CHILD RIGHTS INTERNATIONAL NETWORK- CRIN Company Limited by Guarantee Reglstered Charity No. 1125925 Registered Company No. 06653398 REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Kingston Burrowes Audit Ltd 308 Ewell Road Surbiton Surrey KT6 7AL
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN Company Limit9d by Guaranteo FOR THE YEAR ENDED 31 DECEMBER 2025 CONTENTS Page Trustees, Annual Report Report of the Independent Auditor 10-13 statement of Financial Activities 14 Balance She8t 15 Statement of Cash Flows 16 Notes to th& Financial Statements 17-25
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN Company Limited by Guarantee TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Introdu¢tlon The Trustees, who are also Directors of the charitable company, have plea$ure in presenting this report and the Financial Statements of the charity for the year ended 31 December 2025. The Financial Statements have been prepared in accordance with the accounting policies set out on page5 15 and 16 and comply with United Kingdom Accounting and Financial Reporting Slandards, the Charities Act 2011, the Companies Act 2006 and Accounting and ReFX)rting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021. Reference and administratlve detalls DireCtorUStees Adem ATkadas-Thibert Eva Geidenmark Aoife Notan Kirsten Sandberg Margaret Tuite Tomas Ayuso Jerusha Bumham Enakshi Thukral Kevin Koh {Chairl Senior Management Leo Ratledge (CRIN Co-Directorl Lianne MinasianlCRIN Co-Directorl RegisteredlPrincipal Office Unit SB.152. China Works Black Prince Road London SE1 7SJ Charity Name.. Child Rights Intemational Neiwork- CRIN Charity Registration Number 1125925 Company Registration Number [653398 Auditors Kingston Burrowes Audit Ltd 308 Ewell Road Surbiton SUeY KT6 7AL Bank CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling, Kent ME19 4JQ
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN Company Llmlted by Guarantee TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Obje¢tiVos, a¢tlvttl#s and public benefit The objects of the charity are to promote any charitable purposes for the benefit of children in the UK and abroad with particular regard to the provisions relevant to those purposes in the United Nations Convention on the Rights of the Child, including, but without prejudice to the generality of the foregoing:. the relief of poverty, sickness and distress.. the safeguarding and maintenance of health., the provision of care, protection from abuse and all other injurious, humiliats'ng or degrading treatment and the advancement of education, training and public knowledge in all matters conceming those charitable purposes. How our actlvities delivvr public benefit One of CRIN'S primary contributions to public benefll is through information delivery. CRIN provides information on children's rights and issues affecting Children, in the UK and overseas. All of the Servi CRIN provides, including report$ and other resources, are entirely free as CRIN strongly believes that information should be freely accessible. CRIN has produced a number of toolkits made available widely through the website for different audiences, both non-governmental organisations (NGOS) and media Ifor Instan a guide on reporting on chIldn for joum81ists1. CRIN also lakes a lead in advocacy and campaigning for children's rights intemalionally. Working with national, regional and international bodies and organisalior¢s, we monitor new and emerging violations and work in coalitions to challenge these through using the United Nations and other human rights systems. We also respond directly to inquiries from the general public about various issues on thildren's rights. The Trustees confirm that they have had regard lo the publi¢ benefit guidan issued by the Charity Commission in considering the activities of, and fvture plans for, the charity. CRIN has regulady undertaken both quantitative and qualitative research to measure rts impact and user satisfaction. This is then used to modify or adapt existing seNices and to develop new services. Strnclure, governance and management Goveming document The organisatlon Is a charitable company limited by guarantee, incorporated on 22 Juty 2008 and registered as a charity on 17 September 2008. The company was established Ltnder a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required lo contribute an amount not exceedir¢g £1. Recrnltment and appolntment of Members of the Council The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known as members of Ihe Council. The trustees are appointed by recommendation and invitation from current trustees and the charity's management. Invitations are extended to those well known to the sector in which the charity operates. The members of the Council shall be elected at each Annual General Meeting and shall hold offi¢e from the end of the meeting at which they are elected. Members of the Council shall hold office for up to two years and will be eligible for re-election for a fvrther two terms.
CHILD RIGHTS INTERNATIONAL NETWORK - CRIN Company Llmlted by Guarant99 TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Organlsatlonal structure CRIN has a Council of up to 12 members who meet quarterly and are responsible for the strategic direction and policy of Ihe charity. At present the Council has g members (listed on page 11 from a variety of professional backgrounds relevant lo the work of the charity. Overall strategic management of CRIN'S work during the period of this report rested with CRIN'S Co- Directors, Leo Ratledge and Lianne Minasian. The organisation continues to aim lo work wlth less hierarchy and bureaucracy and more shared ownership of work, though ultimate accountability rests with CRIN'S Co-Directors. Arrangements or setting pay and remuneration are determined by our Pay Review Policy, which includes a cost tsf living review and an annual inGrement. This is subject lo funds being available. For benchmarking we refer to annual salary surveys produced by Charity Jobs and Harris Hill. The Cod¢ CRIN 18 a creative human rights organisation focused on children's rights. We press for rights - not tharity - and campaign for a genuine shift in how governments and societies view and treat under- 18s. Using research, policy, art and advocacy to communicate our vision for the future, we encourage people to think critically about the world. Our goal is a world where children's human rights are recognised, respected and enfor, and where every rights violatlDn has a remedy. In 2019 CRIN developed ils CRIN Cocle which sets out the values and principles which guide our work and how we behave as an organisation. The CRIN Code encourages self-refleclion, and an interrogation of not just what we work on, but how we work in upholding our purpose - ensuring that we are challenging intersecty'ng forms of oppression and advancing equty. A constant in how we work is holding ourselves accountable, not just on the practicallles of how we could work more effectively and ethically, but also recognising the meaningful transformations that need to happen in the NGO sector. We are acutely aware that as an international Western organisation based in Europe, there is a history of NGO colonialism, oppression, paternalism and a power imbalance that we cannot ignore. This work 1$ constsnt and includes examining how we can make our processes more participatory, transparent and based on principles of anti-oppression. This includes working with organisations and individuals who are looking lo translate learning into action, specifically on challenging the manifestation and impacts of structural oppression in the work we do and how we work. In this we also want to seek out organisations and individuals who help us grow and consider different perspectives. Our focus since the Code's adoption and in the years lo come is implementation of the Code ensuring we practice what we preach, We have three goals which guide OLtr work.. 1. Children are recognlsed as rights holders For rights to be realised, they first have to be recognised. This requires developing strong policy positions - particularly on new and emerging children's rights issues and pushing for them lo be tsken up in international, regional and national laws and standards. This includes overcoming harmful, paternalistic and adult<entric narratives lo ensure Ghildren are recognised as independent rights htslders. .11 also requires that CRIN, along with the children's rights community. human rights sector and broader society, understand and Gornmunicale about the rights of children in a way that is accessible and meaningful lo everyone that has a role in respecting those rights_ We will pursue this through different communication methods for a range of audiences, including using ari
