2023-12-31-accounts - Street Child United

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REGISTERED COMPANY NUMBER: 07804893 (England and Wales) REGISTERED CHARITY NUMBER: 1144951

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

Street Child United

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Street Child United Contents of the Financial Statements for the Year Ended 31 December 2023

	Page
Report of the Trustees	3 to 17
Independent Examiner's Report	18
Statement of Financial Activities	19
Balance Sheet	20
Cash Flow Statement	21
Notes to the Financial Statements	22 to 27

Street Child United Report of the Trustees for the Year Ended 31 December 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).

Since the company qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director’s Report) Regulations 2013 is not required.

OBJECTIVES AND ACTIVITIES

Public Benefit: In setting objectives and planning activities, the board of trustees has paid due regard to the published guidance from the Charity Commission on the public benefit requirement under the Charities Act 2011.

Our vision is a world where every child can access their rights, no matter their background.

Our mission is to tackle the widespread stigma street-connected children face and raise awareness and understanding of their situation, so they are protected, respected and supported to realise their fullest potential.

Street Child United (SCU) is a charity that opportunistically leverages high profile sport, cultural and art events to create a platform to advocate for street-connected children. We hold global sporting events for former street children before the world's biggest sports events, including the FIFA World Cup in Qatar 2022, Russia 2018, Brazil 2014 and South Africa 2010; the ICC Cricket World Cup in India 2023 and England & Wales 2019 and the Olympics in Rio de Janeiro in 2016.

At these events, SCU holds child-friendly Congress sessions - led by street children and facilitated by former street children and project leaders - where the young people share experiences, highlight issues, and are empowered as ambassadors to advocate for change, sharing their stories and recommendations with the world's media. Volunteers play a significant role in SCU events by providing necessary resources across a number of roles including general support, arts, medical, communications and event facilitation.

SCU supports partner projects in countries across the world by gathering staff from those projects together for biennial summits, where they share experiences and challenges. We also work with other partners including Save the Children, the Consortium for Street Children and StreetInvest, to advocate for lasting legislative changes.

In addition to events, SCU also delivers dedicated programmes to provide further opportunities and support for children living/working in street situations. The programmes are funded, tailored and delivered in collaboration with partner organisations according to the beneficiaries needs. The programmes can vary in length and reach but consistently work to tackle the key issues affecting street-children globally, notably (but not limited to) the key pillars of SCU’s work: identity, access to education, prote ction from violence and gender equality.

Street Child United Report of the Trustees for the Year Ended 31 December 2023

ACHIEVEMENTS AND PERFORMANCE

SCCWC 2023

The second Street Child Cricket World Cup, in partnership with the Shree Dayaa Foundation, took place in Chennai, India, from 23rd to 30th September 2023. 19 teams representing 13 countries came together for an unforgettable event packed with colour, culture and, of course...cricket! On the pitch, the teams comprising of mixed boys’ and girls’ players represented their countries in a street -cricket T-20 style tournament.

Street Child United and the Shree Dayaa Foundation partnered to improve the lives of street-connected children through the power of sport, art and international advocacy.

Street Child United (SCU) as the global advocacy partner, and the Shree Dayaa Foundation focussed on the implementation in India, making this partnership instrumental in ensuring the success of the Street Child Cricket World Cup. By combining SCU's global reach and advocacy with the Shree Dayaa Foundation's local expertise in India, this partnership has been uniquely positioned to empower street children and work to create lasting change.

During the event the Shree Dayaa Foundation financed and helped to manage critical on-the-ground logistics in India, covering accommodation, catering, internal transport, venue hire, event management, AV, branding, security, medical, and transportation. This collaboration allowed SCU to focus on its mission of raising global awareness and advancing the rights of street-connected children, while the Shree Dayaa Foundation focussed on the smooth and efficient running of local operations.

Together, they ensured that the event not only ran smoothly but also amplified the voices of streetconnected children worldwide, helping to challenge the negative perceptions and treatment of these young people.

Off the pitch, teams participated in art workshops and child-friendly congress sessions designed to help the young people shape their messages. The event culminated in the General Assembly, where the teams presented their collective call for change through the ‘Voices of the Chennai Congress.

The main event got underway with an explosion of colour and energy with the Opening Ceremony and Tournament draw hosted at Lady Andal School.

Guests arrived at the venue to a trumpet fanfare from local school children followed by a traditional ceremony of the lighting of a lamp and a sung prayer. SCU CEO John Wroe welcomed on stage Young Leaders Paulraj and Sopna, who gave inspiring speeches recounting their life-changing experiences at the first Street Child Cricket World Cup in 2019 and the tangible power of change brought about.

A thrilling dance show from Madras Seva Sedan led to the much-anticipated draw. A selection of well-known cricket faces picked out the balls and were joined on stage by team representatives in their country strips.

The cricket officially got underway on September 25th at the Amir Mahal Palace cricket ground, the official residence of the titular Nawab of Arcot, with a special ceremony that included the inaugural 'ringing' of the Street Child Cricket World Cup bell, a symbol to empower further the young people taking part in the tournament, making them feel special and honoured with a tradition adopted from Lords, marking the start of play.

Street Child United Report of the Trustees for the Year Ended 31 December 2023

SCCWC 2023 – continued

The teams were officially introduced to the pitch with rapturous applause from the SCCWC volunteers, where they were welcomed by guests including Latha Rajinikanth (wife of Tamil cinema superstar Rajinikanth), Nawab Asif Ali (Dewan to the Prince of Arcot) and Oliver Ballhatchet MBE (British Deputy High Commission to Chennai). Adorned with their country flags, each team stood tall and proud as their national anthems rang out before the start of play.

