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2024-12-31-accounts

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 2024

for

Street Child United

Street Child United Contents of the Financial Statements

Page
Report of the Trustees 3 to 17
Independent Examiner’s Report 18
Statement of Financial Activities 19
Balance Sheet 20
Notes to the Financial Statements 21 to 26

Street Child United Report of the Trustees for the Year Ended 31 December 2024

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 2024. 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 several 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, protection from violence and gender equality.

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Street Child United Report of the Trustees for the Year Ended 31 December 2024

ACHIEVEMENTS AND PERFORMANCE

STREET CHILD WORLD CUP 2026 (SCWC26)

Host City Selection & Planning

Preparations for SCWC 2026 began in 2024, with key milestones mapped out, including the application opening in May 2024, host city selection by September 2024, a summit in mid-2025, and the event itself in May/June 2026. While there is consensus on hosting the tournament in the United States, the final city selection will depend on political developments and the ease of visa applications. At the outset, three potential host cities were identified based on existing relationships:

In June, Tom travelled to the US to observe the La Liga U12 Tournament and meet stakeholders, including Orlando City FC, Kissimmee Tourism, and Coca-Cola, to explore potential partnerships. High-profile meetings were also held with ID4D at the World Bank and the U.S. State Department to expand sponsorship and advocacy efforts.

In September SCU's previous partner lead at Qatar Foundation, Alexandra Chalat, had accepted a prominent role in leading legacy and impact efforts for US Soccer. On her advice, it was decided to produce a tender document allowing host cities involved in the FIFA World Cup to bid to host the Street Child World Cup as part of its legacy. This document was completed at the end of 2024 and was due to be pitched by Alexandra at the start of 2025, postponing the final decision on the SCWC 2026 host city. It was confirmed that SCWC 2026 will take place in a single location, maintaining its traditional structure. However, an additional Young Leader Tour is being explored to coincide with the FIFA World Cup. This initiative would carry the SCWC Charter of Demands to communities across the host nations, featuring Street Child City Cups - single-day events integrating football, art, and congress sessions to promote advocacy and raise awareness. The tour will culminate at the United Nations in New York during the FIFA World Cup Final, providing street-connected children with a platform to amplify their voices on a global scale. Discussions are ongoing with local organisations, ISP schools, and advocacy networks such as Common Goal to coordinate city-level engagements.

Due to the current political situation in the United States and ongoing challenges with visa accessibility, we have decided to relocate the Street Child World Cup Summit from Washington, D.C. to Mexico City. Mexico City has been selected as the new host city, ensuring that all participants have the opportunity to attend and contribute.

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Street Child United Report of the Trustees for the Year Ended 31 December 2024

Legal & Administrative Progress

Significant progress has been made in securing SCWC’s legal framework in the U.S. The 501(c)(3) registration process has been supported pro bono by Foley Law Firm, which has been instrumental in navigating legal requirements. A board of directors has been assembled, including John Wroe, Preeti Shetty, Scott Rehmus (US citizen), Henry Micks (US citizen), and Alexandra Chalat (US Soccer Federation, US citizen). A backup candidate has also been identified to ensure all roles are covered. All necessary registration documents have been submitted, marking a major milestone in finalising SCU’s legal status.

Foley Law Firm has also assisted in identifying event insurance requirements. Initial consultations with Aon have provided valuable insights, including the necessity of coverage for Sexual Abuse & Molestation and Terrorism, in addition to standard event policies. Once key event details are finalised, Aon will provide a formal insurance quote.

Visa & Immigration Support

SCU is actively working with the U.S. State Department to facilitate a streamlined visa application process for participants. Pro bono legal support is being provided by Foley Law Firm, Jetr Global, and Kushal Patel (via Malini’s network) to assist with immigration needs.

Programme & Partnerships

Ongoing discussions are taking place with potential partners to strengthen programme implementation. Street Soccer USA and America SCORES are being considered for local operational support, with the final decision dependent on the chosen host city.

The One Million and One campaign remains a flagship legacy project, aiming to secure legal identities for 1,000,001 street-connected children. Efforts to secure funding and partnerships for this initiative are ongoing.

Next Steps & Key Priorities

With momentum building, SCWC 2026 is on track to deliver an impactful and transformative global event, amplifying the voices of street-connected children through sport, advocacy, and international collaboration.