CHILD RIGHTS INTERNATIONAL NEfwoRK - CRIN Company Limited by Guarantee TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 2. The realisation of ¢hildren'$ rights is a ¢oll¢¢tive respon$iblllty Large scale Change cannot be achieved by any single individual or oryanisation, but comes through a collective effort. We will continue to collaborate with a diverse community of NGOS. advocates, aclivisls, artists. academics, lawyers. campaigners, Slsrvivors of children's rhts violations and other affected communities, recognising and respecting the strengths of each partner and the audiences they are best plad to reach. This community will continue lo expand beyond the children's rights sector and aims lo engage with everyone who has a role to play in realising the rights of children. We recognise CRIN'S role will shift and evolve within this community depending on the issue we are working on and who we are working with. At times, we will be required to coordinate campaigns or coalitions, al others we may tske on a supporting role. 3. Every rights violation has a remedy Identifying hidden and ignored violations of children's rights and caMpaning for official recognition of them has been a signrficant focus of our work, including in our efft)rts to ch211èn elm unit for sexual violence a ainsl children in Latin America. We push for the full recognition of the systemic nature of insb"tutional sexual abuse as a neTrssary step to ending that abuse. In our work on children's access to environmental uslice, we condLt¢t research on how children can use the law to enforce their rights and campaign for stronger and more accessible justice systems for children. Highlights from our work in 2025 1. That children are recognised as rights holders Developing strong policy positions on emerging or neglected children's rights issues and pushing for them to be adopted by international, regional and national policy makers remains central lo our work. During the past year. this work has included progress on a number of children's rtghts issues. Childr8n s rights and the digital environment The devetopment of the digital environment is one of the most important issues of our time. Digital technology is transforming the way children live - and ils uses pose challenges and opportunilies for children's fights, The landscape is complex and rapidly evolving. In Europe, the regulatory landscape has changed quickly in recent years, from the refomi of data protection across the region, through new legislative SpOnSe$ to artificial intelligence, and digital serviTrs. Nats'onal law reform with regards lo the digital environment is also expanding in diverse ways, often with limited engagement with the complexity of how human rights apply to the issues at stake. Discussions are taking place now that will shape children's relation lo technology for decades to come. With our work on thi$ issue, we want lo achieve an approach to digital issues and digital regulats'ons that respects all children's rights. Over the last year we developed our strategy lo children's rights in the digitsl environment, focusing on a five pronged approach, including 11} setting out children's rights approaches lo emerging digital issues, 121 breaking down tensions in the human rights sector, (31 building dialogue with businesses. 141 engaging in policy and law reform processes, and {5} engaging with children via an advisory group of children to inform our own work and support their own. We began implementing this strategy, including by developing a series of articles applying a children's rights approach lo the most significant current issues affecting children in the digital environment. We are also providing expert non-partisan input at regional and national levels. We took part in a consultation on the Council of Europe's Draft Committee of Ministers Recommendation on Al Literacy for Hurnan Rights, Democracy and Social Agency, where we advocated for the explicit inclusion of Childn,$ rights and a clearer focus on the benefits as well as risks posed by Al. We provided evidence for the European Commission's consultation regarding the potential for a Digital Fairness Act, and were inleNiewed for the study supporting the impact assessment.
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN Company Llmited by Guarantee TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Based on our enc tion work, we also joined workshops and interviews in a practitioners, network for the Horizon Europe project SALVUS on ensuring safer justice outcomes in online, including undercover, child sexual abuse investigations. In the UK, we provided evidence for the AlkPaty Parliamentary Group on Children's Online Safety In ui In 'Artificial Intelli ence Harms and Children's Online Safe Children's rights and the environment Climate change and environmental degradation remains an existential threat, so we continue to prioritise our work or7 children's rights and the environment. Our approach to work on these issues is multi-faceted, bul central to it is the development of strong children's rights-respecting climate and environmental policies and that children are seen as an essential part of climate and environmental decisions. Together with some of our Climate Advisers (individuals under the age of 18 who are active on climate issues from different countries around the woddl we attended COP30, the UN climate tslks in Brazil in November, and pushed for strong child right$ respecting policies within the Just Transition negotiation track. Ahead of it, our Climate Advisers wrote this letter lo COP ne otialors and following it, we published a lece unpaCng what COP30 delivered and what it failed to deliver from a children's rights perspective. We also attended the UN Environment Assembly IUNEA-71 in Nairobi in December, which is 8 key environmental space that this year focused on addressing the triple planetary casis of climate change. biodiversity loss and pollution under the theme "AdvanGing sustainable solutions for a resilient planer. We participated with three of our Climate Advisers and focused our advocacy effort5 on a resolution on children and youth participation. Our Climate Adviser from Kenya spoke at a hi h-level side event on how lo advance the human right to a clean. healthy and sustainable environment through a just transition for current generatsons. We continued lo share our expertise and views on intergenerational fairnes5 With EU institutions, especially the European Commission, as part of the Elaboration of the EU Strategy on inlèrgenerational faimess. We were invited lo intervene as a panelisl during a statement and Q&A session al th8 EU Citizens Panel, a far-reaching event gathering citizens and the Commission. On the issue of hazardous chemicals, we continued working on several key chemicals files al the EU level such as pesticides, forever pollutants, REACH, and cosmetics, while 5UPPOrting broader civil society campaigns in Europe. We look part in the campaign for an EU ban on exports of prohibited osilion pesticides, participating in joint NGO actions and co-signing a joint CSO . We provided inputs to the European Commission on the evaluation of the Cosmetic Produc Regulation, highlighting the need lo strengthen the text. In the meantime, the EU institution worryingly proposèd a set of deregulation measures which would lead lo making it easier for companies to use carcinogenic, reproductive and Mutagenic substances in cosmetics and personal care products. In that context, we started discussions with the Office of the UN High Commissioner ft)r Human rights (OHCHR) in Brussels in order to address the risks of this deregulation package for children's health and their rights. In 2025, we also provided inputs to several consultations from the UN Special Rapporteur on toxics and human rights, including on access lo stice and toxics, as well as on the act assessments and the ri hl lo a clean health and sustainable environment. We continued lo publish reports on chil n's access lo environment uslice, which looks at how national law curTenlly protects - or fails to protect - children's environmental rights. We accompanied them where we could with inteNiews with children on what climate justice means to them with the latest interview with our Climate Adviser Shidey from Kenya. We also joined the JusliTr and Environment Network for their panel on the 'Climate Ri hls of Children in Euro e,, focusing on the project's preliminary resutts examining the role of laws and policie5 in PTOtecting - or failing to prote¢t - children when they seek justice in environmental issues.
