Family for every child Annual Report 2024 - 2025 Il
Contents
| Contents | 2 |
|---|---|
| Welcome to our 2024-25 Annual Report | 4 |
| Our Impact | 5 |
| Supporting Children on the Move | 5 |
| Elevating Kinship Care on the Global Stage | 7 |
| Tackling Sexual Violence Against Children | 9 |
| Flying the Flag for Emotional Wellbeing | 11 |
| Financial review, risks, organisational structure | 14 |
| Independent auditor’s report | 25 |
| Financial statements | 29 |
| Reference and administrative details | 50 |
| Thank you | 52 |
2
We are the member organisations that together make up Family for Every Child.
Ali Forney Center, USA Amara, USA Animus, Ireland Associação Brasileira Terra dos Homens, Brazil Association for Community Development, Bangladesh BAYTI, Morocco Butterflies, India Children and Families Across Borders (CFAB), UK Children Assistance Programme (CAP) Liberia, Community Based Rehabilitation Jamaica (CBRJ), CSID Centre for Services and Information on Disability, Bangladesh Challenging Heights, Ghana ChildLink, Guyana Children at Risk Ireland (CARI) Children in Distress Network, South Africa CONACMI, Guatemala Center for the Prevention and Treatment of Child Sexual Abuse, Philippines ENDA Jeunesse Action, Senegal Enfoque Niñez, Paraguay First Step, Cambodia For Our Children, Bulgaria Foundation for Innovative Social Development, Sri Lanka Flüchtlingsrat Niedersachsen, Germany Farm Orphans Support Trust, Zimbabwe Forum on Sustainable Child Empowerment, Ethiopia Gender Violence Recovery Centre, Kenya Hayat Sende, Turkiye Hope Village Society, Egypt INSAF, Morocco Jordan River Foundation, Jordan JUCONI, Mexico KoRoot, South Korea Legal Services for Children, USA METAdrasi, Greece Muhammadiyah, Indonesia Mulberry Bush, UK Naba'a, Lebanon P4EC, Russia Paicabi, Chile Pendekezo Letu, Kenya Praajak, India Programma Integra, Italy Projeto Legal, Brazil Quidan, Kaisahan, Philippines Semya Kazhdomu Rebenku, Kyrgyzstan Taller de Vida, Colombia Together Trust, UK Treoir, Ireland Undugu Society, Kenya Uyisenga Ni Imanzi, Rwanda Voice of Children, Nepal VOYCE - Whakarongo Mai, New Zealand
3
Welcome to our 2024-25 Annual Report
Dear Friends and Supporters,
As Chair of the Board for Family for Every Child, I present our Annual Report for 2024-25.
I’m pleased to be able to share with you the significant achievements that reflect our commitment to supporting children and families when they need it most.
The past year has been marked by profound global challenges that have tested the resilience of communities, civil society organisations, and the children and families we serve. Conflict in multiple regions has continued to disrupt childhoods, displace families, and strain already overstretched protection systems. Simultaneously, the international funding landscape has undergone a seismic shift, with significant reductions to traditional sources of support—including the end of USAID funding and subsequent cuts to other multilateral and bilateral funders. These changes have left many organisations navigating an uncertain future, amid rising needs and diminishing resources.
For Family for Every Child, these pressures have been real and immediate. As a global alliance of local civil society organisations, we have felt the full impact of these external forces—not only in terms of direct funding cuts but also in the increasing complexity of the environments in which our members operate.
In response to this changing context, we have developed and launched a bold new strategy. This strategy is designed to ensure that we remain adaptive, collaborative, and grounded in the realities of our members and the communities they support. It provides a clear roadmap for navigating the future, allowing us to strengthen our collective voice, deepen our impact, and continue to work towards a world where every child can grow up in a safe, caring, and permanent family environment.
As you delve into this report, I hope you are heartened by the resilience and dedication of our members. Our achievements throughout this tumultuous year would not have been possible without your unwavering support and commitment. Thank you for being a vital part of our journey.
Warmest wishes, Rita
7 November 2025
Rita Panicker
Director, Butterflies (India) Chair of the Board, Family for Every Child
4
Our Impact
We have worked on a diverse range of projects in 2024-25, reflecting the challenges faced by children and families in the countries where we work. Here is a selection of our main achievements across our key themes
Supporting Children on the Move
Global Campaigning: Championing the Right to Nationality
Children on the move are at high risk of statelessness, limiting access to care, protection, and family life. In response, Family for Every Child launched the Nationality Required campaign in November 2024 to support global efforts to end statelessness.
Seven member organisations led advocacy efforts—creating practitioner and youth-led videos, hosting events, and raising awareness via social media.
Key Outcomes
-
Taller de Vida and ISI submitted a joint report to the UN on Colombia’s child rights record.
-
121 Venezuelan children received temporary stay documents, securing access to education and healthcare.
-
Universities in Pereira committed to teaching identity rights.
-
Family became a member of the Global Alliance to End Statelessness.
-
The campaign fostered collaboration across child migration corridors, setting the stage for broader member involvement in 2025, with a focus on families’ roles in preventing statelessness.
5
Sharing Best Practice: Integration Support Across Borders
Ensuring the integration of migrant, unaccompanied, and separated children remains a key priority. In 2024–25, members in Europe convened through in-person exchanges hosted by METAdrasi (Greece) and Programma integra (Italy), involving participants from Germany, the UK, Bulgaria, and Greece.
Key Outcomes
-
Co-created a global Workshop Learning Series for child integration practitioners.
-
Digitised the Supporting Integration Toolkit and launched new video resources.
-
Released three practitioner podcasts through our Caring for Children on the Move network (600+ members).
-
METAdrasi showcased the Toolkit’s participatory approach at ISPCAN 2024, opening new global learning opportunities.
Research Spotlight: Climate Crisis & Children on the Move
We completed pioneering research across India, Sri Lanka, Bangladesh, and Nepal, revealing how climate-driven displacement disrupts family care—especially for vulnerable children.
The research highlights the urgent need to integrate climate migration into child rights frameworks, informing our next phase of work.
Responding Fast to Crisis Situations
The climate crisis and ongoing conflicts continue to harm vulnerable children and families. Through our Frontline Fund , we supported:
-
100+ families in Kenya impacted by floods, with microgrants, psychosocial support, and emergency aid.
-
300+ displaced people in Lebanon , including children and vulnerable groups, with emergency relief.
-
800+ refugee families in Egypt affected by regional conflict.
-
Continued aid to Ukrainian children and unaccompanied minors, with renewed Porticus Foundation funding.
These responses reflect our commitment to holistic, family-based care for children on the move.
6
Elevating Kinship Care on the Global Stage
Launching the First-Ever Global Kinship Care Week
In October 2024, Family for Every Child launched the first-ever Global Kinship Care Week —a coordinated global campaign to raise awareness of kinship care as a vital yet often overlooked care option. Supported by members in 14 countries, the campaign combined storytelling, practitioner insights, and advocacy.
Campaign Highlights
-
Reached nearly 7,000 people on social media
-
Attracted over 1,000 unique visitors to the campaign site
-
25 organisations, including key NGOs and thought leaders, shared our content on LinkedIn
-
Sparked national advocacy efforts to prioritise kinship care in policy and practice
Driving Global Learning & Evidence
In January 2024, we launched How to Support Kinship Care: Lessons Learnt from Around the World , an inter-agency guidance endorsed by 39 organisations, featuring 44 promising practices. It was translated into Spanish and Portuguese for wider reach.
We hosted global webinars on kinship care definitions and integration into national systems, shared insights via the Indian Alternative Care Network, and published an academic article in Institutionalised Children Exploration and Beyond (Sept 2024).
In Aotearoa New Zealand, we launched a research project led by VOYCE Whakarongo Mai and CRAANZ, alongside Māori and Pacific scholars, grounding the work in lived experience and Indigenous leadership.
Strengthening Practice Through Member Exchange
Members engaged in practice exchanges on building national kinship care alliances—emerging as effective platforms for coordinated reform. Our Kinship Care Working Group now includes 22 member organisations, reflecting a wide range of care contexts and strategies.
7
Amplifying Kinship Voices in Global Forums
Kinship Care Ambassadors represented Family at key events in 2024, including:
-
Voices of Social Science (University of Dar es Salaam)
-
ISPCAN Conference (Sweden)
-
A high-level meeting with Ireland’s Department of Children
-
BICON regional conference and CPTCSA’s national conference in the Philippines
These forums brought lived experience and practitioner perspectives into global policy conversations.
Influencing Global Policy and Funding Agendas
Family for Every Child successfully influenced the UK FCDO to recognise kinship care as the preferred option for children without parental care in its final Global Campaign Charter on Care Reform —a key step toward policy and funding recognition.
At the 63rd UN Commission for Social Development, we called for the inclusion of kinship care and unpaid care work in global care economy frameworks—linking kinship care to wider social protection and gender equity agendas.
Through these efforts, Family for Every Child is elevating kinship care from a grassroots solution to a global policy priority.
8
Tackling Sexual Violence Against Children
Blue Umbrella Day 2024: Growing Global Momentum
In 2024, Blue Umbrella Day (BUD) reached over 1 million people—up from 230,000 in 2023— mobilising a global movement to end sexual violence against boys.
Global Reach
-
25 member organisations + 30 CSOs reached 37 countries
-
610 activities engaged 23,000+ people, including:
-
425 awareness events (40% rise in local reporting)
-
71 trainings for 1,200+ frontline workers (85% reported improved confidence)
-
114 advocacy actions led to 15 local government policy commitments
The campaign raised awareness among boys, caregivers, educators, and policymakers, while amplifying survivor voices. Peer-led support networks in 8 countries improved mental health and reintegration for 300+ survivors.
Participatory methods like Photovoice engaged communities via 15 exhibitions and spurred new safeguarding committees. Resource downloads rose 250%, and regional youth partnerships expanded.
Global Advocacy and Influence
We launched a petition urging the UN to recognise April 16 as International Blue Umbrella Day , endorsed by the UN Special Rapporteur and 10 UNCRC members.
