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2025-05-31-accounts

Women & Children First 25 Years of Impact

25 Years of Impact

Contents

Introduction 3–4
The power of communities 5
What we have worked on 6–7
Where we have worked 8–9
Key developments 10–11
Group solutions 12–13
New ways of working 14–17
Thank you 18
Resources 19

25 Years of Impact

Introduction

Message from Anthony Costello

Professor of Global Health, UCL Women and Children First Founder

In 2001, after our collaboration between the UCL Institute of Child Health and partners in Nepal conducted research with local women's groups to improve maternal and newborn care, a group of us decided to set up a small charity to look at the implementation of this approach to health in several other settings. Women and Children First (WCF) was born. We set up partnerships with Mother and Infant Research Activities working in two districts of Nepal, with the Perinatal Care Project and the Diabetic Association of Bangladesh (BADAS) in four districts, with Ekjut, a new NGO in rural India working with tribal communities in Jharkhand and Orissa states, and with Maimwana and the Parent and Child Health Initiative in three districts of Malawi.

Women and Children First develops effective and sustainable solutions to promote safe motherhood and newborn care. We strengthen accessible and appropriate health services, but we focus especially on mobilising communities through women’s groups to help them identify the problems they face, and develop and implement strategies to solve them. The impact has been far greater than we expected. In rural communities we have shown that newborn deaths can be cut by one third, as well as impacts on maternal deaths, breastfeeding rates, and better nutrition. Above all women's networks give families an empowering voice and lead to a whole number of lasting initiatives. Our partners in Bangladesh, India, Nepal, Malawi, Uganda, Tanzania, Ethiopia, Sierra Leone and elsewhere have gone on to great things, setting up myriad new programmes.

Introduction Page 3

25 Years of Impact

This year we celebrate 25 years of achievements led by partners with assistance from Women and Children First. We are debating ways in which this community approach can be applied to newer challenges facing women and children everywhere: climate resilience, access to family planning, domestic abuse, and the rise in non-communicable diseases like diabetes, obesity and high blood pressure. Literally hundreds of thousands of women and their families have benefited from these low cost, effective and sustained group activities. (And I remember visiting Nepal in July 2015 after their terrible earthquake and finding that, eight years after our funding stopped, three quarters of the women's groups in Makwanpur, a badly affected district, were still active and coordinating essential relief work.)

I’d like to thank all our incredibly generous supporters for their contributions, without whom none of this work would have been possible. We also thank all our wonderful country partners, the Chief Executives (Dorothy Flatman, Ros Davies, Mikey Rosato, and Beth Silver), our Chairs (Imogen Sharp, Hazel Slavin, Carol Bradford, and Rachel Cullen) and a whole host of board members, advisers, fieldworkers, fundraisers and campaigners who have given their blood, sweat and tears to help save lives and to build solidarity and strength in thousands of rural and remote communities.

The work isn’t finished.

Our Impact

As we close our doors in 2025, join us in looking back on what Women and Children First and its partners have achieved over 25 years.

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5,000
Community 6,500 12,000,000+ 16
Women’s Health Lives saved People reached Different countries
Groups
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Introduction

Page 4

25 Years of Impact

The power of communities

For 25 years we have empowered women and communities around the world with the knowledge and support they need to survive and thrive.

We have worked across Africa, Latin America, and South Asia, delivering community health groups in partnership with local organisations.

The approach we have championed is called Participatory Learning and Action, or PLA for short. PLA involves supporting communities to identify their most pressing health concerns and then they work together to implement solutions to overcome them.

Fundamentals of the PLA approach

Communities have control

Communities decide what issues are most important to them, come up with their own effective solutions to tackle their health problems and implement them together.

It’s sustainable

Research has shown up to 80% of groups carry on meeting after a project finishes.

They drive long-term, meaningful changes to the health of women, children, and communities on an ongoing basis.

It’s evidence-based

Rigorous research shows groups are effective in improving health and reducing mortality.

They can halve maternal mortality and reduce newborn mortality by a third. The approach has been recommended by the World Health Organization (WHO).

It’s cost-effective

PLA groups are cost-effective by WHO standards.

The power of communities

Page 5

25 Years of Impact

What we have worked on

Maternal and newborn health

The charity was set up to address the high numbers of women and babies dying in childbirth around the world. Every 2 minutes a woman dies in pregnancy, childbirth, or shortly after birth.

Our first groups supported women to come together to address the challenges they face during pregnancy and birth. These groups can reduce maternal mortality by 49% and newborn mortality by 33%.

What we have worked on

Page 6

25 Years of Impact

Tools for health

At Women and Children First, we have pioneered two innovations. Through Play++ - enhancing children’s toys with healthcare messaging, to both encourage play and improve caregivers’ knowledge - and through our Personalised Calendar innovation, providing personal health appointment calendars to increase uptake of antenatal, postnatal and vaccination appointments.

What we have worked on

Page 7

25 Years of Impact

Where we have worked

“I think it’s very useful to have these kinds of group meetings so women can talk about their worries with others.”

“I really appreciate what the group has done.”

Thokozani

“Women are helped. Pregnancy complications are avoided.”

Selicia

Yu Wan

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AfghanistanGEORGIA
Nepal Bangladesh
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Sierra Leone Ghana Ethiopia
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Uganda Kenya
Tanzania
Malawi
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25 Years of Impact

“One thing I would teach my baby is to join a future PLA group.”

“The groups improve life for families.”

Martha

“I am now protecting my health and the health of my family.”

Chaltu

Maria

“After the training on how to lead a women’s health group, I understood it was about facilitating discussions instead of teaching.”

Zebiba

“Before the women’s health group, we didn’t speak about family planning.”

Tesfaye

Florida shares her story about the difference groups make

Florida, Community Health Group Supervisor

Watch the video here

Where we have worked

Page 9

25 Years of Impact

Key developments

Women and Children First UK is set up by Professor Anthony Costello

Its aim was to address high levels of maternal and neonatal mortality and improve the health of pregnant women and their newborn babies in some of the world’s most vulnerable communities.

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2000
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2001
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2004
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Women and Children First is registered as a charity and takes on its first member of staff. A new office is set up, provided by University College London’s Institute of Child Health.

The Lottery’s Community Fund awards Women and Children First a grant to set up projects in Nepal and Bangladesh.

The Nepal research shows that women attending health groups were more likely to have antenatal care, institutional delivery, trained birth attendance, and hygienic care.[1]

We campaign for better maternal, newborn and child health, producing the Manifesto for Motherhood We support the Department for International

Development in developing its new Framework for Results, Choices for Women: Planned pregnancies, safe births and healthy newborns.[2]

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2009
2013
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Research in Bangladesh, India, Malawi, and Nepal shows that women’s groups practising participatory learning and action are a cost-effective strategy to improve maternal and neonatal survival in low-resource settings.[3]

Key developments

Page 10

The World Health Organisation recommends the community health group approach and enshrined in the Every Newborn Action Plan.[4]

Projects in the Goro district of Ethiopia show PLA has a positive impact on family planning. With the intervention we saw a 25% increase in the use of contraception and a 29% decrease in unplanned pregnancies.

Women and Children First produce an e-learning course in the PLA methodology, drawing on partner experiences to share knowledge. Accessed by 21 organisations in 9 countries.

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2014
2016
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2019
2020
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2021
2024
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Working alongside MaiKhanda in Malawi, we establish 640 groups across three districts. There was a 26% increase in HIV-exposed infants receiving treatment, and a 52% increase in use of contraceptives among couples.

PLA is adapted for the prevention of childhood injuries in Bangladesh and helping to improve sexual and reproductive health and rights in Kenya and Malawi.

We trained regional consultants in the PLA methodology in order to transition the expertise to the African region. This stand-alone project included public health professionals from Uganda, Ethiopia, Nigeria, and Kenya.

1https://pubmed.ncbi.nlm.nih.gov/15364188/;

2https://assets.publishing.service.gov.uk/media/5a78bdaded915d0422064f9c/RMNH-framework-for-results.pdf;

3https://www.thelancet.com/journals/lancet/article/PIIS0140-6736(13)60685-6/fulltext;

4https://iris.who.int/bitstream/handle/10665/127939/9789241507271engpdf;jsessionid=7CF7B141B888365C62FFF97E120F2BCE?sequence=1

Page 11

25 Years of Impact

Group solutions

Key to the PLA approach is that communities identify their most critical health issues and then work together to devise and implement solutions. Potential barriers are:

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Access Resources Knowledge Attitudes Advocacy
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Bicycle ambulances

Many women struggle to access healthcare facilities, which are far away and there are few ambulances. Groups created bicycle ambulances - stretchers attached to the back of a bicycle – to transport labouring women to a health centre quickly. In Malawi, this saved the lives of Salome and her triplets, when she went into premature labour and needed an emergency caesarean section.

Financial empowerment

Many communities work together to tackle poverty, which prevents women from being able to access healthcare. In rural Malawi, a group of 18 young women launched a pig farming initiative. By investing in a single pig, they created a sustainable income stream for their members and also funded a nursery school.

Fixing roads

In Malga District, Southern Ethiopia, poor road conditions have long prevented pregnant women from accessing health facilities, forcing many to give birth at home without medical support. The community lobbied the government and successfully secured the rebuilding of a key road, reducing travel time to the health centre from two hours to just 15 minutes.

