. By its conclusion, 99% of teachers, community leaders, and public officials participated in advocacy activities. These efforts solidified networks between stakeholders, ensuring the sustainability of the protective frameworks that were established. This impactful initiative has left a lasting legacy of resilience, empowerment, and collective action among children, families, and communities.

11. Project: Preventing sexual and gender-based violence in Bogotá, Barranquilla, Santa Marta, and Cartagena Partners: ACJ Bogotá, Corporación Universitaria Reformada (CUR), Universidad del Sinú (Seccional Cartagena) Location: Bogotá, Barranquilla, Santa Marta and Cartagena

This three-year project (from 2024 to 2027) aims to empower, protect and support more than 5,000 children and young people (CYP), parents and teachers located in areas at risk of sexual and gender-based violence. It focuses on prevention, mitigation, and awareness through activities that teach CYP socio-emotional skills and self-protection mechanisms, alongside counselling and workshops to equip them with coping tools. Artistic youth groups will also be created to support these efforts.

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The project involves workshops, artistic activities, and leadership development to empower young community leaders to advocate for rights and raise awareness about prevention. Parents, carers, and teachers are integral to the initiative, receiving training to enhance parenting skills and promote a safety culture.

Beneficiaries and Project Outcomes in 2024:

In the first three months of the project we reached 300 children and young people and trained 16 adults in"Nourishing Touch". The "Teach Love" Nourishing Touch program is a key component, which builds nurturing relationships through early childhood interventions. The project also supports survivors and vulnerable families in developing life plans and alternative livelihoods, reducing exposure to exploitation. The team also developed the work plan for the next three years.

Emergency Response

12. Project: Emergency project Internal displacement Chocó Implemented by: Acadesan Locations: Istmina, Chocó

In Chocó, Colombia, armed conflict has caused a severe humanitarian crisis, displacing families and threatening their safety. CCC, in partnership with ACADESAN, is building a multipurpose shelter to support 72 AfroColombian communities. The shelter will include family bedrooms and bathrooms on the second floor for displaced families, and a communal kitchen and hall on the first floor for transitional rest and community activities. Construction began in May 2024 and is on track for completion by March 2025.

Meanwhile, CCC has supported 250 families in emergencies, delivering food and hygiene kits to displaced and environmentally affected communities.

13. Project: Emergency project floods Chocó Implemented by: Acadesan Locations: Istmina, Chocó

In November 2024, Colombia experienced relentless rainfall prompting the government to declare a nationwide State of Emergency on the 12th of November. The Pacific coastal department of Chocó was hit the hardest, with over 180,000 people (more than 37,000 families) across 31 municipalities affected. Overflowing rivers, landslides, and flooding have devastated communities, destroying homes, crops (jeopardising food security for the next six months), schools, and livelihoods. As one of Colombia’s poorest regions, Chocó’s fragile infrastructure has exacerbated the crisis, leaving indigenous and Afro-Colombian communities particularly vulnerable.

CCC and Acadesan are providing the following short term and medium-term relief:

▪ Emergency relief distribution: ACADESAN has small boats available that will be used to deliver food, hygiene products and first aid kits. Their spaces will be used as an operational centre and, if necessary, as temporary storage before distribution. ACADESAN’s community leaders will help distribute these elements across the communities.

▪ Improve and adequate public schools: An estimated seven schools have been affected by the floods. Depending on the extent of the impact at each school, priority will be given to immediate requirements such as: deep cleaning sessions and cleaning supplies, painting, minor infrastructure adjustments (to doors, windows), basic classrooms, school supplies (boards, books, sports equipment).

▪ Livelihood restoration support: The families of the community have lost livestock, small crops and animals that are key to sustaining families. We are aiming to help at least 500 families to recover their livelihood by providing seeds and basic elements to restart their crops and up to two hens, helping their food security and potentially generating income.

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Strengthening the voluntary sector working with children in Colombia:

Children Change Colombia has been working closely with local partners in Colombia for several years, during which we have put in place reporting and administration systems that enable us to track expenditure and impact. Our partners report to us biannually on activities, finance and achievements, and every quarter regarding any outstanding activities. The partners use different tools to monitor progress against a set of clearly defined processes and activity indicators, relevant to the outcomes, and periodic meetings are held between project managers and coordinators in order to monitor the progress of the project. CCC has a permanent Programmes Manager, Bid Writer and a finance and administrative outsourcing team based in Colombia that support the partners in preparing project proposals, overseeing the work, visiting the projects on a regular basis, offering technical and financial support and advising on any issues that arise. In 2024 we also had six programme staff to implement our projects.