HILD RIGHTS INTERNATIONAL NEfwoRK - CRIN Company Limited by Guarantee TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 CRIN continued to engage with the Council of Europe on the legal re¢ognttion of the right to a clean, healthy and sustainable environment as part of the ¢ampaign for the legal protection of Ihe right to a healthy environment. We contributed with a focus on children's rights and engaged and ¢ollaborated with Member States, the Parliamentary Assembly of the Council of Europe, Secretariat of the Committee of Ministers and the PACE Nethork for a Healthy Environment. On this topic, we were also pleased to publish this moving piece from our Climate Adviser Niamh from Ireland.. In7a Following the August Plasti¢ Treaty Negotiations in Geneva which we attended. we interviewed tsvo of our new Climate Advisers on Iheir experience being inside the negotiation rooms and their reflections on the breakdown of the talks. Despite the disappointing outcomes Ino treaty adopted) we made strong connections, including by joining the new Youth Plastic Action NeOrk and communicating about the importance ol a strong future treaty to protect children's rights. We also supported our Adviser from Colombia with this article on the Escazu A reernenl which looks at how the agreement presents a key opportunrty for the democratisalion of climate justice in Latin America and the Caribbean. In November we attended the 8th Meeting of the Parties (MOP} to the rhuS Convention, the Convention's highest decision-making forum, in Geneva. This space is parbcularly lvant to children's rights and our work on the environment as il relates to a¢sS to information, publi¢ participation and access lo Justi in environmental matters (see our ex lainer on why the Aarhu$ Convention is important for children's rights), We took part in the MOP to ensure children's rights we meaningfully considered within all three pillars of the Convention. We also co-ofganised a side-event with key civil society allies and Slovenia, to discuss children, youth and Aarhus rights in the light of the growng recognition of the right to a clean. healthy and sustainable environment. National security and armed conflict We continue to focus on how children's rights are impacted by national security concems and by amied conflict. The violations of children's rights within these contexts has been severe and alarmin9. In February we co-hosted (with the Centre for Military Justice and Salute Her UK) a Parliamentary briefing on the back of our report Children in uniform.. A decade of abuse al the Arm Foundation Colle e, which is the UK'S sole initial training site for army recruits bee@n 16 and 17.5 y8ars old_ The report detailed numerous instances of the physical and sexual abuse of recruits and PLJblished the first me testimony of former recruits, inslruclors and parents and guardians of recruits. We also began work to keep the information in the report up to date, with the aim of launching an updat8 in early 2026. Alongsid8 this, we collaborated on an openDemocracy investigation: Inside Brilffsh Am? 's trainin colle e where violent abuse is the norm, which was accomp8nied by our op ed- The most dan us school in the UK.- Ami must end child recruitment. In September we launched To Pmlect or Punish." Children Counter-Terrorism and the Criminal Justice S stem, providing an analysis of the impact on children of the UK'S counter-lerrorism app8ratus. It W85 well received, including by the Independent Reviewer of Terrorism Legislabon in the UK who contributed to a joint webinar belween Garden Court Chambers and CRIN. This report, along with evidence submitted to the UK Home Affairs Select Committee. led to us being called lo give evidence lo the Committee in person, giving an opportunty to explore key issues in more depth. With our armed conflict work we are focusing at the nexus of the climate crisis, environmental degradation, conflict and children's rights. Despite each of these individual areas gelling a lot of attention, the intersection is more neglected. Our first briefing focused on Gaz8 and the environmental degradats'on suffered over the last 18 months as well as the ongoing harms caused (including to children's health) by the destruction. The second briefing will ft)cus on Sudan, looking at the combined impact of the climate crisis and conflict. Our aim is to push international bodies to better recognise and address the combined impact of conflict and climate on children. We continued to speak out where we could on the genocide in Gaza, induding signing on to a letter to the EU to ban rade and business with Israel's ille al settlements and speaking out about kin more than 1 O children,
CHILD RIGHTS INTERNATIONAL NETWORK - CRIN Company Llmlted by Guarantee TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Child-frigndlyjustice We undertook a consultancy with the Council of Europe, drafting a Handbook on child-friendly jusltce in Europe, which is due to be published in April 2026. The Handbook analyses the stale of ¢hild- friendly justice within Coun¢il of Europe members. Childn'S rights and democr8Cy During this year we have had a significant focus on children's disenfranchisement and engagement with democratic processes. This has involved an increased focus on children's right to vote and we continued with work on an upcoming report that will focus on a growing mornenlum to recognise this right, debunk the myths on ageless voting. and suggest what abolishing the voting age would look like in practice. Alongside this, we have been looking at how broader democratic systems ¢an be design to enable the meanir¢gful engagement of children. We fully launched work on children's rights and deliberative democracy, including through trainings, providing bespoke advice on pro¢esses involving children and tsking part in key learning, neorkIng and advocacy spaces. We We invited to deliver ilot trainin worksho s on how to safel and mearsin en e children in citizens, assemblies in Malaga in February to 45 practitioners, policy-makers, ombudspersons, and researchers from across 16 countries. We also partnered with the Federation for Innovation in Democracy IFIDEI and the Knowledge NeOrk on Climate Assemblies IKNOCAI on their s school on climate assemblies where we ran a one-day training on involving children and Co-developed