Group solutions

Page 12

25 Years of Impact

Community gardens

Community gardens have become a vital source of nutrition, income, and solidarity in both Uganda and Malawi. These gardens not only provide fresh produce to families, including free vegetables for pregnant women, but also generate income that allows groups to invest in poultry and other small enterprises.

Malaria and bed nets

Malaria remains a leading health challenge in many communities. In Oyam, Uganda, a community group created an engaging way to educate people about prevention: performing plays that demonstrate the correct use of bed nets. These performances helped educate their community and increased the numbers of families consistently using bed nets.

Cooking classes

In Msonthe village, Malawi, women’s health groups have effectively combated child malnutrition through bi-weekly cooking demonstrations and nutrition classes. These sessions educate pregnant women and mothers on preparing balanced meals, emphasising proper food storage, diverse food groups, and essential cooking techniques. Since the program’s inception, the number of malnourished children in the village has dropped from 54 annually to zero within three years.

Girls-only washroom

In Chasembe, Malawi, teenage girls faced significant school absenteeism due to inadequate menstrual health facilities. Recognising this challenge, one girl and her community health group advocated for the construction of a private washroom at their school. This initiative provided a dignified space for girls to manage their periods, resulting in the return of four girls who had previously dropped out.

Group solutions

Page 13

25 Years of Impact

New ways of working

Community health groups initially focused on maternal and child health. After seeing the success of groups, Women and Children First explored using groups for different health challenges and in different settings.

Radio

In Malawi, radio is a key method of receiving information. Alongside our in-country partners, we have set up groups for adolescent girls and young women. Each week they listen to a radio show which tells stories of girls like them facing similar challenges with their sexual health and how they might overcome them. Inspired by stories of positive change, the girls implement their own solutions.

Each episode tackles crucial topics like STIs, HIV/AIDS, cervical cancer, maternal health, and family planning methods. This format sparks meaningful discussions about these issues and empowers young women by educating them about their choices and the importance of utilising available health services.

The Innovations in Health, Rights and Development, or iHeard, project aims to contribute to the reduction of barriers to sexual and reproductive health and rights for adolescent girls and young women in Malawi. It is led by a consortium of: CODE, Farm Radio International, & MSI Reproductive Choices and is funded by the Government of Canada.

New ways of working

Page 14

25 Years of Impact

Scaling groups

We are working with partners in Ethiopia to integrate community health groups into the national health system by training community health workers to run groups as part of their standard responsibilities.

As part of a five-year project funded by the Bill & Melinda Gates Foundation, this pilot—led by Women and Children First, JSI, Amref, and the Ethiopian government—will test the feasibility of scaling up the model. It will focus on rural areas where women lack access to skilled birth attendants, ensuring the approach is cost-effective and sustainable for long-term government adoption.

We know taking the approach to scale can save millions of lives. Our partners, Ekjut, have successfully scaled up the community health group approach for maternal and newborn health in India. Implementing the approach in Jharkhand state showed a 24% reduction in newborn mortality, as well as a reduction in maternal depression.

Read more about the India scale-up here.

Training consultants

At Women and Children First, we believe in shifting power and expertise to the Global South. Therefore, over the last year, we have been training consultants from the Global South in the community health group methodology. Adding to those trained in the methodology across the last 25 years of our operations, we are creating a global community to support governments and partners to deliver it at scale, saving millions of lives. The approach of shifting the knowledge gives autonomy, power, and skills to the communities where they are most needed. )"\ = 2.4 a) 2 a 4 NS

During our ‘Training of Trainers’ project, we trained seven consultants in the methodology, with each of them creating a proposed plan for the inclusion of the methodology in their respective country (Ethiopia, Kenya, Nigeria, Uganda). We are excited to see where this work takes them.

New ways of working

Page 15

25 Years of Impact

Improving healthcare access for people with disabilities

Women and Children First is part of a research study led by LSHTM in Uganda breaking new ground by using the PLA approach to improve access to healthcare for women, men, and children living with disabilities and improve their health. Pilot findings are encouraging: they are meeting regularly with high turnout, showing the demand for them among people living with disabilities. Knowledge and confidence to seek healthcare among group attendees have risen. For adults with disabilities, healthcare needs decreased while access to it improved, with increasing numbers of people receiving care.

This project will carry on, led by our partners at the International Centre for Evidence in Disability at the London School of Hygiene ~~ee~~ and Tropical Medicine, and our partners ~~BS~~ AMREF Health Africa ~~OT~~ and MRC Uganda.

This project and accompanying study is funded by the NIHR Global Research Professorship scheme. The views expressed are those of the author(s) and not necessarily those of the NIHR or the Department of Health and Social Care.

Reducing unintentional injuries of children

Together with our partners, we piloted an adapted PLA approach to prevent childhood injuries in rural Bangladesh.[1] At each meeting, the groups discussed different accidental injuries such as drowning, burns, electrocution and road traffic injuries. They discussed the causes of the injuries and worked together to develop solutions to address or mitigate them. The findings showed that these groups can bring people together to reduce childhood injuries.

New ways of working

Page 16

25 Years of Impact

Improving nutrition and care of young children in the UK

We were also involved in a recent successful project in Tower Hamlets called ‘Nurture Early for Optimal Nutrition’ (NEON).[2] Here, community groups were set up to bring mothers together to discuss how they can improve their young children’s nutrition and care. The pilot study, led by UCL, found that engaging the community in this way allowed them to find culturally appropriate and context specific solutions, better than ‘top-down’ approaches devised at a distance.

And that is not all. Our partners have been working on testing whether the PLA methodology can be used for other issues:

1https://www.ucl.ac.uk/global-health/research/z-research/childhood-injuries-rural-bangladesh#:~:text=The%20potential%20intervention%20will%20 be,catalyse%20social%20action%20using%20this

2https://www.arc-nt.nihr.ac.uk/research/projects/the-nurture-early-for-optimal-nutrition-neon-programme/

3https://bmcpublichealth.biomedcentral.com/articles/10.1186/s12889-023-16153-1

4https://trialsjournal.biomedcentral.com/articles/10.1186/s13063-021-05167-y

Page 17

25 Years of Impact Thank you > NS We would like to thank everyone who has supported us over the last 25 years, be that through funding, advice, or partnerships. Together, we were able to make a tangible difference, and we are certain this work will be taken forward by those in our network.

We would like to extend thanks to our staff, volunteers, and trustees who have been with us over the years. Thank you to the communities we have worked with and the brave women who joined us on this journey. We would also like to thank Corrie Wingate and Sam Strickland for the beautiful photographs included in this report and the Costello Medical team for their invaluable work on its design.

Thank you

Page 18

25 Years of Impact

Resources

The Directory

On our website, you can find a list of organisations and consultants working on the community health group approach globally.

Find out more

Training Course on Participatory Learning and Action

This e-learning course has been developed, written and produced by world experts in community health groups for maternal and newborn health.

Academic Library

Our website contains resources on all available academic papers on the community health group approach.

Find out more

Find out more

Our website will be active until April 2026 Please visit to see more of our work

Our website

Company no. 03914873 Charity no. 1085096

Women and Children First UK Report and Unaudited Financial Statements 31 May 2025

Women and Children First UK

Reference and administrative details

For the period ended 31 May 2025

Company number 03914873 Charity number 1085096 Registered office and 483 Green Lanes operational address London England N13 4BS Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Caroline Baker
Laura Bessell
Rachel Cullen
Priti Dave
John Davis
Rini Ghosh appointed 29 January 2024
Louise Morris
Bishu Solomon Girma
Chief executive officer Elizabeth Silver resigned 6 January 2025
Company secretary Elizabeth Silver resigned 6 January 2025
Bankers Unity Trust Bank plc Shawbrook Bank Limited
Nine Brindleyplace Lutea House
Birmingham Warley Hill Business Park
B1 2HB The Drive
Great Warley
Brentwood
Essex CM13 3BE
Independent examiners Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Women and Children First UK

Report of the trustees

For the period ended 31 May 2025

The trustees present their report along with the financial statements of the charity for the period 1 January 2024 ended 31 May 2025. Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

CLOSURE OF WOMEN AND CHILDREN FIRST

During this financial period to which this report relates, the trustees made the decision to close the charity and conduct an orderly wind-down. They therefore amended the year-end from 31 December to 31 May 2025 in order to cover the period when the charity would cease operations.

Further details on the decision to close and the legacy of the charity are provided later in this report.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Women and Children First was incorporated by guarantee on 27 January 2000. It has no share capital and is a registered charity. The guarantee of each member is limited to £1. The governing document is the Memorandum and Articles of Association and the members of the board of trustees are the directors of the company.

Recruitment and appointment of trustees

The board consists of a minimum of three trustees. The board of trustees has ultimate control and responsibility for the business and trustees serve three-year fixed terms before re-election. Trustees who have been in office for more than six years since their original appointment shall not be eligible for re-appointment, unless otherwise agreed by the trustees. In the event of a vacancy arising, new trustees are actively recruited to maintain the board’s strong skills and experience.