Developing local staff and partners’ capacity:

CCC has two technical partnerships with UK-based and Colombian organisations to conduct capacity building activities for our staff and partners in Colombia

● Media for Change Workshop

Our first capacity-building workshop of the year was our Media for Change Workshop, which took place on February 20th at the Universidad Politécnico Grancolombiano in Bogotá. This workshop brought together directors, project coordinators, and communication experts from across the country. Throughout the day, we delved into various topics, from strategic communication for foundations to the effective use of digital tools and the integration of artificial intelligence into our communication processes. All participants left inspired, equipped with new ideas, and with the design of a marketing campaign for their respective foundations.

● Teamwork workshop in Minca:

On October 30th, 10 members of the CCC team and our partner Mision Gaia, met in Minca for two days to work on strengthening teamwork. The program included activities focused on strengthening teamwork, improving effective communication, and developing competencies in emotional management, emotional intelligence, stress management, and empathy.

● Blossom & Berry Workshop:

From December 12th to 14th, Bogotá hosted the practical phase of the "Nourishing Touch" training, facilitated by Blossom and Berry for CCC and its partners. This in-person session complemented a virtual training program that began two months previously. Starting in 2025, participants will receive ongoing support to implement workshops with families, ensuring the practical application of the skills and knowledge gained during the training.

Advocacy Activities

As part of our advocacy activities, CCC presented with the International Human Rights Center, Loyola Law School, Los Angeles a UN parallel report on armed groups’ recruitment of children in Colombia for an upcoming review session under the Convention on the Rights of the Child-CRC. The Pre-Sessional Working Group for the CRC will convene between February 3-7, 2025. Our report will be reviewed by the Pre-Sessional Working Group to help create the "List of Issues" that will be sent to the Colombian government to address.

Developing new programmes and partnerships:

As the context in Colombia changes, so do the threats facing children and their communities. We regularly reassess our partnerships to ensure that they remain focused on the most neglected issues. We also undertake research into emerging issues that affect children’s rights and are neglected by others.

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• Blossom Berry: This global leader in parent, carer, and baby wellness has over 20 years of experience and a network of 4,000 supporters worldwide. They specialise in nature-based teacher training on Nourishing Touch, a method fostering parent-child communication and understanding through skin-toskin contact. Building on previous work in Bogotá, Cartagena, and Quibdó, this collaboration introduces Nourishing Touch to equip families with tools to prevent and address domestic and gender violence from infancy. The Teach Love programme offers tailored techniques for children from infancy to preschool, fostering resilience and long-term well-being in communities.

• Stop the Traffik: The UK charity pioneer in human trafficking prevention. They work to unite people around the world by inspiring, informing, equipping and mobilising communities to know what trafficking is and how to protect themselves and others. CCC was part of their project “Power of 10” alongside other 9 Colombian charities working on sexual exploitation to identify patterns of modern slavery and identify solutions.

• International Institute of Business Analysis and COMBA international: CC staff, trustees and volunteers worked with these two organisations to develop our 2025-2030 strategy that will be launched next year.

• British Embassy in Colombia: CCC has had a close relationship with the UK Embassy and the Ambassador George Hodgson. This year they hosted CCC in order to present the “PazA la Mochila Project” to the European Embassies in Bogotá.

• Universidad Reformada: Founded by the Presbyterian Church of Colombia, CUR promotes knowledge to address regional and national challenges through programmes in sciences, arts, and philosophy. Within this project, CUR will provide music and arts training to foster protective environments for children, enhancing life skills and citizenship. CUR will offer its facilities and staff for music sessions, while CCC will provide psychosocial support, workshops on reproductive and sexual rights, prevention training, and care pathways for victims of gender and sexual violence.

• Universidad del Sinu: Founded in Montería in 1974, UniSinú emphasises comprehensive education and social responsibility, with campuses in Cartagena and Bogotá. Its Social and Human Sciences Faculty addresses issues like childhood, gender-based violence, and migration. In this project, UniSinú will engage its law, psychology, and humanities faculties to conduct workshops, advocacy, and creative activities like murals and newsletters, empowering youth and building advocacy networks. With strong community ties and experience with vulnerable populations, UniSinú will drive impactful, intersectional interventions in Cartagena, promoting gender equity and human rights.

Fundraising:

We are very proud to report that we were able to totally fund our commitment to the nine projects we implemented in 2024. We are continuing to increase the number of projects we support, funds raised, and investments in Colombia. Our income grew 20% percent (£750,309 in 2024 against £626,843 in 2023), and we successfully maintained financial stability by comfortably covering our operational costs with unrestricted funds.