it and ran it alongside a few children and young people who have experience with assemblies, including of our Advisers. Both of these workshops demonstrated the strong desire from parti¢ipanls to learn more on how they could meaningfully involve children in democrab"c processes. We attended the Open Government Partnership Summit in Spain which was 2000+ civil servants, practilionersladvocates working on civic participation, digital transformation, a¢cess to justice, transparency and accountability. We teamed up with our partner Coglobal to run a workshop on children's rights and democracy, includirsg children from the town itself who came to share their experiences being involved in a participatory budgeting project. Following this, we participated in the UN Forum on Democracy, Human Rights and the Rule of Law in Geneva and supported bNO children from Ihe Irish Children and Young People's Assembly on Biodiversity Loss lo speak in fv40 plenaries, and we co-hosted a side event on children's rights and democracy wtth UNICEF and OHCHR_ Our aim was to raise awareness of how children have a right to be involved in democratic spaces like citizens, assemblies - and beyond it being a right. ivs a real opportunity for govemments. We also attended the Democracy R&D annual conference, a neork gathering of about 280 people working on democratic innovation and citizens, assemblies, from across the worfd. We were joined by one of our Climate Advisers who was also a member of the Irish assembly, who shared her experience of the assembly in a workshop that we eo-hosled with Pro Futuris, a Swiss-based democracy organisalion that runs citizens, assemblies with young people. We had a strong tuinout and ran a second workshop for wider civil society for those interested in intergenerational deliberation I cityzens. assemblies. 2. The realisation of chlldren's rights 1$ a collectlve responsibility With chiklren's rights being challenged, or directly under attack, in many corners of the world, il is more important than ever to work together with others. Progress is rarely made alone. We continue lo focus on building connections and collective campaigning, both within and beyond the children's rights sector. We recognise that on almost everything we work on, we need to collaborate to have the impact that we want and that there is no"one-size-fits-811" approach to working as a collective.
CHILD RIGHTS INTERNATIONAL NETWORK - CRIN Company Limltsd by Guaranteg TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Working closely with affected communlties and people with lived experience. Our work to combat im nil for child sexual abuse in reli ious institutions in Latin America continues to be built around partnerships with survivor-led groups across the region. CRIN combines its human rights and advocacy expertise and resourGes wilh the lived experience and national knowledge of grassroots 5urvivor-led groups. Vve've worked wrth survivor-led groups in the region for six years now and each year we have seen the neOrkS, boosted c2paGity lead to an increase in their activity. engagement. outreach and 'profession21isalion" This past year we also saw the expansion to potential new survivors, groups_ In Mexico, following CRIN'S wort(, the country's first survivor-led neOrk of child sexual abuse was formally established, Nirlez desobgdi8nte, and has already collaborated with the Chilean neOrk on joint SearCh. We also began exploring potential partnerships in Guatemala and Costa Rica. CRIN'S role is one of support and allyship, as we do not prerIbe a sel model for collaboration or a strict idea of what activities the neOrkS should do. We lake our lead from the grassroo15 networks Ihem$elves, and this involves CRIN playing to its strengths, supporting those of our partners, and helping to build on the existing work of each network. In June and August 2025, CRIN implemented a comprehensive Legal Advocacy training programme lo strengthen survivor-led nelworks across Latin America in their efforts to challenge inslilutional child sexual abuse and advance accountability mechanisms at national, regional, and international levels. Developed in close consults11n with participatr.ng eOrks, the programme responded to clearly identified needs and priorities, including improved understanding of legal frameworks, practical guidance on strategic litigation, and gre8ter confidence in engaging with UN and Inter-American human rights bodies. Three online sessions held in June introduced 22 survivors and advocates to the foundations of legal advocacy and strategic communication, as well as advocacy before the UN and Inter-American human rights systems. An in-person workshop held in Mexico City in August brought together eight survivors from Ecuador, Bolivia. Aryentina, Mexico. and Chile. Over three days. participants engaged in sessions on gtrategic litigation, intemational standards. Inler-American and UN complaint mechanisms, and advocating for truth commissions. Partner organisations delivered specialised modules, while a dedicated psychologisl facilitated we55b8ing practices and communication guidelines to ensure a safe and supportive environment. The workshops CTealed subslanlial momentum for regional collaboration_ Networks identified a series of concrete opportunities for collective advocacy and earfy follow-up meetings show participants already applying the training. from developing national strategic Siligalion strategies to preparing national campaigns and pelilions. We also communicated key developments on attempts to seek justi, including by publishing an article on recent cases of Clergy abuse in Latin America, comparing the progress being made in Bolivia to a regression in Argentina, where the Supreme Court overturned one of the country's most significant convictions. Another focus of our work is supporting networks in engaging with key advocacy spaces. This year, CRIN supported Ecuador's survivor network in engaging with the UN Committee on the Rights of the Child, resulting in a recommendation lo establish an independent truth commission on Clerical abuse. We also provided technical guidance on the bill's development and addressed the issue in a briefing with the UN Committee on the Rights of the Child to support how the Committee addresses the issue of nab.onal inquirtes within State reviews.
