2025-08-31-accounts - Moroccan Children's Trust

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Trustees' Annual Report (TAR)

For the Period: 01/09/2024 to 31/08/2025

1. Reference and Administrative Details

Charity Name: Moroccan Children's Trust
Registered Charity Number: 1127739
Company Registration Number: 06647591
Principal & Registered Office: Flat E5, Belvedere, 152-158 Dyke Road, Brighton, BN1 5PA
Core Partner Organisation : Fondation Amane pour la Protection de l'Enfance (FAPE), Taroudant, Morocco

2. Structure, Governance, and Management

Governing Document: Memorandum and Articles of Association.
Constitution: Charitable Company.
Organisational Structure and Governance: The charity is overseen by a Board of Trustees who meet regularly to manage strategic direction, compliance, and international partnership allocations.
Partnership Approach: The Trust operates via a close, long-standing relationship with FAPE in Morocco. In addition to strict financial monitoring, trustees and advisors feed international expertise directly into partner project committees to co-design, evaluate, and scale child protection frameworks.

3. Objectives and Activities

Charitable Objects: To act as a resource for vulnerable children and young people up to the age of 25 living in Morocco by providing advice, assistance, educational resources, and social support to relieve poverty and develop their long-term capabilities.
Main Activities for Public Benefit: During the 2024–2025 reporting period, the Trust explicitly prioritised the financial and operational stability of the Foster Care Project ( Familles d'Accueil ). Alongside this core funded initiative, the Trust actively sustained all integrated child protective operations at Centre Amane by embedding strategic expertise, safeguarding guidance, and capacity building within various programme steering committees.

4. Achievements and Performance

Core Funded Focus: The Foster Care Project ( Familles d'Accueil )

The Trust continued to champion family-based alternatives to child institutionalisation in Southern Morocco:

Direct Placements: Successfully supported 5 children in stable, secure, and loving foster family environments.
Sustainable Sponsorship: Cultivated a network of 8 dedicated international regular sponsors whose monthly contributions directly underpin the therapeutic, educational, and medical needs of placed children.
Social Work Oversight: Fed technical expertise into the matching and preplacement evaluation workflows, allowing social work teams to manage safe transitions from local residential institutions to foster homes.

Committee Representation & Cross-Cutting Partner Impacts

Through active technical advisory roles within FAPE’s internal project committees, the Trust's expertise directly enhanced a holistic ecosystem that achieved the following milestones during the year:

Child Protection Unit (UPE Amane): Oversaw the intake and management of 234 community-led child protection alerts . Relational social work interventions directly stabilised families encompassing 54 vulnerable children (37 boys, 16 girls) and 53 adults .
Civil Registration & Legal Aid: Advised on individualised case navigation, resulting in 123 civil status cases processed, and 34 individuals successfully registered into the state system—granting them fundamental access to national education and healthcare subventions (AMO/CNSS).
Street Outreach & Community Liaison: Guided the operational rhythm of 38 street patrols and 40 formal coordination meetings with municipal actors, local judiciaries, and schools to optimise formal child safety nets.
Women's Participatory Group: Supported the execution of 17 community workshops for 22 regular female participants , using peer dialogue and positive parenting strategies to actively mitigate risks of child neglect and abandonment.

Extended Humanitarian & Youth Initiatives

The Trust's steering input assisted our local partner in rolling out targeted, grant-funded strategic projects:

Earthquake Recovery & Long-term Psychosocial Care: Sustained protection channels for families hit by the regional earthquake. Interventions reached 3,199 individuals across supported douars via 17 Child-Friendly Spaces , where 17 community leaders were explicitly trained in rights-based trauma responses.
Community Resilience (Launched October 2024): Collaborated on the Reconstruire la Résilience project with the Centre for Disaster Philanthropy (CDP), establishing mobile support units that completed 60 psychosocial visits and 8 technical workshops across 10 target villages , benefiting 2,205 rural residents.
Youth Participation (Launched August 2024): Guided the Bach Hta Hna Ncharko programme funded by Enabel, which successfully mobilised 20 young local leaders into a shadow communal youth council through 6 specialised training workshops on participatory democracy.

5. Financial Review

Partner Contribution Context: During this operational cycle, the Moroccan Children's Trust’s direct financial allocations accounted for 7.9% of the total international and institutional funding received by our local partner, FAPE.
• Targeted Spend: Financial resources supplied by the Trust were systematically channelled into direct foster care provisions, social work monitoring tools, and cross-border project management parameters.

