ECPAT UK {A Company Limited by Guarantee) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Re istered Chari Commission No- 1104948 Re istered Com No.. 05061385 QV/H Cocke, Vellacott & Hill CHARTERED ACCOUNTANTS
ECPAT UK (A Company Limited by Guarantee) INDEX TO THE FINANCIAL STATEMENTS Pa Legal and administrative information Report of the trustees 2-12 Independent auditorfs report 13-15 Statement of financial activities 16-17 Statement of financial position 18 Statement of cash flows 19 Notes to the accounts 20-30
ECPAT UK IA Company Limited by Guarantee) LEGAL AND ADMINISTRATIVE INFORMATION Princlpal address and registered offlce 34 Wharf Road London NI 7GR Registered charity commission number 1104098 Registered company number 05061385 TrusteeslBoard of dlrectors Elizabeth Barratt (Chairl Geoffrey Stephen Corre Renata de Groot Nicola Guy Annabel Jean Charlotte Mullin Eleanor Roseanna Alexander (Appointed 5 August 20251 Chad Lance Hemady (Appointed 5 August 20251 Bankers The Co-operative Bank PO Box 250 Delf House South Way Skelmer5dale WN8 6WT Auditors Cocke, Vellacott & Hill Chartered Accountants Unit 15 City Business Centre Lower Road LONDON SE16 2XB Page I
ECPAT UK {A Company Limited by Guarantee) REPORT OF THE TRUSTEES (incorporating Dirertors, Report) for the year ended 31 March 2025 The trustees of the charity (who are also the director5 of the company for the purposes of company lawl present their report and financial statements for the year ended 31 March 2025. The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the accounting policies set out in Note 2 to the financial statements and comply with the compan¢s Memorandum and Articles of Association, the Companies Act 2006, and the Charities SORP IFRS 1021 "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191" Message from our Chair l am pleased to present my fifth annual report as the Chair of the ECPAT UK Board. The report highlights just some of our key achievements over the past year and demonstrates the difference we are making with your support. Reflecting on all we have achieved together in extraordinarily challenging times, l am struck by the sense of solidarity and positive relationships that ECPAT UK ernbodies as part of our unique and authentic value driven approach. It is an approach to achieving change, infused with compassion and kindness, that is collaborative, rights based, child centred and trauma informed. It contrasts sharply with the hostile, and anti-immigrant sentiment that is shaping political debate and decision-making and the rise in visible far-right activity across the UK, which is directly affecting the lives of the young people we work with and for endangering their safety and wellbeing and that of our staff and volunteer5. This year we have seen the impact of the Nationality and Borders Act 2022 which introduced some of the most far-reaching reforms to the UK'S asylum and anti-trafficking system5 in recent year5, many undermining safeguards for children. In the summer of 2024 charities and lawyers were forced to take additional security measures, cancel events and close services in the wake of the Southport riots and throughout the year we have seen protests outside Home Office hotels and attacks on individuals. We are so grateful for our brilliantly supportive funders, and their continued vital moral and financial support in these times funders that really understand our rights based and integrated approach to creating change and put their trust and confidence in our work. We remain even more committed to our direct work with child virtims of trafficking, our training and practice development with the multi-agency services that safeguard and support them and our evidence based and collaborative approach to research, policy, advocacy and campaigning. Our defence of the fundamental human rights that protect us all is unwavering. We are strengthened by our supporters, partners, donors and public awareness and concern for the needs of child victims. As we set out in our Coll to Action to Combot Trofficking in July 2024, efforts must be stepped up in identifying, protecting and caring for children who are victims of trafficking and exploitation in 311 it5 forms. The announcement this year of a public inquiry into the trafficking and exploitation of children in the UK by groups of men arising from the Casey Review. is sobering to say the lea5t- unless there is a concerted cross-governrnent and UK wide strategy child trafficking will continue to be a problem. We remain committed to strengthening participation and providing more structure and opportunity for accountability to our Youth Advisory Group IYAGI and to strengthening our governance. We continue to be inspired and led by our YAG and all of the youn8 people we work with. to remain steadfast in our commitment to meaningful and ethical participation and collaboration with young people. In July 2025, we successfully recruited two new trustees following a targeted recruitment carnpaign to encourage more young people and survivors of exploitation to join the Board. We are committed to our unique and integrated approach to finding lasting 501utions to the challenges children and young people face and to working together to create a world in which children everywhere enjoy their rights to be protected and to lives free from trafficking and exploitation. l am proud to lead an organisation that has this unwavering focus and give huge thank5 to every mernber of the fantastic ECPAT UK team our staff and volunteers, donors, funders, partners, campaigners. supporters and ambassadors and my fellow trustees, for the many achievements and the great dedication that has kept the charity adapting and thriving. Page 2
ECPAT UK IA Company Limited by Guarantee) REPORT OF THE TRUSTEES (incorporating Directors, Report) (continued} for the year ended 31 March 2025 Most importantly I thank the children and young people we stand with and who inspire us every day to work together for a safer and better world. Llz Barratt, Chair Who we are ECPAT UK is the UK'S leading charity working to ensure that thildren everywhere enjoy their rights to protection and to lives free from trafficking and exploitation. Established in 1994 the organisation was the first in the UK with this dedicated focus on tackling child exploitation. Over 30 years of experience has set us apart as the leading UK authority on the issue. We have a unique focus on children's rights at the intersection of the full range of issues that impact child victims of trafficking, including displacement and immigration. trauma and abuse, crirninalisation and alienation, care and protection. This focus allows us to highlight the systemic issues that continue to leave children unprotected and at risk of exploitation. Our vlsion Children everywhere enjoy their rights to be protected and to lives free from exploitation, trafficking and modern slavery Our mission We promote and uphold children's rights to protection. provision and participation in the UK and outside of the UK by.. Researching. informing and educating about child trafficking and exploitation Increasing awareness of and campaigning to end child trafficking and exploitation based on our insights and evidence Standing with children and young people affected by exploitation Workin8 collaboratively with young people and others for evidence-based change Our values and approach Our work is rights based, child centred, trauma informed and guided by the meaningful and ethical participation of the young people we support Rights based: we respect and promote human rights with a focus on every child's fundamental human right to be protected from trafficking and exploitation, to have access to the provision of services and sUPPOrt they need to fully enjoy their rights and freedorns and to participate in all decisions affecting them. Child centred: we elevate children's interests, rights. and views in all of our work and consider the impact of decisions and processes on children and young people. promoting their best interests and wellbeing and working with them to seek and promote change Traurna informed: we recognise the likelihood and impact of trauma in most people'5 live5 as well as the specific needs of child victims of abuse and aim to create environments that promote Safety, Collaboration. Empowerment, Trust, Choice We have a collaborative approach in the UK and internationally as part of the ECPAT International network of 109 partner organisations working to end child exploitation in 96 countries. This enables us to see the bigger picture, spot trends and develop collaborative responses. Our charitable objectives: The Charity's objective51.the Object5"1 are "to relieve those children in need as the trustees determine from time to time and to advance education in particular but not exclusively by raising awareness on the international aspects of the commercial sexual exploitation of children. to thereby protect such individuals from harm and preventing their suffering." This is achieved through our charitable activities and programmes as set out within this report.. Policy, Research and Campaigning Youth Programme Training and Practice Development Page 3