Key Advocacy Moments
-
Bogotá Inter-Ministerial Conference : Boys' protection included in the CSO Forum’s Call to Action (endorsed by 48 countries); 2 governments began consultations for boy-specific protections.
-
SVRI Conference (Cape Town) : Helped launch a global working group on boys in sexual violence research.
-
ACPHA (Africa) : Member presentations led to public health collaborations in 3 countries for inclusive school programs.
9
Governments in Cambodia, India, Rwanda, Liberia, Brazil, Kenya, and Zimbabwe integrated boyfocused protections into national policies and training—driven by campaign advocacy.
United for Boys: Advancing Policy Change
With Oak Foundation support, members in 11 countries achieved major policy gains:
-
Cambodia : Boy-specific measures added to child protection plans, reaching 100,000+ children.
-
South Africa : CINDI shaped national training for 3,500+ professionals.
-
Guatemala : Improved healthcare support for boy survivors through Ministry of Health partnership.
-
Brazil : Helped launch a child helpline supporting 2,000+ children in 6 months.
-
Philippines : Prevention programs piloted in 20 schools, reaching 8,000 students.
-
Nepal, Zimbabwe, Colombia : Legal advocacy led to reforms; Zimbabwe drafted a bill addressing violence against boys.
Broader advocacy across 11 additional countries fostered commitments from governments and civil society, embedding boy protection into child protection systems.
Impact
These combined efforts are making boys visible in national policies, improving services, and sparking systemic change in how sexual violence is addressed—globally and locally.
10
Flying the Flag for Emotional Wellbeing
In September 2024, we launched the Nkwihoreze Project —a collaborative initiative between the UCL Social Research Institute, Family for Every Child, and our member Uyisenga ni Imanzi in Rwanda. The project aims to build a global research and practice exchange network focused on strengthening intergenerational resilience in families affected by hardship, separation, and conflict.
During its first phase, the project adapted Nkwihoreze tools for use in diverse contexts and introduced creative methods for working with children, caregivers, and intergenerational groups. In the second phase, four Family members—Muhammadiyah (Indonesia), Semya (Kyrgyzstan), Taller de Vida (Colombia), and Voice of Children (Nepal)—were mentored to design, deliver, and evaluate pilot workshops in their respective countries.
The third and final phase will distil insights from these pilots, share findings with practitioners and policymakers, and inform future research funding proposals. This phase will also include three webinars: sharing initial results, hosting a public engagement event, and collaboratively designing the next stage of the project.
Developing our global community of changemakers
Changemakers for Children, our online community, has now grown to over 5000 users. Over the past year, we have developed strategies for our thematic priority areas and established new working groups. This enables practitioners to better connect on issues that matter to them. Recent developments include launching our Fundraising and Communications community, which supports the long-term financial sustainability of our members. We have also promoted the Reintegration Toolkit for children on the move and introduced a new Emotional Wellbeing programme.
Family for Every Child NZ strengthened its collaboration across multiple CSO networks and alliances, including the Children’s Rights Alliance Aotearoa New Zealand (CRAANZ), Tick4Kids, the Children and Young People in Conflict with the Law group, and Te Puna Aonui’s Systems Working Group and youth sub-group. These partnerships ensured that local expertise and grassroots perspectives informed global advocacy efforts, most notably through our active contribution to the joint UN General Comment 27 submission led by our member VOYCE Whakarongo Mai and CRAANZ, which is the official CSO reporting body to the UN.
Family for Every Child was invited to present at the Human Rights Council Geneva session in 2024, highlighting the importance of including children’s voices in mainstreaming child rights and preventing violence against children. The Human Rights Council is a key global platform for child rights discussions, and influencing its agenda can shape policies and frameworks that impact children globally, especially those in alternative care.
11
Sharing practice across borders
In 2024-25 we completed delivery of our pilot online learning programme, ‘ Creating emotional wellbeing in children and families ’, in collaboration with partner network Family Power. 50 practitioners from 27 countries were given places on the 5 month programme, from subscription levels of over 300. The programme evaluation highlighted impact on participants’ theoretical knowledge and practical skills in emotional wellbeing for children and families, as well as personal growth, and highlighted the popularity of structured and substantive learning opportunities amongst our audience.
Meanwhile we continued to deliver webinars and workshops across core themes including kinship care (marking the first global kinship care week), protecting boys from sexual violence, and CSO solidarity in response to the USAid freeze, attracting hundreds of attendees. Members and partner CSOs had the opportunity to share their work through podcast episodes across themes such as youth engagement in advocacy, decolonising funding, and supporting integration of children on the move.
Members were supported in face-to-face practice exchange opportunities in Colombia, Kenya and the UK, creating the opportunity to delve deeper into the work of their peers around topics such as youth participation, care reform and therapeutic approaches. And practitioner guidance papers focused on providing psychosocial support in diverse emergency settings have been produced.
Additionally, a peer learning and mentoring project focused on participatory evaluation was delivered providing in-depth guidance to 8 local CSOs as they conducted evaluations of their programming, producing impact case studies and an online community of practice which has grown to over 200 members and created the opportunity for further focus on CSO learning and impact.
12
Looking ahead
This year sees the launch of our new strategy which will take us through to 2029. In these extremely volatile times we need a strategy that is agile and responsive, and prioritises collaboration with key strategic partners.
Read on to hear about some of our key plans.
2025/2026 will see us beginning to deliver against the first year of the new strategy. Our focus will be on transitioning Family into a stronger model of a member led alliance. We will continue to strengthen our three main thematic areas of strengthening kinship care, preventing sexual violence and protecting children on the move through intentional efforts of influencing policies and practices at the global and regional platforms which are informed by local solutions in diverse communities. We will strengthen our programmes with stronger voices of those with lived experiences representing diverse and inclusive groups of children and families through our pathways of practice exchange, research and advocacy.
With the growing context of exclusive and biased generative AI based knowledge around child rights work, we will strive to influence and transform the knowledge base that is informed by local solutions and ethical and inclusive voices of children and communities . We will investigate the growing context of climate crisis impact on marginalised communities and children to inform our thematic focus so that our members are better informed to integrate this growing context into their programming as well as for Family to influence stronger support for local organisations with closest proximity to communities and children affected by climate crisis.
13
Financial review, risks, organisational structure
The Directors, who are also the Trustees of the charity, present their statutory report along with the consolidated financial statements of the charity and its subsidiary for the period from 1 April 2024 to 31 March 2025. The financial statements have been prepared based on the accounting policies set out in note 2 to the financial statements.
Financial review
Income
In 2024/25, Family for Every Child generated an income of £3.12m (2024: £3.54m), marking a decrease of approximately £0.42m (2024: £0.14m increase) compared to the previous year.
Of this total income, £1.79m (2024: £1.91) was contributed by our individual supporters in the UK, including legacies and gift aid. Supporters in New Zealand provided £0.87m (2024: £1.05m). The remaining £0.46m (2024: £0.58m) came from a diverse range of sources, including trusts, foundations, and corporate partners.
The New Zealand income was lower than the previous year as Family’s fundraising continued to be affected by economic challenges in NZ. The investment in NZ fundraising is part of our sustainability investment strategy to secure new sources of income and to stabilise core income for the global alliance during our current strategy period and beyond.
The UK fundraising programme is performing well and we continue to manage the rate of attrition of individual givers within our target envelope of 11%.
Expenditure
At £2.80m, total expenditure for 2024/25 is lower than the previous year (2023/24: £3.6m). This reduction in expenditure is due to cost-saving initiatives especially in Family’s operations as well. Of this amount, £1.77m was expended on charitable activities (compared to £1.87m in 2023/24), £0.49m on raising funds through our existing UK fundraising programme and £.53m of investing in our fundraising programme in NZ to ensure our long term viability.
Ensuring our financial sustainability
Family has been investing in New Zealand to build a supporter base since 2017; we have continued to review our fundraising programme and we are now at the point of breaking even. We project that this will further increase gradually in the coming years.
Our UK supporter base continues to provide vital unrestricted income and although this is decreasing, the funds raised from individual donors are not falling as fast as was initially predicted. Our fundraising costs in the UK are from our focus on a legacy campaign. The balance
14
of our fundraising costs is directed at building on the partnerships we have developed with trusts, foundations, institutions, and corporations.
We have maintained an agreed upon level of reserves which we use to deliver Family’s current strategy in accordance with our policy.
Remaining accountable
In addition to reviewing financial expenditure against programme plans, we regularly review our results in order to learn where and how we can be more effective in achieving outcomes for children and families. We do this through an annual process of outcome harvesting, where we identify outcomes that have been achieved through the network activities. This is part of our wider Results Framework and budget monitoring processes.
Reserves
At the end of the year, Family held total funds of £2.00m (2024: £1.70m). The reserves comprise restricted funds for future work £0.42m (2024: £0.36m). £6k (2024: £16k) represents the net book value of fixed assets, and £1.58m (2024: £1.34) are free reserves.
In general, Family holds free reserves so that it can respond to risks that are likely to require a period of adjustment, or to take action to capitalise quickly on major unforeseen and strategic opportunities. Family has a risk-based reserves policy which is reviewed annually and approved by the Board of Trustees. Our Board recently approved an increase in the minimum balance that we require to address the risks we face from £860k to £950k to reflect changes in risk and cost inflation. These free reserves are necessary to manage day to day operating risks, providing cash flow. The £1.58m free reserves balance at the end of the year is higher than this minimum amount because it includes a budgeted amount to cover the expected net operating deficit until the end of the current strategy which ended in March 2025. This net operating deficit was planned as part of our fundraising strategy and created a buffer against any mismatch in timing between income and expenditure, and ensure funds are reasonably available for day to day management. In the new strategy, a balanced budget has been planned and this buffer for net operating deficits will not be included. The surplus of reserves will be drawn down as needed to cover one-off costs that may arise due to new innovations and approached that may evolve under the new strategy.