61 matches - 54 group games and seven knockout games - led to an exciting final between Uganda and Zimbabwe. It was a tightly- fought match, and it could have been anyone’s game. Uganda smacked many a ‘6’ out of the ground to reach a score of 67, putting th e pressure on Zimbabwe. However, the slick bowling from Uganda proved successful in the end, and they were ultimately crowned the Street Child Cricket World Cup 2023 winners - congratulations, Uganda! Each of the 19 teams that took part put on an impressive performance, and the quality of cricket was outstanding.

Away from the cricket, the young people enjoyed many other activities, with the arts playing a central role. Participants enjoyed a series of art workshops throughout the week including dance classes with local street dancer Ravi Varma, making lots of noise playing parai drums, singing their hearts out, and getting creative with memo art. They also engaged with Indian art culture with women from the local community, who came and created a traditional rangoli feature for everyone to enjoy.

One of the most exciting initiatives was the launch of the Sounds of Street Child United podcast, which documented the event through the voices of different contributors like team leaders, board members, young leaders, and participants. The podcast secured 430 unique listeners and over 1k listens to the series so far!

The Art team put together a daily zine - a small, self-published print work focused on a central theme of the Street Child Cricket World Cup: Journey, Welcome, Expression, Fair Play, Friendship, Six, and Perform.

The week closed with the General Assembly which culminated the powerful advocacy work the children had been building towards throughout the week. Collectively, they presented their demands for action in five key areas: education, healthcare, protection, gender equality, and identity. The 19 teams were split across these five areas, bonding over shared experiences and speaking in solidarity with each other. The teams chose to tell their stories through a medium that allowed them to express themselves: drama, poetry or song.

The room heard an emotional plea from the healthcare team for ‘no discrimination’, the education team exposing the issues of having to pay for exams and uniforms, and the gender equality team calling for a campaign that dismantles gender stereotypes. This was just a flavour of the 19 declarations that make up the ‘Voices of the Chennai Congress’, which John Wroe and Oliver Ballhatchet officially signed. Everyone in the room was then invited to add their signature to the document as a mark of their commitment to support the voices of the young people and their demands for change.

The full impact report can be viewed here: https://streetchildunited.org/cricket worldcup

Street Child United Report of the Trustees for the Year Ended 31 December 2023

I AM SOMEBODY EXPRESS

Ahead of the Street Child Cricket World Cup, six teams began their journey aboard the 'I am Somebody' Express, a symbolic journey to raise awareness of the challenges thousands of vulnerable children across India face.

The teams - Bucket List, CHETNA, Hope Foundation, Magic Bus India Foundation, SAFIRE and Salaam Baalak Trust - met at the CSMT station in Mumbai before embarking on the 1284 km trip to Chennai. As a mark of – unity and identity a 20-metre banner adorned with flags from each participating country at the SCCWC 23 was unfurled, featuring the powerful rally cry: 'I am Somebody.'

The journey was not a simple transportation to the event, but rather served as an emblematic journey, spotlighting the challenges thousands of India’s vulnerable children face daily. It's an advocacy drive at the heart of Street Child United’s mission: rai sing global awareness about the rights of street-connected children.

Once aboard, teams bonded over songs, dancing and games. Each child received their own workbook to document memorable moments of their journey. When the teams arrived in Chennai, they were greeted by rapturous applause from volunteers and staff.

SCCWC SUMMIT

During the first week of May (1st - 7th May 2023), Team Leaders from 20 teams along with SCU team members from UK, some artists as well as representatives from 5th element travelled to Chennai for the official Summit of the Street Child Cricket World Cup.

The delegation stayed at the Savera Hotel, the host hotel for the main event, where they enjoyed a packed schedule to prepare them and their teams ahead of the main event in September. Team leaders attended workshops across three days to learn more about key topics including: the rules of the game, safeguarding, sponsorship, communications, visa applications and the arts. They also had fun at friendly cricket training to learn more about the format for street cricket at the Amir Mahal Palace cricket ground, the official residence of the titular Nawab of Arcot.

The delegation also enjoyed a number of unique hospitality opportunities including an unforgettable evening with the Prince of Arcot where they were welcomed for dinner and an intimate performance from an incredible Sega band from Reunion. The group also went on an excursion to the Marina Beach & Labour Statue, visited local street children project Karunalaya and enjoyed an exclusive performance at the music conservatory of Mr A R Rahman.

At the end of the week those who wanted to attend an IPL game between Chennai Super Kings and Mumbai Indians, before attending the King’s coronation party hosted by the British Deputy High Commission, Chennai.

VOLUNTEERS

Recruitment of volunteers commenced at the beginning of 2023. Given the shorter lead in time, efforts focused on existing volunteers and contacts within Street Child United. In the end 74 volunteers from 27 countries made this the largest and most represented pool of volunteers to date. A large proportion of volunteers were made up from corporate partners including representatives from ISP, UWE, Eton Bridge and Bath Spa University.

Street Child United Report of the Trustees for the Year Ended 31 December 2023

VOLUNTEERS – continued

On July 22nd volunteers attended a training day at the Oval led by Brian and Sue Whittaker. The day was a resounding success and a great opportunity for individuals to get to know each other and what to expect from the upcoming event. For those who couldn’t make it, online training was g iven to prepare them accordingly.

During the event volunteers once again proved they were the heartbeat of the event by bring their invaluable energy, skills, and wisdom to our cause. From art to cricket, media to Congress, Late Shows and more, the volunteers worked seamlessly to deliver an unforgettable event.

100 DAYS IMPACT

The 14th of February marked 100 days since the close of the Street Child World Cup (SCWC) 2022 and to celebrate some of the team returned to Qatar to connect with old friends and partners. SCU hosted an event in partnership with the EU in Doha to promote the role of sport in diplomacy. Four Young Leaders - Abdullah, Abdallah, Aya and Anjali - spoke brilliantly at the event, sharing their stories on how sport has positively affected their lives.