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Street Child United Report of the Trustees for the Year Ended 31 December 2024

Teams

The year began with the development of the selection strategy for teams participating in SCWC 2026. Following an internal review, new application documents for SCWC 2026 and SCCWC 2027 were drafted, incorporating feedback from SCU staff. The timeline for team selection was finalised, with applications set to open in May 2024 and final team selection scheduled for December 2024 or January 2025. On 21st March, a call was hosted with teams from SCWC 2022 and SCCWC 2023 to present the SCU business plan, gather feedback, and explore new ways to strengthen collaboration within the network, including the possibility of hosting monthly team-led webinars on key topics of interest.

From April to June, SCU established the Teams Advisory Group (TAG), composed of representatives from the USA, Mexico, Sri Lanka, and Mauritius. This group was created to address regional challenges and act as a liaison between SCU and participating teams. TAG meets quarterly to provide feedback and updates, while also being available for consultation as needed. Additionally, strategic actions from the teams’ strategy call were put into motion, including the initiation of regional calls and the creation of a shared resource folder to facilitate the exchange of best practices. The application window for SCWC 2026 and SCCWC 2027 opened in May, and by 20th May, 21 applications had been received, with submissions remaining open until 1st July.

Between July and September, SCU received a record-breaking 61 applications, with 38 projects advancing to the next stage. Of these, 24 project plans were approved immediately, while 12 remained under review. The selection process identified 12 girls’ teams and 11 boys’ teams moving forward, including 15 new project partners. Additionally, six teams committed to paying the full participation fee, and seven applications were submitted for SCCWC 2027. Meetings with teams were scheduled from September to November to finalise unclear applications, deepen engagement with selected teams, and collect any outstanding documents required for due diligence. Efforts continued to ensure balanced global representation, with a focus on securing teams from Canada and Central America.

From October to December, the Teams Advisory Group continued to meet quarterly, discussing key advocacy topics, accommodation options for SCWC, and fundraising support. The group also coordinated regional calls and identified the need for a shared global topic to be discussed across the network. As a result, a storytelling session was scheduled for 5th December, led by Harjot, the Team Leader from Team England. These quarterly sessions will be led by different team leaders to encourage knowledge-sharing across the network. The SCWC application process was successfully completed, and the final list of selected teams and countries was announced, available here.

PROGRAMMES

Curriculum

At the beginning of 2024, discussions with Rawbank led to the development of a Child Rights curriculum. Street Child United (SCU) partnered with Everton in the Community (EITC) to deliver this initiative to partner organisations in the Democratic Republic of Congo (DRC), with financial support from Rawbank as part of their Corporate Social Responsibility initiative, “1 Million Hopes.”

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Street Child United Report of the Trustees for the Year Ended 31 December 2024

In March, Julia, Tom, and Anya travelled to the DRC to identify NGOs eligible for the programme. They shortlisted five local NGOs, ultimately selecting BUMI and Malaika as partners. Both NGOs are based Lubumbashi are dedicated to protecting and supporting vulnerable children within the local community, making them ideal partners for this initiative. BUMI, a long-standing child protection organisation, and Malaika, a community-driven initiative focused on empowering young girls through education and sport, will implement the curriculum as part of their ongoing efforts. The collaboration aims to enhance the impact of these programmes, providing children with the tools they need to overcome their challenging circumstances and build a brighter future.

Meanwhile EITC and SCU aimed to complete the curriculum by the end of March but due to safeguarding concerns, EITC withdrew their coaches for in-country delivery. SCU then sought alternative coaches for the delivery role. Two SCU coaches, Lerato and Sadock, were scheduled to undergo training and visit the DRC later in the year to train-the trainers who would deliver the curriculum to the respective NGOs.

On 24th June, members of SCU visited Everton in the Community to pilot the training programme. Developed collaboratively by SCU and EITC and funded by Rawbank, the curriculum aimed to equip football coaches with knowledge of child rights, focusing on street-connected youth in the DRC. The programme integrated football with educational and life skills training to empower coaches and create a lasting impact on at-risk youth.

In September, the team travelled to Lubumbashi to officially launch the four-year partnership between Rawbank and SCU and begin the training of the curriculum. The curriculum was delivered in a ‘train-the-trainers’ format to coaches selected by partner NGOs BUMI and Malaika, focusing on educating football coaches to champion child rights.