Designation of reserves
For the financial year 2025/26, the trustees approved an additional £70k for innovation and £125k for contingencies designated from the free reserves . These innovation projects are presented through business cases that are linked to a strategic or organisational objective and are mainly to scope or to test out new programmatic approaches. The innovation projects cover varying periods from a few months to two years, but are reviewed on an annual basis. Any drawdowns for the contingencies will be based on actual costs incurred.
15
Investments
At 31st March 2025, Family held total investments of £0.98m in cash, of which £367k is held in an interest bearing account.
Fundraising Statement
At Family for Every Child we undertake fundraising activities in the UK and New Zealand. We work with a number of partner agencies to deliver our fundraising objectives. In 2024/25 we worked with three partner face-to-face (F2F) agencies, one telemarketing agency in New Zealand and one partner telemarketing agency in the United Kingdom. All agencies are carefully selected and monitored, both through procurement processes and in weekly, monthly and quarterly reviews thereafter. All agencies are employed on a contractual basis and clauses are in place which allow Family for Every Child to terminate the relationship if they do not comply with our agreed policies and procedures. The fundraising team regularly monitors all campaigns by listening to telephone calls, visiting F2F teams and conducting mystery shopping. We are a member of the Public Fundraising Regulatory Association in New Zealand and the Institute of Fundraising in the UK. We are compliant with GDPR in the UK and the Privacy Act 2020 in New Zealand. As part of this strategy we ascertained supporter opt-ins to receiving communications where they did not fall under the category of ‘Legitimate Interest’. Our website and communications (digital and print) clearly state our data protection policies and offer the opportunity to opt out of receiving communications. On our website we display our ‘Supporter Promise’ and our policies on acceptance and refusal of donations, our privacy policy and our position on refunds. Our Supporter Care Team ensures that we resolve donor and supporter complaints within our Service Level Agreement. Complaints and issues are recorded appropriately. Family for Every Child is committed to best practice in fundraising and follows the strict code of conduct for face-to-face fundraising. During 2024-25 we received no complaints relating to fundraising in the UK. We have had 24 complaints related to fundraising in New Zealand, and all have been fully resolved. The number of complaints in New Zealand account for less than 0.2% of our NZ supporter base. All complaints are logged with our agencies and a written response is provided within a strict time frame. Additional training is provided to our agencies where necessary.
Family for Every Child is committed to protecting vulnerable donors and we ensure that all F2F and Telemarketing recruiters are trained by Family for Every Child team members. We use this session to train them on the work of Family for Every Child and also to talk about our ethical approach and supporter promise. In New Zealand we train each recruiter on our F2F Code of Conduct policy.
Grant-making policy
Our members implement joint initiatives and projects on behalf of the Alliance. This can require funds to be mobilised by the Secretariat to members who are then accountable for the use of funds and reporting on the delivery of activities. We have an onward granting policy which lays out the roles and responsibilities, reporting requirements and administrative processes. Members develop and agree proposals and budgets before a funding agreement is signed and funds
16
transferred. As part of the membership criteria for Family all members are required to go through a due diligence review and to share information on their financial position, financial management and internal controls.
Going Concern
The Trustees have reviewed Family’s activities, financial position and risk management policies together with factors likely to affect future development, including the impact of economic uncertainty on income.
Family has adopted prudent financial planning assumptions and is working towards alignment of income and expenditure on a rolling basis. In April 2025 the Board reviewed a 4-year budget in line with the new strategy; this included a reforecasting of the budget and reserves for 2025/26 and projections to end of March 2029. The closing unrestricted fund balance as at end of March 2026 per this forecast is £1.20m with future years sitting at £1.18m. This expected closing unrestricted reserve is c 27% higher than the minimum reserve balance required per our Reserve Policy. An 18-month re-forecast is carried out each quarter.
Considering the closing financial position at 31st March 2025, the resilience of our income streams and our prudent approach to future financial planning, the Trustees do not consider that a material uncertainty exists in relation to the ability of Family for Every Child to continue as a going concern for the foreseeable future. Accordingly, the Trustees are satisfied that the going concern basis is an appropriate approach for the preparation of the financial statements.
17
Risk Management
The Board is ultimately responsible for setting risk appetite (or tolerance), and ensuring the effectiveness of Family’s internal controls. The principal risks to which Family is exposed are regularly reviewed and mitigating actions are taken to reduce the impact and likelihood of the risks.
The Resources Mobilisation and Communications Committee monitors the risk register at every meeting. The Leadership Team ensures that the day-to-day risk management processes are embedded across the organisation. These include quarterly identification of risks by a broader Leadership Team ‘plus’ and the subsequent development of risk mitigation strategies.
----- Start of picture text -----
Risk category and individual risk tolerance Overall Tolerance/ Appetite and
Rationale
Impact
Thematic Areas, local leadership and knowledge, global High tolerance - as we seek to
advocacy and climate crisis achieve impact for millions of
children globally in innovative ways.
- high tolerance as through our thematic areas we work on
nuanced, hidden, unacknowledged and politicised issues, as
an alliance of local CSO network we operate in a context that
does not recognise local leadership and therefore not in the
driving seat of global agenda on child rights;
- we will work with those with lived experience taking into
account their existing vulnerabilities or triggers for it (see
safeguarding under Oversight);
- we will strengthen global advocacy in an existing power
imbalanced space where Family does not yet have a strong
profile as a local CSO led alliance;
- we will be integrating climate justice which is not being
prioritised as an interconnected issue with child rights
Sustainability
Funding - medium tolerance for continued investment in Medium tolerance - since we have
Individual Giving and High Value (see Oversight for Fraud, chosen to continue with current
Compliance, Operations, Balancing Resources) fundraising channels.
Innovation
Impact related initiatives - high tolerance in exploring ways to High tolerance - as we have
widen our impact through collaborations ambitions to achieve impact and
----- End of picture text -----
18
----- Start of picture text -----
Sustainability related initiatives -high tolerance in income sustainability in innovative ways.
diversification, collaborations and partnerships
Digital solutions - high tolerance for exploring Innovative
ways of working and digital prototypes
----- End of picture text -----
| Sustainability related initiatives-high tolerance in income diversification, collaborations and partnerships Digital solutions- high tolerance for exploring Innovative ways of working and digital prototypes |
Sustainability related initiatives-high tolerance in income diversification, collaborations and partnerships Digital solutions- high tolerance for exploring Innovative ways of working and digital prototypes |
sustainability in innovative ways. |
|---|---|---|
| Oversight Safeguarding- low tolerance as this covers children and vulnerable adults especially in the context of working with the lived experience where we have controls in place to ensure that we do no harm Fraud, compliance- low tolerance as we are responsible for UK Charity, regulatory and donor requirements and for spending individual giving funds in line with our mission Operations- low tolerance for introducing untested platforms or systems that could expose us to cybersecurity challenges,fraud or data protection concerns Balancing resources: Financial management- low tolerance for overspends and are budgeting with conservative income targets People management- low tolerance with respect to not meeting compliance, duty of care requirements and well being best practice |
Low tolerance - since we have a duty of care, a commitment to do no harm, regulatory responsibilities as a UK Charity, and additional donor requirements |
19
Structure, governance and management
Family for Every Child is a charitable company registered with the Charity Commission for England and Wales and with Companies House.
All our members are local or national civil society organisations or networks focussing on children’s care issues who share our collective vision of a world in which children and families everywhere have access to the support they need to survive and thrive.
Family is led by its members, with a majority of the board being elected by and from the members. Our Board is accountable to the membership and reports annually at the General Meeting. Our operations are coordinated by a Secretariat which coordinates global activities with members and other local civil society organisations and strategic partners.
Family is governed in accordance with the Charity Governance Code, the Articles of Association and Governance Manual. The Governance Manual details the roles and responsibilities of the Assembly of Members, Board, and Secretariat, and the procedures for meetings of these bodies and decision-making.
The board commits to act with integrity in accordance with Family’s values and endeavours to create a culture which helps the organisation to achieve its charitable purposes. The board is aware of the importance of the public’s confidence and trust in charities, and trustees undertake their duties accordingly. These are embodied in Family’s strategic objectives.
The Alliance is committed to becoming a model of ways of working that reflects equity, diversity and inclusion; and contributes towards CSOs reclaiming power based on an inter-cultural approach. Our collective work is led by diverse organisations in every region of the world. Family believes in collective leadership and working horizontally, bringing together its Alliance member organisations, Secretariat and Boards. The Assembly of Members is responsible for electing the majority of the Board and receives reports from the Board at the General Meeting. It discharges its governance duties under the Companies Act and votes on any changes required to the Articles of Association or the Governance Manual.
The Board of Trustees is responsible for the strategy and governance of the organisation. The Board oversees the performance of the Secretariat and holds the CEO to account. The Board meets on a quarterly basis. The Board co-opts independent trustees to fill any skills gaps on the Board. Co-option is through an open process of advertisement and recruitment. There are three committees which are advisory to the Board and have no decision-making authority. Advisory groups, such as one to support the Digital strategic objective, may also be set up as needed to provide advice to the Board.
20
Board Governance Committee
The Board Governance Committee ensures best practice in good governance of Family as a whole, by establishing effective ways of working, overseeing composition of the committees and boards and the appointment of their officers, and ensuring the boards meet their regulatory obligations, including in relation to safeguarding.
The Committee also oversees the board development programme, ensuring that new trustees receive a comprehensive induction to the role, and that trustees as individuals and the board as a whole are supported and board effectiveness is assessed as appropriate.
Resources Mobilisation and Communications Committee (formerly Finance & HR Committee)
The Resources Mobilisation and Communications Committee supports the Board to oversee Family’s financial strategy to ensure Family’s sustainability, including oversight of its fundraising and communications strategy and any other income generation initiatives. It also oversees Family’s people management and resourcing policies, practices and approach to reward and compliance and Family’s management and mitigation of organisational risk.
The Committee provides the Board with assurance that appropriate processes and systems are in place to enable Family to be accountable to its stakeholders for impact.