ECPAT UK {A Company Limited by Guarantee) REPORT OF THE TRUSTEES {incorporating Directors, Report) (continued) for the year ended 31 March 2025 Child trafficking and exploitation in 2024-25 Child trafficking- the recruitment, transportation. transfer, harbourlng or receipt of a child for the purpose of exploitation, continues to be a pressing issue in the UK. Both UK nationals and foreign children face various forms of this abuse, including sexual, labour and criminal exploitation and domestic servitude. Exploiters prey on children's dependence and trust, often manipulating them through threats or emotional control, especially targeting those in poverty. abuse, or neglect, those separated and displaced and those on the move. The full year statistics for 2024, saw 5,999 potenti31 victims exploited a5 children identified through the National Referral Mechanism INRMI - the UK'5 official system for identifying victims of trafficking and modern slavery. This is the first time the number of child referrals has dropped following a five-year surge. This is not the full picture in relation to child trafficking and exploitation. The latest full year English local authority children in need assessment data for 2024-25 shows that criminal exploitation was identified as a factor in the lives of 16,250 children and child sexual exploitation for 12,400 children. The disparity in these numbers and those recorded by the N RM is despite a mandatory need to report to the NRM. Overall and across all age ranges, 2024 saw a record high in the number of potential victims of modern slavery referred to the N RM - 19,125 people were referred, an increase of 13% compared to 2023 (16.9901. For the first time. the number of potential virtims reporting exploitation took place overseas {44%. 8.3721 has overtaken the number of potential victims reporting exploitation that took place exclusively in the UK143%; 8,2681. Children accounted for 31Yo of all referrals to the N RM and in line with previous years. most of all child referrals to the NRM were of UK nationals174%1, followed by children from Albania, Vietnam, Eritrea and Sudan. For child victims. 78Yo 14,6771 were male and 22%11,3061 were female. Children were most commonly referred to the NRM as potential victims of criminal exploitation 148Y.I, including drug-related crimes often linked to "County Lines" exploitation, as has been the case since the final quarter of 2019 when the government began categorising criminal exploitation as 3 distinct exploitation type. Overall, 2024 saw the lowest proportion of positive reasonable ground5 decision5 made in a single year since the N RM began, consistent with the changes in 2023, when the Home Office updated and revised the threshold for making reasonable grounds decisions as a result of the Nationality and Borders Act 2022. The reasonable ground5 decision is an initial decision on cases referred into the NRM, about whether the Home Office determines there are reasonable grounds to believe someone is a victirn of modern 51avery. For children. this has proved especially damaging given the limited evidence available at such an early stage of the process. The revised threshold resulted in a sharp rise in negative RG decisions up from 10% in 2022 to 20% in 2024. particularly for cases involving overseas exploitation. An integrated approach to achieving change ECPAT UK is the UK'S leading charity campaigning against child trafficking and for children's rights, playing a leading role in influencing law and policy on child trafficking in the UK and holding the government to account for its policies, legislation, and their impact on victims of child trafficking. We do this through an integrated model across three programmes of work developing evidence-based solutions informed by research, understanding and listening to the experience5 of child victims and to practitioners to form the basis of our policy recomrnendations to governments, parliamentarians and other decision makers. Home Office. {20241. Modern Slaver 2023. National Referral Mechanism and Dut to Notif Statistics UK end of ear surnmar Page 4
ECPAT UK (A Company Limited by Guarantee) REPORT OF THE TRUSTEES {incorporating Directors, Report) {continuedl for the year ended 31 March 2025 Policy, Research and Campaigns Programrne to improve legislation, policy and frontline practice, using evidence from our research, direct practice and training. We actively engage and collaborate on 15 civil society engagement groups including the Home Office Modern Slavery Engagement Forum IMSEFI Core Group, Home Office Asylum Stakeholder Engagement Group ISEGI children's subgroup, International NGO Advisory Group to the CEOP Command, National Crime Agency, Anti- trafficking Monitoring Group Youth Programme providing frontline support for child victims through participative, trauma informed, culturally sensitive and gender specific approaches. We provide a safe environment for peer support groups. mentorin8, therapy, ESOL IEnglish as a Second Language) and practical support promoting healthy relationships, community, recovery and stable futures. We support around 100 young victims of trafficking at any one time, aged 15-25, with an award-winning practice model unique to ECPAT UK. Training and Practice Development Prograrnme providing specialist, practical training, information and capacity building on child protection, safeguarding and child trafficking and exploitation for a wide range of professionals working with at- risk children to build the capacity of a wide range of frontline professionals to improve care and support for trafficked children, prevent exploitation and trafficking. and better sUPPOrt child victims. Key achievements The year was dominated by the UK general election and 3 new government in July 2024. This followed a series of significant policy changes by the previous government which dismantled hard won rights and entitlements for child victims of trafficking. As the new UK government took office we urged immediate and decisive action to address ongoing failures and to uphold the rights of child victims in our Call to Action to Combat Child Traffickin developed with our Youth Advisory Group, which plays a significant role in shaping our priorities and all of our work, sharing their views and experiences and helping to shape public discussions, challenging harmful reporting and imagery. as well as co-delivery of our training and public event5. Highlights of the year include.. We continued to work collaboratively with the anti-slavery sector including a5 members of the Anti-Trafficking Monitoring Group IATMGI, to warn about the harmful conflation of modern slavery and immigration control. In April 2024, we wrote to the Prime Minister about the passing of the Safety of Rwanda (Asylum and Immigration) Act 2024 warning that it breached international law and put victims at risk, eroding protections and support. The Act will be repealed by the Border Security. Asylum and Immigration Bill introduced in January 2025. In May 2024 we published a briefing with the ATMG with new data revealing alarming numbers of child victirns of modern slavery turning 18 excluded from 5UPPOrt. Breakin the Barriers hi8hlights that in 2022, 70% of children turning 18 either withdrew from the National Referral Mechanism INRMI or had their cases suspended, rendering them ineligible for essential support. This led to a modest change in the Statutory Guidance on Modern Slavery and a comrnitment to consider further changes including reviewing the consent process for children in the NRM as they transition to 18. In May 2024, we welcomed the findin s of the evaluation of a scheme piloting the transfer of National Referral Mechanism INRMI decision making on children's 5tatU5 as victims of trafficking from central government to local safeguarding partners. The pilot was launched in 2021 following our oint re ort with the Office of the Independent Anti-slavery Commissioner. The pilot initially included 10 sites, expanded to ten additional sites in April 2023 across 30 local authoritie5 in England, Scotland and Wales, with a further seven areas joining from November 2025. We continue to ur e its full rollout and truly child-centred deci5ion-making acr055 the UK. Page 5