REGISTERED COMPANY NUMBER: 06647591 (England and Wales)
REGISTERED CHARITY NUMBER: 1127739

Report of the Trustees and

Unaudited Financial Statements
for the Year Ended 31 August 2025

for

Moroccan Children's Trust

Clayton & Brewill
Chartered Accountants
Cawley House
149-155 Canal Street
Nottingham
Nottinghamshire
NG1 7HR

Moroccan Children's Trust

`Contents of the Financial Statements for the year ended 31 August 2025`

	`Page`	`Page`	`Page`
`Report of the Trustees`		`1`
`Independent Examiner's Report`		`2`
`Statement of Financial Activities`		`3`
`Balance Sheet`		`4`
`Notes to the Financial Statements`	`5`	`to`	`8`
`Detailed Statement of Financial Activities`		`9`

Moroccan Children's Trust

`Report of the Trustees for the year ended 31 August 2025`

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006, present
theirreportwiththefinancialstatementsofthecharityfortheyearended31August2025.The trustees
haveadoptedtheprovisionsofAccountingandReportingbyCharities:Statementof Recommended
PracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimited company,
limited by guarantee, as defined by the Companies Act 2006.

`REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number`

06647591 (England and Wales)

`Registered Charity number`

`Registered office`

29 Marlborough Road
London
SW19 2HF

`Trustees`

O Roy
C E Hands
A Belorf
S H Booth
M M C Brichard
N J A Denison
S L Sibley

`Independent Examiner`

Clayton & Brewill
Chartered Accountants
Cawley House
149-155 Canal Street
Nottingham
Nottinghamshire
NG1 7HR

Approved by order of the board of trustees on .... 15/05/2026 ................. and signed on its behalf by:

.....................................................
O Roy - Trustee

Page 1

Independent Examiner's Report to the Trustees of
Moroccan Children's Trust

`Independent examiner's report to the trustees of Moroccan Children's Trust ('the Company')`

IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
31 August 2025.

`Responsibilities and basis of report`

Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw) you
areresponsibleforthepreparationoftheaccountsinaccordancewiththerequirementsof the
Companies Act 2006 ('the 2006 Act').

HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart 16
ofthe2006Actandareeligibleforindependentexamination,Ireportinrespectofmyexamination of
yourcharity'saccountsascarriedoutunderSection145oftheCharitiesAct2011('the2011Act'). In
carryingoutmyexaminationIhavefollowedtheDirectionsgivenbytheCharityCommission under
Section 145(5) (b) of the 2011 Act.

`Independent examiner's statement`

Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentionin connection
with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

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

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.

Yvonne Jackson Bsc (Hons) FCA

Clayton & Brewill
Chartered Accountants
Cawley House
149-155 Canal Street
Nottingham
Nottinghamshire
NG1 7HR
Date: .............................................

Page 2

`Moroccan Children's Trust`

`Statement of Financial Activities for the year ended 31 August 2025`

`Unrestricted` `Restricted` `fund` `funds` `Notes` `£` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `36,825` `-` `Other trading activities` `2` `3,674` `-` `Investment income` `3` `58` `-` `Total` `40,557` `-` `EXPENDITURE ON` `Charitable activities` `Charitable activites` `38,331` `-` `NET INCOME/(EXPENDITURE)` `2,226` `-` `RECONCILIATION OF FUNDS` `Total funds brought forward` `5,689` `-` `TOTAL FUNDS CARRIED FORWARD` `7,915` `-`	`2025` `Total` `funds` `£` `36,825` `3,674` `58` `40,557` `38,331` `2,226` `5,689` `7,915`	`2024` `Total` `funds` `£` `22,479` `21,014` `103` `43,596` `60,467` `(16,871)` `22,560` `5,689`

The notes form part of these financial statements

Page 3

`Moroccan Children's Trust`

`Balance Sheet 31 August 2025`

`Unrestricted` `Restricted` `fund` `funds` `Notes` `£` `£` `CURRENT ASSETS` `Cash at bank` `8,935` `-` `CREDITORS` `Amounts falling due within one year` `6` `(1,020)` `-` `NET CURRENT ASSETS` `7,915` `-` `TOTAL ASSETS LESS CURRENT` `LIABILITIES` `7,915` `-` `NET ASSETS` `7,915` `-` `FUNDS` `7` `Unrestricted funds` `TOTAL FUNDS`	`2025` `Total` `funds` `£` `8,935` `(1,020)` `7,915` `7,915` `7,915` `7,915` `7,915`	`2024` `Total` `funds` `£` `6,673` `(984)` `5,689` `5,689` `5,689` `5,689` `5,689`

ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompanies Act
2006 for the year ended 31 August 2025.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsforthe year
ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicable to
charitable companies subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
............................................. and were signed on its behalf by:

.............................................
O Roy - Trustee

The notes form part of these financial statements

Page 4

Moroccan Children's Trust

`Notes to the Financial Statements for the year ended 31 August 2025`

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunder FRS
102,havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'Accounting and
ReportingbyCharities:StatementofRecommendedPracticeapplicabletocharities preparing
theiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUK and
RepublicofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102 'The
FinancialReportingStandardapplicableintheUKandRepublicofIreland'andtheCompanies Act
2006. The financial statements have been prepared under the historical cost convention.

`Income`

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhas entitlement
tothefunds,itisprobablethattheincomewillbereceivedandtheamountcanbe measured
reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefits will
berequiredinsettlementandtheamountoftheobligationcanbemeasuredreliably. Expenditure
isaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregate all
costrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadings they
have been allocated to activities on a basis consistent with the use of resources.