The following day the team returned to Qatar Foundation HQ where SCU presented the 100 days Impact Report to senior figures in QF. Aya who represented Team Palestine in 2022, spoke about her journey in Qatar, followed by Anjali who spoke passionately about how cricket had empowered her and many girls in India to embrace their true worth.

This was followed by a special announcement by Abeer Al-Khalifa, President of QF's Pre-University Education, who committed to support the education of the ten members of the Palestinian girls football team that participated in the Street Child World Cup 2022 through a grant by Qatar Foundation.

YOUNG LEADERS

In March 2023, applications opened for a new cohort of SCU Young Leaders. After finalising the recruitment process, 43 Young Leaders were shortlisted from 26 different countries. The gender split balanced with 22 females and 21 males.

The leadership programme, which will run from the start of 2024, incorporates a lot from the learnings gagged from the Change 10 Programme Pilot. The structure benefits to cater to a more elevated number of participants and consider various aspects like the English language level and existing commitments. The aim of the programme remains to empower and support young individuals with the potential to become leaders in their communities.

The role of the Young Leaders continued to support several main events during 2023 including their pivotal input at the SCCWC where six Young Leaders joined the delegation: Sopna Akter (LEEDO, Bangladesh), Nagalaskmi Anguraj and PaulRaj (Karunalaya, India), Millie Singh and Anjali Paswan (HOPE Foundation, India), and Sabin Kumar (CYF Organisation, Nepal). They were heavily involved in all activities and motivated to take on a leading role when offered. Not only did they act as role models to the teams, they also co-hosted a lot of the on-stage content, performed in the Late Show, and participated in an extra Congress workshop where they aided in writing the Voices of the Chennai Congress.

More about our young leaders programme can be found here: https://streetchildunited.org/about#young leaders

Street Child United

Report of the Trustees for the Year Ended 31 December 2023

VISA FINANCIAL LITERACY

The Visa Financial Education Programme launched at the start of 2023 to enhance financial literacy among street-connected young people, equipping them with knowledge and skills for future economic independence and participation.

The programme's philosophy centred on the conviction that, with the right educational resources and supportive guidance, street-connected young people have the capability to not only achieve but also excel in their aspirations, evolving into successful and independent adults.

At the core was a comprehensive financial curriculum that included money management, savings, budgeting, and basic entrepreneurship. The curriculum was more than just a series of lessons; it was a tool for empowerment designed to instil confidence and ambition in the participants. The programme sought to lay a solid foundation for these young people, enabling them to build a stable, prosperous future for themselves.

Delivery was structured to include 90-minute educational sessions, which were held every other Tuesday from March through October 2023 via a 'teach the tutor' approach. By upskilling local tutors, the programme ensured sustainability, as these tutors conti nue to impart financial education, extending the programme’s benefits to more young people and creating a lasting impact in their communities.

The programme boasted an impressive global reach, with collaboration from 14 teams across 13 countries, spanning various continents. The diverse international involvement brought together a wide range of experiences and backgrounds, enriching the programme with different perspectives and practices.

The overall results not only enhanced the financial knowledge and skills of the participants, but also increased confidence and independence. Due to the representation of participants from various countries, the programme fostered a global perspective on financial challenges and solutions, providing an opportunity for NGOs to co-learn from diverse experiences and build a supportive network of similar organisations from across the world.

FIFA

SCU in partnership with the FIFA Foundation Community Programme, delivered their Gender Equality programme in Rio de Janeiro and Fortaleza, Brazil.

The programme, initially piloted in 2022 and continued in 2023 due to its success, was designed to combine football training with human rights workshops, with a specific focus on gender equality. Despite the challenges posed by the precarious and sometimes dangerous environments in these territories, SCU, along with its local partners, Street Child United Brazil and O Pequeno Nazareno delivered a series of impactful sessions. The central approach of each session, revolving around gender equality, soft skills development, and human rights empowerment, provided a comprehensive framework for engaging the participants.

In Rio de Janeiro, sessions were consistently held at the designated location, while in Fortaleza, four different partners from O Pequeno Nazareno facilitated the workshops. Beyond imparting knowledge and skills, the programme also provided funding for the partners to enhance their organisational capacities, from pitch renovations to acquiring equipment and materials.

Evaluation was an ongoing process throughout the programme, with both quantitative and qualitative data collected. The multipliers, responsible for conducting the sessions, reported high levels of engagement, with 95.2% in Rio and 61.9% in Fortaleza rating the sessions at the highest level.

Street Child United Report of the Trustees for the Year Ended 31 December 2023

FIFA - continued

Feedback from the participants further underscored the programme’s effectiveness, with a majority expressing the value they gained from the sessions and their willingness to recommend them to others. A post-programme survey revealed unanimous agreement among the multipliers regarding the positive impact of the programme on their personal and professional development.

RAWBANK

Following initial conversations at the start of the year, SCU was delighted to confirm a three-year partnership with Rawbank in June 2023, to run the “1 million d’espoirs” development programme dedicated to sport and improving the skills and independence of children in the Democratic Republic of Congo (DRC).

It was agreed the partnership would be implemented in two phases; the first two years of the programme will provide a ‘train -the- trainer’ format with selected partner organisations working on the ground in the DRC. SCU will provide a tailored curriculum that delivers football sessions and human rights workshops in conjunction with SCU values, upskilling selected coaches, to deliver to hundreds of young people.

The programme is built to be sustainable with participating projects taking full ownership once SCU has provided all training components.

The second phase will run from the start of 2025 and will focus on capacity building across advocacy, media, and fundraising, so that the DRC can send a boys and girls team to participate at the Street Child World Cup in 2026 in North America.