The initial phase of the programme proved successful, with significant participation and positive feedback: Programme Impact: 63 sessions delivered between October and November, culminating in a celebration event in December. 94 hours and 30 minutes of total contact time. 323 young participants, aged 10 to 18. 7 trained coaches. 62.6% average female participation.

Project Chhori – Menstrual Health Programme

The Menstrual Health Programme made significant strides with funding from WISH, enabling the commissioning of suppliers to manufacture and deliver machines in Bangladesh and India. By late February, one machine had arrived in India, followed by another in Bangladesh on March 18th. Young leaders and staff selected to implement the curriculum conducted a trial session at SCU in late March. With the curriculum and monitoring and evaluation framework finalised, the programme launched in early April.

While the Menstrual Health Programme officially concluded in India and Bangladesh, SCU did not proceed with the programme in Palestine due to unforeseen circumstances. SCU has submitted a proposal to WISH for the reallocation of these funds towards Team Palestine's participation costs in the SCWC 2026 event and the reallocation was approved in 2025.

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Street Child United Report of the Trustees for the Year Ended 31 December 2024

Young Leader Programme

The SCU Young Leader Programme had a dynamic and impactful year in 2025, progressing through its structured 4 + 1 block system, which is designed to equip young leaders with essential skills, knowledge, and practical experience. A total of 71 young leaders joined the programme during the year. Participants were divided into two groups based on their level of English proficiency. 22 participants began the main programme (Cohort 2.1) —comprising the Core Block, Workshops Block, Mentorship Block, and Giving Back Block—while the remaining participants started with the English Block, (Cohort 2.2.) a year-long preparatory phase before beginning the main blocks.

Core Block (February - May 2024 / Cohort 2.1.)

The programme officially commenced on 12th February with the Core Block, enrolling 22 young leaders. This foundational phase focused on essential leadership skills, critical thinking, and teamwork. As part of our commitment to continuous development, we conducted a review of each participant’s engagement and performance, ensuring alignment with programme expectations.

Workshop Block (July - October 2024 / Cohort 2.1.)

Following a month-long break, the Workshop Block commenced on 1st July, featuring 16 sessions. Eight sessions were led by experienced professionals, while the remaining eight were facilitated by the young leaders, providing them with hands-on experience in advocacy, leadership, and public speaking.

Professional Workshop Facilitators:

The high level of engagement and enthusiasm demonstrated by the young leaders exceeded expectations, providing a strong foundation for the upcoming Mentorship Block.

Mentorship Block (Scheduled for February 2025 / Cohort 2.1.)

As the next stage in the programme, the Mentorship Block will pair young leaders with mentors, including corporate volunteers and SCU supporters. Over four months, participants will develop a project plan, personal development plan, or educational/professional roadmap to enhance their growth and career prospects.

Giving Back Block (Scheduled for July – October 2025 / Cohort 2.1.)

Due to limited funding and recognising that many Young Leaders were not yet ready to independently deliver community programmes, SCU decided to cancel this block and focus the time on working with the Young Leaders to support participants' development towards future engagement at upcoming events in 2026-2027. This change was proposed before preparing for the Mentorship Block and investigating the Young Leader’s interest, involvement with their affiliated NGO and current responsibilities in their personal lives.

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Street Child United Report of the Trustees for the Year Ended 31 December 2024

English Block (January – December 2024 / Cohort 2.2.)

Parallel to the leadership programme, the English Block, in partnership with the Callan Method Organisation, has been running successfully. With six groups of six young leaders each, weekly classes have provided vital language skills to improve conversational and professional English. Feedback from participants has been overwhelmingly positive, highlighting increased confidence and proficiency. This block is set to conclude on 20th December, after which participants will transition into the next.

Core Block (February - May 2025 / Cohort 2.2.)

The programme officially commenced on 18th February with the Core Block, enrolling 17 young leaders. This foundational phase focused on essential leadership skills, critical thinking, and teamwork. As part of our commitment to continuous development, we conducted a review of each participant’s engagement and performance, ensuring alignment with programme expectations.

Workshop Block (August 2025 / Cohort 2.2.)

Following a two month-long break, the Workshop Block commenced on 30[th] of July, featuring 6 sessions all available for Cohort 2.2. to do short presentations on the topics that they feel more comfortable on. This block provided them with hands-on experience in public speaking and communication.