Grant making policy:

Children Change Colombia makes grants to partner organisations in Colombia. Project proposals are subject to approval by the Executive Director and the Trustees to ensure the work is in line with our strategic objectives. All projects are subject to a monitoring process and the payment of grants is subject to satisfactory monitoring reports being received.

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Voluntary Help:

Children Change Colombia is supported by a number of volunteers who provide invaluable administrative and fundraising assistance and the Board wishes to express their gratitude to all of those who have helped Children Change Colombia to develop its activities through their voluntary support.

We would like to specially thank the volunteer team who have been amazing, supporting our projects, administrative management, events and PR activities:

Yvonne Velasquez Patricia Sturgis Alastair Sturgis Clara Diaz Peter Clifton Sandra Prada Carlos Ordoñez Roderick Long Michael Stevens Felipe Albarracín Nick Rennie Sira Støhrmann Lucie Prior

Financial review:

Children Change Colombia Ltd had another successful year of growth in 2024, raising total funds of £750,309 (compared to £626,843 in 2023), a 20% increase on the previous year. The charity maintains its strengths of a diversity of income streams (including grants, corporate and individual donations) and the loyalty of many repeat donors most of whom donate for multiple years.

There was a corresponding increase in expenditure of £639,519 for the year (compared to £621,394 in 2023), the whole of this increase being within Charitable Expenditure (£597,355 in 2024 compared to £577,566 in 2023) as the cost of raising funds slightly dropped to £42,164 (from £43,828 in 2023). This reduction in fundraising costs reflects the dynamic culture within Children Change Colombia Ltd which includes continual cost monitoring and adapting for efficiency.

The charity was able to hold a good level of free reserves throughout the whole of 2024, in line with its Reserves policy, ending the year with £127,180 (£141,668 in 2023). There were also a healthy amount of Designated project funds and Restricted Funds held at year-end, these being funds already received for projects to be implemented in 2025. Thus reflecting a very stable financial position of the charity at the end of 2024 and going into 2025.

The charity has a Finance Committee which includes membership by the Chair and Treasurer. The Committee meets eight times per year to monitor the financial health of the charity by checking financial reports and to make decisions and recommendations relating to financial matters for the Board. Monthly financial reporting includes checking actual performance against annual budgets and monitoring levels of reserves.

Children Change Colombia Ltd is extremely grateful for the incredible support and loyalty received by our donors, and for every donation received throughout 2024.

Finance and Administration Objectives

To ensure the organisation is working as effectively as possible and meeting all its legal obligations.

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Legal details

Children Change Colombia Ltd is an international non-governmental organisation created as a charitable legal entity in the United Kingdom and a company limited by guarantee. The change of name from Children of the Andes to Children Change Colombia Ltd was registered with Companies House on 16[th] September 2015. The Company known as Children of the Andes was formed on 12 March 1999, was then registered under no: 1075037 with the Charity Commission on April 9th 1999 and took over the activities of a predecessor non-incorporated charity on 6th June 1999. The members of the Company consist of the trustees. A list of the current trustees can be found on page 3.

Organisational and decision making structure

The trustees of Children Change Colombia Ltd delegate day to day management of the organisation to the Executive Director (also the Company Secretary). In 2024 the Executive Director was assisted in the UK by one Fundraiser, one part-time Finance Manager and one Fundraising & Communications Officer. And in Colombia by one Project Director and one Finance & Administration Officer.

The trustees hold at least four meetings per year to, inter alia, receive and consider reports from the Executive Director, review the financial situation and monitor the achievement of the social objectives of the Charity.

The Chair holds monthly meetings with the Executive Director and the staff to review progress. The Treasurer, Chair & a further trustee hold regular meetings with the Executive Director and Finance Manager as a Finance Committee which then analyses monthly results and prepares documents for the following board meeting.

Systems of Internal Control

There is an organisational structure of delegation with lines of responsibility for control and procedures for reporting decisions, actions and issues. The board approves and monitors the annual budget, income projections and staff salaries.

Method of appointment or election of Chair and Trustees

Chair

A selection committee of trustees is appointed. When a vacancy for Chair becomes available, existing trustees may express an interest in the role, external candidates may be recommended or self-referred and the post is also advertised externally. Interested parties meet the Executive Director who explains the work of Children Change Colombia Ltd and the duties and responsibilities of the Chair. A panel, chaired by the head of the selection committee, then interviews candidates with the Executive Director sitting as an observer.