MENTAL HEALTH PROGRAMME

The Laureus Mental Health programme started in May when two representatives of SCU under-went a mental health first aid course with St John's ambulance.

From there, SCU built a dedicated Mental Health Awareness Workshop designed to educate teams with an understanding of mental health, emotional well-being and a safe space to discuss the realities of mental health perceptions.

The workshop was delivered internally to the SCU team, having a very positive impact and promoting an internal Mental Health Policy, as well as more proactive mental health support ahead and during the SCCWC. Additionally, an extra workshop was delivered to three of Young Leaders, which aimed to see the reaction of young people to mental health content. All feedback went into finessing the content of the Mental Health Awareness Workshop.

At the end of July, Raluca Bogdan, People and Education Co-ordinator, and SCU ambassador Olivia Rae, travelled to Hungary to deliver the workshop (alongside cricket training) in person to Team Hungary ahead of the SCCWC.

The feedback was extremely positive and helped bring attention to SCU about the reality of the affiliated NGOs and the mental health issues of their beneficiaries.

The workshop was then delivered online to other affiliated NGO’s so they could share their learning and deliver tailored workshops to the young people in their programmes.

Street Child United Report of the Trustees for the Year Ended 31 December 2023

I AM SOMEBODY DOCUMENTARY

‘I am Somebody’ - the documentary created by JaJa Productions that followed six participants at the SCWC 2022 in Qatar completed post production and officially launched in October 2023. The film, which was produced by two-time Academy Award winning Sharmeen Obaid-Chinoy and directed by a female filmmakers collective led by Jamillah van der Hulst, was submitted on the film festival circuit and selected to show at several of the top festivals.

The world premiere of the film was at the Festival do Rio on 13th Oct. A week later it was shown at the Cambridge Film Festival, where SCU staff and supporters we able to watch it for the first time. In November it was selected for the Asia Pacific Screen Awards and screened on Nov 3rd and for the Fort Lauderdale International Film Festival where it was screened on Nov 4th; Hannah and John travelled to the Miami premiere to represent SCU in person. The film was also selected for the Milano International FICTS Fest where it was awarded the Guirlande d’Honneur for the best football documentary.

On Monday Dec 5th SCU hosted their own private film screening in London for 75 of SCU’s closest supporters. The evening was originally a fundraiser as part of the Big Give but it was also the perfect opportunity to say thank you to all those who have supported SCU for many years.

INTERNATIONAL SCHOOLS PARTNERSHIP (ISP)

The relationship with ISP continued to go from strength to strength in 2023 as they continued to donate 200,000 Euros of unrestricted funding. In addition their schools around the world took part in awareness and fundraising campaigns to raise an additional 25,000 GBP.

Gianni and Anya hosted awareness raising assemblies, both online and in person, with selected Young Leaders throughout the year. They also designed a dedicated curriculum to be distributed through the schools network to educate students further on the issues faced by street-connected young people and to reinforce the work of SCU.

ISP staff also made up a significant proportion of the volunteers who joined us in Chennai for the SCCWC. In total there were 15 staff members representing 10 ISP regions in India.

UNIVERSITY OF THE WEST OF ENGLAND (UWE)

In March, the team went to UWE Bristol to visit Husnain who is our first SCU Young Leader to study at the University of West England in Bristol courtesy of our partnership with UWE. Whilst there it was evident that the partnership was going well and Husnain was flourishing. It was confirmed that Sadock John, from Tanzania, would be the second student to start studying via the partnership in September 2023. In the interim, seven volunteers from UWE joined the delegation for the SCCWC.

September saw Sadock arrive at UWE where the SCU team alongside Husnain and Sadock, had a successful meeting with Sir Steve West, Vice Chancellor of UWE. The meeting cemented the support of UWE and they agreed to host a film screening of ‘I am Somebody’ at the start of 2024.

Street Child United Report of the Trustees for the Year Ended 31 December 2023

FUNDRAISING

North v South Fantasy Premier League (FPL) Community Match

On the 6th June, the FPL reconvened to take part in the second ever North v South football match. The sun was shining, the competition fierce (but very fun) and there were goals galore. It was a case of revenge for team North as they were victorious 3-2; l ifting the trophy to prevent a repeat of team South’s win in 2022…all’s fair in love and FPL it seems!! Over £7,000 was raised for SCU.

Big Give

SCU took part in the Big Give Xmas Challenge for the third successive year raising over £16,000 including gift aid towards the education fund.

FINANCIAL REVIEW

SCU is financially reliant on and grateful for support from its partners and supporters.

The charity operates in cycles to correspond with major sporting tournaments. Charitable activity income and costs increased in 2023 mainly due to an increase in running programmes outside of the major events held.

Total income increased by £59,646 to £889,485 (2022: £829,839). Total costs increased by £73,131 to £704,136 (2022: £631,005).

Reserves policy

The trustees have examined the requirement for free reserves, i.e. those unrestricted funds not invested in tangible fixed assets, designated for specific purposes or otherwise committed. The trustees consider that, given the nature of the organisation's work, the level of free reserves should amount to approximately six months operating costs which was £203,000 in 2023.

The trustees are of the opinion that this provides:

Sufficient flexibility to cover temporary shortfalls in incoming resources due to timing differences in income flows
Adequate working capital to cover core costs
An allowance to enable the organisation to cope and respond to unforeseen emergencies whilst specific actions are implemented

Unrestricted Reserves: At the year end the charity had free reserves of £183,733, which is below the target set (2022 £215,128).

Restricted Reserves: The composition and movement in restricted reserves is shown in the financial statements. The restricted funds are held in the form of cash in bank accounts. The current level of restricted funds, and the ongoing funding arrangements relating to those funds, is sufficient to maintain the specific projects to which they relate. At the year end the balance of restricted funds totalled £288,950 (2022 £72,206).