The SCU Young Leader Programme is a long-term initiative, with participants continuing to engage with SCU beyond the completion of individual blocks. This sustained involvement allows participants to build on their learning and engage in future opportunities, including events and advocacy roles. As part of this ongoing development structure, future blocks are scheduled as follows:

FUNDRAISING

SCU’s fundraising efforts in 2024 laid a solid foundation for future growth, ensuring sustainability and expansion of its programmes. The organisation remains committed to securing further sponsorships and partnerships to support funding of events and programmes going forward. At the beginning of the year, we began working with Oak's consultancy to support on identifying and writing grant applications.

Before John’s sabbatical started (April), in-person trips were made to Dubai, Miami, and New York with various SCU team members. These trips were successful in establishing strong relationships with positive meetings with ICC in Dubai and US-based partners in Miami, Boston, and DC – flagging them as key locations for potential SCWC 2026 host city partnerships.

Key Fundraising Achievements:

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Street Child United Report of the Trustees for the Year Ended 31 December 2024

International Schools Partnership

The long-term partnership with ISP has reached its conclusion. We were grateful that they committed to continue their support for 2024, ISP has since informed us that they are taking their charitable giving in a different strategic direction and will be phasing out our partnership. Following further discussions, we were able to agree on receiving half of the previous support for 2025. By the end of the year, ISP Schools raised £33,500 through their fundraising efforts.

The Big Give

SCU were once again accepted for the Christmas Big Give campaign at the start of the year, with a target of £15,000. Gianni hosted a special live streaming event via his YouTube channel with special guest to help drive donations. This coupled with engagement of SCU ambassadors and young leaders across SCU comms channels and an eblast campaign to two partner databases, saw us raise £15,027.

COMMUNICATIONS

With 2024 being a year without a major event, SCU’s communications efforts focused on enhancing engagement, media outreach, and public awareness. Key initiatives included promoting I Am Somebody on the film festival circuit, developing media assets for future events, and strengthening partnerships to increase visibility.

In 2024, I Am Somebody continued its successful run on the film festival circuit, securing selections at 10 international festivals and earning multiple accolades. Notably, it won Best Feature Football Film at the 40th Sport Movies & TV – Milano International FICTS, widely recognised as the world championship for sports films. The film also received an Honorary Mention at the 8th Beausoleil Côte d'Azur International FICTS Festival. Further success followed at the 13th CMS Lucknow International Children's Film Festival, where it was awarded Best Feature Documentary Film among 500 films from 91 countries. Screenings took place at prestigious festivals such as Dhaka International Film Festival (23[rd] January), ZagrebDox (11[th] April, Croatia), Beausoleil Côte d'Azur (16[th] April, France), and the FICTS Festival Liberation DocFest in Dhaka (April 22, Bangladesh). Additionally, I Am Somebody was nominated at the Golden FEMI Film Festival (1[st] June, Bulgaria) and showcased at the Galway Film Fleadh (14[th] July, Ireland), Greenbelt Festival (24[th] August, UK), and at the Hurghada Youth Film Festival (18[th] September, Egypt).

SCU also continued to promote I Am Somebody through several private screenings including one with partners University West of England, hosted at the Watershed at the end of January to much success. In February, the team went back to Qatar and show-cased the film at The Hamilton International School, before heading to Willows Preparatory School, Seattle, Canada and St. Andrew’s-Wesley United Church, Vancouver, Canada later in the year.

JaJa and the team also completed production of Cricket Dreams , the documentary covering the Street Child Cricket World Cup 2023. The film was finalised in November 2024, though planned screenings alongside the Big Give were postponed due to venue unavailability at Lords.

City Road Communications (CRC) began providing pro bono PR support in March, starting with an updated media pack and a structured communications plan. A revamped SCU newsletter was launched, now in a monthly format with contributions from all departments. CRC developed explainer blog pieces to educate audiences on sector issues, ensuring a steady flow of content during quieter periods.

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Street Child United Report of the Trustees for the Year Ended 31 December 2024

A comprehensive media and communications plan was created for SCWC 2026, including a timeline and a US sponsorship deck. A proposal document for SCCWC 2027 was developed for prospective sponsors.