Membership Committee
The Membership Committee oversees adherence to the Member Charter and Relationship Framework, and advises the board on the strengths and weaknesses of the Alliance. The Committee supports the Board to assess and invite new members, and oversees the member journey, including making recommendations on changes to membership status and addressing any concerns. The Committee is responsible for the implementation of Family’s Due Diligence Framework, which includes upholding safeguarding, internal controls and governance standards.
Secretariat
The Secretariat is responsible for coordinating and delivering Family’s operations and activities. The Secretariat works closely with members to facilitate engagement and participation in the network, harness new opportunities, and ensure that activities are delivering impact for children and families.
The Secretariat is led by the CEO and Leadership Team who together are responsible for directing, controlling, running and operating the Charity on a day to day basis. The pay of the Leadership Team is reviewed annually in conjunction with all staff within the Charity and any increase is applied following agreement by the Trustees.
21
Related Parties
Family Alliance Inc
Family Alliance is a non-profit registered and incorporated in New York, USA. It was established in 2014 with the charitable purpose of providing supportive and caring family environments for children by funding learning and research services of organisations that establish and share with others best practice in children’s care, and establish and maintain such programmes worldwide.
Family Alliance has its own board of directors. Family for Every Child (UK) is the sole member of Family Alliance and has control by virtue of being able to appoint and remove trustees. One of the trustees of Family for Every Child sits on the Board of Family Alliance as a ‘link’ trustee, to ensure synergy between the two boards. The Board of Family Alliance reports to the Board of Family on a quarterly basis, and to the Assembly of Members through the International Board each year at the General Meeting.
Family for Every Child Trust New Zealand
Family for Every Child Trust New Zealand is a charitable trust registered in New Zealand. It was established in 2017 with the purpose of supporting Family’s individual giving fundraising programme by establishing a supporter base in NZ and by delivering programmatic change in NZ and the broader Pacific region.
Family NZ has its own board of trustees. Family for Every Child (UK) has control by virtue of being able to appoint and remove trustees. One of the trustees of Family for Every Child sits on the Board of Family NZ as a ‘link’ trustee, to ensure synergy between the two boards. The Board of Family NZ reports to the Board of Family on a quarterly basis, and to the Assembly of Members through the International Board each year at the General Meeting.
Other Related Parties
Family is the sole member of EveryChild, EveryChild Trading Ltd, The European Children’s Trust and The Christian Children’s Fund of Great Britain, all of which are limited by guarantee and have no share capital. Family owns the whole of the ordinary share capital of EveryChild Trading Limited.
Public Benefit
As Trustees we have given due consideration to the Charity Commission’s published guidance on the Public Benefit requirement under the Charities Act 2011. We believe that, in achieving the objectives described in this report, Family for Every Child meets the public benefit requirement.
As described earlier in the report, the main activities we undertake to further our charitable purpose for public benefit are research, advocacy, campaigns, contribution to policy positions and technical assistance to change the behaviour of national, regional and global decisionmakers. The aim is to improve policy, programmes, practice and resource allocation to support
22
children without adequate care around the world. Also, through practice exchange and knowledge sharing and learning activities across the Alliance and beyond (e.g. inter-agency collaboration), members’ (and external partners’) own practice is strengthened so that they are able to better support the vulnerable children, families and communities that they work with.
Statement of trustees’ responsibilities
The trustees (who are also directors of Family for Every Child for the purposes of Company Law) are responsible for preparing the Group Strategic Report, Trustees’ report and the financial statements in accordance with applicable law and regulations.
Company law requires the Trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the group and of its incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. The trustees are required to:
-
select suitable accounting policies and then apply them consistently
-
apply the methods and principles of the Charities SORP
-
make judgements and estimates that are reasonable and prudent
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements
-
prepare the financial statements on the going-concern basis unless it is inappropriate to presume that the charity will continue to operate.
The trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charitable company and group’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable group and 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 group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees of Family for Every Child are responsible for the maintenance and integrity of the corporate and financial information included on the charitable group's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
23
Information provided to auditors
Each of the persons who is trustee at the date of approval of this report confirms that:
-
so far that the trustee is aware, there is no relevant audit information of which the company’s auditors are unaware; and
-
the trustee has taken all the steps that he/she ought to have taken as a trustee in order to make himself/herself aware of any relevant audit information and to establish that the company’s auditors are aware of that information.
This confirmation is given and should be interpreted in accordance with the provisions of section 418 of the Companies Act 2006.
Pursuant to section 487 of the Companies Act 2006, the auditor will be deemed to be reappointed and HaysMac LLP will therefore continue in office.
The annual report and accounts is approved by the Board of Trustees on 24 October 2025 and signed on its behalf by the
Chair of the Board:
Rita Panicker
Chair of the Board of Trustees
24
Independent auditor’s report
Opinion
We have audited the financial statements of Family for Every Child for the year ended 31 March 2025 which comprise the Consolidated and Parent Balance Sheet as at 31 March 2025, the Consolidated Statement of Financial Activities, the Consolidated Statement of Cash Flows for the year and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
-
give a true and fair view of the state of the group’s and of the charitable company’s affairs as at 31 March 2025 and of the group’s and charitable company’s net movement in funds, including the income and expenditure, for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group and charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
25
Other information
The trustees are responsible for the other information. The other information comprises the information included in the Trustees’ Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
-
the information given in the Annual Report (which includes the strategic report and the directors’ report prepared for the purposes of company law) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
-
the strategic report and the directors’ report included within the Trustees’ Annual Report have been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the group and charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report (which incorporates the strategic report and the directors’ report).
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
-
adequate accounting records have not been kept by the group and charitable company; or
-
the group and charitable company financial statements are not in agreement with the accounting records and returns; or
-
certain disclosures of trustees’ remuneration specified by law are not made; or
-
we have not received all the information and explanations we require for our audit[; or
-
the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the trustees’ report and from the requirement to prepare a strategic report.
26
Responsibilities of trustees for the financial statements
As explained more fully in the trustees’ responsibilities statement set out on page 21, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the group’s and the parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Based on our understanding of the charitable company and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to company law and applicable employment regulations, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and the Charities Act 2011, and consider other factors such as payroll taxes, General Data Protection Regulation and compliance with local legislation by the group’s overseas subsidiaries.
We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries to revenue and management bias in accounting estimates. Audit procedures performed by the engagement team included:
27
-
Discussions with management including consideration of known or suspected instances of non-compliance with laws and regulation and fraud;
-
Evaluating management’s controls designed to prevent and detect irregularities;
-
Identifying and testing journals, in particular journal entries posted with unusual account combinations, and
-
Challenging assumptions and judgements made by management in their critical accounting estimates.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
Steven Harper (Senior Statutory Auditor) For and on behalf of
HaysMac LLP, Statutory Auditor 10 Queen Street Place, London EC4R 1AG
Date: 13 November 2025
28
Financial statements
Family for Every Child
Consolidated Statement of Financial Activities
(Incorporating an income and expenditure account) For the year ended 31 March 2025
| Unrestricted Restricted 2025 Total 2024 Total £ £ £ £ 2,666,570 421,675 3,088,245 3,523,105 7,600 - 7,600 - 23,217 - 23,217 17,603 |
|
|---|---|
| Notes | |
| Income from: | |
| Donations and legacies 3 |
|
| Charitable Activities 4 |
|
| Investment income 5 |
|
| Total income | 2,697,387 421,675 3,119,062 3,540,708 |
| 490,979 - 490,979 556,819 533,625 - 533,625 1,140,580 |
|
| Expenditure on: | |
| Raising funds | |
| Fundraising and communications 6 |
|
| Sustainability investment 6 |
|
| 1,024,604 - 1,024,604 1,697,399 653,648 343,862 997,510 1,044,810 429,287 16,952 446,239 465,206 99,155 - 99,155 150,371 229,194 - 229,194 210,575 |
|
| Charitable activities | |
| Focusing our action to make the most impact 6 |
|
| Growing a grassroots movement of local CSOs and practitioners to better achieve our goals 6 |
|
| Harnessing the power of digital to increase our effectiveness 6 |
|
| Delivering change by living our values 6 |
|
| 1,411,284 360,814 1,772,098 1,870,962 |
|
| Total expenditure | 2,435,888 360,814 2,796,702 3,568,361 |
| Net Income / (Expenditure) for the year | 261,499 60,861 322,360 (27,653) (20,180) - (20,180) (17,419) - - - - |
| Exchange gain / (loss) | |
| Transfer of funds 16 |
|
| Net movement in funds | 241,319 60,861 302,180 (45,072) |
| Reconciliation of funds | 1,341,642 361,655 1,703,297 1,748,369 |
| Total funds brought forward 16 |
|
| Total funds carried forward | 1,582,961 422,516 2,005,477 1,703,297 |
The statement of financial activities includes all gains and losses in the year. All income and expenditure is derived from continuing activities. Movement in funds are shown in note 16 to the financial statements.
The notes on pages 32 to 49 form an integral part of these consolidated financial statements.
29
Family for Every Child
Consolidated and Parent Balance Sheet as at 31 March 2025
| 2025 Charity 2025 Group 2024 Charity 2024 Group £ £ £ £ 3,444 3,444 11,111 11,111 2,593 2,593 4,417 4,417 371,708 371,708 823,269 823,269 |
|
|---|---|
| Notes | |
| Fixed Assets | |
| Intangible assets 12 |
|
| Tangible assets 12 |
|
| Investments 13 |
|
| Total fixed assets | 377,745 377,745 838,797 838,797 |
| Current Assets | 993,745 521,018 639,969 516,011 326,268 612,702 - - 300,326 750,000 260,829 650,000 |
| Debtors, prepayments and accrued income 14 |
|
| Current Asset Investments 13a |
|
| Cash and bank | |
| 1,620,339 1,883,720 900,798 1,166,011 |
|
| Liabilities: | (219,781) (255,988) (284,197) (301,511) |
| Creditors: Amounts falling due within one year 15 |
|
| Net Current Assets | 1,400,558 1,627,732 616,601 864,500 |
| Total Net Assets | 1,778,303 2,005,477 1,455,398 1,703,297 |
| Funds: | 1,237,787 1,464,961 963,743 1,211,642 118,000 118,000 130,000 130,000 422,516 422,516 361,655 361,655 |
| Unrestricted funds | |
| General funds 16 |
|
| Designated funds 16 |
|
| Restricted funds 16 |
|
| Total funds | 1,778,303 2,005,477 1,455,398 1,703,297 |
Charity only summary of results:
Total income, expenditure and net result for the year for the Charity only were £3,118,804 (2024: £2,492,598), £2,795,902 (2024: £2,518,622) and £322,902 surplus (2024: £25,810 deficit) respectively.