Trustee induction and training

On appointment each trustee is given access to a trustee document management space, where copies of key documents can be accessed, including: Memorandum and Articles of Association; the charity’s strategic plan; most recent statutory and management accounts; policies, procedures and manuals; job descriptions for trustees; board committee terms of reference; trustee code of conduct; and the most recent annual review.

Trustees are provided with a calendar of board / committee meetings and major event dates and key contact details. New trustees meet with the chair and chief executive. New trustees are encouraged to undertake a formal trustee training course and funds are made available to support this, if necessary.

Quarterly board meetings and annual general meetings of trustees are held where all major and strategic decisions are made. Members of Women and Children First UK are the people elected to the board of trustees within the procedures laid down in the governing documents.

Risk assessment

The finance committee scrutinises the charity’s risk register on a quarterly basis. The risk assessment identifies a range of risks and the highest rated risks before mitigation/risk reduction were in three areas: finance, people and fundraising. Details of these risks and the mitigating actions are set out below.

2

Women and Children First UK

Report of the trustees

For the period ended 31 May 2025

Risk Mitigations
Finance / fundraising-related
Foreign exchange and inflation – weak
GBP and global inflation having an
impact on programme budgets.
Contracting in GBP where possible.
Cash flow: cash flow is insufficient for
WCF to meet its expenses.
Cash flow is tracked in management accounts,
invoices issued from QuickBooks to speed up
invoicing process.
Cost of living / recession in the UK –
making it challenging for WCF to raise
enough fundraised income to meet its
core costs and fund strategic growth.
Diversification
of
fundraising
streams
and
strengthening of cost-recovery and consultancy
income models.
Programme
Funding:
insufficient
programmatic funding available.
Revised business development approach and
aligned with larger partners.
People
Small ‘market’ of people with PLA skills
making it hard to recruit.
Implementing
employee
retention
measures;
recruited additional programmes team member;
training WCF staff and a cadre of regional
consultants.

Organisational structure

The board is supported by one committee (Finance) and two advisory groups (Fundraising & Communications; Programmes Development). The membership of these committees/advisory groups are comprised of trustees and the chief executive, plus the Head of Fundraising & Communications attends the Fundraising group and the Programmes Team members attend the Programmes group. The chief executive reports to the board of trustees and leads the day-to-day running of the charity.

Staff remuneration

The Finance Committee carry out periodic reviews of the rates of pay for similar roles in similar size charities to ensure that pay for staff is competitive and advises the Board accordingly. The Board review all staff salaries annually and agree, subject to affordability, a cost of living increase in line with the government's inflation figures published in November each year.

Fundraising standards

Trustees are aware of the need to comply with the regulations from the Charities (Protection and Social Investment) Act 2016. In 2023, the Trust did not engage with any external professional fundraisers. Our fundraising activities were conducted by staff and volunteers. We monitor fundraising best practice and ensure we protect vulnerable people and other members of the public from intrusion, persistent approaches or undue pressure. Our policies and procedures on data protection ensure the personal data of donors is treated correctly.

3

Women and Children First UK

Report of the trustees

For the period ended 31 May 2025

OBJECTIVES AND ACTIVITIES

The objects for which the charity is established are:

To improve the health, nutrition and welfare of the women and children in poor communities.

How our activities deliver public benefit

The trustees have considered and have due regard for the Charity Commission’s guidance on public benefit.

Our vision is a world where all women, children and young people can survive and thrive. Too often women, children and young people face problems that kill them, harm them or hold them back. We believe local communities have the answers, but too often they are told what to do, treated as the problem or ignored.

Not by us.

Our mission is to empower local communities to take action on the global health challenges facing women, children and young people.

Over the last twenty years, we have collaborated with partners to take our flagship innovation – the Participatory Learning and Action for Maternal and Newborn Health group approach (PLA-MNH) – from conception, through rigorous evaluation, to a WHO global recommendation – reaching over 12.5 million people. At scale, PLA-MNH groups could save the lives of 350,000 mothers and babies every year.

Women and Children First’s values are:

No one receives any private benefit from Women and Children First’s work.

PRINCIPAL ACHIEVEMENTS

Since 2000, Women and Children First has contributed to the Sustainable Development Goals by implementing more than 50 international programmes, reaching over 12.5 million people across 15 countries in Africa, Asia and Central America.

For much of our history, we developed, adapted and rigorously tested the PLA-MNH group approach. With our partners we have established over 5,000 PLA-MNH groups, with close to 200,000 members. These groups have enabled communities to save the lives of more than 6,000 women, children and young people and have supported hundreds of thousands more to achieve their potential.

We are proud that, through collaborations with partners, we have proven the potential for PLA-MNH. It is effective, cost-effective, equitable, sustainable and scalable. It is recommended globally by the World Health Organisation. It can make a substantial contribution to global efforts to ensure women, children and young people can survive and thrive.

4

Women and Children First UK

Report of the trustees

For the period ended 31 May 2025

2022-2024 STRATEGY

Between from 2022 to 2024, Women and Children First’s strategy was to: Position , Prepare , PowerUp .

Position : Women and Children First previously took a project-by-project approach but we evolved our strategy to position PLA for scale-up, starting with Malawi and Ethiopia where it is prominent on the MNH policy agenda.

Prepare : we explored other innovations that communities can use to take action on their priority heath and development concerns. Many of these built on the PLA platform that we know so well; for example, generating evidence of successful use of PLA for thematic areas including sexual and reproductive health and to support people living with disabilities.

Power-up : we sought to invest in our systems and grow our unrestricted fundraising, in order to be ready to work at scale.

2025 AND THE FUTURE

At the end of 2024 the trustees made the decision to begin an orderly wind-down of Women and Children First. This was driven by a number of factors including an increasingly challenging funding environment and a highly uncertain pipeline for 2025. We chose to close in a responsible way in line with best practice and avoiding insolvency. This approach allowed us to provide full notice to our staff, complete or transfer our remaining programs, and sustainably handover our knowledge and resources to our partners. The team were also able to create a legacy report which presents our achievements over the last 25 years. Our final day of operations was 31st March 2025, after which we began administrative close-down process, led by the Board.

A PROUD LEGACY

For 25 years we have empowered women and communities around the world with the knowledge and support they need to survive and thrive

As we close our doors in 2025, we can be proud of all that Women and Children First has achieved and the hundreds and thousands of women and their families who have benefited from our low cost, effective and sustained group activities.

For 25 years we have worked with women and communities around the world to identify their most pressing health concerns and implement solutions to overcome them. Our first groups supported women to address the challenges they face during pregnancy and birth. These groups can reduce maternal mortality by 49% and newborn mortality by 33% . We then expanded our evidencebased, cost-effective participatory approaches to address other challenges including Family Planning, HIV transmission, child health and working with new groups including people with disabilities.

5

Women and Children First UK

Report of the trustees

For the period ended 31 May 2025

None of this would have been possible without the incredible partnerships we built across Africa, Asia, and more recently, the UK. Thanks to these collaborations, the work we pioneered continues—carried forward by partner organisations and by women themselves, who continue to meet, share knowledge, and apply their expertise to address the challenges they face in their lives and communities.

One such partnership is with Afya Research Africa (ARA). ARA is a not-for-profit Kenyan organisation which aims to enhance the health sectors’ ability to deliver effective health interventions which lower maternal, newborn and child mortality while ensuring sustainable health system improvements in remote communities. Evidence lies at the heart of ARA’s work, which includes the use of PLA so that young women can identify, understand and address the challenges they face around sexual and reproductive health issues including teenage pregnancy and period poverty. The trustees plan to distribute any surplus unrestricted funds to ARA.

FINANCIAL REVIEW

Total income for the period 1 January 2024 to 31 May 2025 was £555,996 (2023: £503,192). Total expenditure for the period 1 January 2024 to 31 May 2025 was £637,558 (2023: £481,523).

Our restricted fund balance as at 31 May 2025 was £0 (2023: £12,257), as all restricted programmes had been closed down and funds distributed in accordance with the relevant grants. All restricted reserves had been held by WCF to cover specific project costs for which the funds were raised and were not applied for any other purpose.

The final balance of our unrestricted funds was £24,232 (2023: £93,537). The trustees plan to distribute any surplus to Afya Research Africa.

Prior to its decision to close, the trustees formulated a policy whereby the target range of free reserves held by Women and Children First throughout the year should equate to approximately three to six months of unrestricted expenditure (£45-90k) to provide assurance of being able to manage the organisation effectively should funding drop significantly in the short to medium term. This policy and its implementation was regularly reviewed at meetings of the Finance Committee and Board of Trustees.

Many of the activities during this financial period were made possible thanks to a legacy gift from Mr William Howell. The trustees are enormously grateful to Mr Howell for remembering Women and Children First in his will.

6

Women and Children First UK

Report of the trustees

For the period ended 31 May 2025

STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with 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).

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Approved by the trustees on 23 October 2025 and signed on their behalf by

Rachel Cullen - Chair

7

Independent examiner's report

To the trustees of

Women and Children First UK

I report to the trustees on my examination of the accounts of Women and Children First UK (the charitable company) for the period ended 31 May 2025, which are set out on pages 10 to 26.