ECPAT UK {A Company Limited by Guarantee) REPORT OF THE TRUSTEES (incorporating Directors, Report) (continued) for the year ended 31 March 2025 In May 2024, the UK government published the evaluation of changes to the Independent Child Trafficking Guardian IICTG} service recommending national rollout of post 18 ICTG support to young people to support their transition to adulthood and one-to-one support to child victims who have a figure ot parental responsibility for them in the UK. The UK government has committed through the recent tender for the ICTG service to full rollout across England and Wales- something we have been calling for since the enactment of Modern Slavery Act 2015 which established this entitlement. In June 2024, the Hi h Court issued its final rulin in the case brought by ECPAT UK on the use of hotels to accommodate unaccompanied children. The judgment, once again, emphasised that local authorities cannot derogate from their duties under the Children Act 1989 and that both the Home Office and Kent County Council must take all steps to ensure that the unlawful situation never arises again. The hotels closed in January following an earlier High Court ruling in our case. During their operation, 440 children went missing with around 111 still missing when last reported in March 2024. We also published a new briefin summarising the legal challenge and highlighting the rernaining challenges which has been shared to policy makers including all key civil servants in the Home Office and Department for Education as well as parliamentarians across the political spectrum. In June 2024, our Esmee Fairbairn funded social work-led project Care for Every Child ended. The project provided support for unaccompanied children and young people unlawfully denied care and accommodated by the Home Office in the hotels. Operating nationwide. thi5 project's aim was to ensure that the rights and entitlements of children and young people were met, with a primary focus on ensuring they are being looked after in appropriate accommodation within statutory legislation and frameworks. In July 2024, we welcomed sorne ofthe mea5ure5 announced in the Kin eech and indicated our specific interest in a number of announced bills affecting the response to child trafficking, including the Crime and Policing Bill. the Children's Wellbeing and Schools Bill and the Border Security Asylum and Immigration Bill. We have worked on each one respectively throughout the year, pushing for improvements to children's rights. Also in July 2024 we wrote to relevant ministers in the new UK government as well as all MPS in the new parliament with our Call to Action to Combat Child Traffickin and asking them to.. Commit to ending all forms of child exploitation: develop a cornprehensive UK-wide strategy to prevent and tackle child trafficking and modern slavery that prioritises prevention, protection, and care, ensuring a cohesive response across all sectors. Ensure adequate funding and resources: all authorities involved in safeguarding children must be adequately funded to address and respond effectively to child trafficking. Resource local authoritles for care and protection: local authority children's services need sufficient funding to provide necessary care and protertion. Align immigration functions with child protection: child victims of trafficking should receive immigration leave upon a positive National Referral Mechanism IN RMI decision. with a minimurn of five years and a path to indefinite leave to remain, prioritising their best interests. Expand Independent Guardlanship: all separated children should have acce55 to an independent statutory guardian to advocate for their needs and provide tailored support. Reform the National Referral Mechanism: decisions for children within the NRM should be made by local safeguarding partner5. End the criminalisation of exploited children: recogni5e trafficked children as victims and prevent their criminalisation for actions resulting from exploitation. Ensure access to specialist services: trafficked children must have access to specialist advice and support tailored to their need5, including mental health services, as part of their care and pathway planning. Support safe transitions to adulthood: turning 18 must not mean a drop-off in support for trafficked children. Page 6
ECPAT UK IA Company Limited by Guarantee) REPORT OF THE TRUSTEES (incorporating Dirertors, Report) {continued} for the year ended 31 March 2025 10. Provide access to justice: address the crisis in legal aid to ensure all children have access to high-quality legal advice and remove barriers to prosecuting child trafficking offences. In July 2024 we ublished our research re ort with academics at University College London that found that housing lone children in Home Office child hotels, as occurred between 2021 and January 2024, increased their risks of trafficking and exploitation. The research investigated the risks of trafficking and exploitation among children seeking asylum in the UK by interviewing the young people themselves as well as professionals involved in their care, such as social workers, policy stakeholders, academics, lawyers,13w enforcement, support workers, and NGO staff. The researchers found that Albanian boys were particularly vulnerable, making up a large proportion of the children who went missing from hotels. In July and August 2024, we increased the range and frequency of activities in our Summer Programme and increased participation and engagement from young people, responding directly to their ideas and wishes and developing a programme that included a day trip to the seaside, a boat trip, a personalised tour of the Emirates Stadium, and Equine Therapy as well as our Summer Residential (Be the Change!) which took place in Gloucestershire over 3 nights in August. The feedback from the residential was that it enabled young people to relax, to rest, to have fun. and to connect to other people and create special memories. For many, it was the first time in months that they had enjoyed eating or had an appetite and been able to sleep well. In October 2024 we began our major research project, funded by the Modern Slavery Policy and Evidence Centre. More than words.. how definitions im act on the UK'S res onse to child traffickin aimed to scope the current landscape regarding child definitions of human trafficking and modern slavery for four exploitation types (sexual, criminal. labour and domestic servitude) and develop policy recommendations to ensure a better response from safeguarding partners. The project was overseen by the Modern Slavery PEC and the Office of the Anti-slavery Commissioner and combined a literature review and a legal analysi5 With new empirical research as well as analysis of quantitative data. an online survey of practitioners across all UK nations, 25 in-depth interviews. workshop5 Wlth professionals and ECPAT UK'S Youth Advisory Group. It is the first time ECPAT UK has undertaken such large-scale research