Street Child United Report of the Trustees for the Year Ended 31 December 2023

FINANCIAL REVIEW – continued

Performance and risks

Financial performance was centred on the SCCWC India 2023 project and whilst there were significant costs associated with the event, SCU were also able to capitalise on the sponsorship opportunity. SCU hope to bring in further legacy funds and the partnership with Qatar Foundation should continue until the next SCWC event in USA 2026 with annual contributions.

Financial risks are always considered and the reliance on a handful of funders is discussed regularly at Board level. SCU also has an Audit and Risk Committee consisting of board members and senior staff where a risk register is held and discussed quarterly ahead of every board meeting.

Future Funding

Future funding from key corporate sponsorship will be reliant on SCU continuing to host successful events and demonstrating their future programming plans which are often centred on the young leaders/former participants. Qatar Foundation, International Schools Partnership and Muslim Hands all have a keen interest in this area and continue to be three of SCU’s major funders. Further principal funding sources will depend on the generosity of individuals and again SCU must continue to show how they are supporting children in street situations all year round, not just at major events.

Going concern

Since the year end the charity has received significant donations together with undertakings of further substantial donations over the next 12 months. After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

FUTURE PLANS

As SCU continues to grow it has become evident there are further opportunities to expand the work outside of major events. There has been a natural progression to develop ‘legacy’ programmes from the events that speak to the long-term impact; an example of this is the young leaders programme, Change 10. Originally sponsored by partners ISP, the programme was a huge success, upskilling 10 participants of past SCU events. These ‘young leaders’ became spokespeople at the SCWC 2022 where they received grant mon ey from partners Qatar Fund for Development (QFFD) to launch their own sport for development programmes in their respective communities. The success of the young leader’s programme has resulted in the creation of a new cohort of young leaders that was selected from the SCWC 2022 and SCCWC 2023 events. The number of participants will increase to 50+ and will require additional staff resource to manage programme delivery. Raluca was employed to manage the growth of the Young Leader programme.

There have been several other legacy programmes that have come from partnerships forged from SCU’s work. Following an introduction to VISA at the SCWC 2022, SCU launched a financial education programme. Funded by VISA, the sessions involved delivery of a bespoke curriculum from SCU staff to team leaders of the SCWC 2022 event. Team leaders disseminate information to respective programmes thus increasing reach and impact. The programme has been successful and one SCU will continue in the future.

SCU have also looked to expand their work through application of specific grants that align with SCU values, and the work delivered by the organisation. SCU successfully applied for funding to deliver a programme with support from FIFA Foundation. The results led to FIFA providing further funding to implement the programme – again in 2023 we hope to repeat this in the future.

Street Child United Report of the Trustees for the Year Ended 31 December 2023

FUTURE PLANS - CONTINUED

Learnings from the past year, specifically the SCCWC demonstrate that SCU’s efforts continue to grow in a positive direction. With a hiatus in events until the SCWC 2026, 2024 will focus on restructuring the team to ensure that all areas of operations are serviced. Tom Rennsman joined SCU at the start of January to fulfil the role of Operations Manager, bringing experience in third sector grant making and processes. 2024 in the main will focus on planning for SCWC 2026 in North America whilst also delivering specific programmes including the SCU curriculum, Project Choori and the Young Leaders programme.

Work is underway for the Street Child World Cup 2026 to be hosted in North America and the Street Child World Cup 2027 to be hosted in South Africa.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number 07804893 (England and Wales)

Registered Charity number 1144951

Registered office 64 Abbey Road Cambridge Abbey Road Cambridge CB5 8HQ Trustees Alexander White (Chair) Greg Clements Andrew Cribb - resigned September 2023 Fiona Cullen John Egan Archana Devi Glendening Niul Dillon Hatcher Arun Midha Chuli Scarfe Preeti Shetty Malini Skandachanmugarasan Tom Ward Jackie Watson - resigned June 2023

Company Secretary Tom Ward Key management CEO John Wroe Development manager Gianni Buttice

Independent Examiner Sarah Lightfoot FCA DChA Seven Hills Accountants Limited 57 Burton Street Sheffield. S6 2HH Bankers HSBC 100 Old Broad Street London EC2N 1BG

Street Child United Report of the Trustees for the Year Ended 31 December 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

SCU is registered as a charitable company limited by guarantee and was incorporated on 11 October 2011. Its registered charity number is 1144951. It is governed by its Memorandum and Articles of Association.

The full objects of the charity are: to promote human rights (as set out in the universal declaration of human rights and subsequent united nations conventions and declarations) throughout the world by all or any of the following means:
a. monitoring abuses of human rights;
b. relieving need among the victims of human rights abuse;
c. research into human rights issues;
d. raising awareness of human rights issues;
e. promoting public support for human rights;
f. promoting respect for human rights among individuals and corporations;
g. international advocacy of human rights; and
h. eliminating infringements of human rights.
to promote sustainable development for the benefit of the public by the relief of poverty and the improvement of the conditions of life in socially and economically disadvantaged communities.
to act as a resource for young people who are street children by providing advice and assistance and organising programmes of physical, educational and other activities as a means of:
a. advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals;
b. advancing education;
c. relieving unemployment; and
d. providing recreational and leisure time activity in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such persons.

Street Child United Report of the Trustees for the Year Ended 31 December 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT - continued

Background

The first SCWC was held in Durban in 2010, organised by individuals associated with Amos Trust and Momentum Arts. These charities were joined by Action for Brazil's Children in a Joint Venture Agreement (JVA) to move the work forward and SCU was set up as a charitable company in October 2011.