Trustees

When a vacancy on the board of trustees arises, nominations may be made by staff, other trustees (including the Chair), or may be self-referred. The post is advertised externally. The potential trustee submits an application. Preselected candidates are then interviewed by a subcommittee of Trustees and have an informative session with the Executive Director. If they meet the criteria for new trustees, they visit Children Change Colombia Ltd and meet the Executive Director and staff and, following this, meet the Chair of trustees or another trustee. Finally, the candidate attends a trustee meeting as an observer, and, after consideration by the Board, an invitation may be made to the candidate to become a trustee of Children Change Colombia Ltd.

The Board and Executive Director conduct a regular skills audit of the board of trustees to assess the fit of the board with the organisation’s current strategic objectives. Vacancies on the board may arise as a result of an existing trustee stepping down by mutual agreement in order to enable the appropriate skills and experience to be represented on the board.

Responsibilities of the Trustees

The Charity’s trustees (who are also the directors of Children Change Colombia Ltd for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”.

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Company law requires the Charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP (Statement of Recommended Practice);

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Risk Management

The trustees have overall responsibility for ensuring that the Charity has an appropriate system of controls, financial and otherwise. The regular meetings between the Honorary Treasurer and staff as well as the meetings between the Chair and Executive Director are a key component of the risk management framework. During these meetings risks faced by the charity are carefully analysed and, if required, checks introduced. The trustees are satisfied that systems are in place to mitigate the risks identified.

Risks that have been identified, are being monitored, and for which checks and mitigation measures have been put in place include: 1) Failure to comply with Colombian and UK regulatory obligations – including breach of data protection legislation 2) Licence to operate revoked by Colombian government 3) Deterioration in security, health or environmental situation makes operation impossible in certain areas of Colombia and 5) Unexpected increases in costs due to inappropriate contractual obligations.

Statement of policies

Safeguarding policy

Children Change Colombia has a responsibility to safeguard, protect and promote the welfare of all children, young people and vulnerable adults. We also have a responsibility to minimise any harm that we might do inadvertently as a result of our activities or those of our partners. We embrace the ‘do no harm’ principle * and encourage and support our partners to do the same. To reflect this, we have developed a full set of safeguarding policies and procedures that help us to fulfil these responsibilities. Our safeguarding procedures are based on UK legislation, including Working Together to Safeguard Children (HM Government, revised 2018) and are underpinned by the Keeping Children Safe Standards (revised 2024), a set of internationally recognised standards that outline good practice to minimise the risk of harm to children as a result of our activities. They are also in line with the United Nations Convention on the Rights of the Child; an international agreement that protects the rights of children and provides a child-centred framework for the development of services for children.

We also understand that, as is recognised in Working Together to Safeguard Children, “no system can fully eliminate risk. Understanding risk involves judgement and balance”. We strive to achieve this through our policies .

Reserves Policy

The trustees use a risk- based reserves policy, based on a traffic light warning system (Green, Amber, and Red). The purpose is to give a real time calculation of reserves and cost levels in order to allow Children Change

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Colombia Ltd to maintain sufficient general fund reserves, to reflect legal and fiduciary obligations for the continued normal existence of the charity, followed by an orderly curtailment of activities if necessary. The policy is monitored by the Finance Committee, and levels reviewed annually. A copy of the policy is available on request.

Equal opportunities Policy

Children Change Colombia Ltd is committed to operating an equal opportunities policy in all aspects of its work.

Investment Policy

Children Change Colombia Ltd is effectively a steward of funds donated, and therefore considers it appropriate to minimise risk when investing these funds. To this end, surplus funds are invested in interest bearing savings accounts with reputable UK banks and institutions. In order to minimise risks from bank failure, our policy is to hold no more than £85K in any one bank.

Public Benefit Statement

The trustees have a duty to report on how the activities of the charity deliver public benefit. The sections of this Report above entitled “Principal Activities and Aims” and “CCC’s Strategic Plan 2020- 2025” set out the charity’s objectives on the activity and success in the year 2024 in delivering public benefit. Approved on behalf of the Board of Trustees

Carolina Giraldo Chair of the Board of Trustees

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STATEMENT OF FINANCIAL ACTIVITIES

Including an Income and Expenditure Account For year ending 31st December 2024

Unrestricted Designated Funds Funds Note £ £ INCOME AND ENDOWMENTS FROM: Donations and Legacies 3a 250,553 0 Other Trading Activities 3b 18,525 0 Investments 3c 5,487 0 TOTAL INCOME 274,565 0 EXPENDITURE ON: Raising Funds 4a 42.164 0 Charitable Activities 4b 173,941 2,000 TOTAL EXPENDITURE 216,105 2,000 NET INCOME/ EXPENDITURE 58,460 (2,000) Total Funds Brought Forward 141,668 28,000 Transfer between funds 5 (72,948) 26,513 TOTAL FUNDS CARRIED FORWARD 127,180 52,513	Restricted Total Funds 2024 £ £ 475,744 726,297 0 18,525 0 5,487 475,744 750,309 0 42,164 421,414 597,355 421,414 639,519 54,330 110,790 86,996 256,664 46,435 187,761 367,454	Total 2023 £ 615,791 9,203 1,849 626,843 43,828 577,566 621,394 5,449 251,215 256,664

The notes on pages 23 to 32 form part of these financial statements.