`Taxation`

The charity is exempt from corporation tax on its charitable activities.

`Fund accounting`

Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretion of
the trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular
restricted purposes.

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotesto the
financial statements.

`2. OTHER TRADING ACTIVITIES`

`Fundraising events` `3.` `INVESTMENT INCOME` `Deposit account interest`	`2025` `£` `3,674` `2025` `£` `58`	`2024` `£` `21,014`
		`2024` `£` `103`

continued...

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Moroccan Children's Trust

`Notes to the Financial Statements - continued for the year ended 31 August 2025`

`4. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31August2025nor for
the year ended 31 August 2024.

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended31August2025norfortheyear ended
31 August 2024.

`5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

		`Unrestricted`	`Restricted`	`Total`
		`fund`	`funds`	`funds`
		`£`	`£`	`£`
	`INCOME AND ENDOWMENTS FROM`
	`Donations and legacies`	`22,479`	`-`	`22,479`
	`Other trading activities`	`21,014`	`-`	`21,014`
	`Investment income`	`103`	`-`	`103`
	`Total`	`43,596`	`-`	`43,596`
	`EXPENDITURE ON`
	`Charitable activities`
	`Charitable activites`	`60,467`	`-`	`60,467`
	`NET INCOME/(EXPENDITURE)`	`(16,871)`	`-`	`(16,871)`
	`RECONCILIATION OF FUNDS`
	`Total funds brought forward`	`22,560`	`-`	`22,560`
	`TOTAL FUNDS CARRIED FORWARD`	`5,689`	`-`	`5,689`
`6.`	`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`
			`2025`	`2024`
			`£`	`£`
	`Accrued expenses`		`1,020`	`984`
`7.`	`MOVEMENT IN FUNDS`
			`Net`
			`movement`	`At`
		`At 1.9.24`	`in funds`	`31.8.25`
		`£`	`£`	`£`
	`Unrestricted funds`
	`General fund`	`5,689`	`2,226`	`7,915`
	`TOTAL FUNDS`	`5,689`	`2,226`	`7,915`

continued...

Page 6

Moroccan Children's Trust

`Notes to the Financial Statements - continued for the year ended 31 August 2025`

`7. MOVEMENT IN FUNDS - continued`

Net movement in funds, included in the above are as follows:

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Incoming` `Resources` `Movement` `resources` `expended` `in funds` `£` `£` `£` `40,557` `(38,331)` `2,226` `40,557` `(38,331)` `2,226`

`Comparatives for movement in funds`

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Net` `movement` `At 1.9.23` `in funds` `£` `£` `22,560` `(16,871)` `22,560` `(16,871)`	`At` `31.8.24` `£` `5,689`
		`5,689`

Comparative net movement in funds, included in the above are as follows:

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Incoming` `Resources` `Movement` `resources` `expended` `in funds` `£` `£` `£` `43,596` `(60,467)` `(16,871)` `43,596` `(60,467)` `(16,871)`

TheVolunteerProgrammesupportspeoplewhowishtovolunteerforthecharityin Morocco.
Thoseindividualsmakeafinancialcontributiontotheirlivingcostsandthecharityprovides board
and lodging, and practical support for their volunteering whilst they are in Taroudannt.

CentreAmaneisthecharitiessocialworkcentreforchildrenandfamiliesin difficult
circumstances.Thisensurescaregivershavethecapacitytocarefortheirchildren independently.
Theybelieveindeinstitutionalisation,theideathatchildrenthrivebestinsafeandloving home-
notresidentialcentres.Throughgatekeepingpractices,theykeepfamiliestogetherby providing
the support required for them to stay together.

continued...

Page 7

Moroccan Children's Trust

`Notes to the Financial Statements - continued for the year ended 31 August 2025`

`8. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 31 August 2025.

Page 8

`Moroccan Children's Trust`

`Detailed Statement of Financial Activities for the year ended 31 August 2025`

	`2025`	`2024`
	`£`	`£`
`INCOME AND ENDOWMENTS`
`Donations and legacies`
`Donations`	`29,136`	`11,509`
`Standing orders`	`5,978`	`6,094`
`Fostering`	`1,711`	`4,876`
	`36,825`	`22,479`
`Other trading activities`
`Fundraising events`	`3,674`	`21,014`
`Investment income`
`Deposit account interest`	`58`	`103`
`Total incoming resources`	`40,557`	`43,596`
`EXPENDITURE`
`Charitable activities`
`Accountancy`	`1,170`	`984`
`FAPE`	`37,032`	`59,348`
`Other`	`100`	`100`
`Charges`	`29`	`35`
	`38,331`	`60,467`
`Total resources expended`	`38,331`	`60,467`
`Net income/(expenditure)`	`2,226`	`(16,871)`

This page does not form part of the statutory financial statements

Page 9