singlehandedly- the report was published in July 2025 with much and sustained interest from policymakers in all four nations. In October 2024 we were delighted to receive the news that our bid for funding from Coram had been successful for a cascade model of work focused on preventing homelessness. The funding wa5 directed towards upskilling our staff around the issue of homelessness and housing for care leavers and those in the asylum systern; developing our external training offer to support frontline professionals and participation of young people in the development and delivery of the new training module. In December 2024 on Human Rights Day, we launched our latest Snapshot report, still the only periodic report into the situation in the UK. Child Traffickin in the UK 2024.. a sna shot was once again produced with the Sndependent Anti-slavery Commissioner and reveals the sy5ternic barriers to tackling child trafficking and preventing victims them from receiving the care and justice they deserve. The report urges the UK Government to invest in children'5 services and long-term prevention with a cross-departmental and UK-wide Child Exploitation Strategy to combat this terrible criminal abuse of children. In January 2025 we welcomed the proposed repeals introduced as part of the Border Security, Asylum and Imrnigration Bill, including the repeal of the Safety of Rwanda Act 2023 and key sections of the Illegal Migration Act 2023. These include the removal of powers that allowed for the indefinite detention of children and the practice of the Home Office directly accommodating unaccompanied children upon arrival in the UK. We continue to call for the repeal of the harmful public order disqualification provision and its adjacent powers under the Nationality and Borders Act 2022, which established this restrictive regirne and continues to undermine protections for child victims of trafficking and the expansion of the illegal entry offence in this new Bill, a provision Page 7
ECPAT UK {A Company Limited by Guarantee) REPORT OF THE TRUSTEES {incorporating Directors, Report) Icontinuedl for the year ended 31 March 2025 ECPAT UK unequivocally condemns for all individuals. This measure is especially harmful to children, as age- disputed children continue to be criminalised under these offences, further compounding their vulnerability and undermining their rights. In February 2025, we started work on the Crime and Policing Bill and managed to persuade the Home Office, through stakeholder engagement, to not pursue a 'means' based offence in the development of the new Child Criminal Exploitation offence. We anticipate that this new offence will be included in the forthcoming Criminal Justice Bill but we are not clear on timings. Throughout the year our support. advocacy and signposting for referrals increased dramatically including in-depth needs assessments, advocacy on age assessment/dispute with local authorities, supporting first responders with NRM referrals, N RM reconsideration requests, exploration of legal support and consideration of compensation / damages for young people who were accommodated outside of child welfare legislation or otherwise denied rights and entitlements, safety planning with young people, signposting and advocacy to address education31, health, housing and psychosocial needs. Throughout the year we continued to deliver in-person Creating Stable Futures Positive Outcomes Framework Regional Learning Event5 alongside our partners from the Helena Kennedy Centre at Sheffield Hallam University, as part of the Creating Stable Futures follow-on project, funded by the Arts and Humanities Research Council. These were day long learning events, showcasing the newly designed Practitioners, Positive Outcomes Tool. The feedback was overwhelmingly positive and will enable us to improve the practice tool and produce it on a larger Scale for widespread distribution. In March 2025 we launched a 5erie5 of Creating Stable Futures briefings informed by feedback from the Regional Learning Events that took place across the country at a fantastic event hosted by Baroness Helena Kennedy, in the House of Lords. Held on the 10 anniversary of the Modern Slavery Act, the event involved presentation from five of our Youth Advisory Group members. each of them talking about key issues reflected in the policy recommendations that are particularly meaningful for them and others. In March 2025, work carried out for the Children's Wellbeing Bill focused on challenging a government amendment to the Bill during report stage in the House of Commons which exempts the Home Office from additional dutie5 towards care leavers in the areas of immigration. asylum, nationality and customs. Funding We continue to work hard to diversify our income streams and build financial and organisational stability. With economic uncertainty continuing. charities like ours are facing enormous challenges to secure the funding we need. We are very grateful to the funders, donors and Supporters who recognise the importance of our work and enable us to continue advocating for the rights of trafficked children. AB Charitable Trust Anti-Trafficking Monitoring Group Arts and Humanities Research Council via the Modern Slavery Policy Evidence Centre Bromley Trust City Bridge Foundation Coram IThomas Coram Foundation for Children) Eleanor Hamilton Educational Trust Esmee Fairbairn Foundation Lloyds Banks Foundation National Lottery Community Fund las part of the Propel Collaboration from 01.04.251 Paul Hamlyn Foundation Samworth Foundation Wyndham Trust th 29 May 1961 Charitable Tru5 Page 8
ECPAT UK (A Company Limited by Guarantee) REPORT OF THE TRUSTEES (incorporating Directors, Report) {continuedl for the year ended 31 March 2025 -and those who choose to remain anonymous. Individual giving We are incredibly grateful for the generosity of all the individuals who support our work financially. In 2024-25 we received individual donations totalling £55,173. This includes regular donors and one-off donations. Regular gifts play a key role in securing our future as a charity, giving us stability to plan for the future and ensure we can continue our important work with child victims of trafficking. In 2024-25, we participated in the Big Give Christmas Challenge matched fundraising campaign with support from pledgers and an individual matched funder. With Gift Aid we raised a net total of just under £7k. Our plans for 2026 and beyond We are reviewing our current strategy and revising our priorities with our staff. funders and Youth Advisory Group. We continue to adapt to and learn to live with huge and growing need for our work alongside the mounting economic crisis and social pressures. shifting political landscape and priorities and a rapid pace of change. There is further uncertainty following the announcernents made by the Home Secretary about reviewing the Modern Slavery Act 2015 and the reform of the NRM and there is still a desperate need for legal advice, particularly in relation to immigration matters and a growing need in relation to housing and homelessness, as well as practical assistance via our Hardship Fund. We want to make sure that we are making the most difference we can in the most timely and appropriate way. We want to retain the excellent direct practice we have developed and our integrated model of achieving change because we know it works. We are rising to the challenges with hard work and determination, creativity and collaboration to help us realise our strategic priorities and we are grateful to funders who have adapted approaches to respond to uncertainty. FINANCIAL REVIEW Total income for the year was £570,457 12024-. £630,060 2023.. £361,003), a 9Y. decrease on the previous year. Total expenditure for the year was £581.09812024.. £491,282 2023= £437,076), an 18% increase on the previous year and reflective in part of the impact of inflation. After transfers between funds there was a net Surplus of £26,61612024'. £60,464 2023.. £66,869) on unrestritted funds and a net deficit of £36,85712024'. £78,314, 2023.. £9,204) on restricted funds. Reserves The reserves atthe end of March 2025 were at £378,77612024.' £389,417, 2023.. £250.6391, ofwhich £52,89312024'. £89,750, 2023.. £11,436) were restricted funds and £325.88312024.' £299,667, 2023.. £239,203) were unrestricted funds. It is the policv of ECPAT UK'S trustees that the organisation should keep at least three months. running cost lexpenditurel and a maximum of nine months in the unrestricted reserve - based on our 2025-2026 budget the minimum reserve target is £159,940 and the maximum is £479,817. Such a reserve is thought essential to provide the flexibility needed to cover timing uncertainty in the receipt and payments of project funds, particularly when more grants are being paid in arrears. Through careful management over recent years, we presently find ourselves with adequate target reserves; our focus IS to maintain that situation and to build set aside reserves. Where a specific reserve fa115 into deficit ECPAT UK will consider likely future funding and if necessary cover any deficit from unrestricted income. Asset cover for funds Note 17 sets out an analysis of the assets attributable to the various funds. Page 9