Approved and authorised for issue by the Trustees on 24th October 2025 and signed on their behalf by:
Rita Panicker
Chair of the Board Charity Number: 1149212 Company Number: 08177641
The notes on pages 32 to 49 form an integral part of these consolidated financial statements.
30
Consolidated Statement of Cash Flows
For the year ended 31 March 2025
| 2025 2024 £ £ 258,104 (309,271) - (2,352) - - 23,217 17,603 |
|
|---|---|
| Cash flows from operating activities: | |
| Net cash (used in) operating activities | |
| Cash flows from investing activities: | |
| Purchase of tangible fixed assets | |
| Purchase of intangible fixed assets | |
| Interest on investments | |
| Net cash provided by (used in) investing activities | 23,217 15,251 |
| Change in cash and cash equivalents in the reporting period | 281,321 (294,020) |
| Cash and cash equivalents at beginning of year | 1,473,169 1,784,608 (20,180) (17,419) |
| Change in cash and cash equivalents due to exchange rate movements | |
| Cash and cash equivalents at end of the period | 1,734,310 1,473,169 |
| 2025 2024 £ £ 302,180 (45,072) 9,491 22,182 (5,007) (174,225 (45,523) (111,972) (23,217) (17,603) 20,180 17,419 - - |
|
| Reconciliation of net (expenditure) to net cash flow from operating activities | |
| Net income for the year (as per the statement of financial activities) | |
| Adjustments for: | |
| Depreciation and amortisation charges | |
| (Increase)/decrease in debtors | |
| Increase/(decrease) in creditors | |
| Interest from investments | |
| (Gain)/Loss on exchange rate movements | |
| (Profit)/loss on disposal of tangible fixed asset | |
| 258,104 (309,271) |
|
| Analysis of cash and cash equivalents | 750,000 650,000 984,310 823,169 |
| Cash at bank and in hand | |
| Cash in investments | |
| 1,734,310 1,473,169 |
The notes on pages 32 to 49 form an integral part of these consolidated financial statements.
31
Notes to the consolidated statements
For the year ended 31 March 2025
1. Company information
Family for Every Child (Family) is a charity and as such is a non-profit making organisation, limited by guarantee and therefore with no share capital. The number of members at 31 March 2023 is 52 and their liability on a liquidation is limited to £1 each.
Family is registered as a limited liability company in England and Wales under number 08177641 and its registered office is 75 King William Street, London, EC4N 7BE. The Company is a Public Benefit Entity registered with the Charity Commission under number 1149212.
2. Accounting policies
The principal accounting policies adopted in the preparation of the accounts are as follows:
(a) Basis of accounting
The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice Accounting and Reporting by Charities (SORP FRS 102) preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and the Charities Act 2011 and UK Generally Accepted Practice.
Going Concern:
Family has adopted prudent financial planning assumptions and works towards alignment of income and expenditure on a rolling 18 month basis. As a result of this, the board approved an increase to operating reserves to £950k in December 2024. This represents the policy reserves and reflects the minimum balance needed to continue operations with the changes in risk and cost inflation in the current environment.
In April 2025 the Board reviewed and approved a new 4-year strategy and detailed budget for 2025/25 and projections to end of March 2029. The closing unrestricted fund balance as at end of March 2026 per this forecast is £1.20m and £1.18m as at March 2027. This expected closing unrestricted reserve is c26% higher than the minimum reserve balance required per our Reserve Policy. An 18-month re-forecast is carried out each quarter.
Taking into consideration the closing financial position at 31st March 2025, and key financial assumptions and analysis by management, the Trustees are satisfied that Family for Every Child will be able to continue as a going concern for the foreseeable future and do not consider that a material uncertainty exists in relation to the ability of Family to continue as a going concern for the foreseeable future. Accordingly, it continues to adopt the going concern basis in preparing the financial statements as outlined in the report of the trustees on page 15.
(b) Consolidation
The financial statements have been prepared consolidating the result of the Charity and its subsidiary undertakings Family Alliance and Family New Zealand Trust. The results of the subsidiaries are consolidated on a line by line basis. See Note 19 for further details.
32
The entity has taken exemption from presenting its unconsolidated profit and loss account under section 408 of Companies Act 2006.
During the period other subsidiary companies, namely: EveryChild, EveryChild Trading Limited, The European Children's Trust (ECT) and The Christian Children's Fund of Great Britain (CCFGB) had no significant transactions to report and were dormant. Hence they have not been consolidated in the accounts on the grounds of immateriality.
(c) Income
Income is accounted for when the Charity has entitlement, there is probability of receipt and the amount can be measured. Income is deferred only when the donor has imposed pre-conditions on the expenditure.
Legacy gifts are recognised when it is probable that they will be received. Residual legacy income is recognised at the earlier of the receipt of income, notification of a distribution, upon receipt of final estate accounts, and where the value can be reliably measured. Pecuniary legacies are recognised once probate has been granted and notification received or on receipt of income, whichever is earlier.
Income from charitable activities includes income earned from the provision of hosting services on the Changemaker's platform. Income from charitable activities is recognised as earned as the related goods or services are provided.
Gifts in kind are valued and brought in as income and the appropriate expenditure where the third party providing them bears a financial cost. The value placed on resources included in the Statement Of Financial Activities (SOFA) is the value to the Charity of the service or goods received. Family measured the value by estimating how much it would have had to pay for the service on the open market, unless this was difficult to estimate, in which case we have used the actual cost to the donor.
(d) Financial assets and liabilities
Financial assets and liabilities are initially recognised at transaction value and are subsequently measured where applicable at amortised cost. Financial assets held at amortised cost comprise cash at bank, together with trade and other debtors. Financial liabilities held at amortised cost comprise trade and other creditors. Financial assets and liabilities exclude statutory assets and liabilities, prepayments and deferred income. No discounting has been applied to these financial instruments on the basis that the periods over which amounts will be settled are such that any discounting would be immaterial.
(e) Operating lease rentals
Costs in respect of operating leases are charged to expenditure over the term of the lease.
(f) Foreign currency
Assets and liabilities in foreign currencies are translated into sterling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the appropriate rate of exchange ruling at the date of the transaction.
Gains or losses resulting from conversion of foreign currencies have been dealt with in the Statement of Financial Activities.
33
(g) Critical accounting estimates and areas of judgement
Preparation of the accounts require the trustees and management to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.
The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that, or in the period of the revision and future periods if the revision affects both current and future periods.
In the view of the Trustees, none of the assumptions concerning the future or estimation uncertainty affecting assets and liabilities at the balance sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year.
(h) Fixed Assets
Tangible fixed assets purchased for on-going use are capitalised, where cost exceeds £1,000, and disclosed at cost less depreciation. Depreciation is calculated to write off the cost of fixed assets, less residual values, over their expected useful lives, on a straight line basis over four years.
Intangible fixed assets costing more than £1,000 are capitalised at cost. Intangible fixed assets include software costs. They are amortised over four years, their estimated useful lives.
(i) Investments
The cash and bank balance disclosed as current asset in the accounts reflects the working capital requirement. This was calculated as the sum of gross expenditure for three months, and the net income or expenditure for the twelve month period following the balance sheet date.
Cash and bank balance over and above the working capital requirement is classified as investment and has been split as follows:
Fixed Asset Investments – funds held on deposit in interest bearing accounts
Current Asset Investments – surplus of cash needs held in current accounts
Interest income on investment cash is credited or charged to the SOFA.
Investments in subsidiaries are valued at cost less provision for impairment.
(j) Impairment of fixed assets and investments
Fixed assets and investments are subject to review for impairment when there is an indication of a reduction in their carrying value. Any impairment is recognised in the SOFA in the year in which it occurs.
(k) Pension
On behalf of UK-based staff, the Charity contributes to UK defined contribution pension schemes administered by independent companies. It also makes contributions to similar schemes (such as superannuation schemes) in other countries for non-UK staff members. Non-UK based staff members who are not eligible to participate in any scheme due to their location receive 5% on top of their salary, as a contribution towards a personal pension plan. The pension costs represent the contributions payable by the Company to the schemes for the year and the total allowances paid to those non-UK based staff members in consideration of the pension benefit.
34
(l) Expenditure
All expenditure, inclusive of VAT, is recognised on an accruals basis where there is a legal or constructive obligation to pay.
Expenditure is disclosed under the headings: cost of raising funds and charitable expenditure.
Support costs including for the day-to-day operational management of the organisation and governance costs that are associated with the governance arrangements of the organisation and the strategic management of its activities have been allocated across SOFA headings based on the percentage of average staff headcount allocated to these headings. The allocation of the average staff headcount is based on a reasonable estimate by management.
Charitable expenditure is further analysed, based on management judgement, into the following:
-
Focusing our action to make the most impact
-
Growing a grassroots movement of local CSOs and practitioners to better achieve our goals
-
Harnessing the power of digital to increase our effectiveness
-
Delivering change by living our values
These categories reflect Strategic Objectives of the charity as set out and discussed within the Trustees’ report.
The cost of raising funds relates to the costs incurred by Family in inducing third parties to make voluntary donations, as well as expenditure on any activities with a fundraising purpose. As indicated in the Trustees' Report, Family has a five year financial plan to secure its long term sustainability through prudent investment in new fundraising markets. This investment is shown separately as 'Sustainability Investments' in the cost of raising funds section in the SOFA.