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN Company Llmlted by Guarantee TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Meaningfulty involving ¢hlldren In our work. We are now in the fifth year of collaborating with our Climate Advisers and it remains an integral part of our work- and a way of working we hope to expand to other issues over lime. Their role is in part to advise us on our children's rights and environment work, but also ft)r us to facilitate and support their own campaigning. advocacy and action on human rights, environmental and climate issues. In all that we do, we aim to support them to exercise their agency and speak out on issues important to them- and foster the condrtions needed for their rights to be realised. We currently have len advisers aged 18 and under from the UK, Armenia, Belgium, Colombia, South Africa, Ireland, Kenya, India and Zambia. We continue lo be inspired and motivated by their activism - they push us to think and act critically, wisely and at pa. Over the year we worked with our Advisers on various arb'cles, including on their experience attending key climate or environmental spaces or on their opinions of new or emerging treaties, standards or agrmentS. We also attended various events together and collaix)raled on promoting their rights. perspectives and voices where we could. Working acr09s dlsciplines. We continue to work beyond the civil society sector, as we believe it is important to build connections 8cross disciplines, from legal to art to academia and beyond. We continue to use art in all of our work, with our Art Director creabng new 8rt work. This year we finali5ed plans for an art exhibition at the EU Parliament on children's rights and toxic chemicals. to be held in early March 2026. In August, the Advancin Child Ri hls Slrale alitsn IACRISLI project came lo an end. We continue to maintain the ACRISL website to ensure the knowledge and resources developed continue to be used by the community built during the project. 3. That every rights vÈolatlon has a remedy Our work continues to focus not just on what children's rights require, but ensuring that those rights are enforceable, including through justice systems. In looking at our work with survivor-led groups in Latsn America, Ihere has been significant advancement5 in survivor-led calls for national inquiries into child sexual abuse. Three years ago only the survivors, network in Chile was calling for a national inquiry. Since then the call has also been made by suNivors and organisations in Argentina, Bolivia, Colombia, Ecuador and mex0. CRIN was invited by the African Court on Human and People's Rights to submtt an amicus brief in relation to the Court's proposed Advisory Opinion on climate change, We will submit our obseryations durtng 2026. Financlal review Total income for the year amounted to £641,952 {2024- £528.840) of which £430,930 was restricted_ Our main funders during the year to 31 December 2025 include Wellspring, Oak Foundation, New Venture Fund. The Joseph Rowntree Charitable TrusL and Tides Broad Reach Total expenditure amoLJnted to £912,851 (2024.. £784,902) resulting in a deficit for the year of £{270,8991. There was a surplus of £121,286 related lo restricted funds. We Continue to make savings, where we can, in our support costs. Most staff continue to work from home, and some have started to use the office on a more regular basis. Th8 charity's assets a held primarily in eash on deposit which at 31 December 2025 amounted to £1,203,626. Approximately £476,051 of this balance represents funding received in advance towards the next financial year and which has been Irealed as deferred income. Total funds at 31 December 2025 amounted to £731.598, of which £613,384 was unrestricted and £118,214 was restricted.
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN Company Llmlted by Guarantee TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Principal risks and uncertainties faced by CRIN include withdrawal of funding and the impact this would have. We continue to fundraise and look for new donors lo broaden our funding base. We also need to regularly review our resetves policy to ensure we can meet commitments and planned objectives. Funding Our core funding for the year came from Wellspring, and New Venture Fund. Project funds have been received from Oak Foundation, Tides Broad Reach, and The Joseph Rowntree Charitable TrusL DespTte a narrowing pool of human rights donors, we continued to apply for funding, both for core, project and gIOnal work. Core funding for ehildren's rights-based work and for small organisalions is particul8dy scarce and donors, ftjnding criteria is increasingly focused on child welfare. We are exploring new partnerships where we can share costs with other organisations. The draft fundraising stmtegy explores other options for income generation activities, including Crowdfunding. ReseNes pollcy The CRIN Council, in the updated rtsk register, has agreed lo conb'nue the policy of maintaining free reserves in unrestricted general funds lo cover nine months running costs. As these costs change frequently. this is reviewed and updated at every board meeting. Unreslricled reserves at 31 December 2025 amount to £731,598, and this represents approximately nine months of total expenditure. Rlsk management CRIN has been operational as an independent organisalion since January 2009. At this time, the Trustees established a number of policies and procedures to minimise the risks that the charity may be subject to. CRIN has developed a detailed risk ffgisler, which has been approved by the CRIN council. TTUStees' responsibilities statoment The trustees (who are also directors of Child Rights International Network for the purposes of company lawl are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generalty Accepted Accounts'ng Practice}. Company law requires the truste@s to prepare financial statements for each financial year. Under company law the trustees must not approve the fi'nancial statements unless they are satisfied that they give a true and fair view of the stale of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to.. select suitable accounting policie5 and then apply them consistently- observe the methods and principles in the Chaiilies SORP 2019 IFRS 102)- make judgements and estimates that are reasonable and piudent., stale 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 charitable company will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any lime the financial position of the charitable company and enable them to ensure that the financial statements comply wÉth the Companie5 Act 2006. They are also responsible for SaUarding the assets of the charitable company and hen¢e for taking reasonable steps for the prevention and detection of fraud and other irregularities. 10
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN Company Limited by Guarantee TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 In so far as the trustees are aware.. there is no relevant audit infom)alion of which the charitable company's auditor is unaware,. and the Iruslees have taken all steps that they ought to have taken lo make themselves aware of any relevant audit information and to establish that the auditor is aware of Ihal information. Audltors Kingston Burrowes Audit Ltd have confirmed their willingness lo be re-appointed as the charitable company's audrtor. This report has been prepared in accordance the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by the Board of Trustees on 15 April 2026 and signed on its behalf by.. 14T Margaret Tulte (Chairl Trustee