Elsewhere, coverage of SCU’s child rights curriculum through the One Million Hopes Project in the DRC gained strong media traction. Successful media partnerships with Soccerex and Omnia Sports were secured, leading to key speaking engagements at Soccerex in November 2024, increasing visibility and promoting SCWC. Preparations for SCWC 2026 intensified, including the development of storyboards, media pitches, and sponsorship materials. With a structured approach to media engagement and strengthened partnerships, SCU is set to build momentum leading into its next major event year.

OPERATIONS

In 2024, SCU focused on strengthening data management to support donor relations, project oversight, and event coordination. Our Data and Evaluation Manager led efforts to clean data and manage the CRM. By mid-year, contact and donation data were migrated to Salesforce, with project tracking tools tested and implemented. Despite progress, Salesforce’s complexity prompted a trial of Beacon, a CRM tailored to charities. Beacon’s user-friendly interface and seamless integration made it a promising alternative. A gradual transition is planned to boost efficiency, improve donor engagement, and ensure sustainable data practices.

Alongside our work on data management, we also carried out a review of our financial management and expenses. All regular payments and subscriptions were evaluated, with unnecessary costs cancelled. In anticipation of increased travel expenditure in preparation for upcoming events in the US, a revised expenses policy was drafted for approval. In terms of human resources, an external HR agency reviewed our contracts and policies, resulting in updated employment agreements and a refreshed policy framework. New policies were introduced, and revisions were shared with the team for approval before replacing the existing policy bible.

We also implemented changes to our IT systems, successfully migrating to Microsoft Teams for internal meetings and communications. A transition from Google Drive to Microsoft Cloud was initiated to improve data security and provide greater control over organisational documents. To further strengthen our risk management processes, liability insurance was reviewed and renewed in June, now covering operations in the US. An additional cyber liability insurance policy was introduced to safeguard against data loss and online fraud risks.

In the latter part of the year, we began focusing on team development by updating contracts, refining job descriptions, and setting clear performance indicators to align individual roles with our strategic priorities. We introduced a more data-driven approach to tracking and measuring performance, and work is ongoing to develop visual dashboards and data visualisations. These tools aim to provide a clearer overview of focus areas and progress, helping ensure all efforts stay aligned with our long-term goals.

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. Total income decreased by £404,092 to £485,393 (2023: £889,485). Total costs decreased by £45,466 to £658,670 (2023: £704,136).

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Street Child United Report of the Trustees for the Year Ended 31 December 2024

Charitable activity income and costs decreased in 2024 mainly due to no major events being held. The significant year-on-year decrease in both income and expenditure is primarily due to 2024 being a non-event year for SCU. In 2023, the organisation delivered the Street Child Cricket World Cup in India, which substantially increased income and related expenditure. In 2024, focus shifted to foundational programme development and preparations for SCWC 2026, which require lower immediate costs but set the stage for future income. Additionally, delayed donor decisions, the phasing out of long-term support from ISP, and the absence of FIFA/ICC-linked events contributed to temporary reductions in income.

Reserves policy

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, is sufficient to maintain the Legacy, Rawbank, One Million & One and Education projects. The SCWC 26 project has a deficit of (£76,146) - the SCU Board decided to C/F this deficit in the understanding it would be covered by future years’ income. At the year end restricted funds totalled a deficit of £1,111 (2023 surplus of £288,950).

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 £140,000 in 2024.

The trustees are of the opinion that this provides:

Free reserves: At the year end the charity had free reserves of £300,517 which is significantly above the target set (2023: £183,733). However, as noted above, there was a deficit to date on the SCWC 26 project of (£76,146).

Future Funding

Future funding will continue to rely on SCU’s ability to deliver impactful programming and successfully plan for major events like the Street Child World Cup 2026. Core supporters have expressed strong interest in SCU’s year-round work, particularly programmes centred on young leaders and former participants. As ISP begins to phase out its support, SCU is actively seeking new strategic partners. Sustained income will also depend on the generosity of individual donors and the charity’s ability to demonstrate ongoing impact beyond headline events—ensuring that streetconnected children are supported through continuous engagement, not just during global tournaments.

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.

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Street Child United Report of the Trustees for the Year Ended 31 December 2024

FUTURE PLANS

Street Child United is entering a pivotal phase of growth, building on successful partnerships and laying strong foundations for future expansion. Notably, SCU has delivered impactful programmes funded by both FIFA and UEFA, reinforcing its credibility as a trusted delivery partner within the sport-for-development space. These partnerships have opened the door to further engagement with global institutions and demonstrate SCU’s capacity to scale and sustain high-quality programming that aligns with its mission.