ECPAT UK (A Company Limited by Guarantee) REPORT OF THE TRUSTEES (incorporating Directors, Report) (continued) for the year ended 31 March 2025 STRucfuRE, GOVERNANCE AND MANAGEMENT Governing document ECPAT UK is a charitable company limited by guarantee incorporated on 0210312004 under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association. The Charit¢s Objectives/Mission The principal objectives of the charity are to relieve those children in need as the trustees determine from time to time and to advance public education, in particular but not exclusively by raising awareness on the international aspects of commercial sexual exploitation of children, thereby protecting such individuals from harm and preventing their suffering. Organisational Structure The cornpany's main business is carried out from its offices in London. Day-to-day management is the duty of the CEO appointed by the charity trustees acting as the board of directors, who are listed in the legal and administrative section of this report. Appointment ofTrustees New trustees with specific expertise are recruited by the Board as required. New trustees are provided with information on the duties and responsibilities of charity trustees and given the opportunity to meet with staff at the charity to learn about current activities. Arrangement for setting the remuneration of key management personnel The CEO salary is set and periodically reviewed by the Trustees, having given consideration to a number of factors including benchmarking of roles in similar organisations. affordability within the charity's financial situation and appropriateness when compared to the staff pay structure. Risk management The trustees have examined the major risks which the charity faces and considers them to include: Going concern The Trustees recognise that 2024-25 was challenging but with a strengthened staff team and Board. the charitys ability to be flexible and responsive puts us in a good place and makes us more robust and adaptable to further change. Despite all the challenge5 we are facing and the long-terrn financial downturn we are optimistic that we can continue to move forward positively, and we believe the charity to be on Sound footing with solid foundations that make it a going oncern over the next 12 months and beyond. Safeguarding and Child Protection Safeguardin8 and child protection is core to the work of the charity. The trustee5 of ECPAT UK have considered the safeguarding of children, young people and adults at risk and child protection and have reviewed the adequacy of the policies and procedures in place to mitigate any perceived risks to children and young people and adult5 at risk. The organisation has Safeguarding children, young people & adults at risk of abuse policy and procedures which is reviewed annually. This includes a named designated safeguarding lead who is responsible for safeguarding concerns in the organisation as well as a deputy safeguarding lead and a narned lead on the Trustee Board as well as training for all staff and volunteers. Safeguarding is built into our recruitment and employment procedures, management of staff and volunteers and in our working direttly with children and young people. All trustee5 are required to undertake training on safeguarding. Our Safe uardin children oun eo le & adults at risk of abuse olic and rocedures is on our website. Page 10
ECPAT UK (A Company Limited by Guarantee) REPORT OF THE TRUSTEES (incorporating Directors, Report) {continuedl for the year ended 31 March 2025 Public Benefit Directors of a charity have a duty under Section 17 of the Charities Act 2011 to report in their Annual Report on their charity's public benefit. The Directors of ECPAT UK have considered the requirements which are explained on the Charity Commission website. Public Benefit Statement The report sets out ECPAT UK'S objectives and reports on the activity and successe5 in the year to 31 March 2025, as well as explaining the plans for the current financial year. The Directors have considered ECPAT UK'S work and have concluded that the aims of the organisation continue to be charitable,. that the aims and the work done give identifiable benefits to the charitable sector and both indirectly and directly to individuals in need,. that the benefits are for the public, are not unreasonably restricted in any way and certainly not by ability to pay. and that there is no detriment or harm arising from the aims or activities. Trustees, responsibilities for the financial statements The trustees Ireferred to as trustees but who are also directors of the society for the purposes of company lawl are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practicel. Company law requires the trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing those financial statements, the trustees are required to.. select suitable accounting policies and apply them consistently: observe the methods and principles in the charities SORP,. make judgements and estimates that are reasonable and prudent. state whether applicable UK accounting standards have been followed subject to any material departures disclosed and explained in the financial statements. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statement5 comply with the Companies Act 2006. They are also responsible for Safeguarding the assets of the company and hence taking reasonable steps for the prevention and detection of fraud and other irregularitie5. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's web51te. Legislation in the United Kingdom generally the preparation and dissemination of financial statements March differ from legislation in other jurisdictions. Disclosure of information to auditors The trustee5 have confirmed that there 15 no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditors are aware of such information. Page 11
ECPAT UK {A Company Limited by Guarantee) REPORT OF THE TRUSTEES (incorporating Directors, Report) {continued) for the year ended 31 March 2025 Auditors In accordance with Section 485 of the Companies Act 2006, a resolution proposing that Cocke, Vellacott & Hill are appointed as auditors of the company was approved at a general meeting. Signed on behalf of the Board.. Name: Liz Barratt Position= Chair Dated.. 19 December 2025 Page 12