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF: CHILD RIGHTS INTERNATIONAL NETWORK- CRIN Opinlon We have audited the financial statements of Child Rights Intemational Neork- CRIN Ilhe 'charilable company'l for the year ended 31 December 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framewo that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements.. give a true and fair view of the state of the charitable company's affairs as at 31 December 2025, and of its incoming resources and application of resources, including its income and expenditure, for the year then end8d', have been properfy prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepa in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance wf(h International Standards on Auditing {UKI IISAS {UKII and applicable law. Our responsibilities under those standards are fvrther described in the Auditor's responsibilities for the audit of the financial ststements 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 FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audrt evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern We have nothing to report in respect of the ft)Ilowing matter5 in relation to which the ISAS {UKI require us to report to you where.. the truslees, use of the going concem basis of accounting in the preparation of the financial statements is not appropriate,. or the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charitable company's ability lo ¢onlinue lo adopt the going concern basis of accounting for a period of at least tsvelve months from the dale when the financial statements are authorised for issue. Othgr infomiation The Iruslees are responsible ft)r the other information. The other inforrnation comprises the information included in the trustees, annijal reFK)rt, other than the financial statemertls and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly staled in our report, we do not expres5 any fomi of assurance conclusion thereon. In connection with our audit of the financial staternen15, our responsibilty is to read the other information and, in doing so, consKler whether the other infotmation is rnaterialty inconsistent with th8 financial stslements or our knowledge obtsined in the audit or otherwise appears lo be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misslatemenl in the financial statements or 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 lo reF)Ort in this regard. 12
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF: CHILD RIGHTS INTERNATIONAL NETWORK- CRIN .ICont'd Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audiL' the information given in the trustees, report (incorporating the directOf5' report) for the financial year for which the financial statements are prepared is consistent with the financial statements- and the directors, report has been prepared in accordance with applicable legal requirements. Matters on whlch we are required to report by exception In the Iht of our knowledge and understanding of the charttsbte ¢orrtpany and its environment obtained in the course of the audit, we have not identified material misstatements in the directors. report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept, or retums adequate for our audit have not been received from branches not visited by us., or the financial statements are not in agreement with the accounting records and returns., or certain disc5osures of directors, remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit,. or the Iruslees were not entitled lo 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 trustees, responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financi81 statements and for being satisfied that they give a true and fair view, and for Such internal control as the trustees determine is necessary to enable the preparation of financial statemenls that are free from materi81 misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concem, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting Ltnless the trustees either intend to liquidate the charitable company or to cease operation5, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financlal statements Our objectives are to obtain reasonable assurance about whether the ffnancial statements as a whole are free frorn material misstatemer¢t, whether due to fraud or error, and lo issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guafanlee that an audit conducted in accordance with ISAS IUKI will always detect a material misstalemenl when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expe¢led lo influence the economic decision$ of users taken on the basis of these financial statements. A further descripb'on of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at.. www.frc.org.uklaudilorsresponsibililies. This desCptIon forms part of our auditor's report. 13
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF: CHILD RIGHTS INTERNATIONAL NETWORK- CRIN .ICont'd Us0 of our rgport This reFXIrt is made solely to the charitable company's members, as a body, in accordance with Chaptef 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 slate to them in an audilorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibilty to anyone other than the charilable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Kevin Fisher BA FCA CTA {Senior Statutory Auditor) For and on behalf of Kingston Burrowes Audit Ltd 308 Ewell Road Surbilon Surrey KT6 7AL 2026 14
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN STATEMENT OF FINANCIAL ACTIVITIES (Incorporating Income and Expenditure Account) FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestricted Restrithed Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 Notes Income from: Charitable activities Investments- income Other income 149,726 21,710 39,586 430,930 580,656 21,710 39,586 468,811 33,385 26,644 211,022 430,930 641,952 528,840 Expenditure on: Charitable Activities 603,207 309,644 912,851 784,902 603,207 309,644 912,851 784,902 Net Incomellexpenditurg) Transfers tseeen ftjnds 1392.185) 121,286 {270,8991 (256,0621 Net movement in funds {392,185} 121,286 1270,899) 1256,0621 Reconciliation of funds Balance brought forward 1,005,569 13,0721 1.002.497 1,258,559 Balance carried forward £613,384 £118.214 £731,598 £1,002,497 All income and expenditure is derived from continuing activities. The Statement of Financial Activities Includes all gains and losses recognised durFng the year. The Notes form part of these Financial Statements. 15
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN BALANCE SHEET AS AT 31 DECEMBER 2025 Notes 2025 2024 Flxed Assets Tangible assets 190 380 Current Assets Debtorg Cash at bank and in hand 21,060 1,203,626 21,422 1,367,784 1,224,686 1,389,026 Creditors: amounts falling due withln one year 10 493,278 387,089 Net Current Assets 731,408 1,002,117 NET ASSETS £731,598 £1.002,497 Represented by: FUNDS Restricted Unrestricted 12 12 118,214 613,384 {3,0721 1,005,569 £731,598 £1,002,497 These Financial Statements have been prepared with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. The Financial Statements were approved by the Trustees on 15 April 2026 and signed on their behalf by: Margaret Tuile Chair The Notes form part of these Financial Statements. 16