The organisation has also made strategic progress in securing new opportunities. Efforts in 2024 have focused on developing grant-ready proposals, strengthening monitoring and evaluation systems, and cultivating relationships with funders whose priorities align with SCU’s pillars of identity, education, protection from violence, and gender equality. These actions position SCU to attract new funding and expand its reach in 2025 and beyond.

Looking ahead, the Street Child World Cup 2026 presents an unprecedented opportunity. With plans underway to host the event in North America, SCU is preparing to capitalise on the financial and strategic advantages this brings. The region offers access to a wide network of philanthropic, corporate, and institutional partners, and the team is actively pursuing sponsorships, collaborations, and government engagement to maximise impact and financial sustainability.

Meanwhile, legacy programmes such as the Young Leaders initiative continue to grow. A new cohort, drawn from SCWC 2022 and SCCWC 2023 participants, is now in place, and SCU has expanded staffing capacity to manage this development. These leaders will play a key role not only in advocacy and peer engagement, but also in shaping future programming.

With preparations for SCWC 2026 in North America and early groundwork for SCCWC 2027 in South Africa already in motion, SCU is well-positioned to deepen its global impact and further its mission of empowering street-connected children through sport, advocacy, and education.

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Street Child United Report of the Trustees for the Year Ended 31 December 2024

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)
Archana Devi Glendening
Arun Midha
Fiona Cullen
Greg Clements
Malini Skandachanmugarasan
Niul Dillon Hatcher
Preeti Shetty (Co Chair)
Daniel Fluskey (Appointed March 2025)
Jitesh Patel (Appointed March 2025)
Walter Kent Christian (Appointed March 2025)
Chuli Scarfe (Resigned September 2024)
John Egan (Resigned September 2024)
Tom Ward (Resigned September 2024)
Company Secretary Tom Ward (Resigned September 2024)
Niul Dillon Hatcher (Appointed September 2024)
Key Management CEO –John Wroe
Development Manager –Gianni Buttice until
January 2025
Head of Operations –Tom Rensmann from
January2024
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

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Street Child United Report of the Trustees for the Year Ended 31 December 2024

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:

  1. 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:

  2. a. monitoring abuses of human rights;

  3. b. relieving need among the victims of human rights abuse;

  4. c. research into human rights issues;

  5. d. raising awareness of human rights issues;

  6. e. promoting public support for human rights;

  7. f. promoting respect for human rights among individuals and corporations;

  8. g. international advocacy of human rights; and

  9. h. eliminating infringements of human rights.

  10. 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.

  11. 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:

  12. 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;

  13. b. advancing education;

  14. c. relieving unemployment; and

  15. 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.

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.

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Street Child United Report of the Trustees for the Year Ended 31 December 2024

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

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.

Partnerships

Street Child United partners with a number of independent organisations worldwide. In Brazil, we work with Associação das Crianças de Rua Unidas (Street Child United Brazil) , a legally registered non-profit (CNPJ: 18.922.477/0001-90). Our collaboration is limited to project-based partnerships and their participation in SCU global events.

Risk management

SCU’s Audit and Risk Committee continues to assess key risks quarterly. Financial sustainability remains a central concern given reliance on a small pool of funders, particularly as ISP phases out support.

16

Street Child United Report of the Trustees for the Year Ended 31 December 2024

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

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:

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.

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 10 September 2025.

Signed on its behalf by:

Alexander White

Alexander White Chair of Trustees

17

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 2024.

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 section 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:

  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 organisations preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

During the 2023 accounts work, I identified a number of disclosures in the statutory accounts which were not technically compliant with the SORP including (but not limited to):

You agreed to review the disclosure points and amend the presentation in the 2024 statutory accounts including (where required) a reclassification of the 2023 comparatives. However, you did not complete this review – you have now agreed to do this for the 2025 accounts. 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.

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.