ECPAT UK IA Company Limited by Guarantee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF THE ECPAT UK Opinion We have audited the financial statements of ECPAT UK for the year ended 31 March 2025 which comprise the statement of financial activities lincorporating the income & expenditure account), statement of financial position, statement of cash flows and notes to the financial statements including a summary of significant accounting policies. The financial framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounring Practice) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of IreSand" In our opinion the financial statements.. give a true and fair view of the state of the charitable company's affairs as at 31 March 2025, and of its incoming resources and application of resources for the year then ended- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for Opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditorfs Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRCS Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the Director5, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilitie5 of the direttors with respect to going concern are described in the relevant sections of this report. Other Information The other information comprises the information included in the annual report, other than the financial statements and our auditorfs report thereon. The directors are responsible for the other information. Our opinion on the financial statements doe5 not cover the other information and, except to the extent otherwise explicitly stated in our report. we do not expre55 any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other rnatter5 prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the Trustees, Report, which incorporate5 the Directors, Report prepared for the purposes of company law. for the financial year for which the financial statements are prepared is consistent with the financial statements,. and the Directors. Report included in the Trustees, Report has been prepared in accordance with applicable le8al requirements. Other matters on whi¢h we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors, Report, included within the Trustees. Report. Page 13
ECPAT UK (A Company Limited by Guarantee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF ECPAT UK Icontinuedl We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion.. adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us,. or the financial statement5 are not in agreement with the accounting records and returns,. or certain disclosures of trustees, remuneration specified by law are not made,. or we have not received all the information and explanations we require for our audit. or the trustees were not entitled to prepare the financial statements in accordance with the small companies, regime and take advantage of the small companies, exemptions in preparing the directors, report and from the requirement to prepare a strategic report. Responsibilities of trustees As explained more fully in the tru5tees' responsibilities Statement set out on page 13 the trustees (who are also directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial 5tatementS, the trustees are responsible for assessing the charitable companWs ability to continue as a going concern, disclosin& as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Audito¢s responsibilities for the audit of the financlal statements Our objettives are to obtain reasonable assurance about whether the financial statements a5 a whole are free from material misstatement, whether due to fraud or error. and to Issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance but Is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exist5. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. We have obtained an understanding of the charitable company's policie5 and procedures through di5CU55ions with senior management and trustees. We also drew on our existing understanding of the work that the charitable company does and the sector that it operates in. We understand that the charitable company complies with its responsibilities through close involvement of senior management and trustees in the day-to-day running of the business. Were there any litigation or claims they would come to the attention of the senior management directly. The charitable company also holds regular board meeting5 at which all such matters are di5CU55ed if applicable. We have reviewed the minutes of all board meetings and no irregularities were identified. Key management information is reported to the Chair by senior management at regular meeting5, via regular update reports and as when necessary, when more urgent matters arise as well as being di5CU55ed in detail at board meetings. Page 14
ECPAT UK (A Company Limited by Guarantee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF ECPAT UK Icontinuedl Auditorfs responsibilities for the audit of the financial statements Icontinuedl In the context of the audit, we considered those laws and regulations which determine the form and content of the financial statements, which are central to the charitable company's ability to conduct business and where failure to comply could result in material penalties. We have considered the disclosure requirements of the Companies Act 2006 and the Charities SORP 2019 as part of our finalisation processes. We discussed the possibility of fraud with senior management and whether they had any knowledge of any actual, alleged or suspected fraud. We designed our audit tests to consider controls and tested a sample of financial transactions. We considered the timing of recognition of income from grants. In common with all audits under ISAS IUKI we also performed specific procedures to respond to the risk of management override. We assessed the charitable company's control environment is adequate for the size and operating model of such a charitable company. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements. as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error. as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at- www.frc.org.uk/auditorsre5ponsibilities. This description forms part of our auditor's report. Use of our report This report is made solely to the charitable company's members. as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might State to the charitable company's members those matters we are required to State to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as body, for our audit work. for this report, or for the opinions we have formed. DAVID WARREN (Senior Statutory Auditorl For and on behalfof COCKE, VELL4COTh & HILL Chartered Accountants and Statutory Auditor Unit 15 City Busine55 Centre Lower Road LONDON SE16 2XB 19 December 2025 Page 15
ECPAT UK (A Company Limited by Guarantee) STATEMENT OF FINANCIAL AcfiviTIES (incorporating Income and Expenditure Account) for the year ended 31 March 2025 Current financial year Unrestricted funds Restricted funds Total 2025 Total 2024 Notes Income from: Donations & legacies Charitable activities Other income 55,153 238,813 522 55,153 513.426 1,878 51,734 578,074 252 274,613 1,356 Totsl income 294,488 275,969 570,457 630,060 Expendlture on Costs of raising funds Expenditure on charitable activities Other 132,7681 176,8511 11,0771 132.768) (547,253) 11,077} (40,124) (450,382) (776) 1470,4021 12 Total resources expended {110,696) 1470,402) 1581.098} (491,282) Net incominglloutgoingl resource5 before transfers 183.792 1194,433) 110,6411 138,778 Gross transfers between fund5 16 1157,5761 157,576 Net incomellexpenditurel for the year/ Net movement in funds 26.216 {36.857) {10,6411 138, 778 Fund balances at l April 2024 16, 17 299,667 89,750 389,417 250.639 Fund balances at 31 March 2025 16, 17 325,883 52.893 378.776 389,417 All of the operations undertaken by the charitable company durin8 the current and preceding year are continuing operations. The charitable company has no recognised gain5 and1055es other than those included in the results above. The notes on poges 20 to 30form port of thesefinonciolstotements Page 16
ECPAT UK (A Company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES {incorporating Income and Expenditure Account) Icontinuedl for the year ended 31 March 2025 Priorfinancial year Unre5trirted Restricted fund fvnds Total 2024 Notes Incomefrom.. Don(Ytions & legocies Chorit(Jble octivities Other income 47.792 193.194 3,942 384,880 252 51,734 578,074 252 Total Income 240,986 389.074 630,060 Expenditure on Cost5 of raisingfunds Expenditure on choritable activities Other (40,124) (55,108) (776) (40,124) (450,382) (776) 1395,274) 12 Totol resources expended (96.008J 1395,274) 1491,282J Net incoming/(outgoingJ resources befvre transfers 144,978 16,200) 138, 778 Gros5 transfer5 between funds 16 (84,514) 84.514 Net income/{expenditureJfor the year/ Net movement in funds 60,464 78,314 138,778 Fund balances at l Apri12023 16, 17 239,203 11,436 250,639 Fund balances at 31 March 2024 16. 17 299.667 89.750 389,417 All of the operotions undertaken by the charitable company during the current ond preceding year ore continuing operotions. The charitable company has no recogni5ed gain5 and losses other than those included in the results above. The notes on poges 20 to 30form part of the5efint7nciol stotements Page 17