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BALANCE SHEET

As at 31st December 2024

BALANCE SHEET As at 31st December 2024
		Unrestricted	Designated	Restricted	31-Dec-24	31-Dec-23
	Notes	Funds	Funds	Funds	Total	Total
		£	£	£	£	£
Fixed Assets:
Tangible assets	2	0	0	0	0	0
Total Fixed Assets		0	0	0	0	0
Current Assets:
Debtors	7	8,618			8,618	15,425
Prepayments		809			809	792
Cash at bank & in hand	6	125,270	52,513	293,568	471,351	302,168
Total Current Assets		134,697	52,513	293,569	480,778	318,385
Liabilities:
Creditors: Amounts falling
due within one year	8	7,517		0	7,517	11,723
Deferred Income		0		105,807	105,807	50,000
NET CURRENT ASSETS		127,180	52,513	187,761	367,454	256,664
TOTAL ASSETS LESS
CURRENT LIABILITIES		127,180	52,513	187,761	367,454	256,664
Funds of the Charity:
Unrestricted Funds					127,180	141,668
Designated Funds					52,513	28,000
Restricted Funds	5				187,761	86.996
Total Funds					367,454	256,664

For the year ending 31st December 2024 the Company was entitled to exemption from audit under section 477(2) of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

Approved by the Directors on date 10 July 2025

Signed on their behalf by

Carolina Giraldo (Chair and Director)

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STATEMENT OF CASH FLOWS

For the year ended 31st December 2024

Note 2024 Cash flows from operating activities: £ Net cash provided by (used in) operating activities 10 169,183 Net cash provided by (used in) investing activities 0 Cash flows from investing activities Net cash provided by (used in) financing activities 0 Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 302,168 Change in cash and cash equivalents due to exchange rate movements 0 Cash and cash equivalents at the end of the reporting period 471,351

2023 £ 31,785 0 0 270,383 0 302,168

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1. ACCOUNTING POLICIES

Income

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

• the charity becomes entitled to the resources;

• the trustees are virtually certain they will receive the resources; and

• the monetary value can be measured with sufficient reliability

Incoming Resources with related expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.

Grants and Donations

Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Contractual Income and Performance Related Grants

This is only included in the SOFA once the related goods or services have been delivered.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity.

Volunteer Help

The value of any voluntary help received is not included in the accounts but is described in the directors' annual report.

Investment Income

This is included in the accounts when receivable.

Investment gains and losses

This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

Expenditure and liabilities

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

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Governance Costs

This includes costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.

Grants with performance conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.

Grants payable without performance conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Support Costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources, e.g. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Assets

Tangible fixed assets for use by the charity are capitalised if they can be used for more than one year, and cost at least £3,500. They are valued at cost or, if gifted, at the value to the charity on receipt.

Depreciation is calculated at a rate to write off the cost of tangible fixed assets on a straight line basis over their estimated useful lives. The rates applied per annum are as follows:

Equipment 25% Fixtures and Fittings 10%

Basis of preparation

The financial statements are prepared on the historical cost basis convention (as modified to include the revaluation of investments) in accordance with the Charities Act 2011, "Accounting and Reporting by Charities" (SORP 2015), applicable accounting standards and the Companies Act 2006. The accounts have been prepared on a going concern basis. The charity meets the definition of a public benefit entity under FRS 102.

The Charity has claimed exemptions available in Section 1a of FRS 102 not to prepare a cash flow statement since it is a small charity.

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2. TANGIBLE FIXED ASSETS

Cost at Additions/disposals during year Cost at Depreciation at Charge during year Depreciation at Net Book Value	Fixtures , Fittings & Equipment TOTAL £ £ 31-Dec-23 7,978 7,978 0 0 31-Dec-24 7,978 7,978 31-Dec-23 7,978 7,978 0 0 31-Dec-24 7,978 7,978 31-Dec-23 0 0 31-Dec-24 0 0	Fixtures , Fittings & Equipment TOTAL £ £ 31-Dec-23 7,978 7,978 0 0 31-Dec-24 7,978 7,978 31-Dec-23 7,978 7,978 0 0 31-Dec-24 7,978 7,978 31-Dec-23 0 0 31-Dec-24 0 0
		7,978 0 7,978
		0 0

The charity has no annual commitments under non-cancelling operating leases nor any capital commitments.