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 Cash flows from operating activities: Net movement in funds per statement of financial activitie5 1270,899) 1256,062} Adjustments for.. Depreciation Profit on disposal of tangible fixed assets Bank interest receivable {Increaselldecrease in debtors {Decreasellincrease in creditors 190 190 121,710) 362 106,189 (33,3851 7,169 90,006 Nat cash (used in) /provlded by operating activitles 1185,8681 {192,0821 Cash flows from Investlng activitlgs: Bank interest received Purchase of tsngible fixed assets Proceeds from disposal of tangible fixed assets 21,710 33,385 15701 Net cash provided by/(used in) investlng activities 21,710 32,815 Change in cash and cash equlvalents in the year 1164,1581 1159,2671 Cash and cash equwalents brought fOard 1,367,784 1,527,051 Cash and cash equivalents carrled for•vard £1,203,626 £1.367,764 Anatysls of cash and cash equlvalents 2025 2024 Cash al bank £1,203,626 £1,367,784 17
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1. ACCOUNTING POLICIES a) Basls of preparatlon The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice. The fi'nancial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity. The significant accounting policies applied In the preparation of these financial statements are set out below. These policies have been conslstenlly applied tr) all years presented unless otherwise stated. bl Fixed a$sets Tangible fixed assets are stated at cost less depwiation. Fixed assets Costing less than £500 are not capilalised. Depreciation is provided on fixed assets al rates calculated to write off the cost of each asset, less any estimated residual value, over their expected useful lives as follows'.- Fumiture and fittings Computer equipment 5 years straight line 3 years straight line c) Income recognition Income is In¢lLJded In Ihe Statement of Financial Activities when the charity is entitled to the income after any performance conditions have been met, the amount can be measUd reliably and it is probable that the income will be received. Grant income is recognised in accorclance with agreed budgets and specffied timeframes. Amounts received but which relate to future reporting periods are accounted for as deferred income. In the case of mulli-year grants, the aggregate amount of future instalments not yet received or accrued and which are subject to satisfactory performance is disclosed as a contingent asset. dl Expendlture recognltlon Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related lo the category. Expenditure is recognised where there is a legal or constructive obligation to make payments lo third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Expendrture is included under the heading 'Charilable activities, which includes all costs direcuy associated with meeting the ¢harity's objectives and also those costs necessary to support such activities. Irrecoverable VAT is charged as a cost against the associated expense heading. e) Financlal instruments Debtors and creditors with no slated interest rate and which are re1vable or payable within one year are recorded al transaction price. Any losses arising from impairment are recnISed in expenditure. 18
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Icontd... 1. ACCOUNTING POLICIESlcontd... n Funds Unrestricted fvnds are available for use al the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been sel aside by the trustees for particular PLJrposes. Restricted funds are funds which are lo be used in accordance with specific restriction$ imposed by donors or which have been raised by the charity for particular putposes. gl Penslons The charity operales a defined contribution pension s¢heme open to employees with an Employer's Contribution fixed at 5.5 /0 of gross salary. Employees can voluntarily contribute to the scheme at a level decided by them. Employees wishing to opt-out may do so. The tx)ard of trustee5 h8s agreed to allow staff members to operate an alternative pension scheme to be agreed with the management al a Council mèetr'ng. Contributions payable lo the scheme are charged as an expense in the period to which they relate. h) Operating Leases Operating lease payments are charged tci the Statement of Financial Activities on a straight line basis over the period of the lease. i) Foreign Cungncies Transactions in foreign currencies are recorded at the rate of exchange ruling at the date of the transaction. In the case of multi-year grants reTrived in instalments, exchange gains and losses are calculated by reference to the exchange rate prevailing at the lime the grant was awarded. Monetary assets and liabilities denomirbated in foreign currencies are translated at the rate ruling at the balance sheet date. All exchange gains and losses aro recognised in the Statement of Financial Activities. 2. INCOME FROM CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Total 2025 Tolal 2024 Grants and Contracts The Joseph Rowntree Charitable Trust oak Foundab"on Wellspring European Glimale Foundation Ford Foundation Tides Broad Reach New Venture Fund Global Campus of Human Rights Safer Futures Hub 60,000 316,119 60,000 316,119 140,527 16,394 9,199 34,173 60.000 159.321 179.404 140,527 16,394 9.199 34,173 37,217 28,027 4,098 744 4,244 4,244 £149,726 £430,930 £580,656 £468,811 Of the £468,811 recognised in 2024, £208,175 related to unrestricted funds and £260,636 to restricted funds. 19
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 lcontd... 3. OTHER INCOME Unrestricted Restricted Funds Funds Total 2025 Total 2024 Rent recharged Gifts and donations Legacy Consultancy Expenses reimbursed 13,744 7,886 13,744 7,886 12,532 3,425 10,322 365 5,973 11,983 5,973 11,983 £39,586 £Nil £39,586 £26,644 All of the £26.664 recognised in 2024 was related to unrestricted funds. 4. EXPENDITURE ON CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Total 2025 Total 2024 Direct Costs Salaries, fees and related costs Activities costs Foreign exchange losses Grants paid 550,636 31.178 123,7741 200,643 25,768 751,279 56.946 {23,7741 75,405 677,036 35,129 {19,273) 50,000 75,405 £558,040 £301,816 £859.856 £742,892 Support Costs Premises costs Office and administration costs Website, computer and IT costs Governance (see note 51 26,945 11,726 2,246 4,260 2,800 4,528 250 250 29,745 16,254 2,496 4,500 13,496 15,852 8,582 4,080 45,167 7,828 52,995 42.010 £603,207 £309,644 £912,851 £784,902 Of the £784,902 recognised in 2024. £467,892 was charged lo unrestricted funds and £317,010 10 restricted funds. All expenditure relates to the charitable company's core activity of child rights advocaGy. 20