(m) Grants payable
Grants payable are recognised as expenditure when there is a legal or constructive obligation to make the grant. Grant expenditure charged to the SOFA is in accordance with the terms and conditions attached to the individual grant agreements.
The charity assesses their obligation under grants payable in accordance with the individual grant agreement. In general, single payment grant awards are recognised in full in the financial year in which terms are agreed. Multi-payment grant awards are recognised based on the agreed phasing of payments and are dependent on the receipt and approval of agreed financial and impact reports.
(n) Funds
Unrestricted funds are funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The cost of administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the consolidated financial statements.
35
Note 2
Detailed comparatives for the statement of financial activities
| 2024 Unrestricted 2024 Restricted 2024 Total £ £ £ 2,963,790 559,315 3,523,105 17,603 - 17,603 |
|
|---|---|
| Income from: | |
| Donations and legacies | |
| Investment income | |
| Total income | 2,981,393 559,315 3,540,708 |
| 556,758 61 556,819 1,140,580 - 1,140,580 |
|
| Expenditure on: | |
| Raising funds | |
| Fundraising and communications | |
| Sustainability investment | |
| 1,697,338 61 1,697,399 650,828 393,982 1,044,810 456,997 8,209 465,206 150,371 - 150,371 210,575 - 210,575 |
|
| Charitable activities | |
| Focusing our action to make the most impact | |
| Growing a grassroots movement of local CSOs and practitioners to better achieve our goals |
|
| Harnessing the power of digital to increase our effectiveness | |
| Delivering change by living our values | |
| 1,468,771 402,191 1,870,962 |
|
| Total expenditure | 3,166,109 402,252 3,568,361 |
| Net Income / (Expenditure) for the year | (184,716) 157,063 (27,653) (17,419) - (17,419) - - - |
| Exchange gain / (loss) | |
| Transfer of funds | |
| Net movement in funds | (202,135) 157,063 (45,072) |
| Reconciliation of funds | 1,543,777 204,592 1,748,369 |
| Total funds brought forward | |
| Total funds carried forward | 1,341,642 361,655 1,703,297 |
36
3. Income from donations and legacies
| Individual Giving Legacies Gift Aid Corporations Grants & Trusts 4. Income from Charitable Activities Platform Hosting (Changemakers) 5. Income from investments Interest 6. Analysis of expenditure |
Unrestricted Restricted 2025 Total 2024 Total £ £ £ £ 2,079,219 7,420 2,086,639 2,370,562 344,501 - 344,501 231,054 221,825 917 222,742 359,579 12,500 - 12,500 6,330 8,525 413,338 421,863 555,580 |
|
|---|---|---|
| 2,666,570 421,675 3,088,245 3.523.105 |
||
| Unrestricted Restricted 2025 Total 2024 Total £ £ £ £ 7,600 - 7,600 - |
||
| 7,600 - 7,600 - |
||
| Unrestricted Restricted 2025 Total 2024 Total £ £ £ £ 23,217 - 23,217 17,603 |
||
| 23,217 - 23,217 17,603 |
||
| Direct Cost Support cost 2025 Total 2024 Total £ £ £ £ 381,659 109,320 490,979 556,819 414,809 118,816 533,625 1,140,580 |
||
| Cost of raising funds | ||
| Fundraising and communications | ||
| Sustainability investment | ||
| 796,468 228,136 1,024,604 1,697,399 801,168 196,342 997,510 1,044,810 307,949 138,290 446,239 465,206 74,455 24,700 99,155 150,371 153,869 75,325 229,194 210,575 |
||
| Charitable expenditure | ||
| Focusing our action to make the most impact | ||
| Growing a grassroots movement of local CSOs and practitioners to better achieve our goals |
||
| Harnessing the power of digital to increase our effectiveness |
||
| Delivering change by living our values | ||
| 1,337,441 434,657 1,772,098 1,870,962 |
||
| Total expenditure | 2,133,909 662,793 2,796,702 3,568,361 |
37
7. Analysis of expenditure by cost type
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Direct Cost|Support cost|2025 Total|2024 Total|
|£|£|£|£|
|Staff costs|1,157,586|229,167|1,386,753|1,476,767|
|Grants to members|311,858|12,720|324,578|184,621|
|Consultants, including to support member activities|120,673|29,328|150,001|215,429|
|Translation and interpretation|48,339|2,310|50,649|76,179|
|Travel and accommodation, including members|48,938|19,082|68,020|101,195|
|Legal and other professional services|4,412|22,854|27,266|110,967|
|Office accommodation and services|29,365|60,392|89,757|72,511|
|Human Resources, information technology and other|54,215|219,321|273,536|281,180|
|business services|
|Equipment and supplies (including depreciation of|19,416|39,457|58,873|81,806|
|fixed assets)|
|-|
|Communications including fundraising campaign|321,193|321,193|907,866|
|related print and productions|
|-|
|Auditors remuneration (including VAT)|41,401|41,401|43,840|
|Other costs|17,914|(13,239)|4,675|16,000|
|Total expenditure|2,133,909|662,793|2,796,702|3,568,361|
----- End of picture text -----
7a. Grants to institutions
----- Start of picture text -----
||||
|---|---|---|
|2025 Total|2024 Total|
|£|£|
|Asociación Nacional Contra el Maltrato Infantil (CONACMI) (Guatemala)|24,445|2,204|
|Associação Brasileira Terra dos Homens (ABTH) (Brazil)|7,129|4,314|
|Association for Community Development (ACD) (Bangladesh)|1,941|1,415|
|-|
|Butterflies (India)|23,045|
|Center for the Prevention and Treatment of Child Sexual Abuse (CPTCSA) (Philippines)|12,785|1,415|
|-|
|Centre for Services and lnformation on Disability (CSID) (Bangladesh)|2,559|
|Challenging Heights (Ghana)|4,513|8,019|
|ChildLinK (Guyana)|12,949|1,425|
|-|
|Children and Families Across Borders (UK)|10,000|
|Children Assistance Programme (CAP) (Liberia)|3,395|1,246|
|Children In Distress Network (CINDI) (South Africa)|13,764|1,415|
|ENDA Jeunesse Action (Senegal)|(325)|23,271|
|Farm Orphans Support Trust (FOST) (Zimbabwe)|14,719|4,361|
|First Step (Cambodia)|12,055|(3,231)|
|-|
|Fluchtlingsrat Niedersachsen (Germany)|(3,642)|
|For Our Children (Bulgaria)|23,234|25,520|
|Forum on Sustainable Child Empowerment (FSCE) (Ethiopia)|2,300|6,553|
|Foundation for Innovative Social Development Ltd (FISD) (Siri Lanka)|1,948|1,429|
|Gender Violence Recovery Centre (GVRC) (Kenya)|1,391|1,542|
|Hayat Sende (Turkey)|1,391|10,185|
|Hope Village Society (Egypt)|4,438|2,006|
----- End of picture text -----
38
| JUCONI (Mexico) | 3,690 1,415 6,718 - 26,144 29,558 6,005 7,751 14,691 - 11,082 6,733 13,119 2,201 16,592 31,109 10,309 5,447 15,346 1,415 1,390 1,415 2,957 6,715 16,437 1,415 803 - 810 - 809 - |
|---|---|
| Legal Services for Children (USA) | |
| METAdrasi – Action for Migration and Development (Greece) | |
| Naba'a (Lebanon) | |
| New Alipore Praajak (India) | |
| Paicabi (Chile) | |
| Pendekezo Letu (Kenya) | |
| Programma Integra (Italy) | |
| Projeto Legal (Brazil) | |
| Taller de Vida (TdV) (Colombia) | |
| Undugo Society of Kenya (USK) (Kenya) | |
| Uyisenga Ni Imanzi (Rwanda) | |
| Voice of Children (VoC) (Nepal) | |
| Action Against Child Sexual Abuse Initiative (Nigeria) – non-member | |
| Youth Development (Uganda) – non-member | |
| Sustain (Cameroon) – non-member | |
| Total grants | 324,578 184,621 |
8. Reconciliation of grants payables
| 2025 Total 2024 Total £ £ 75,537 95,717 322,156 184,621 2,422 - |
|
|---|---|
| Grants payables brought forward | |
| Grants awarded during the year: | |
| Member organisations (see note 7a) | |
| Non-Member organisations (see note 7a) | |
| Total grants awarded during the year | 324,578 184,621 |
| (351,908) (207,801) |
|
| Grant payments during the year | |
| Grant payables carried forward | 45,207 72,537 |
In addition to the grants payable at the reporting date, the charity has outstanding grant commitments of £226,192 covering the period to March 2027 which are linked to future funding.
9. Analysis of governance costs
| 2025 Total 2024 Total £ £ 41,401 43,840 73,940 83,949 22,696 57,553 |
|
|---|---|
| Auditor's remuneration | |
| Staff costs | |
| Other direct costs | |
| 138,037 185,342 |
39
10. Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel
| Payroll Details: | 2025 2024 £ £ 1,189,693 1,238,966 112,940 151,420 13,818 - 70,302 86,380 |
|---|---|
| Salaries | |
| Social security costs | |
| Redundancy | |
| Pension costs | |
| 1,386,753 1,476,766 |
The pension costs include pension allowance too and superannuation on behalf of non-UK based staff members.
There were two redundancy payments made during the year (2024 - Nil). There were no unpaid redundancies as at the end of the year (2024 - nil).
----- Start of picture text -----
The average number of staff during the year was: 2024 2023
Number Number
Charitable activities 19 19
Raising funds 9 10
Support functions and governance 5 5
33 34
Employees earning more than £60,000 p.a: 2025 2024
£60,000 - £69,999 2 3
£70,000 - £79,999 - 1
£80,000 - £89,999 2 1
£90,000 - £99,999 - 1
£100,000 - £110,000 1 -
5 6
----- End of picture text -----
Two employees earning more than £60,000 participated in a defined contribution pension scheme.
| 2025 2024 |
|
|---|---|
| Total earnings and employee benefits of key management personnel | 377,112 352,819 |
Trustees' expenses and remuneration
The trustees received £Nil remuneration (2024 - £Nil). The total amount reimbursed to trustees in the fulfilment of their duties was £184 (2024 - £512). The charity met £8,597 (2024 - £15,338) worth of training, travel & accommodation expenses on behalf of trustees.