3. ANALYSIS OF INCOME:

Unrestricted Funds £ Restricted Funds £ a) Donations and Legacies Individual Donations UK 44,126 131,015 Individual Donations Colombia 705 0 Corporate Donations UK 16,656 6,135 Corporate Donations Colombia 0 11,266 Legacies 106,762 0 Standing orders and direct debits 40,517 4,835 Gift Aid Reclaimed Tax 29,594 23,679 Grants UK 12,193 298,814 Grants Colombia 0 0 250,553 475,744 b) Other Trading Activities Events 18,525 0 18,525 0 c) Investments Interest 5,487 0 5,487 0 TOTAL 274,565 475,744	Total 2024 £ 175,141 705 22,791 11,266 106,762 45,352 53,273 311,007 0 726,297 18,525 18,525 5,487 5,487 750,309	Total 2023 £ 243,839 0 58,957 2,678 50,253 42,626 63,951 146,642 6,845 615,791 9,203 9,203 1,849 1,849 626,843

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4. ANALYSIS OF EXPENDITURE:

Unrestricted Funds Designated Funds Restricted Funds a) Raising Funds £ £ £ Event costs 6,796 0 0 Publicity and Advertising 8,397 0 0 Fundraising Staff UK 18,716 0 0 Fundraising Staff Colombia 8,255 0 0 42,164 0 0 b) Charitable Activities Direct Project Grants 0 2,000 414,983 Project Staff UK 95,099 0 2,541 Project Staff Colombia 22,304 0 3,890 Office UK 28,883 0 0 Office Colombia 27,655 0 0 173,941 2,000 421,414 TOTAL 216,105 2,000 421,414	Total 2024 £ 6,796 8,397 18,716 8,255 42,164 416,983 97,640 26,194 28,883 27,655 597,355 639,519	Total 2023 £ 1,982 11,888 18,479 11,479 43,828 422,792 81,781 18,244 24,310 12,498 577,566 621,394

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5. GRANTS AND RESTRICTED FUNDS

==> picture [491 x 604] intentionally omitted <==

----- Start of picture text -----
FUND RECONCILIATION
Balance at Balance at
01-Jan-24 Income Expenditure Transfers 31-Dec-24
Unrestricted Funds £ £ £ £ £
Unrestricted 141,668 274,565 (216,105) (72,948) 127,180
141,668 127,180
Designated Funds
Communications Workshop 2,000 0 (2,000) 0 0
Forced Recruitment Project 6,000 0 0 (6,000) 0
Legacies Designated Fund 0 0 0 52,513 52,513
Proyecto Caribe CCC 20,000 0 0 (20,000) 0
Total Designated Funds 28,000 0 (2,000) 26,513 52,513
Restricted Funds
Football for Peace 15,255 20,053 0 (4,188) 31,120
Acadesan Emergency Building 0 100,279 (92,456) (4,013) 3,810
Asociación Cristiana de Jóvenes 9,022 747 (10,138) 369 0
Circulo de Estudios 5,846 460 (2,040) (4,266) 0
Colombia Colores 3,737 21,243 (17,543) (2,010) 5,427
Fundación CRAN 13,090 25,888 (26,324) (4,293) 8,360
Fundación Formación d'Futuros 0 555 (482) (46) 27
Fundación Oro Molido 0 138,712 (138,712) 0 0
Healing Touch Workshop 0 1,325 (4,326) 3,000 0
Kangaroo Babies 0 0 0 12,400 12,400
Paz a la Mochila 0 0 (23,200) 25,088 1,888
Preventing Sexual Exploitation 0 76,124 (13,245) 215 63,094
Proyecto Caribe CCC 23,948 49,594 (29,324) (11,300) 32,918
Proyecto Caribe Misión Gaia 0 0 (32,900) 32,900 0
Staff Safeguarding 0 0 (499) 2,000 1,501
Tiempo de Juego 16,098 26,886 (27,545) 1,558 16,997
University Fund (individual) 0 2,950 (550) 0 2,400
University Scholarships 0 10,928 (2,130) (978) 7,820
Total Restricted Funds 86,996 475,744 (421,414) 46,435 187,761
TOTAL FUNDS 256,664 750,309 (639,519) 0 367,454
----- End of picture text -----

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Restricted Fund Projects

Acadesan Emergency Building

We are constructing a multipurpose centre and shelter to help ACADESAN to receive displaced families in humanitarian emergencies and to provide a space for communities to gather and to participate in activities held by ACADESAN.