SCU is often known as Street Child World Cup (SCWC) as this has been its major platform to win change for the world's street children. In 2014, following SCWC Brazil, the charity undertook a strategy review and resolved to broaden its scope, using other major global sporting occasions as a focus for its own events, attracting publicity and campaigning for change.

As a result, SCU delivered the following events: Street Child Games Rio de Janeiro 2016 SCWC Moscow 2018 SCCWC London 2019 SCWC Doha 2022 SCCWC India 2023

Trustees

A list of Trustees is to be found under Reference and Administrative Details below. As set out in the Articles of Association, the chair of the board is elected by the other trustees and serves for a period of three years.

Trustee induction

The board of trustees identify the skills needed to give a balanced skills and knowledge base that will enable them to fulfil the charity's aims and objectives and identify and invite appropriate members to the board.

New trustees are briefed on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, policies of the Charity, decision making processes, the business plan, major projects and recent financial performance of the charity. At each board meeting they meet key employees and other trustees. A formal training workshop has been organised by the Company Secretary.

Structure

The board of trustees administers the charity. The board meets every three months. The Chief Executive Officer is appointed by the board to manage the day to day operations of the charity. To facilitate effective operations, the Chief Executive Officer has delegated authority, within terms of delegation approved by the board, for operational matters including finance, employment and project activity.

Staff

SCU staff have annual appraisals where salary is reviewed and discussed and any pay rises are signed off by Alex White, Chair of the Board of Trustees. All major risks including staff retention are reviewed on a quarterly basis by the Audit and Risk committee. Procedures are in place to manage all risks listed and the board are made aware of anything of concern.

Street Child United Report of the Trustees for the Year Ended 31 December 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT - continued

Risk management

The board has a risk management strategy which identifies the following risks:
Finance and fundraising – termination of funding from existing funders and difficulties in securing new funders
Loss of fundraising and sponsorship as well as extra support needed for our network of organisations working with street connected young people.
Trustee and staff management - high turnover affecting governance and effective working
Public perception - reputational risk of working in certain countries and with partners acting independently

These risks are mitigated by various actions outlined in our risk management document, which is kept under review by the Senior Staff and the board. It includes:

A continuous review of the risks the charity may face;
The establishment of systems and procedures to mitigate those risks identified in the plan; and
The implementation of procedures designed to minimise any potential impact on the charity should those risks materialise.

This work has resulted in robust contingency plans and has given the impetus for better planning. Particular attention has focused on financial risks which has resulted in the setting of a reserves policy and its ongoing review by trustees.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees who are also the directors of Street Child United for the purposes of company law are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the 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 policies and then apply them consistently;
observe the methods and principles of the Charities SORP;
make judgements and estimates that are reasonable and prudent;
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 proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Street Child United Report of the Trustees for the Year Ended 31 December 2023

Small company provisions:

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Approved by order of the board of trustees on 18 September 2024 and signed on its behalf by:

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Alexander White Chair of Trustees

Independent examiner's report to the trustees of Street Child United ('the Company')

I report to the charity directors on my examination of the accounts of the Company for the year ended 31 December 2023.

Responsibilities and basis of report

As the directors of the Company you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under sectio n 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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 organisations preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

In carrying out my examination I noted that there were no written financial controls. You (the directors) confirmed that there were accepted procedures within the organisation for monitoring finances, controlling expenditure and bank payments, and I did not find any significant indication of error, and no indication of fraud arising from a lack of written controls. I have made a number of recommendations (including formalising your procedures into written financial controls) which you have agreed to implement as soon as possible.

I also identified a number of disclosures in the statutory accounts which were not technically compliant with the SORP including (but not limited to)

income relating to contracts/performance related grants and event participation classified as grants and donations,
restricted funds including contracts and funds that should be designated

I do not consider that the users of the accounts will be materially mislead by the disclosure made in these accounts, so my report is not qualified. However, you have agreed to review the disclosure points and amend the presentation in the 2024 statutory accounts including (where required) a reclassification of the 2023 comparatives.

I have no other concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: ___ Date: ___ Sarah Lightfoot, FCA DChA Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH

Street Child United

Statement of Financial Activities (incorporating the income and expenditure account) For the year ended 31 December 2023

Unrestricted funds Notes £ Income from: Donations and grants 2 311,721 Total income 311,721 Expenditure on: Raising funds 3 11,011 Charitable Activities 4 395,335 Total expenditure 406,346 Net income/(expenditure) (94,625) Transfer between funds 11 63,230 Net movement in funds (31,395) Total funds brought forward 215,128 Total funds carried forward 183,733	Restricted funds £ 577,764 577,764 - 297,790 297,790 279,974 (63,230) 216,744 72,206 288,950	Total 2023 £ 889,485 889,485 11,011 693,125 704,136 185,349 - 185,349 287,334 472,683	Unrestricted funds £ 321,528 321,528 10,555 218,311 228,866 92,662 (3,458) 89,204 125,924 215,128	Restricted funds £ 508,311 508,311 - 402,139 402,139 106,172 3,458 109,630 (37,424) 72,206	Total 2022 £ 829,839 829,839 10,555 620,450 631,005 198,834 - 198,834 88,500 287,334

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Street Child United Balance Sheet As at 31 December 2023

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Total Total
Notes 2023 2022
£ £
Fixed assets 8 - -
Current assets
Debtors 9 42,609 104,807
Cash at bank and in hand 455,420 194,727
Total current assets 498,029 299,534
Creditors: amounts falling due within one year 10 (25,346) (12,200)
Net current assets 472,683 287,334
Total assets less current liabilities 472,683 287,334
- -
Creditors: amounts falling due after more than one year
Total net assets 472,683 287,334
Funds of the Charity
Unrestricted funds 183,733 215,128
Restricted funds 11 288,950 72,206
Total funds 12 472,683 287,334
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For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