ECPAT UK IA Company Limited by Guarantee) STATEMENT OF FINANCIAL POSITION as at 31 March 2025 Notes 2025 2024 Flxed assets: Tangible Fixed Asset5 13 2,736 1.857 Current assets: Debtor5 Cash at bank and in hand 14 90.621 328,727 73.756 353, 749 Total current a55ets 419.348 427,505 Liabilities: Creditor5: Amount falling due within one year 15 129,8091 (27,005) Net current assets Iliabilitiesl 389,539 400,500 Total assets less current liabilities Provision for other liabilities 392.275 113.4991 402,357 (12,940) 18 Net Current assets 378,776 389,417 Income funds Restricted funds Unrestricted funds 16 17 52.893 325,883 89, 750 299,667 Total charity funds 378.776 389,417 These financial staternents have been prepared in accordance with the provisions applicable to companies subject to the small companies. regime. The financial Statements were approved by the Board of Directors on 21 October 2025 and signed on their behalf by.. Liz Barratt ITru5teel Reglstered Company Number: 05061385 The notes on poge5 20 to 30form p(Jrt of these financial stotements Page 18
ECPAT UK (A Company Limited by Guarantee) STATEMENT OF CASH FLOWS for the year ended 31 March 2025 Notes 2025 2024 Cash flows from operating activities: Net incomellexpenditure) for year {10,641) 138, 778 Adjustments for.. Depreciation (Gainslllosses on sale of fixed asset investments Other provisions 13 537 2.208 18 559 13,590) Movements in working capital= Ilncreasel/decrease in debtor5 Increase/ldecreasel in creditors 14 15 116,8651 2,804 fS.161J 1.341 Net cash from/labsorbed by) operating activities (23,606) 133,576 Cash flows from/labsorbed by) investing activities Purchase of tangible fixed assets 13 11,4161 fl.074) Net cash provlded by lused in) financing activities Net Increasel Idecreasel in cash and cash equivalents in the reporting period 125,022) 132.502 Cash and cash equivalents at the beginning of the reporting period 353,749 221,247 Cash and cash equivalents at the end of the reporting period 328.727 353,749 The notes on poges 20 to 30form purt of thesefinanci(Jl stotements Page 19
ECPAT UK (A Company Limited by Guarantee) NOTES TO THE ACCOUNTS for the year ended 31 March 2025 General information ECPAT UK Ihereafter referred to as 'the charity'l is a charitable company limited by guarantee, incorporated and domiciled in England. The registered office is 34 Wharf Road, London, Nl 7GR. Principal accounting policies lal Basis of accounting The financial statements of the charitable company are prepared in accordance with Accounting and Reporting bv Chariries.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 (effective l January 20191- Charities SORP IFRS 1021, the Companies Act 2006, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS1021. The charity meets the definition of 3 public benefit entity under FRS 102. The financial statements have been prepared under the historical cost convention and are prepared in sterling which is the functional currency. Assets and liabilities are recognised at historical cost or transaction value unless otherwise stated in relevant accounting policy notes. Monetary amounts are rounded to the nearest £. Ibl Going concern The charity continues to invest in fundraising to secure continuing and new sources of funding. Based on financial forecasts prepared, the trustees are confident that the charity can continue as a going concern for a period of at least twelve months from the date of approval of these financial statement5. Thus, the accounts have been prepared on the going concern basis. Icl Incoming resources Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the Gift Aid claim after the financial year and recorded accordinglv as an accrual. Idl Resources expended Resources expended are recognised in the period to which they relate. 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. Expenditure is classified under the following activity headings= Costs of raising funds comprise direct costs of fundraising and their associated support costs Expenditure on charitable activities comprise5 all expenditure relating to the various activities carried out to achieve the charity's objectives and their a550ciated support costs. Other expenditure represents those item5 not falling into any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred Support Costs represent costs that cannot be dirertly attributed to charitable artivities but are necessarily incurred in the general running of the charity. Support Costs have been allocated to the three charitable activitie5 based on time spent on each activity. Governance costs include the costs of Statutory audit and other costs related to the governance of the charity. Governance costs have been apportioned on the same basis as SUPPOrt Costs. Page 20
ECPAT UK (A Company Limited by Guarantee) NOTES TO THE ACCOUNTS Icontinuedl for the year ended 31 March 2025 Principal accounting policies Icontinuedl lel Charitable funds Unrestricted funds are available for use at the discretion of the trustee5 in the furtherance of their charitable objettives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of restritted funds are set out in the notes to the financial statements. If) Operating lea5e5 Operating lease rental charges are charged to the statement of financial activities on a straight line basis over the term of the lease. Igl Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is provided at the following rates: Fixtures and fittings 25% per annum straight line Computers 25'A per annum straight line The gains or losses arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in net income/ lexpenditurel for the year. Ihl Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss lif any). lil Financial instruments The charity has elected to apply the provisions of section 11 'Basic Financial Instruments, and Section 12'0ther Financial Instruments issues, of FRS 102 to all of it5 financial instruments. The charity 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. ') Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. Ikl Retirement beneflts Payment5 to defined contribution retirement benefit schemes are charged as an expense a5 they fall due. 111 Government grants Government grants are recognised at the fair value of the amount received or receivable when there 15 reasonable assurance that the government condition5 will be met, and the grants will be received. Amounts received or receivable are recognised in the statement of financial activities over the same period as the costs to which they relate. Im) Taxation The charity undertake5 charitable activities and any surplus arising 15 used for charitable purposes. It 15 therefore considered that the company is not liable to taxation on its activities. Legal statu5 of the charity The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respett of the guarantee is limited to £1 per member of the charity. Page 21
ECPAT UK IA Company Limited by Guarantee) NOTES TO THE ACCOUNTS (continued) for the year ended 31 March 2025 Donations and legacles Unrestricted funds Restricted Funds Total 2025 Total 2024 Donations, gifts and legacies 55,153 55,153 51.734 Charitable actlvitles Current year Policy* research Training and Youth and campaigns information programme Total 2025 Project income 174.401 96,732 242.293 513,426 Analysis by fund Unrestricted funds Restricted funds 111,568 62,833 70,899 25,833 56,346 238,813 185,947 274,613 Total Resources 174,401 96,732 242.293 513,426 Previous yet7r Policy, rese(Jrch and campoigns rroining ond Youth informotion progr(Jmme Totol 2024 Project income 63,020 307,037 578,074 Analysis byfund Unrestrirtedfunds Restrictedfunds 85,307 122. 710 63,020 44,867 193,194 262,170 384,880 Totol ReSOUfces 208,017 63,020 307.037 578,074 Page 22