Asociación Cristiana de Jóvenes

Works to improve the lives of children and adolescents who have experienced or are at high risk of CSEC, as well as supporting children and young people that have experienced conflict-related violence, including sexual violence. ACJ has a youth centre which is a protective oasis for children and young people at risk of CSEC in the middle of the ‘tolerance zone’, in Santa Fe (Bogotá). In this area, children and young people are surrounded by legal sex workers and high levels of gangs and drugs. ACJ provides recreational workshops for children and young people, as well as their families where they learn about their rights and how to protect themselves from SE.

Circulo de Estudios

Works in Quibdó (Chocó), Cartagena (Bolívar) with children and young people and teachers in schools in marginalised neighbourhoods (predominantly Afro-Colombian) to raise awareness of CSEC and how to prevent it, as well as providing psycho-social support for child survivors of sexual violence and their families. Their work with children is centred on the principle of a ‘círculo’ or ‘circle’, a workshop which combines psychosocial support and training in children’s rights with dance, music and theatre.

Colombia Colores

Colombia Colores is a weekly workshop for children aged 5-12 years who are part of the Colombian diaspora living in London. This project brings together young Colombians and their families teaching them about the richness of Colombian culture through music, art and dance, and encourages them to feel connected and part of a larger community.

Communications Workshop Bogota

Full-day training session on Communications for Change with directors, project coordinators and communications experts of our seven partners in Colombia. These lessons on strategic communications, marketing, storytelling and artificial intelligence are part of our capacity-building activities with our partners on the ground.

Football for Peace

This project with ACADESAN and GIZ harnesses the power of sport to strengthen the socio-emotional skills of children and young people in nine communities of the San Juan River area in Chocó. In doing so, we hope to prevent forced recruitment, sexual violence and sexual exploitation, as well as promoting gender equality and care strategies to prevent sexual violence.

Fundación CRAN

Every year our partner CRAN (Bogotá & Meta) provides foster homes and psychosocial support to 50 children formerly associated with illegal armed groups to recover from the trauma they have experienced and help them to develop the life skills necessary to reintegrate into society, to access State support, and to navigate the legal system if necessary.

In rural areas where children face a high risk of recruitment by armed groups, CRAN educates local community organisations on how to protect around 300 children every year. It also advocates for employers, education providers and local NGOs to eradicate the stigma which these children often face, and to ensure they provide them with equal access to their services.

Fundación Oro Molido

Oro Molido Foundation is a non-profit organisation that works on providing opportunities for children and young people who live in rural coffee-growing communities in Antioquia Magdalena and Huila. Their programs focus on Education, Health and Infrastructure. Among the initiatives on education are scholarships

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to outstanding students from rural communities, a school of music, a Peace Marching Band, an educational radio program and students research into seedbeds.

Formación de Futuros

Helping young care leavers in Colombia prepare for independent adult life, by providing psychosocial support, practical life skills, academic levelling up, and help in entering and maintaining employment.

Healing Touch Workshop

The Healing Touch Workshop provides specialist training for key community leaders in Colombia, enabling them to facilitate group teaching in nurturing touch techniques of baby massage. This will empower parents to build stronger bonds with their children. For children not with their biological parents for any reason, it will provide caregivers with new tools for a more respectful upbringing.

Kangaroo Babies

This project is a new initiative in Cartagena, supporting new mothers and contributing to improving the health and wellbeing of premature and low birth weight babies through the implementation of the “kangaroo mother” method which encourages skin-to-skin contact and the proper use of ergonomic baby carriers. Workshops on sexual and reproductive health with a gender focus will also be offered.

Paz a la Mochila

PazA la Mochila is a pedagogical kit for teachers and local leaders to create education spaces with children and young people to understand the complexity of the Colombian armed conflict, assessing their impact on society and mobilising society towards peace-building and non-repetition. PazA la Mochila is a project that brings together many experiences, resources and methodologies that the Truth Commission and other civil society organisations have developed for decades to educate children and adolescents for the construction of peace in Colombia

Proyecto Caribe Misión Gaia

Located in the rural area of Minca in Magdalena, it supports 225 students and 15 teachers in three rural schools. This project provides teachers and school management with resources and training to support, adapt and re-plan the educational process, in order to improve the quality of education. They also provide extracurricular support to the students with tutoring in STEM (Science, Technology, Engineering and Mathematics) courses, as well as English lessons. The project also provides vocational training in areas related to sustainable tourism.