Responsibilities and basis of report

As the trustees of the charitable company (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 the 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 the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

Godfrey Wilson Limited also provides bookkeeping/payroll services to the charitable company. I confirm that as a member of the ICAEW I am subject to the FRC’s Revised Ethical Standard 2016, which I have applied with respect to this engagement.

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

Attention is drawn to the fact that during this financial period the trustees made the decision to close the charity and conduct an orderly wind-down. They therefore amended the year-end from 31 December 2024 to 31 May 2025 in order to cover the period when the charity would cease operations, and the formal closure is expected to be completed within the following 12 months. The trustees plan to distribute any surplus to Afya Research Africa, and organisation registered in Kenya under Section 10 of the NGO Coordination Act.

8

Independent examiner's report

To the trustees of

Women and Children First UK

In all other respects, 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.

Alison Godfrey

Date: 23 October 2025 Alison Godfrey FCA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited

Chartered accountants and statutory auditors

5th Floor Mariner House, 62 Prince Street, Bristol, BS1 4QD

9

Women and Children First UK

Statement of financial activities (incorporating an income and expenditure account)

For the period ended 31 May 2025

Note
Income from:
Donations
3
Charitable activities
4
Other trading activities
Bank interest
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
6
7
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Net income / (expenditure)
and net movement in funds
Restricted Unrestricted
£
£
214,951
221,804
47,721
65,155
-
6,015
-
350
262,672
293,324
-
157,136
274,929
205,493
274,929
362,629
(12,257)
(69,305)
12,257
93,537
-
24,232
Total
Total
£
£
436,755
309,849
112,876
184,062
6,015
8,947
350
334
555,996
503,192
157,136
108,135
480,422
373,388
637,558
481,523
(81,562)
21,669
105,794
84,125
24,232
105,794
15 months to
31 May 2025
12 months to
31 December 2023
Total
Total
£
£
436,755
309,849
112,876
184,062
6,015
8,947
350
334
555,996
503,192
157,136
108,135
480,422
373,388
637,558
481,523
(81,562)
21,669
105,794
84,125
24,232
105,794
15 months to
31 May 2025
12 months to
31 December 2023
503,192
108,135
373,388
481,523
21,669
84,125
105,794

As Women & Children First UK will be dissolved in the next 12 months, all of the above results are derived from discontinuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 16 to the accounts.

10

Women and Children First UK

Balance sheet

For the period ended 31 May 2025

31 May 31 December
2025 2024
Note £ £ £
Fixed assets
Tangible assets 11 - 236
Current assets
Debtors 12 23,653 69,297
Cash at bank and in hand 999 60,425
24,652 129,722
Liabilities
Creditors: amounts falling due within 1 year 13 (420) (24,164)
Net current assets 24,232 105,558
Net assets 15 24,232 105,794
Funds 16
Restricted funds - 12,257
Unrestricted funds:
General funds 24,232 93,537
Total charity funds 24,232 105,794

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for:

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

Approved by the trustees on 23 October 2025 and signed on their behalf by

Rachel Cullen - Chair

11

Women and Children First UK

Statement of cash flows

For the period ended 31 May 2025

Cash used in operating activities:
Net movement in funds
Adjustments for:
Dividends and interest income
Depreciation charges
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash provided by operating activities
Cash flows from investing activities:
Dividends and interest income
Net cash used in investing activities
Decrease in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
£
£
(81,562)
21,669
350
334
236
236
45,644
(23,890)
(23,744)
(58,328)
(59,076)
(59,979)
(350)
(334)
(350)
(334)
(59,426)
(60,313)
60,425
120,738
999
60,425
15 months to
31 May 2025
12 months to
31 December 2023
£
£
(81,562)
21,669
350
334
236
236
45,644
(23,890)
(23,744)
(58,328)
(59,076)
(59,979)
(350)
(334)
(350)
(334)
(59,426)
(60,313)
60,425
120,738
999
60,425
15 months to
31 May 2025
12 months to
31 December 2023
(59,979)
(334)
(334)
(60,313)
120,738
60,425

The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.

12

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

1. Accounting policies a) Basis of preparation

Women and Children First UK is a charitable company limited by guarantee registered in England and Wales. The registered office address is 483 Green Lanes, London, England, N13 4BS.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Women and Children First UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The trustees plan to dissolve Women & Children First UK within the next 12 months, and as such these accounts have been prepared on a basis other than going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Contract income received in advance of delivery of the service is deferred and is recognised in the period to which it relates.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

d) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

13

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

1. Accounting policies (continued)

e) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

f) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Costs of raising funds are those costs incurred in attracting voluntary income and include staff salaries, contractor costs, printing and publicity, website and event costs.

Charitable activities include costs associated with the management and running of programmes and the provision of technical assistance, for instance, staff salaries, telephone and communication costs, rent, contractor costs etc.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

g) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities on the basis of staff time as follows:

15 months to 12 months to
31 May 2025 31 December 2023
Raising funds 35.6% 25%
Charitable activities 64.4% 75%

h) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Fixtures, fittings and equipment 3 years straight line basis

Items of equipment are capitalised where the purchase price exceeds £500.

i) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

14

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

1. Accounting policies (continued) j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

l) Financial instruments

The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

m) Pension costs

The company operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

n) Foreign currency transactions

Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the year end.

o) Accounting estimates and key judgements

In the application of the charity's accounting policies, the 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 to be relevant. Actual results may differ from these estimates.

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 both current and future periods.

There are no key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.

p) Operating leases

Rentals paid under operating leases are charged to the statement of financial activities as they fall due.

15

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

2. Prior period comparatives: statement of financial activities

Income from:
Donations
Charitable activities
Other trading
Bank interest
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income / (expenditure) and net
movement in funds
Restricted
Total
£
£
£
171,092
138,757
309,849
51,422
132,640
184,062
-
8,947
8,947
-
334
334
222,514
280,678
503,192
-
108,135
108,135
210,287
163,101
373,388
210,287
271,236
481,523
12,227
9,442
21,669
Unrestricted
12 months to
31 December
2023

16

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

3. Income from donations

Income from donations
Institutional funders:
Farm Radio International
Donations from Trusts and Foundations:
Richard Law
Prosperity Law
Wallace Bell Charitable Trust
Allan Charitable Trust
Ardwick Trust
St Mary's Charity
The Tula Trust
Mageni Trust
De La Rue
Belaqua
Other trusts and foundations
Legacy income
Other donations:
Individual donations
Corporate donations
Total income from donations
Restricted
£
£
214,951
-
-
11,000
-
1,000
-
1,000
-
1,000
-
100
-
1,000
-
2,000
-
1,500
-
1,500
-
1,000
-
9,600
-
22,453
-
164,888
-
3,763
214,951
221,804
Unrestricted
Total
£
214,951
11,000
1,000
1,000
1,000
100
1,000
2,000
1,500
1,500
1,000
9,600
22,453
164,888
3,763
15 months to
31 May 2025
436,755

17

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

3. Income from donations (continued) Prior period comparative:

Institutional funders:
Farm Radio International
Donations from Trusts and Foundations:
Norton Rose Charitable Foundation
Richard Law
Cosaraf Charitable Foundation
Tehodore Maxxy Charitable Trust
Chalk Cliff Trust
Eleanor Rathbone Charitable Trust
Belaqua
Clark Charitable Trust
Wallace Bell Charitable Trust
CB and HH Taylor
Michael and Anna Wix Charitable Trust
Rest Harrow Trust
Ardwick Trust
Other trusts and foundations
Other donations:
Individual donations
Major donors
Corporate donations
Total income from donations
Restricted
£
£
163,592
-
-
35,000
-
11,000
5,000
-
-
5,000
-
3,000
2,000
-
-
1,000
-
1,000
-
1,000
500
-
-
200
-
200
-
100
-
15,250
-
43,188
-
20,500
-
2,319
171,092
138,757
Unrestricted
Total
£
163,592
35,000
11,000
5,000
5,000
3,000
2,000
1,000
1,000
1,000
500
200
200
100
15,250
43,188
20,500
2,319
12 months to
31 December
2023
309,849

18

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

4. Income from charitable activities

EA Foundation
Tower Hamlets Project
The Coles-Medlock Charitable Foundation Trust
The Rainford Trust
Mrs M A Lascelles Charitable Trust
The Bryan Guiness Charitable Trust
NIHR LSHTM - Uganda
JSI
Afya Research Africa
UCL
Total income from charitable activities
Prior period comparative:
Marr Munning Trust - Ghana
NIHR LSHTM - Uganda
Amref
JSI
Afya Research Africa
Spark
UCL
Total income from charitable activities
Restricted
£
£
23,000
-
5,221
-
10,000
-
5,000
-
1,500
-
3,000
-
-
35,424
-
22,305
-
6,226
-
1,200
47,721
65,155
Restricted
£
£
51,422
-
-
36,353
-
60,312
-
21,003
-
10,887
-
4,010
-
75
51,422
132,640
Unrestricted
Unrestricted
Total
£
23,000
5,221
10,000
5,000
1,500
3,000
35,424
22,305
6,226
1,200
15 months to
31 May 2025
112,876
Total
£
51,422
36,353
60,312
21,003
10,887
4,010
75
12 months to
31 December
2023
184,062

5. Government grants

The charity did not receive any government grants in the current or prior year.