Sarah Lightfoot, FCA DChA 11 September 2025 Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH

18

Street Child United

Statement of Financial Activities (incorporating the income and expenditure account) For the year ended 31 December 2024

Unrestricted
funds
Notes
£
Income from:
Donations and grants
2
347,943
Other sources
1,422
Total income
349,365
Expenditure on:
Raising funds
3
12,855
Charitable Activities
4
322,030
Total expenditure
334,885
Net income/(expenditure)
14,480
Transfer between funds
11
102,304
Net movement in funds
116,784
Total funds brought forward
183,733
Total funds carried forward
300,517
Restricted
funds
£
133,844
-
133,844
-
321,601
321,601
(187,757)
(102,304)
(290,061)
288,950
(1,111)
Total
2024
£
481,787
1,422
483,209
12,855
643,631
656,486
(173,277)
-
(173,277)
472,683
299,406
Unrestricted
funds
£
311,721
-
311,721
11,011
395,335
406,346
(94,625)
63,230
(31,395)
215,128
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

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

19

Street Child United Balance Sheet As at 31 December 2024

Notes
Fixed assets
8
Current assets
Debtors
9
Cash at bank and in hand
Total current assets
Creditors: amounts falling due within one year
10
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one year
Total net assets
Funds of the Charity
Unrestricted funds
Restricted funds
11
Total funds
12
Total
2024
£
-
19,950
289,722
309,672
(10,266)
299,406
299,406
-
299,406
300,517
(1,111)
299,406
Total
2023
£
-
42,609
455,420
498,029
(25,346)
472,683
472,683
-
472,683
183,733
288,950
472,683

For the year ending 31 December 2024 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 10 September 2025.

Signed on behalf of the board by:

Alexander White

Alexander White

Chair of Trustees

20

Street Child United Notes to the Accounts For the year ended 31 December 2024

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 financial statements have taken advantage of the exemption to prepare a Statement of Cash Flows.

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 Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

d 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:

e 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

21

Street Child United Notes to the Accounts (continued) For the year ended 31 December 2024

1 Accounting Policies (continued)

f 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.

g 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.

h 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.

i 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.

j 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.

k 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.

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
Donations in kind
Grants
FIFA
Legacy Funding
Rawbank
One Million and One
Education Fund
Unrestricted
fund
£
302,027
45,916
-
-
-
-
-
347,943
Restricted
funds
£
16,036
-
-
-
76,000
-
41,808
133,844
Total
2024
£
318,063
45,916
-
-
76,000
-
41,808
481,787
Unrestricted
fund
£
311,721
-
-
-
-
-
-
311,721
Restricted
funds
£
162,786
-
23,101
185,818
119,000
37,989
49,070
577,764
Total
2023
£
474,507
-
23,101
185,818
119,000
37,989
49,070
889,485

22

Street Child United Notes to the Accounts (continued) For the year ended 31 December 2024

3 Expenditure on raising funds

Note
Salaries
6
Fundraising costs
4
Expenditure on charitable activities
Note
Salaries
6
Staff expenses and travel costs
Freelance workers
Event costs
Project costs
Project costs - grants paid
Support costs
5
Unrestricted
fund
£
8,165
4,690
12,855
Unrestricted
fund
£
177,643
38,605
30,757
5,244
774
-
69,007
322,030
Restricted
funds
£
-
-
-
Restricted
funds
£
188,298
37,005
-
8,228
87,253
817
-
321,601
Total
2024
£
8,165
4,690
12,855
Total
2024
£
365,941
75,610
30,757
13,472
88,027
817
69,007
643,631
Unrestricted
fund
£
7,895
3,116
11,011
Unrestricted
fund
£
301,014
31,909
37,796
4,067
-
-
20,549
395,335
Restricted
funds
£
-
-
-
Restricted
funds
£
-
49,284
-
156,970
48,075
42,654
807
297,790
Total
2023
£
7,895
3,116
11,011
Total
2023
£
301,014
81,193
37,796
161,037
48,075
42,654
21,356
693,125

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

Note
Insurance
Telephone
Accountancy
bank charges
general expenses
Computers and software
Pro bono PR support and legal fees
Independent examiner's fee
Unrestricted
fund
£
2,034
489
10,635
721
1,479
5,606
45,916
2,127
69,007
Restricted
funds
£
-
-
-
-
-
-
-
-
-
Total
2024
£
2,034
489
10,635
721
1,479
5,606
45,916
2,127
69,007
Unrestricted
fund
£
1,812
562
11,076
938
654
2,867
-
2,640
20,549
Restricted
funds
£
-
-
807
-
-
-
-
-
807
Total
2023
£
1,812
562
11,883
938
654
2,867
-
2,640
21,356
Salaries
Employer's NI contributions
Employer's pension contribution
2024
£
315,369
28,521
30,216
374,106
2023
£
268,961
24,677
15,271
308,909

The average monthly number of employees during the year was 8 (2023: 6).