40
11. Net income
Net income/(expenditure) for the year is stated after charging:
| Net income/(expenditure) for the year is stated after charging: | ||
|---|---|---|
| 2025 Total 2024 Total £ £ 24,167 27,750 10,334 8,783 184 512 9,491 22,182 20,180 17,419 |
||
| Charity Auditor's remuneration | ||
| Subsidiary Auditor’s remuneration | ||
| Trustees expenses (note 10) | ||
| Depreciation and amortisation of fixed assets | ||
| Realised/unrealised loss (gain) on foreign currency | ||
| 64,356 76,646 |
||
| 12. Fixed assets | Intangible Computer software £ 168,652 - |
Tangible Computers Tangible Office Equipment Total £ £ £ 13,442 1,218 183,312 - - - |
| Group and charity | ||
| Cost | ||
| Cost brought forward | ||
| Additions | ||
| Cost carried forward | 168,652 | 13,442 1,218 183,312 |
| Depreciation and Amortisation | 157,541 7,667 |
9,989 254 167,784 1,520 304 9,491 |
| Depreciation and Amortisation brought forward | ||
| Depreciation | ||
| Depreciation and Amortisation carried forward | 165,208 | 11,509 558 177,275 |
| Net Book value: | ||
| Net book value brought forward | 11,111 | 3,453 964 15,528 |
| Net book value carried forward | 3,444 | 1,933 660 6,037 |
41
13. Investments
13a. Fixed Asset Investments
| 13a. Fixed Asset Investments | |
|---|---|
| Charity Group Charity Group 2025 £ 2025 £ 2024 £ 2024 £ 823,269 823,269 1,134,708 1,134,708 (326,268) (612,702) - - (142,833) 143,601 - - 17,540 17,540 (311,439) (311,439) |
|
| Value as at 1 April 2024 | |
| Reclassification to Current Asset Investment | |
| Cash investment released from / (to) working capital | |
| Valuation gains | |
| Closing value as at 31 March 2025 | 371,708 371,708 823,269 823,269 |
| Comprising | 371,608 371,608 823,169 823,169 100 100 100 100 |
| Cash and cash equivalents | |
| Investment in subsidiaries (EveryChild Trading limited) | |
| Consisting of 100 shares at £1 each (note 18) | |
| Closing value as at 31 March 2025 | 371,708 371,708 823,269 823,269 |
| 13b. Current Asset Investment | Charity Group Charity Group 2025 £ 2025 £ 2024 £ 2024 £ - - - - 326,268 612,702 - - - - - - - - - - |
| Value as at 1 April 2024 | |
| Reclassification to Current Asset Investment | |
| Cash investment released from / (to) working capital | |
| Valuation gains | |
| Closing value as at 31 March 2025 | 326,268 612,702 - - |
| 326,268 612,702 - - |
|
| Comprising | |
| Cash and cash equivalents | |
| Closing value as at 31 March 2025 | 326,268 612,702 - - |
During the year, the decision was made to reclassify investments into fixed asset and current asset investment. Fixed asset investments represent balances held on deposit for longer term returns (over 12 months) and current asset investments represent funds currently held in non-interest bearing accounts that are readily available to release to working capital. In line with our investment policy, the aim is to hold current asset investments in interest bearing, instant access accounts moving forward.
42
14. Debtors
Group and Charity
| 14. Debtors Group and Charity |
|
|---|---|
| Charity Group Charity Group 2025 £ 2025 £ 2024 £ 2024 £ - - 593 593 450,151 453,518 289,537 289,784 - 11,620 - 10,513 55,880 55,880 205,003 205,003 487,714 - 134,708 - - - 10,128 10,118 |
|
| Trade debtors | |
| Prepayments and accrued income | |
| Goods and Services tax (GST) reclaimable - New Zealand | |
| Gift aid reclaimable | |
| Amount owed by subsidiaries | |
| Other debtors | |
| 993,745 521,018 639,969 516,011 |
15. Creditors: amounts falling due within one year
| Charity Group Charity Group 2025 2025 2024 2024 £ £ £ £ 98,943 119,338 116,929 128,634 4,768 4,170 16,653 16,653 45,207 45,207 72,537 72,537 43,000 56,467 47,730 58,947 27,863 30,806 30,348 24,740 |
|
|---|---|
| Trade creditors | |
| Taxes and social security and pension | |
| Grants payable | |
| Accrued expenses | |
| Other creditors | |
| 219,781 255,988 284,197 301,511 |
43
16. Group movement in funds
| At 1 April 2024 Income Expenditure Gain / (loss) on investment and exchange Transfers At 31 March 2025 £ £ £ £ £ £ 3,153 - - - - 3,153 42,566 - - - - 42,566 52,378 50,000 (68,897) - - 33,481 8,005 480 - - - 8,485 3,373 - (3,373) - - - 559 - - - - 559 185,500 273,188 (179,471) - - 279,217 15,098 - (15,098) - - - 48.707 8,343 (46,834) - - 10,216 - 81,806 (41,020) - - 40,786 2,316 7,858 (6,121) - - 4,053 |
|
|---|---|
| Restricted Funds | |
| Others (Transferred from EveryChild) | |
| For works in Scotland | |
| Comic Relief: Children on the Move | |
| Emergency Response - Ukraine | |
| Preventing Sexual Violence | |
| Skylight Appeal | |
| Oak Foundation: United for Boys | |
| Evaluation toolkit CoP | |
| Porticus : Practice exchange | |
| Porticus: Children on the move | |
| Frontline Humanitarian appeal | |
| Total restricted Funds | 361,655 421,675 (360,814) - - 422,516 |
| 1,211,642 2,697,387 (2,435,888) (20,180) 12,000 1,464,961 130,000 - - - (12,000) 118,000 |
|
| Unrestricted funds | |
| General fund | |
| Designated fund | |
| Total unrestricted funds | 1,341,642 2,697,387 (2,435,888) (20,180) - 1,582,961 |
| Total Funds | 1,703,297 3,119,062 (2,796,702) (20,180) - 2,005,477 |
| Unrestricted funds £1,355,787 Total Funds £1,778,303 General fund £1,237,787 Designated fund £118,000 |
|
| Charity Results only | |
| Restricted Funds £422,516 |
|
Restricted Funds - Funding Purpose:
Designated fund: The trustees have made a decision to designate £130k (2023: £218k) of unrestricted funds to build the sustainable unrestricted funding stream that is core to Family's operating model.
Comic Relief Children on the Move: project bringing stakeholders to reflect on practice, generate learning and develop tools on (re)integration, helping practitioners to support children on the move.
Emergency Response - Ukraine: Providing emergency humanitarian support to organisations in Ukraine, Bulgaria and Moldova who are supporting Ukrainian children and families.
Preventing Sexual Violence: A core grant from Ignite Philanthropy to support our members work on prevention and responses to children who are victims of sexual violence.
Skylight Appeal: A restricted appeal to support the trauma work carried out by our member Skylight in NZ.
Oak Foundation United for Boys : Multiyear project to raise awareness of the sexual abuse of boys and support prevention and responses.
Evaluation toolkit CoP (Community of Practice): A grant that supported the development of an evaluation toolkit which utilises a
44
participatory approach to the evaluation of practice.
Porticus Practice Exchange & Children on the Move: Providing practice exchange opportunities to our members and grants to members in Europe who are delivering direct services to Ukrainian children and families
Middle East appeal : An emergency appeal, shared via online and our newsletter to generate funds in response to the Middle East crisis.
Frontline Fund: Аn emergency appeal, shared via online and our newsletter to generate funds in response to the humanitarian crisis.