19

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

6. Total expenditure

Total expenditure
Staff costs (note 9)
Fundraising
Grants paid to overseas organisations (note 8)
Project costs
Consultants
Audit and regulatory
Depreciation
Legal and professional fees
Administration costs
Sub-total
Allocation of support and governance costs
Total expenditure
Governance costs were £3,980 (2023: £6,963).
£
125,073
11,790
-
-
-
-
-
-
-
136,863
20,273
157,136
Raising funds
£
226,716
-
185,609
30,675
675
-
-
-
-
443,675
36,747
480,422
Charitable
activities
£
26,400
-
-
-
8,464
3,980
236
-
17,940
57,020
(57,020)
-
Support &
governance
costs
£
378,189
11,790
185,609
30,675
9,139
3,980
236
-
17,940
15 months to
31 May 2025
637,558
-
637,558

20

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

6. Total expenditure (continued) Prior period comparative

Staff costs (note 9)
Fundraising
Grants paid to overseas organisations (note 8)
Project costs
Consultants
Audit and regulatory
Depreciation
Legal and professional fees
Administration costs
Sub-total
Allocation of support and governance costs
Total expenditure
£
84,447
11,021
-
-
-
-
-
-
-
95,468
12,667
108,135
Raising funds
£
186,197
-
129,998
19,192
-
-
-
-
-
335,387
38,001
373,388
Charitable
activities
£
£
21,492
292,136
-
11,021
-
129,998
-
19,192
2,330
2,330
6,963
6,963
236
236
4,869
4,869
14,778
14,778
50,668
481,523
(50,668)
-
-
481,523
12 months to
31 December 2023
Support &
governance
costs
£
£
21,492
292,136
-
11,021
-
129,998
-
19,192
2,330
2,330
6,963
6,963
236
236
4,869
4,869
14,778
14,778
50,668
481,523
(50,668)
-
-
481,523
12 months to
31 December 2023
Support &
governance
costs
481,523
-
481,523

21

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

7. Net movement in funds

This is stated after charging:
Depreciation
Trustees' remuneration
Trustees' reimbursed expenses
Auditors' remuneration:
▪Statutory audit (excluding VAT)
▪Independent examination (excluding VAT)
£
£
236
236
Nil
Nil
Nil
Nil
-
5,400
2,650
-
15 months to
31 May 2025
12 months to
31 December 2023

In common with other charities of our size and nature we use our examiners to assist with the preparation of the financial statements.

8. Grants payable

Grants paid to partner organisations:
Maikhanda Trust
Afrikids
£
£
185,609
95,006
-
34,992
185,609
129,998
15 months to
31 May 2025
12 months to
31 December 2023

All grants are paid to fund charitable activities being to improve the health and welfare of women and children in poor communities. The grants shown above do not include any support cost allocations.

9. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs
Freelance costs
£
£
313,525
242,466
26,642
20,920
31,684
22,983
6,338
5,767
378,189
292,136
15 months to
31 May 2025
12 months to
31 December 2023
£
£
313,525
242,466
26,642
20,920
31,684
22,983
6,338
5,767
378,189
292,136
15 months to
31 May 2025
12 months to
31 December 2023
292,136

Included in staff costs are termination payments totalling £16,246 (2023: nil) which were funded from unrestricted general funds.

No employee earned more than £60,000 during the current or prior year.

22

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

9. Staff costs and numbers (continued)

The key management personnel of the charitable company comprise the Trustees and the Chief Executive Officer and until June 2023 the Deputy Chief Executive Officer. In the previous year the key management personnel of the charitable company comprise the Trustees, Chief Executive Officer and Deputy Chief Executive Officer. The total employee benefits of the key management personnel were £58,124 (2023: £82,241)

Average head count No.
No.
6
6
15 months to
31 May 2025
12 months to
31 December 2023

10. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

11. Tangible fixed assets

Tangible fixed assets
Fixtures, fittings
and equipment
£
Cost
At 1 January 2024 5,028
Disposals (5,028)
At 31 December 2023 -
Depreciation
At 1 January 2024 4,792
Charge for the year 236
Depreciation on disposals (5,028)
At 31 May 2025 -
Net book value
At 31 May 2025 -
At 31 December 2023 236

12. Debtors

Accrued income
Other debtors
£
£
22,453
2,455
1,200
66,841
23,653
69,297
31 May 2025 31 December 2023

23

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

13. Creditors : amounts due within 1 year

Trade creditors
Accruals
Deferred income ( note 14)
Other taxation and social security
Pension contributions due
Other creditors
Deferred income
At 1 January 2024
Deferred during the year
Released during the year
At 31 May 2025
£
£
-
420
7,378
-
9,001
-
6,310
-
186
-
1,289
420
24,164
£
£
9,001
-
-
9,001
(9,001)
-
-
9,001
31 May 2025 31 December 2023
31 May 2025 31 December 2023
£
£
-
420
7,378
-
9,001
-
6,310
-
186
-
1,289
420
24,164
£
£
9,001
-
-
9,001
(9,001)
-
-
9,001
31 May 2025 31 December 2023
31 May 2025 31 December 2023
9,001

14. Deferred income

Deferred income relates to contract income received in advance of service delivery.

15. Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 May 2025
Prior period comparative
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 December 2023
£
-
-
-
-
£
-
12,257
-
12,257
Restricted
funds
Restricted
funds
£
-
24,652
(420)
24,232
£
236
117,465
(24,164)
93,537
Unrestricted
funds
Unrestricted
funds
Total funds
£
-
24,652
(420)
24,232
Total
funds
£
236
129,722
(24,164)
105,794

24

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

16. Movements in funds

Restricted funds
iHeard
Play++
Kenya
Malawi
Shine
Training
Total restricted funds
General funds
Total unrestricted funds
Total funds
Purposes of restricted funds
iHeard
Play++
Kenya
Malawi
Shine
Training
Unrestricted funds
At 1
January
2024
Income
£
£
£
£
£
4,229
214,951
(219,180)
-
-
8,028
-
(8,028)
-
-
-
1,500
(1,500)
-
-
-
3,000
(3,000)
-
-
-
5,221
(5,221)
-
-
-
38,000
(38,000)
-
-
12,257
262,672
(274,929)
-
-
93,537
293,324
(362,629)
24,232
93,537
293,324
(362,629)
-
24,232
105,794
555,996
(637,558)
-
24,232
Transfers
between
funds
At 31 May
2025
Expenditure
To pilot and evaluate the use of PLA to improve adolescent sexual
and reproductive health through 10 groups linked to private clinics
with community ownership in Kenya.
To improve adolescent sexual and reproductive health and rights in
Ntchisi District, Malawi, through innovative radio groups.
To explore the feasibility of Play++ toys to improve health and early
childhood development in Talensi district, Ghana.
To build the capacity of Amref and Government of Ethiopia to scale-
up participatory approaches for improving maternal and newborn
health in regions of Ethiopia with limited access to health services.
To improve adolescent sexual and reproductive health through the
use of radio as a PLA tool to reach large numbers of adolescent
girls and young women in rural Malawi.
To improve child nutrition in Tower Hamlets, East London, working
in partnership with the NEON project.
£
-
-
-
-
-
-
At 31 May
2025
-
24,232
24,232
24,232

25

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

16. Movements in funds (continued)

Movements in funds (continued)
Prior period comparative
Restricted funds
iHeard
Play++
PLA-ASRH
General funds
Total unrestricted funds
Total funds
Unrestricted funds
At 1
January
2023
£
(7,650)
7,680
-
30
84,095
84,095
84,125
Income
£
163,592
51,922
7,000
222,514
280,678
280,678
503,192
£
(151,713)
(51,574)
(7,000)
(210,287)
(271,236)
(271,236)
(481,523)
Expenditure
£
-
-
-
-
-
-
-
Transfers
between
funds
£
4,229
8,028
-
At 31
December
2023
12,257
93,537
93,537
105,794

17. Operating lease commitments

There were no operating leases commitments at the current or prior year end.

18. Related party transactions

The charity rents office space on an arm’s length basis from Argonon Ltd, a company of which one of the trustees is COO. Total expenditure paid to the company in the period was £4,320 (2023: 5,400).

26

Company no. 03914873 Charity no. 1085096

Women and Children First UK Report and Unaudited Financial Statements 31 May 2025

Women and Children First UK

Reference and administrative details

For the period ended 31 May 2025

Company number 03914873 Charity number 1085096 Registered office and 483 Green Lanes operational address London England N13 4BS Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Caroline Baker
Laura Bessell
Rachel Cullen
Priti Dave
John Davis
Rini Ghosh appointed 29 January 2024
Louise Morris
Bishu Solomon Girma
Chief executive officer Elizabeth Silver resigned 6 January 2025
Company secretary Elizabeth Silver resigned 6 January 2025
Bankers Unity Trust Bank plc Shawbrook Bank Limited
Nine Brindleyplace Lutea House
Birmingham Warley Hill Business Park
B1 2HB The Drive
Great Warley
Brentwood
Essex CM13 3BE
Independent examiners Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Women and Children First UK

Report of the trustees

For the period ended 31 May 2025

The trustees present their report along with the financial statements of the charity for the period 1 January 2024 ended 31 May 2025. Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

CLOSURE OF WOMEN AND CHILDREN FIRST

During this financial period to which this report relates, the trustees made the decision to close the charity and conduct an orderly wind-down. They therefore amended the year-end from 31 December to 31 May 2025 in order to cover the period when the charity would cease operations.