Tiempo de Juego

Our partner Tiempo de Juego tackles this issue from a different angle, by promoting positive youth leadership, understanding of rights, and protective environments within and outside the family, to prevent children and young people from becoming involved in gangs and, in circumstances where they are already part of a gang, to reduce the risks they are exposed to. They work with 100 girls and boys in the juvenile justice system and residential care homes, as well as with their families. Families learn about the risks for children joining gangs and how to protect them.

University Scholarships Programme

Thanks to our new alliances with Politécnico Grancolombiano and Fundación Universitaria del Area Andina, we are able to provide students with full scholarships to study bachelor’s degrees. As part of this funding, the students will also receive personal computers, an internet allowance, money to visit the university campus, and psychosocial support to help them to succeed through their five years of study.

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6. CASH AT BANK AND IN HAND	Funds held in	Funds held in	Total	Total
	UK	Colombia	31-Dec-24	31-Dec-23
	£	£	£	£
TOTAL	447,154	24,197	471,351	302,168
	Unrestricted	Restricted	Total	Total
7. DEBTORS	Fund	Fund	31-Dec-24	31-Dec-23
	£	£	£	£
Debtors	8,618	-	8,618	15,425
Prepayments	809	-	809	792
TOTAL	9,427	-	9,427	16,217

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade Creditors HMRC Deferred Income Accrued Expenditure Credit Card in Colombia 9. STAFF COSTS AND NUMBERS Gross Salaries Employer’s Social Security costs National Insurance Rebate Employer’s Pension & Health No employees received a salary above £60,000. Employees were engaged in the following Project Support Fundraising Project Administration Activities in furtherance of objects		Due in UK £ Due in Colombia £ Total 31-Dec-24 £ Total 31-Dec-23 £ 3,759 - 3,759 5,338 1,812 - 1,812 2,364 105,807 - 105,807 50,000 1,075 - 1,075 3,550 0 871 871 471 112,453 871 113,324 61,723
		2024 UK 2024 Colombia 2024 Total 2023 UK £ £ £ £ 116,356 34,449 150,805 129,983 10,147 11,475 21,622 19,214 (5,000) 0 (5,000) (5,000) 4,526 3,751 8.277 8,335
		126,029 49,675 175,704 152,532
		2024 2024 2024 2023 UK Colombia Total TOTAL 1.3 1.5 2.8 2.2 0.4 0.7 1.1 1.3 0.8 0 0.8 1.2
		2.5 2.2 4.7 4.7

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10. NOTES TO THE CASH FLOW STATEMENT

Reconciliation of net movement in funds to net cash flow from operating activities Net movement in funds for the reporting period (as per the Statement of Financial Activities) Adjustments for: (Increase)/decrease in debtors Increase/(decrease) in creditors Net cash provided by (used in) operating activities Analysis of cash and cash equivalents Cash at bank Total cash and cash equivalents	2024 £ 110,790 6,791 51,602 169,183 471,351 471,351	2023 £ 5,449 (12,848) 39,184 31,785 302,168 302,168

11. DIRECTORS AND OTHER RELATED PARTIES

Funds transferred to related party Children Change Colombia Ltd (Colombia) totaled £459,945 during 2024 (£457,630 in 2023). Children Change Colombia Ltd (Colombia) is a subsidiary of Children Change Colombia Ltd. Staff and operations of Children Change Colombia Ltd (Colombia) are managed and governed by Children Change Colombia Ltd and its Trustees/Directors.

12. REMUNERATION OF INDEPENDENT EXAMINER

Fee paid for the independent examination of 2024 Annual Accounts was £1,075. (Fee paid in 2023: £1,050).

13. RISK ASSESSMENT

The directors actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The directors have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

14. RESERVES POLICY

The directors have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The directors aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The directors will endeavour not to set aside funds unnecessarily.

15. PUBLIC BENEFIT

The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the report of the directors. The directors confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CHILDREN CHANGE COLOMBIA LTD

I report to the trustees on my examination of the accounts of Children Change Colombia Ltd (“the charitable company”) for the year ending 31 December 2024.

Responsibilities and basis of report

As the charitable company’s trustees (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the charitable company are not required to be audited under part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charitable company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the charitable company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ACCA and ACIE, both of which are listed bodies.

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

1. accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act;

2. the accounts do not accord with those records;

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

4. The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.

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

Jason Foxwell FCCA FCIE

independent-examiner.net 12 Hillbourne Road, Poole, BH17 7JB

Date:

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