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

Approved by the Board on ________ and signed on behalf of the board by: 18th of September, 2024

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Print name: Alexander James White Director

Street Child United

Statement of cash flows For the year ended 31 March 2023

Reconciliation of net expenditure to net cash flow from operating activities Net income/(expenditure) for the year (as per the SOFA) 185,349 Adjustments for: (Increase)/decrease in debtors 62,198 Increase/(decrease) in creditors 13,146 Cash flows from operating activities Net cash provided by/(used in) operating activities Change in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year	2023 £ 198,834 (82,991) 5,470 260,693 260,693 194,727 455,420	2022 £ 121,313 121,313 73,414 194,727

Street Child United Notes to the Accounts For the year ended 31 December 2023

1 Accounting Policies
a General

Street Child United is a charitable company in the United Kingdom limited by guarantee. In the event that the charity is wound up the liability in respect of the guarantee is limited to £10 per member of the charity. The address of the registered office is given in the reference and administrative details in the Report of the Trustees.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and with the Charities Act 2011.

The charity meets the definition of a public benefit entity as defined under FRS102. The financial statements are presented in sterling which is the functional currency of the charity and are rounded to the nearest £1.

b Income

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

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

Income received in advance for the provision of a specific service is deferred until the criteria for income recognition are met.

c Expenditure and irrecoverable VAT

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

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

Expenditure is classed under the following headings:

Costs of raising funds relate to costs incurred in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose.
Expenditure on charitable activities includes the costs of delivering events and projects undertaken to further the purposes of the charity and their associated support costs.

d Tangible fixed assets

All items of capital expenditure below £1,000 are written off as incurred.

Depreciation has been calculated to write down the cost of all tangible fixed assets over their expected useful lives on the following basis:

Computer equipment 33% on cost

e Trade debtors

Trade and other debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of receivables.

f Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Street Child United Notes to the Accounts (continued) For the year ended 31 December 2023

1 Accounting Policies (continued)

g Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

h Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Restricted funds are to be used for specific purposes as laid down by the donor.

i Defined contribution pension scheme

The charity contributes to a defined contribution pension scheme for the benefit of the employees. The pension costs charged against net incoming resources are the contributions payable to the scheme in respect of the accounting period in accordance with FRS102.

j Taxation

As a charity, the organisation is exempt from tax on income and gains falling within the available tax exemptions to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

k Joint venture accounting

The agreement with Shree Dayaa Foundation, for the financing of local costs for SCCWC2023 in India, was that each entity was responsible for it's own charity's share of income and expenditure, in accordance with the letter of understanding. The income and expenditure included in these accounts is only in relation to funds received or paid directly by Street Child United.

l Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist.

2 Income from donations and grants

Donations Grants British Council FIFA Legacy Funding Rawbank One Million and One Education Fund Expenditure on raising funds Note Salaries 6 Fundraising costs	Unrestricted fund £ 311,721 - - - - - - 311,721 Unrestricted fund £ 7,895 3,116 11,011	Restricted funds £ 162,786 - 23,101 185,818 119,000 37,989 49,070 577,764 Restricted funds £ - - -	Total 2023 £ 474,507 - 23,101 185,818 119,000 37,989 49,070 889,485 Total 2023 £ 7,895 3,116 11,011	Unrestricted fund £ 321,528 - - - - - - 321,528 Unrestricted fund £ 8,049 2,506 10,555	Restricted funds £ 202,484 61,741 22,370 221,716 - - - 508,311 Restricted funds £ - - -	Total 2022 £ 524,012 61,741 22,370 221,716 - - - 829,839 Total 2022 £ 8,049 2,506 10,555

3 Expenditure on raising funds

Street Child United

Notes to the Accounts (continued) For the year ended 31 December 2023

4 Expenditure on charitable activities

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |Note|fund|funds|2023|fund|funds|2022| |£|£|£|£|£|£| |Salaries|6|301,014|-|301,014|174,240|112,178|286,418| |Staff expenses|31,909|33,502|65,411|7,513|17,009|24,522| |Freelance workers|37,796|-|37,796|20,215|-|20,215| |Event costs|4,067|156,970|161,037|-|196,163|196,163| |-|-| |Project costs|48,075|48,075|53,039|53,039| |-|-|-|-| |Project costs - grants paid|42,654|42,654| |Travel costs|-|15,782|15,782|-|23,750|23,750| |Support costs|5|20,549|807|21,356|16,343|-|16,343| |395,335|297,790|693,125|218,311|402,139|620,450|

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Project costs - grants paid - relate to round sum amounts paid to individuals and organisations taking part in various projects including the Young Leaders programme, and the VISA finance education programme (legacy projects).

5 Support costs

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|||||||| |---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |Note|fund|funds|2023|fund|funds|2022| |£|£|£|£|£|£| |Insurance|1,812|-|1,812|1,929|-|1,929| |Telephone|562|-|562|443|-|443| |Accountancy|11,076|807|11,883|5,646|-|5,646| |bank charges|938|-|938|1,450|-|1,450| |general expenses|654|-|654|1,557|-|1,557| |-|-| |Computers and software|2,867|2,867|3,536|3,536| |-|-| |Independent examiner's fee|2,640|2,640|1,782|1,782| |20,549|807|21,356|16,343|-|16,343|

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6 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

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|||| |---|---|---| |2023|2022| |£|£| |Salaries|268,961|254,435| |Employer's NI contributions|24,677|25,528| |Employer's pension contribution|15,271|14,504| |308,909|294,467|

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The average monthly number of employees during the year was 6 (2022: 6).

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

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|||| |---|---|---| |2023|2022| |£80,000 - £89,999|1|1|

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The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost chare represents contributions payable by the company to the fund.