Further details on the decision to close and the legacy of the charity are provided later in this report.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Women and Children First was incorporated by guarantee on 27 January 2000. It has no share capital and is a registered charity. The guarantee of each member is limited to £1. The governing document is the Memorandum and Articles of Association and the members of the board of trustees are the directors of the company.

Recruitment and appointment of trustees

The board consists of a minimum of three trustees. The board of trustees has ultimate control and responsibility for the business and trustees serve three-year fixed terms before re-election. Trustees who have been in office for more than six years since their original appointment shall not be eligible for re-appointment, unless otherwise agreed by the trustees. In the event of a vacancy arising, new trustees are actively recruited to maintain the board’s strong skills and experience.

Trustee induction and training

On appointment each trustee is given access to a trustee document management space, where copies of key documents can be accessed, including: Memorandum and Articles of Association; the charity’s strategic plan; most recent statutory and management accounts; policies, procedures and manuals; job descriptions for trustees; board committee terms of reference; trustee code of conduct; and the most recent annual review.

Trustees are provided with a calendar of board / committee meetings and major event dates and key contact details. New trustees meet with the chair and chief executive. New trustees are encouraged to undertake a formal trustee training course and funds are made available to support this, if necessary.

Quarterly board meetings and annual general meetings of trustees are held where all major and strategic decisions are made. Members of Women and Children First UK are the people elected to the board of trustees within the procedures laid down in the governing documents.

Risk assessment

The finance committee scrutinises the charity’s risk register on a quarterly basis. The risk assessment identifies a range of risks and the highest rated risks before mitigation/risk reduction were in three areas: finance, people and fundraising. Details of these risks and the mitigating actions are set out below.

2

Women and Children First UK

Report of the trustees

For the period ended 31 May 2025

Risk Mitigations
Finance / fundraising-related
Foreign exchange and inflation – weak
GBP and global inflation having an
impact on programme budgets.
Contracting in GBP where possible.
Cash flow: cash flow is insufficient for
WCF to meet its expenses.
Cash flow is tracked in management accounts,
invoices issued from QuickBooks to speed up
invoicing process.
Cost of living / recession in the UK –
making it challenging for WCF to raise
enough fundraised income to meet its
core costs and fund strategic growth.
Diversification
of
fundraising
streams
and
strengthening of cost-recovery and consultancy
income models.
Programme
Funding:
insufficient
programmatic funding available.
Revised business development approach and
aligned with larger partners.
People
Small ‘market’ of people with PLA skills
making it hard to recruit.
Implementing
employee
retention
measures;
recruited additional programmes team member;
training WCF staff and a cadre of regional
consultants.

Organisational structure

The board is supported by one committee (Finance) and two advisory groups (Fundraising & Communications; Programmes Development). The membership of these committees/advisory groups are comprised of trustees and the chief executive, plus the Head of Fundraising & Communications attends the Fundraising group and the Programmes Team members attend the Programmes group. The chief executive reports to the board of trustees and leads the day-to-day running of the charity.

Staff remuneration

The Finance Committee carry out periodic reviews of the rates of pay for similar roles in similar size charities to ensure that pay for staff is competitive and advises the Board accordingly. The Board review all staff salaries annually and agree, subject to affordability, a cost of living increase in line with the government's inflation figures published in November each year.

Fundraising standards

Trustees are aware of the need to comply with the regulations from the Charities (Protection and Social Investment) Act 2016. In 2023, the Trust did not engage with any external professional fundraisers. Our fundraising activities were conducted by staff and volunteers. We monitor fundraising best practice and ensure we protect vulnerable people and other members of the public from intrusion, persistent approaches or undue pressure. Our policies and procedures on data protection ensure the personal data of donors is treated correctly.

3

Women and Children First UK

Report of the trustees

For the period ended 31 May 2025

OBJECTIVES AND ACTIVITIES

The objects for which the charity is established are:

To improve the health, nutrition and welfare of the women and children in poor communities.

How our activities deliver public benefit

The trustees have considered and have due regard for the Charity Commission’s guidance on public benefit.

Our vision is a world where all women, children and young people can survive and thrive. Too often women, children and young people face problems that kill them, harm them or hold them back. We believe local communities have the answers, but too often they are told what to do, treated as the problem or ignored.

Not by us.

Our mission is to empower local communities to take action on the global health challenges facing women, children and young people.

Over the last twenty years, we have collaborated with partners to take our flagship innovation – the Participatory Learning and Action for Maternal and Newborn Health group approach (PLA-MNH) – from conception, through rigorous evaluation, to a WHO global recommendation – reaching over 12.5 million people. At scale, PLA-MNH groups could save the lives of 350,000 mothers and babies every year.

Women and Children First’s values are:

No one receives any private benefit from Women and Children First’s work.

PRINCIPAL ACHIEVEMENTS

Since 2000, Women and Children First has contributed to the Sustainable Development Goals by implementing more than 50 international programmes, reaching over 12.5 million people across 15 countries in Africa, Asia and Central America.

For much of our history, we developed, adapted and rigorously tested the PLA-MNH group approach. With our partners we have established over 5,000 PLA-MNH groups, with close to 200,000 members. These groups have enabled communities to save the lives of more than 6,000 women, children and young people and have supported hundreds of thousands more to achieve their potential.

We are proud that, through collaborations with partners, we have proven the potential for PLA-MNH. It is effective, cost-effective, equitable, sustainable and scalable. It is recommended globally by the World Health Organisation. It can make a substantial contribution to global efforts to ensure women, children and young people can survive and thrive.

4

Women and Children First UK

Report of the trustees

For the period ended 31 May 2025

2022-2024 STRATEGY

Between from 2022 to 2024, Women and Children First’s strategy was to: Position , Prepare , PowerUp .

Position : Women and Children First previously took a project-by-project approach but we evolved our strategy to position PLA for scale-up, starting with Malawi and Ethiopia where it is prominent on the MNH policy agenda.

Prepare : we explored other innovations that communities can use to take action on their priority heath and development concerns. Many of these built on the PLA platform that we know so well; for example, generating evidence of successful use of PLA for thematic areas including sexual and reproductive health and to support people living with disabilities.

Power-up : we sought to invest in our systems and grow our unrestricted fundraising, in order to be ready to work at scale.

2025 AND THE FUTURE

At the end of 2024 the trustees made the decision to begin an orderly wind-down of Women and Children First. This was driven by a number of factors including an increasingly challenging funding environment and a highly uncertain pipeline for 2025. We chose to close in a responsible way in line with best practice and avoiding insolvency. This approach allowed us to provide full notice to our staff, complete or transfer our remaining programs, and sustainably handover our knowledge and resources to our partners. The team were also able to create a legacy report which presents our achievements over the last 25 years. Our final day of operations was 31st March 2025, after which we began administrative close-down process, led by the Board.

A PROUD LEGACY

For 25 years we have empowered women and communities around the world with the knowledge and support they need to survive and thrive

As we close our doors in 2025, we can be proud of all that Women and Children First has achieved and the hundreds and thousands of women and their families who have benefited from our low cost, effective and sustained group activities.

For 25 years we have worked with women and communities around the world to identify their most pressing health concerns and implement solutions to overcome them. Our first groups supported women to address the challenges they face during pregnancy and birth. These groups can reduce maternal mortality by 49% and newborn mortality by 33% . We then expanded our evidencebased, cost-effective participatory approaches to address other challenges including Family Planning, HIV transmission, child health and working with new groups including people with disabilities.

5

Women and Children First UK

Report of the trustees

For the period ended 31 May 2025

None of this would have been possible without the incredible partnerships we built across Africa, Asia, and more recently, the UK. Thanks to these collaborations, the work we pioneered continues—carried forward by partner organisations and by women themselves, who continue to meet, share knowledge, and apply their expertise to address the challenges they face in their lives and communities.

One such partnership is with Afya Research Africa (ARA). ARA is a not-for-profit Kenyan organisation which aims to enhance the health sectors’ ability to deliver effective health interventions which lower maternal, newborn and child mortality while ensuring sustainable health system improvements in remote communities. Evidence lies at the heart of ARA’s work, which includes the use of PLA so that young women can identify, understand and address the challenges they face around sexual and reproductive health issues including teenage pregnancy and period poverty. The trustees plan to distribute any surplus unrestricted funds to ARA.

FINANCIAL REVIEW

Total income for the period 1 January 2024 to 31 May 2025 was £555,996 (2023: £503,192). Total expenditure for the period 1 January 2024 to 31 May 2025 was £637,558 (2023: £481,523).

Our restricted fund balance as at 31 May 2025 was £0 (2023: £12,257), as all restricted programmes had been closed down and funds distributed in accordance with the relevant grants. All restricted reserves had been held by WCF to cover specific project costs for which the funds were raised and were not applied for any other purpose.

The final balance of our unrestricted funds was £24,232 (2023: £93,537). The trustees plan to distribute any surplus to Afya Research Africa.