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Iconld... 5. GOVERNANCE COSTS 2025 2024 Auditors ftmuneration - Audit servi$ Non-audrt servi¢es 3,600 900 3,380 700 Council meetings £4,500 £4,080 6. STAFF COSTS 2025 2024 Wages and salaries Social security Pension costs {defined contribution schemes) 431.764 42.715 23,323 395,300 35,377 20,355 £497,802 £451,032 The average number of employees in the year was 1212024 .- 101. The average number based on 11 time equivalents was 812024 '. 91. 2 employees re¢eived tolal employee benefits {excluding employer pension costs) in excess of £60,000 in the year12024 .' 21. The Trustees were not remunerated during the year or the preceding year. No trustees {2024 '. Nil) were reimbursed £Nil12024 '. £Nill for travel and accommodation expenses. The total amount of employee benefits ceived by key management personnel was £131,511 12024.. £126,587). Under FRS102, employee benefits include gross salaries, employerfs National nsurance contributions and employer's pension contributions. 7. NET INCOME Net income is staled after chargingllereditingl.. 2025 2024 Auditor's remuneration Depreciation Operating lease rentals 4,500 190 28,361 4,080 190 12.622 21
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 l¢onld... 8. TANGIBLE FIXED ASSETS Office Furniture Computer Equipment Total Cost Al 1 January 2025 Additions 1.049 12,408 13,457 At 31 December 2025 1,049 12,408 13,457 Depreciation At 1 January 2025 Charge for the year 1,049 12,028 190 13,077 190 At 31 December 2025 1,049 12,218 13,267 Net Book Value At 31 December 2025 £Nil £190 £190 Al 31 December 2024 £Nil £380 £380 9. DEBTORS 2025 2024 Prepayments Other debtors Accrued income 4.180 6,880 10.000 4,543 6,879 10,000 £21,C60 £21,422 10. CREDITORS: Amounts falling due within one year 2025 2024 Tax and Social Security Accruals Deferred income Other creditor5 9.467 4,320 476,051 3.440 9.200 4,020 370,429 3,440 £493,278 £387,089 22
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Iconld 10. CREDITORS: Amounts falllng due within one yearlcontd Balance al l January 2025 Balance at 31 Dember 2025 Additions in the year Released lo income Analysls of deferred income Wellspring Tides Broad Reach Ford Foundation Oak Foundation 148,225 29.188 188,614 33,090 112,157 295,446 163,943 34,278 9,346 316,118 172,896 28,000 102,811 172,344 193.016 £370.429 £629,307 £523.685 £476,051 Deferred income relates to grant income received in advance of the next financial year. 11. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Funds Restricted Funds Total Funds Fixed assets Current assets Current liabilities 190 906,129 1292,9351 190 1,224,686 493,278 318,557 {200,3431 As at 31 December 2025 £613,384 £118,214 £731,598 Comparative information for the analysis of net asset5 between funds in the previous year is as follows". Uftrestrted Funds Restricted Funds Tot81 Funds Fixed assets Current assets Current liabilities 380 1,170,075 {164,8861 380 1,389,206 1387,0891 219,131 1222,2031 As at 31 December 2024 £1,005,569 £13,072) £1,002,497 23
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Icontd... 12. NIOVEMENT IN FUNDS Balance al 1 January 2025 Balance At31 December 2025 Incom8 Expenditure Transfers Unrestricted Funds General Funds 1.005,569 211,022 1603,2071 813,384 Re8tri¢ted Fund8 Ending Impunity for Sexual Violence Ending Violation of ChiSdren's Rights Protecting Children from harmful Chemicals in the EU and beyond Strengthening Children's meaningful participation and representation across climate governance and deliberative democracy frameworks Advancing Children's Rights strategic Litigation Children's Rights Approach to Encryption {19,2871 316,119 4,895 60,000 (183,2071 163,0701 113,625 1,825 5,669 34.173 142,5871 12,745) 16,394 {20,78D} 14,3861 5,350 4,244 9,594 301 301 Su&totals {3,0721 430.930 {309,6441 118,214 £1,002,497 £641,952 £1912,8511 £Nil £731,598 Csl Fellowship CRIN received the net assets of the charity 'Child Soldiers International, which shut down in June 2019. These funds were used to support the pilot of the arttstic fellowship on children's rights. Ending Impunity for Sexual Violence CRIN received a grant towards the project 'Ending Impunity for Sexual Violence against Children in Latin America,. Ending Military Recruitment CRIN received a grant towards the project'Ending the Military ReCltment of Children in the UK,. Endlng Wiolatton of Childrgn's Rights CRIN reIved a grant towards the project 'Ending the violation of ¢hildren's rights ft)r nattonal se¢urity purposes,. Building Internal Capacity CRIN received a grant to build tts individual and collective capacity on strategic future thinking- communication and collaboration", and organisalional culture and practices on diversity, equity and inclusion. Access to Justlce for Chlldren's Rlghts To support design and translation of materials produced as part of the project on access lo justice for children's environmental rights. strengthening Children's meaningful participation and representation across climate governance and deliberative democracy frameworks Funding to support the development of survivor's groups in Latin America and development of advocacy and campaigning tools for establishing national inquiries Into child sexual abuse. 24
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 contd 12. MOVEMENT IN FUNDSlcontd Advanclng Children's Rights Strategic Litigalion A contribution to a joint project lo map the use of Child Rights Strategic Litigation ICRSLI, build a network of organisations conducting CRSL and develop a child rights respecting mcmjel for stralegic litigation. Children's Right Approach to Encryption To develop legal and policy response lo encryption that takes all children's rights seriousw, from freedom of expression and privacy to protection from violence and use this as a basis for joint advocacy. ComparatNe infomiation for the movement in funds in the previous year is as follows.. Balance al 1 January 2024 Balance At31 Dernber 2024 Income ExpendltL¢re Transfers Unr8stricted Funds General Funds 1,205.930 268,204 1457,892} 1673) 1,005,569 Restricted Funds Ending Impunity for Sexual Violen Ending Violation of Children's Rights Protecting Children from harmful Chemicals in the EU and beyond Ending Child Sexual Exploitation and Abuse Advancing Children's Rhts Strategic Litigation Children's Rights Approach to Ertcryplion 27,812 19,677 159,321 60,000 1206,420} {74,782} {19,2871 4,895 2,071 37,217 (33,619) 5,669 1,516 12,1891 673 1,252 4.098 5,350 301 301 SulFtolals 52,629 260,636 {317,0101 673 13,0721 £1,258,559 £528,840 £784.902 £Nil £1,002,497 13. TAXATION The charity is exempt from taxation on income and gains to the ext6nt that these are applied to its charitable objects. 14. COMPANY STATUS The charity is also a prtvate company INO. 066533981, limited by guarantee and registered in England and Wales. Each member is liable to contribute a sum not exedIng £1 in the event of the company being wound up. The address of the registered office is given in the'Reference and Administrative Details, section of the Trustee's Annual Report on Page 1. 25
CHILD RIGHTS INTERNATIONAL NETWORK- CRIN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 contd.. 15. CONTINGENT ASSETS The charity has been awarded several multi-year grants, however, not all of the funds awarded have been recognised as income due lo the policy of recognising income in accordance with agreed budgets and specifi'ed timeframes. The total grant income awarded but not yet received amounts to £572,35012024'. £1.005,1111. 16. OPERATING LEASE COMMITMENTS Minimum lease payments under non4an¢ellable operaty'ng leases fall due a$ follows.. Land and Bulldlngs 2025 2024 Operating leases payable within.. 1 year 1-5 years £13,104 £Nil £13,104 £Nil 26