Street Child United Notes to the Accounts (continued) For the year ended 31 December 2023

6 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel - continued

The charity trustees were not paid or received any other benefits from employment with the Charity in the year (2022: £nil) neither were they reimbursed expenses during the year (2022: £nil), in their role as trustees. No charity trustee received payment for profressional or other services supplied to the charity(2022: £nil).

The key management personnel comprise the trustees, the Chief Executive Officer and the Development Manager. The total employee benefits of the key management personnel of the charity (including employer's national insurance and pension contributions) were £140,670 (2022: £143,446).

7 Fees paid to the independent examiner's organisation

Independent examination fee Other fees paid to the independent examiner's organisation: Other services 8 Tangible fixed assets Cost or Valuation As at 1 January 2023 As at 31 December 2023 Depreciation As at 1 January 2023 As at 31 December 2023 Net Book Value As at 31 December 2023 As at 31 December 2022 9 Debtors Prepayments Accrued income 10 Creditors: amounts falling due within one year Trade creditors Accruals Taxes and social security Other creditors	2023 £ 2,640 - Fixtures, fittings & equipment £ 2,710 2,710 2,710 2,710 - - 2023 £ 2,919 39,690 42,609 2023 £ 3,081 21,676 - 589 25,346	2022 £ 1,782 500 Total £ 2,710 2,710 2,710 2,710 - - 2022 £ - 104,807 104,807 2022 £ 4,147 4,003 2,932 1,118 12,200

Street Child United Notes to the Accounts (continued) For the year ended 31 December 2023

11 Restricted funds

FIFA Rawbank International Schools Partnership SCWC Doha 2022 SCCWC India 2023 Legacy Funding One Million and One Education Fund	Brought forward £ - - - (67,000) - 139,206 - - 72,206	Income £ 23,101 119,000 34,588 51,103 56,060 185,818 40,571 67,523 577,764	Expenditure £ (10,365) (545) (679) (5,447) (191,257) (61,174) (21,080) (7,243) (297,790)	Transfers £ (12,736) (62,250) (33,909) 21,344 135,197 (110,876) - - (63,230)	Carried forward £ - 56,205 - - - 152,974 19,491 60,280 288,950

FIFA

Delivering weekly football and child rights workshops in Brazil across two regions (Rio and Fortaleza) over 10 months with a key focus of increasing girls' participation.

The project was finished in the year - the unspent funds were transferred to general funds, with the funder agreement.

Rawbank

Funding for a 3 year programme to recruit a boys and girls team in the DRC who will represent their country at SCWC USA 2026. The programme includes the creation of a football and child rights curriculum designed with Everton Football Club that will run locally at the two NGO’s in the DRC that SCU has partnered with.

The transfer represents the project contribution to salary and overheads.

International Schools Partnership

Fundraising from ISP and various schools, split as follows:

25% Hosting Street Child World Cups which give street-connected young people a platform to discuss their issues.
25% Supporting street connected young people to take part in a Street Child World Cup by securing them a birth certificate, passport, flights, meals, accommodation, and transport for the young people participating.
25% Towards Legacy programmes in country, supporting Street Child United project partners to create long term change.
- 25% For Street Child United staff and communications to give street connected young people a voice and raise awareness and understanding of their situation so they are protected, respected and supported.

The transfer in the year represents the distribution of funds according to the above split.

SCWC Doha 2022 and SCCWC India 2023

In 2022 and 2023 we hosted Street Child World Cups in Qatar and India respectively. We are fortunate to have local partners/sponsors committed to paying for the majority of local costs which include accommodation, catering, internal transport etc. Event years come with increased fundraising from our donors and corporate sponsors as we seek to raise sufficient funds to

The transfers represent Street Child United financial support for the events. £67,000 was expected to be received as final funding for Doha 2022, but less was received than expected.

Legacy Funding

SCU have multiple funders after a successful World Cup in Qatar who allocate funds to support young people and project partners going forwards.

Funds include Young Leader bursaries and building machines to fund female hygiene products.

The overall transfer of £110,876 relates to:

Finished projects - transferred to general funds with funder permission: £19,353

Ongoing projects - transferred to general funds in relation to salary and monitoring and evaluation costs: £100,000 ISP contribution to legacy projects - transfer in: £8,477

Street Child United Notes to the Accounts (continued) For the year ended 31 December 2023

11 Restricted funds (continued)

One Million and One

A fund for One Million and One birth certificates and identities as a legacy programme for SCWC USA 2026. Working in several countries with a comprehensive fundraising strategy.

Education Fund

A fund to support former participants through their higher education journey (includes funds raised through the Big Give).

Prior year comparison FIFA British Council International Schools Partnership SCWC Doha 2022 SCCWC India 2023 Legacy Funding 12 Analysis of net assets by fund Net current assets	Unrestricted Funds £ 183,733 183,733	Brought forward £ - - 18,564 - (55,988) - (37,424) Restricted Funds £ 288,950 288,950	Income £ 22,370 61,741 12,033 190,451 - 221,716 508,311 2023 Total £ 472,683 472,683	Expenditure £ (22,370) (45,244) (635) (280,381) (53,509) - (402,139) Unrestricted Funds £ 215,128 215,128	Transfers £ - (16,497) (29,962) 22,930 109,497 (82,510) 3,458 Restricted Funds £ 72,206 72,206	Carried forward £ - - - (67,000) - 139,206 72,206 2022 Total £ 287,334 287,334

13 Related party transactions

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties. There are no payments to and from members and trustees which are part of the normal course of business.

Niul Hatcher, trustee, is also a trsutee of the Amos Trust. £8,677 was paid to the Amos Trust to pass on to their partner project Karunalaya, £7,102 as a share of donations raised during the SWCC 2023, and £1,575 as a grant for participation in an SCU project.

There are no related party transactions to disclose for this year (2022: none).