Prior to its decision to close, the trustees formulated a policy whereby the target range of free reserves held by Women and Children First throughout the year should equate to approximately three to six months of unrestricted expenditure (£45-90k) to provide assurance of being able to manage the organisation effectively should funding drop significantly in the short to medium term. This policy and its implementation was regularly reviewed at meetings of the Finance Committee and Board of Trustees.

Many of the activities during this financial period were made possible thanks to a legacy gift from Mr William Howell. The trustees are enormously grateful to Mr Howell for remembering Women and Children First in his will.

6

Women and Children First UK

Report of the trustees

For the period ended 31 May 2025

STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with 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).

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Approved by the trustees on 23 October 2025 and signed on their behalf by

Rachel Cullen - Chair

7

Independent examiner's report

To the trustees of

Women and Children First UK

I report to the trustees on my examination of the accounts of Women and Children First UK (the charitable company) for the period ended 31 May 2025, which are set out on pages 10 to 26.

Responsibilities and basis of report

As the trustees of the charitable company (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 the 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 the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

Godfrey Wilson Limited also provides bookkeeping/payroll services to the charitable company. I confirm that as a member of the ICAEW I am subject to the FRC’s Revised Ethical Standard 2016, which I have applied with respect to this engagement.

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

Attention is drawn to the fact that during this financial period the trustees made the decision to close the charity and conduct an orderly wind-down. They therefore amended the year-end from 31 December 2024 to 31 May 2025 in order to cover the period when the charity would cease operations, and the formal closure is expected to be completed within the following 12 months. The trustees plan to distribute any surplus to Afya Research Africa, and organisation registered in Kenya under Section 10 of the NGO Coordination Act.

8

Independent examiner's report

To the trustees of

Women and Children First UK

In all other respects, 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.

Alison Godfrey

Date: 23 October 2025 Alison Godfrey FCA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited

Chartered accountants and statutory auditors

5th Floor Mariner House, 62 Prince Street, Bristol, BS1 4QD

9

Women and Children First UK

Statement of financial activities (incorporating an income and expenditure account)

For the period ended 31 May 2025

Note
Income from:
Donations
3
Charitable activities
4
Other trading activities
Bank interest
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
6
7
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Net income / (expenditure)
and net movement in funds
Restricted Unrestricted
£
£
214,951
221,804
47,721
65,155
-
6,015
-
350
262,672
293,324
-
157,136
274,929
205,493
274,929
362,629
(12,257)
(69,305)
12,257
93,537
-
24,232
Total
Total
£
£
436,755
309,849
112,876
184,062
6,015
8,947
350
334
555,996
503,192
157,136
108,135
480,422
373,388
637,558
481,523
(81,562)
21,669
105,794
84,125
24,232
105,794
15 months to
31 May 2025
12 months to
31 December 2023
Total
Total
£
£
436,755
309,849
112,876
184,062
6,015
8,947
350
334
555,996
503,192
157,136
108,135
480,422
373,388
637,558
481,523
(81,562)
21,669
105,794
84,125
24,232
105,794
15 months to
31 May 2025
12 months to
31 December 2023
503,192
108,135
373,388
481,523
21,669
84,125
105,794

As Women & Children First UK will be dissolved in the next 12 months, all of the above results are derived from discontinuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 16 to the accounts.

10

Women and Children First UK

Balance sheet

For the period ended 31 May 2025

31 May 31 December
2025 2024
Note £ £ £
Fixed assets
Tangible assets 11 - 236
Current assets
Debtors 12 23,653 69,297
Cash at bank and in hand 999 60,425
24,652 129,722
Liabilities
Creditors: amounts falling due within 1 year 13 (420) (24,164)
Net current assets 24,232 105,558
Net assets 15 24,232 105,794
Funds 16
Restricted funds - 12,257
Unrestricted funds:
General funds 24,232 93,537
Total charity funds 24,232 105,794

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for:

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

Approved by the trustees on 23 October 2025 and signed on their behalf by

Rachel Cullen - Chair

11

Women and Children First UK

Statement of cash flows

For the period ended 31 May 2025

Cash used in operating activities:
Net movement in funds
Adjustments for:
Dividends and interest income
Depreciation charges
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash provided by operating activities
Cash flows from investing activities:
Dividends and interest income
Net cash used in investing activities
Decrease in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
£
£
(81,562)
21,669
350
334
236
236
45,644
(23,890)
(23,744)
(58,328)
(59,076)
(59,979)
(350)
(334)
(350)
(334)
(59,426)
(60,313)
60,425
120,738
999
60,425
15 months to
31 May 2025
12 months to
31 December 2023
£
£
(81,562)
21,669
350
334
236
236
45,644
(23,890)
(23,744)
(58,328)
(59,076)
(59,979)
(350)
(334)
(350)
(334)
(59,426)
(60,313)
60,425
120,738
999
60,425
15 months to
31 May 2025
12 months to
31 December 2023
(59,979)
(334)
(334)
(60,313)
120,738
60,425

The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.

12

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

1. Accounting policies a) Basis of preparation

Women and Children First UK is a charitable company limited by guarantee registered in England and Wales. The registered office address is 483 Green Lanes, London, England, N13 4BS.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Women and Children First UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The trustees plan to dissolve Women & Children First UK within the next 12 months, and as such these accounts have been prepared on a basis other than going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Contract income received in advance of delivery of the service is deferred and is recognised in the period to which it relates.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

d) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

13

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

1. Accounting policies (continued)

e) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

f) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Costs of raising funds are those costs incurred in attracting voluntary income and include staff salaries, contractor costs, printing and publicity, website and event costs.

Charitable activities include costs associated with the management and running of programmes and the provision of technical assistance, for instance, staff salaries, telephone and communication costs, rent, contractor costs etc.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

g) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities on the basis of staff time as follows:

15 months to 12 months to
31 May 2025 31 December 2023
Raising funds 35.6% 25%
Charitable activities 64.4% 75%

h) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Fixtures, fittings and equipment 3 years straight line basis

Items of equipment are capitalised where the purchase price exceeds £500.

i) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

14

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

1. Accounting policies (continued) j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

l) Financial instruments

The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

m) Pension costs

The company operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

n) Foreign currency transactions

Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the year end.

o) Accounting estimates and key judgements

In the application of the charity's accounting policies, the 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 to be relevant. Actual results may differ from these estimates.

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 both current and future periods.

There are no key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.

p) Operating leases

Rentals paid under operating leases are charged to the statement of financial activities as they fall due.

15

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

2. Prior period comparatives: statement of financial activities

Income from:
Donations
Charitable activities
Other trading
Bank interest
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income / (expenditure) and net
movement in funds
Restricted
Total
£
£
£
171,092
138,757
309,849
51,422
132,640
184,062
-
8,947
8,947
-
334
334
222,514
280,678
503,192
-
108,135
108,135
210,287
163,101
373,388
210,287
271,236
481,523
12,227
9,442
21,669
Unrestricted
12 months to
31 December
2023

16

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

3. Income from donations

Income from donations
Institutional funders:
Farm Radio International
Donations from Trusts and Foundations:
Richard Law
Prosperity Law
Wallace Bell Charitable Trust
Allan Charitable Trust
Ardwick Trust
St Mary's Charity
The Tula Trust
Mageni Trust
De La Rue
Belaqua
Other trusts and foundations
Legacy income
Other donations:
Individual donations
Corporate donations
Total income from donations
Restricted
£
£
214,951
-
-
11,000
-
1,000
-
1,000
-
1,000
-
100
-
1,000
-
2,000
-
1,500
-
1,500
-
1,000
-
9,600
-
22,453
-
164,888
-
3,763
214,951
221,804
Unrestricted
Total
£
214,951
11,000
1,000
1,000
1,000
100
1,000
2,000
1,500
1,500
1,000
9,600
22,453
164,888
3,763
15 months to
31 May 2025
436,755

17

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

3. Income from donations (continued) Prior period comparative:

Institutional funders:
Farm Radio International
Donations from Trusts and Foundations:
Norton Rose Charitable Foundation
Richard Law
Cosaraf Charitable Foundation
Tehodore Maxxy Charitable Trust
Chalk Cliff Trust
Eleanor Rathbone Charitable Trust
Belaqua
Clark Charitable Trust
Wallace Bell Charitable Trust
CB and HH Taylor
Michael and Anna Wix Charitable Trust
Rest Harrow Trust
Ardwick Trust
Other trusts and foundations
Other donations:
Individual donations
Major donors
Corporate donations
Total income from donations
Restricted
£
£
163,592
-
-
35,000
-
11,000
5,000
-
-
5,000
-
3,000
2,000
-
-
1,000
-
1,000
-
1,000
500
-
-
200
-
200
-
100
-
15,250
-
43,188
-
20,500
-
2,319
171,092
138,757
Unrestricted
Total
£
163,592
35,000
11,000
5,000
5,000
3,000
2,000
1,000
1,000
1,000
500
200
200
100
15,250
43,188
20,500
2,319
12 months to
31 December
2023
309,849

18

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

4. Income from charitable activities

EA Foundation
Tower Hamlets Project
The Coles-Medlock Charitable Foundation Trust
The Rainford Trust
Mrs M A Lascelles Charitable Trust
The Bryan Guiness Charitable Trust
NIHR LSHTM - Uganda
JSI
Afya Research Africa
UCL
Total income from charitable activities
Prior period comparative:
Marr Munning Trust - Ghana
NIHR LSHTM - Uganda
Amref
JSI
Afya Research Africa
Spark
UCL
Total income from charitable activities
Restricted
£
£
23,000
-
5,221
-
10,000
-
5,000
-
1,500
-
3,000
-
-
35,424
-
22,305
-
6,226
-
1,200
47,721
65,155
Restricted
£
£
51,422
-
-
36,353
-
60,312
-
21,003
-
10,887
-
4,010
-
75
51,422
132,640
Unrestricted
Unrestricted
Total
£
23,000
5,221
10,000
5,000
1,500
3,000
35,424
22,305
6,226
1,200
15 months to
31 May 2025
112,876
Total
£
51,422
36,353
60,312
21,003
10,887
4,010
75
12 months to
31 December
2023
184,062

5. Government grants

The charity did not receive any government grants in the current or prior year.