Group movement in funds (prior year)
| At 1 April 2023 Income Expenditure Gain / (loss) on investment and exchange Transfers At 31 March 2024 £ £ £ £ £ £ 3,153 - - - - 3,153 42,566 - - - - 42,566 107,995 79,408 (135,025) - - 52,378 27,988 24,284 (44,267) - - 8,005 16,478 100,289 (113,394) - - 3,373 485 74 - - - 559 5,927 240 (6,167) - - - - 256,728 (71,228) - - 185,500 - 23,279 (8,181) - - 15,098 - 67,451 (18,744) - - 48,707 - 5,246 (5,246) - - - - 2,316 - - - 2,316 |
At 1 April 2023 Income Expenditure Gain / (loss) on investment and exchange Transfers At 31 March 2024 £ £ £ £ £ £ 3,153 - - - - 3,153 42,566 - - - - 42,566 107,995 79,408 (135,025) - - 52,378 27,988 24,284 (44,267) - - 8,005 16,478 100,289 (113,394) - - 3,373 485 74 - - - 559 5,927 240 (6,167) - - - - 256,728 (71,228) - - 185,500 - 23,279 (8,181) - - 15,098 - 67,451 (18,744) - - 48,707 - 5,246 (5,246) - - - - 2,316 - - - 2,316 |
|
|---|---|---|
| Restricted Funds | ||
| Others (Transferred from EveryChild) | ||
| For works in Scotland | ||
| Comic Relief: Children on the Move | ||
| Emergency Response - Ukraine | ||
| Preventing Sexual Violence | ||
| Skylight Appeal | ||
| Turkey earthquake appeal | ||
| Oak Foundation: United for Boys | ||
| Evaluation toolkit CoP | ||
| Porticus | ||
| Middle East appeal | ||
| Frontline Humanitarian appeal | ||
| Total restricted Funds | 204,592 559,315 (402,252) - - 361,655 |
|
| Unrestricted funds | 1,325,777 2,981,393 (3,166,109) (17,419) 88,000 1,211,642 218,000 - - - (88,000) 130,000 |
|
| General fund | ||
| Designated fund | ||
| Total unrestricted funds | 1,543,777 2,981,393 (3,166,109) (17,419) - 1,341,642 |
|
| Total Funds | 1,748,369 3,540,708 (3,568,361) (17,419) - 1,703,297 |
|
| £1,455,398 | ||
| Note: Charity Results only | ||
| Restricted Funds £361,655 |
Unrestricted funds £1,093,743 Total Funds |
|
| General fund £963,743 |
||
| Designated fund £130,000 |
45
17. Group analysis of net assets between funds
| Current Year | General Unrestricted Restricted Total 2025 £ £ £ 2,593 - 2,593 3,444 - 3,444 371,708 - 371,708 |
|---|---|
| Fund balances at 31 March 2025 are represented by: | |
| Fixed Assets | |
| Tangible fixed assets | |
| Intangible fixed assets | |
| Investments | |
| 377,745 - 377,745 1,461,204 422,516 1,883,720 (255,988) - (255,988) |
|
| Net current assets | |
| Current assets | |
| Current liabilities | |
| 1,205,216 422,516 1,627,732 |
|
| Total net assets | 1,582,961 422,516 2,005,477 |
| Note: Total Charity net assets: Unrestricted: £1,355,787 Restricted: £422,516 |
General Unrestricted Restricted Total 2024 £ £ £ 4,417 - 4,417 11,111 - 11,111 823,269 - 823,269 |
| Prior Year | |
| Fund balances at 31 March 2024 are represented by: | |
| Fixed Assets | |
| Tangible fixed assets | |
| Intangible fixed assets | |
| Investments | |
| 838,797 - 838,797 804,356 361,655 1,166,011 (301,511) - (301,511) |
|
| Net current assets | |
| Current assets | |
| Current liabilities | |
| 502,845 361,655 864,500 |
|
| Total net assets | 1,341,642 361,655 1,703,297 |
| Note: Total Charity net assets: Unrestricted: £1,093,743 Restricted: £361,655 |
46
18. Related Parties and Connected organisations note
18a. Related parties note
During the financial year, there were no related party transactions that required disclosure in the accounts (2024: Nil). No trustee or other related party received any remuneration or other benefits from the charity during the year. Furthermore, no loans were made to or outstanding from any trustees or related parties. The trustees have confirmed that they have no material interest in any contract or arrangement entered into by the charity during the year.
18b. Connected organisationes
During the year, grants were made to a number of member organisations whose chief executive officers sit on the Board of Family. These members and the amounts awarded in the year are as follows:
| Member Organisation Board member Butterflies (India) Rita Panicker Farm Orphans Support Trust (Zimbabwe) Blessing Mutama First Step (Cambodia) Chamreun Yaim Hope Village Society (Egypt) Abla El-Badry Legal Services for Children (USA) Ron Gutierrez Paicabi (Chile) Ivan Zapata Zamora Uyisenga Ni Imanzi (Rwanda) Chaste Uwihoreye |
2025 £ 2024 £ 23,045 - 14,720 4,361 12,055 (3,231) 4,438 2,006 6,718 - 11,082 6,733 2,957 6,715 |
|---|---|
| 75,015 16,584 |
18. Subsidiary companies and results
EveryChild, EveryChild Trading Limited, ECT and CCFGB
EveryChild (registered charity number 1089879 and company number 4320643; registered in England and Wales) EveryChild Trading Limited (formerly TROTC Limited) (Company number 2702857; registered in England and Wales), The European Children's Trust (ECT) (registered charity number 803070 and company number 2485690; registered in England and Wales) and The Christian Childrens Fund of Great Britain (CCFGB) (registered charity number 287545 and company number 1738194; registered in England and Wales) are subsidiaries of Family since 1 October 2016.
Two Trustees from the Board of Family for Every Child and the Chief Executive Officer of Family form the Board of Directors of EveryChild, EveryChild Trading Limited, ECT and CCFGB. Family owns the whole of the ordinary share capital of EveryChild Trading Limited, consisting of 100 shares, and is the sole member of ECT and CCFGB all of which are limited by guarantee and have no share capital.
During the year these companies were dormant and have no significant transactions to report. The relating SOFA and Balance sheets have £nil balances at the end of the period. Accordingly, these subsidiaries have not been consolidated in the accounts on the grounds of immateriality.
47
Family Alliance
Family funded the set up and formation of a US-based not-for-profit organisation, called Family Alliance (Employer Identification Number (EIN) 46-5518730), in April 2014. Family Alliance’s charitable purpose is “providing supportive and caring family environments for children by funding learning and research services of organisations that establish and share with others best practices in children's care, and establish and maintain such programs worldwide”. This contributes to and is part of Family’s charitable objects. Family’s main aim in setting up Family Alliance is to widen its presence in the US philanthropic market and raise funds for Family to deliver its mission.
Family is the sole member of Family Alliance and has 100% of the voting power of the membership. It has full control over the by-laws of the organisation. One of Family’s trustees sits on the Board of Directors of Family Alliance, while Family's Chief Executive Officer and two support staff provide in kind support in the development and administration of the organisation.
The Board of Family Alliance has committed to contribute to the implementation of Family’s global strategic objectives through fundraising and external relations activities in the US, to raise the profile of children’s care issues, and to promote Family’s work.
Family provided net grant funding of £Nil (2024 - £Nil) to Family Alliance during the year.
Family New Zealand Trust
In May 2017 Family funded the set up and formation of a New Zealand based charitable trust, called Family for Every Child New Zealand Trust (Family NZ) (Company No.2670471, Charity Reg. No. CC54645). Family NZ's charitable purpose is to promote the care, protection and development of children and young people who are without family care or who are at risk of losing family care. Family NZ's mission is to support the global work of Family to enhance the care of children worldwide. This will be achieved by mobilising supporters, donors and partners in New Zealand through fundraising activities and through building strategic partnerships in New Zealand.
One of Family’s trustees and the CEO of Family are on the Board of Directors of Family NZ. Family has the power, through the trust deed of Family NZ, to remove trustees from the Board of Family NZ and Family's concent is required before Family NZ's Board appoint new Trustees. The Board of Family NZ has committed to contribute to the implementation of Family’s global strategic objectives through fundraising activities in NZ, to support and promote Family's work globally. Family's staff provide in kind support in the development and administration of the organisation and delivery of fundraising activities.
As discussed in the Trustees report, by the end of March 2025, we had over six thousand regular givers base giving a total of £0.87m (2024 - £1.05m) during the financial year. Family NZ granted this income to Family to support its charitable activities.
Family provided net grant funding of £.47m (2024 - £1.019m) to Family New Zealand Trust during the year. A summary of the results of Family Alliance and Family New Zealand Trust, which have been consolidated into these financial statements, are shown below:
48
(a) Summary of the results of Family Alliance and Family New Zealand Trust
----- Start of picture text -----
Family Alliance Family NZ
2025 Total 2024 Total 2025 Total 2024 Total
£ £ £ £
Income from donations
- -
Donation from Family for Every Child 466,970 1,018,696
- -
Individual Giving 865,361 1,048,110
- - - -
Government grants
Total income - - 1,332,331 2,066,806
Expenditure on
-
Raising funds 1,843 467,783 1,018,660
- -
Charitable expenditure 865,103 1,048,110
-
Total expenditure 1,843 1,332,886 2,066,770
Net income / (expenditure) - (1,843) (555) 36
Exchange rate gain / (loss) 28 30 (20,208) (17,449)
Net movement in funds 28 (1,813) (20,763) (17,413)
Funds brought forward (1,761) 52 249,670 267,083
Funds carried forward (1,733) (1,761) 228,907 249,670
----- End of picture text -----
(b) Summary of the results of Family Alliance and Family New Zealand Trust
----- Start of picture text -----
Family Alliance Family NZ
2025 Total 2024 Total 2025 Total 2024 Total
£ £ £ £
Assets
Current assets
- -
Debtors, prepayments and accrued income 3,367 10,760
Cash and bank 836 15,009 735,272 374,162
Total current assets 836 15,009 738,639 384,922
Liabilities (2,569) (16,770) (509,732) (135,252)
Net assets (1,733) (1,761) 228,907 249,670
Total unrestricted funds (1,733) (1,761) 228,907 249,670
----- End of picture text -----
49
Reference and administrative details
Board of Trustees
Chair
Rita Panicker
Vice Chair
Blessing Mutama (resigned March 2025)
Other trustees
Agnes Leung (appointed July 2025) Abla El-Badry Chamreun Yaim Chaste Uwihoreye Iván Zapata Zamora Nadia Adjenef (resigned February 2025) Nick Scott Patrick Obonyo (resigned June 2025) Phil Crosby (resigned March 2024) Rekha Nathoo (appointed April 2025) Ron Gutierrez Suman Majji (appointed July 2025)
All trustees give their time voluntarily and no trustee benefits from the Charity. Trustee expenses in relation to Family are set out in note 9 to the financial statements.
Executive officers
Chief Executive Officer
Amanda Griffith
Director of Sustainability
Andrea Thompson
Director of Impact
Lopa Bhattacharjee
Professional advisors
Auditors
HaysMac 10 Queen Street Place l London EC4R 1AG
50
Solicitors
Bates Wells Braithwaite 10 Queen Street Place London EC4R 1BE
Bankers
Lloyds Bank 39 Threadneedle Street London EC2R 8AU
Registered office
75 King William Street London EC4N 7BE
Charity Registration Number: 1149212 Company Registration Number: 08177641
51
Thank you
The generosity of individual donors and organisations enables our alliance to continue our work towards achieving change for children and families around the world. We would like to say thank you to all of the individuals who have supported us. We also wish to extend our heartfelt thanks to the following organisations, who have enabled us to support children and families over the last year:
Comic Relief
Ignite Philanthropy: Inspiring the End to Violence Against Girls and Boys, a project of New Venture Fund
Oak Foundation: United for Boys
Porticus: Supporting Ukrainian Children and Families in Italy, Bulgaria and Greece
Miracle Foundation
Harrison Frank Family Foundation
Stitching Cards
Mauve
52