23

Street Child United Notes to the Accounts (continued) For the year ended 31 December 2024

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

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

£80,000 - £89,999 2024
1
2023
1

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.

The charity trustees were not paid or received any other benefits from employment with the Charity in the year (2023: £nil). One trustee was reimbursed for flight costs of £554 to attend a conference as SCU's spokesperson. No other trustees were reimbursed expenses during the year (2023: £nil), in their role as trustees. No charity trustee received payment for professional or other services supplied to the charity(2023: £nil).

The key management personnel comprise the trustees, the Chief Executive Officer, the Development Manager and the Operations manager. The total employee benefits of the key management personnel of the charity (including employer's national insurance and pension contributions) were £193,170 (2023: Chief Executive Officer and the Development Manager £140,670).

Independent examination fee 2024
£
2,127
2023
£
2,640

No other fees were paid to the independent examiner's organisation.

8 Tangible fixed assets

Cost or Valuation
As at 1 January 2024
As at 31 December 2024
Depreciation
As at 1 January 2024
As at 31 December 2024
Net Book Value
As at 31 December 2024
As at 31 December 2023
Debtors
Prepayments
Accrued income
Fixtures,
fittings &
equipment
£
2,710
2,710
2,710
2,710
-
-
2024
£
10,911
9,039
19,950
Total
£
2,710
2,710
2,710
2,710
-
-
2023
£
2,919
39,690
42,609

9 Debtors

24

Street Child United Notes to the Accounts (continued) For the year ended 31 December 2024

10 Creditors: amounts falling due within one year

Trade creditors
Accruals
Other creditors
Restricted funds
Rawbank
Legacy Funding
One Million and One
Education Fund (Young leaders programme)
SCWC 2026
Brought
forward
£
56,205
152,974
19,491
60,280
-
288,950
Income
£
76,000
5,000
1,036
46,808
5,000
133,844
Expenditure
£
(69,640)
(66,407)
(1,532)
(75,861)
(108,161)
(321,601)
2024
£
7,988
2,278
-
10,266
Transfers
£
(50,000)
(79,319)
-
-
27,015
(102,304)
2023
£
3,081
21,676
589
25,346
Carried
forward
£
12,565
12,248
18,995
31,227
(76,146)
(1,111)

11 Restricted funds

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.

£50,000 was transferred towards salary costs included in unrestricted funds.

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 £79,319 relates to finished projects.

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 (Young leaders programme)

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

SCWC 2026

Costs towards the SCWC 2026 are restricted in the expectation of future fundraising and sponsorship of the event that will make the event economically viable.

£5,000 was received as part of the Big Give campaign, and £27,015 has been transferred from unrestricted funds representing the net fundraising income from ISP.

25

Street Child United Notes to the Accounts (continued) For the year ended 31 December 2024

11 Restricted funds (continued)

Prior year comparison
FIFA
Rawbank
International Schools Partnership
SCWC Doha 2022
SCCWC India 2023
Legacy Funding
One Million and One
Education Fund
Analysis of net assets by fund
Net current assets
Unrestricted
Funds
£
300,517
300,517
Brought
forward
£
-
-
-
(67,000)
-
139,206
-
-
72,206
Restricted
Funds
£
(1,111)
(1,111)
Income
£
23,101
119,000
34,588
51,103
56,060
185,818
40,571
67,523
577,764
2024
Total
£
299,406
299,406
Expenditure
£
(10,365)
(545)
(679)
(5,447)
(191,257)
(61,174)
(21,080)
(7,243)
(297,790)
Unrestricted
Funds
£
183,733
183,733
Transfers
£
(12,736)
(62,250)
(33,909)
21,344
135,197
(110,876)
-
-
(63,230)
Restricted
Funds
£
288,950
288,950
Carried
forward
£
-
56,205
-
-
-
152,974
19,491
60,280
288,950
2023
Total
£
472,683
472,683

12 Analysis of net assets by fund

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.

There are no further related party transactions to disclose for this year.

Niul Hatcher, trustee, is also a trustee of the Amos Trust. During 2023 £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.

26