19

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

6. Total expenditure

Total expenditure
Staff costs (note 9)
Fundraising
Grants paid to overseas organisations (note 8)
Project costs
Consultants
Audit and regulatory
Depreciation
Legal and professional fees
Administration costs
Sub-total
Allocation of support and governance costs
Total expenditure
Governance costs were £3,980 (2023: £6,963).
£
125,073
11,790
-
-
-
-
-
-
-
136,863
20,273
157,136
Raising funds
£
226,716
-
185,609
30,675
675
-
-
-
-
443,675
36,747
480,422
Charitable
activities
£
26,400
-
-
-
8,464
3,980
236
-
17,940
57,020
(57,020)
-
Support &
governance
costs
£
378,189
11,790
185,609
30,675
9,139
3,980
236
-
17,940
15 months to
31 May 2025
637,558
-
637,558

20

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

6. Total expenditure (continued) Prior period comparative

Staff costs (note 9)
Fundraising
Grants paid to overseas organisations (note 8)
Project costs
Consultants
Audit and regulatory
Depreciation
Legal and professional fees
Administration costs
Sub-total
Allocation of support and governance costs
Total expenditure
£
84,447
11,021
-
-
-
-
-
-
-
95,468
12,667
108,135
Raising funds
£
186,197
-
129,998
19,192
-
-
-
-
-
335,387
38,001
373,388
Charitable
activities
£
£
21,492
292,136
-
11,021
-
129,998
-
19,192
2,330
2,330
6,963
6,963
236
236
4,869
4,869
14,778
14,778
50,668
481,523
(50,668)
-
-
481,523
12 months to
31 December 2023
Support &
governance
costs
£
£
21,492
292,136
-
11,021
-
129,998
-
19,192
2,330
2,330
6,963
6,963
236
236
4,869
4,869
14,778
14,778
50,668
481,523
(50,668)
-
-
481,523
12 months to
31 December 2023
Support &
governance
costs
481,523
-
481,523

21

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

7. Net movement in funds

This is stated after charging:
Depreciation
Trustees' remuneration
Trustees' reimbursed expenses
Auditors' remuneration:
▪Statutory audit (excluding VAT)
▪Independent examination (excluding VAT)
£
£
236
236
Nil
Nil
Nil
Nil
-
5,400
2,650
-
15 months to
31 May 2025
12 months to
31 December 2023

In common with other charities of our size and nature we use our examiners to assist with the preparation of the financial statements.

8. Grants payable

Grants paid to partner organisations:
Maikhanda Trust
Afrikids
£
£
185,609
95,006
-
34,992
185,609
129,998
15 months to
31 May 2025
12 months to
31 December 2023

All grants are paid to fund charitable activities being to improve the health and welfare of women and children in poor communities. The grants shown above do not include any support cost allocations.

9. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs
Freelance costs
£
£
313,525
242,466
26,642
20,920
31,684
22,983
6,338
5,767
378,189
292,136
15 months to
31 May 2025
12 months to
31 December 2023
£
£
313,525
242,466
26,642
20,920
31,684
22,983
6,338
5,767
378,189
292,136
15 months to
31 May 2025
12 months to
31 December 2023
292,136

Included in staff costs are termination payments totalling £16,246 (2023: nil) which were funded from unrestricted general funds.

No employee earned more than £60,000 during the current or prior year.

22

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

9. Staff costs and numbers (continued)

The key management personnel of the charitable company comprise the Trustees and the Chief Executive Officer and until June 2023 the Deputy Chief Executive Officer. In the previous year the key management personnel of the charitable company comprise the Trustees, Chief Executive Officer and Deputy Chief Executive Officer. The total employee benefits of the key management personnel were £58,124 (2023: £82,241)

Average head count No.
No.
6
6
15 months to
31 May 2025
12 months to
31 December 2023

10. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

11. Tangible fixed assets

Tangible fixed assets
Fixtures, fittings
and equipment
£
Cost
At 1 January 2024 5,028
Disposals (5,028)
At 31 December 2023 -
Depreciation
At 1 January 2024 4,792
Charge for the year 236
Depreciation on disposals (5,028)
At 31 May 2025 -
Net book value
At 31 May 2025 -
At 31 December 2023 236

12. Debtors

Accrued income
Other debtors
£
£
22,453
2,455
1,200
66,841
23,653
69,297
31 May 2025 31 December 2023

23

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

13. Creditors : amounts due within 1 year

Trade creditors
Accruals
Deferred income ( note 14)
Other taxation and social security
Pension contributions due
Other creditors
Deferred income
At 1 January 2024
Deferred during the year
Released during the year
At 31 May 2025
£
£
-
420
7,378
-
9,001
-
6,310
-
186
-
1,289
420
24,164
£
£
9,001
-
-
9,001
(9,001)
-
-
9,001
31 May 2025 31 December 2023
31 May 2025 31 December 2023
£
£
-
420
7,378
-
9,001
-
6,310
-
186
-
1,289
420
24,164
£
£
9,001
-
-
9,001
(9,001)
-
-
9,001
31 May 2025 31 December 2023
31 May 2025 31 December 2023
9,001

14. Deferred income

Deferred income relates to contract income received in advance of service delivery.

15. Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 May 2025
Prior period comparative
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 December 2023
£
-
-
-
-
£
-
12,257
-
12,257
Restricted
funds
Restricted
funds
£
-
24,652
(420)
24,232
£
236
117,465
(24,164)
93,537
Unrestricted
funds
Unrestricted
funds
Total funds
£
-
24,652
(420)
24,232
Total
funds
£
236
129,722
(24,164)
105,794

24

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

16. Movements in funds

Restricted funds
iHeard
Play++
Kenya
Malawi
Shine
Training
Total restricted funds
General funds
Total unrestricted funds
Total funds
Purposes of restricted funds
iHeard
Play++
Kenya
Malawi
Shine
Training
Unrestricted funds
At 1
January
2024
Income
£
£
£
£
£
4,229
214,951
(219,180)
-
-
8,028
-
(8,028)
-
-
-
1,500
(1,500)
-
-
-
3,000
(3,000)
-
-
-
5,221
(5,221)
-
-
-
38,000
(38,000)
-
-
12,257
262,672
(274,929)
-
-
93,537
293,324
(362,629)
24,232
93,537
293,324
(362,629)
-
24,232
105,794
555,996
(637,558)
-
24,232
Transfers
between
funds
At 31 May
2025
Expenditure
To pilot and evaluate the use of PLA to improve adolescent sexual
and reproductive health through 10 groups linked to private clinics
with community ownership in Kenya.
To improve adolescent sexual and reproductive health and rights in
Ntchisi District, Malawi, through innovative radio groups.
To explore the feasibility of Play++ toys to improve health and early
childhood development in Talensi district, Ghana.
To build the capacity of Amref and Government of Ethiopia to scale-
up participatory approaches for improving maternal and newborn
health in regions of Ethiopia with limited access to health services.
To improve adolescent sexual and reproductive health through the
use of radio as a PLA tool to reach large numbers of adolescent
girls and young women in rural Malawi.
To improve child nutrition in Tower Hamlets, East London, working
in partnership with the NEON project.
£
-
-
-
-
-
-
At 31 May
2025
-
24,232
24,232
24,232

25

Women and Children First UK

Notes to the financial statements

For the period ended 31 May 2025

16. Movements in funds (continued)

Movements in funds (continued)
Prior period comparative
Restricted funds
iHeard
Play++
PLA-ASRH
General funds
Total unrestricted funds
Total funds
Unrestricted funds
At 1
January
2023
£
(7,650)
7,680
-
30
84,095
84,095
84,125
Income
£
163,592
51,922
7,000
222,514
280,678
280,678
503,192
£
(151,713)
(51,574)
(7,000)
(210,287)
(271,236)
(271,236)
(481,523)
Expenditure
£
-
-
-
-
-
-
-
Transfers
between
funds
£
4,229
8,028
-
At 31
December
2023
12,257
93,537
93,537
105,794

17. Operating lease commitments

There were no operating leases commitments at the current or prior year end.

18. Related party transactions

The charity rents office space on an arm’s length basis from Argonon Ltd, a company of which one of the trustees is COO. Total expenditure paid to the company in the period was £4,320 (2023: 5,400).

26