ECPAT UK (A Company Limited by Guarantee) NOTES TO THE ACCOUNTS Icontinuedl for the year ended 31 March 2025 Other Income Unrestricted Funds Restricted Funds Total 2025 Total 2024 Other income 522 1,356 1,878 252 Other income relates to amounts received for sundry reasons other than charitable activities. The restricted funds were received for the Youth Programme and PRC Raising funds Unrestrirted Funds Totsl 2025 Total 2024 Fundroising ond publicity Staff costs Legal and professional fees 32.768 32.768 38,924 1,200 32,768 32,768 40,124 Page 23
ECPAT UK (A Company Limited by Guarantee) NOTES TO THE ACCOUNTS (continued) for the year ended 31 March 2025 Charitable actlvities Current year Poliry, research Training and Youth and campalgns information programme Total 2025 Staff costs Depreciation and impairment Other costs 150.944 179 23.154 59,016 179 23,152 183,871 393,831 179 537 30,265 76,571 174,277 21,516 3,454 82,347 11,800 1,726 214,315 470,939 36,092 69,408 1,726 6,906 Share of support costs (see note 91 Share of governance costs 199.247 95,873 252,133 547.253 Analysis by fund Unrestricted funds Restricted funds 25,149 174,098 13,705 82,168 37,997 76,851 214,136 470,402 Total Resources Expended 199,247 95,873 252,133 547,253 Previous year Policy, research ond crJmpoigns Troining and Youth informotion progromme Total 2024 Stoff costs DeprecAOtion and impairment Other costs 124.686 736 4.829 45.081 736 (355) 169, 743 339.510 736 2.208 51,290 55,764 130,251 14,348 3,307 45,462 7.869 1,653 221,769 397,482 24,070 46.287 1,653 6,613 Sht7re ofsUPPOrt COSt5 (see note 9) Share of governance costs (see note 9J 147.906 54.984 247,492 450,382 Analysis byfund Unrestrictedfunds Restrictedfunds 18.391 129,515 10.258 44. 726 26,459 55.108 221.033 395.274 Total Resources Expended 2024 147,906 54,984 247,492 450,382 Page 24
ECPAT UK IA Company Limited by Guarantee) NOTES TO THE ACCOUNTS (continued) for the year ended 31 March 2025 Support Costs Current year Support Governance costs costs Total 2025 Other governance cost5 Support costs Audit fees Trustees, expenses 34 34 69,408 6,600 272 69,408 6,600 272 69.408 6,906 76,314 Analysed between Charitable activities 69,408 6,906 76,314 Previous year Support Governonce Costs Costs Tott71 2024 Other governance costs Support costs Auditfres 13 13 46,287 6,600 46,287 6,600 46,287 6,613 52,900 AnrJlysed between Charituble artivities 46,287 6.613 52,900 10. Trustees None of the trustees lor any persons connected with them) received any remuneration from the charity during the year (2024.- none). One trustee received reimbursed expenses from the charity totalling £102 during the year12024.' none). Trustee training COSts of £170 were incurred in the year12024'. none). Page 25
ECPAT UK (A Company Limited by Guarantee) NOTES TO THE ACCOUNTS (continued) for the year ended 31 March 2025 11. Employees 2025 Number 2024 Number The average number of employees analysed by funttion wa5.. Policy, research and campaigning Youth programme Training Fundraising io Their total remuneration including benefits in kind of £nil f2024- £nil) was.. 2025 2024 Salaries Social security costs Pension costs 371,498 32,989 22,112 328.881 29,566 19,987 426,599 378.434 One member of staff had salary in excess of £60.000. falling in the bracket £60,000- £70,000. There were no termination or redundancy payments in the year (2024.. one). Key management personnel comprises the Board of Trustees and the Senior Management Team. Total remuneration received by key management personnel in the period was £64,45912024.- £61,980). 12. Other expenses 2025 2024 Bad debt Written off trade creditors 1,077 776 1,077 776 Page 26
ECPAT UK (A Company Limited by Guarantee) NOTES TO THE ACCOUNTS Icontinuedl for the year ended 31 March 2025 13. Tangible flxed assets Flxtures and fittings Computer equipment Total Cost or voluotion At l April 2024 Additions at cost Disposals 719 21,522 1,416 22,241 1,416 At 31 March 2025 719 22,938 23,657 Accumulated depreciation At l April 2024 Charge for year Disp05als 719 19,665 537 20,384 537 At 31 March 2025 719 20,202 20,921 Net book value 31 March 2025 2,736 2,736 Net book volue 31 March 2024 1,857 1,857 14. Debtors 2025 2024 Trade debtors Other debtors Prepayments and accrued income 84,761 160 5,700 69,461 160 4,135 90,621 73, 756 Page 27
ECPAT UK (A Company Limited by Guarantee) NOTES TO THE ACCOUNTS {continued) for the year ended 31 March 2025 15. Creditor5: Amounts falling due within one year 2025 2024 Social security and other taxes Trade creditors Accruals and deferred income 10,018 12.894 6.897 9,006 5,122 12,877 29,809 27,005 16. Restricted Funds Balance 1st April 2024 Incoming resources Resources expended and losses Transfers between funds Balance 31st March 2025 and gains Current year Policy, research and campaigns Training and Information Youth Programme 40,206 63,600 25,833 186,536 1174,0981 182,1681 1214,1361 113,038 66,482 121,9441 42,746 10,147 49,544 89,750 275.969 1470,4021 157.576 52,893 Previous year Bulonce 1st April 2023 Incomin9 resources ond gains Resources expended ond losses Tronsfers between fvnds Bolonce 315t Morch 2024 Policy. research ond compaigns Troining and Informotion Youth Progrt7mme 124,010 713 264,351 (129,515) {44,726J f221,033) 45,711 44.013 (5,210J 40,206 11.436 49,544 11,436 389,074 (395,274) 84.514 89,750 Purposes of restrlrted fund5 Policy, research and campaigns relates to grants received for public policy development, research and public awarene5S campaigns and other activities on child trafficking and exploitation of children. Training and Information relates to specific funding for the Training and Practice Development Programme delivery of training, consultancy, expert reports and general information. Youth Programme relates to grants for direct work with children and young people including ECPAT UK Youth Groups, I:1 SUPPOrt, therapy and events and activities. MSPEC funding via Oxford Univer51ty for follow on policy and development of the Creating Stable Futures research projert in collaboration with the Helena Kennedy Centre for International Justice at Sheffield Hallam University. Page 28
ECPAT UK IA Company Limited by Guarantee) NOTES TO THE ACCOUNTS (continued} for the year ended 31 March 2025 16. Restricted funds Icontinuedl The timing of contratt funding can lead to temporary negative balances on certain programmes when it does not coincide with the charitable company's financial year. 17. Analysis of net assets between funds Current year Unrestricted Restricted funds funds Total 2025 Fund balances at 31 March 2025 are represented by= Tangible assets Net current assets 2,736 323,147 2,736 376,040 52.893 325,883 52.893 378,776 Previous yeor Unrestricted Restrirted funds funds Totol 2024 Fund bolonces ot 31 March 2024 ore represented by.. Tangible assets Current t75set5 1,857 297,810 1,857 387,560 89, 750 299,667 89,750 389,417 18. Provision for other liabilitie5 Leave pav Provision Provision at l April 2024 Addition5 for the year Utilised in the year Provision at 31 March 2025 12,940 3,442 12,8831 13,499 The leave pay provision represents holiday balances accrued as a result of services rendered in the current year and which employee5 are entitled to carry forward. The provision is measured as the salary cost payable for the year of absence. Page 29
ECPAT UK IA Company Limited by Guarantee) NOTES TO THE ACCOUNTS Icontinuedl for the year ended 31 March 2025 19. Operating Lease Commitments At the reporting year end date, the charity had outstanding commitments for future minimum lease payments under non- cancellable operating leases which fall due as follows.. 2025 2024 Within one year Between two and five years 11,417 7, 785 11.417 7,785 Lease payments recognised as an expense in the year amounted to £38,40512024.' £29.7361. 20. Retirement benefit scheme Defined contribution scheme The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. The charge to profit or loss in respect of defined contribution schemes was £32,98912024.. £19,987). 21. Related party transactions There were no disclosable related party transactions during the year12024.' none). Aggregate donations received from trustees in the year totalled £15012024.. £100). Page 30