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