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← Clowns Without Borders UK

2024-12-31-accounts

Trustees’ Report and Financial Statements Year end 31[st] Dec 2024

The trustees present their annual report and financial statements of the charity for the year ended 31st December 2024. The financial statements comply with current statutory requirements, the charity’s governing document, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP 2015 (FRS102)

Contents 19 3 4 20 5 Administrative Details 22 Achievement and Performance 23 7 24 Independent Examiner’s Report to Trustees Objectives and Activities Financial Review A word from our CEO Structure, Governance Our Impact in Numbers and Management Mozambique Türkiye Ukraine Financial Statements UK

7 17

Plans for the Future

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A word from our CEO

This year, more than 3,500 children received emotional first aid, playfully providing the immediate support that helps a child feel safe, calm and connected after distress. We delivered this through our joyful clown performances and playful workshops. From container camps in Türkiye to underground shelters in Ukraine and remote villages in Mozambique, children experienced a sense of safety, creativity and joy through laughter and play.

Sustainable impact for children In Mozambique, children now benefit from 37 trained frontline workers using playbased support. In Ukraine, 7,700 educators were reached online, giving them the opportunity to access practical, play-based tools for supporting children.

In Türkiye, our team of local artists registered their own NGO, ensuring children’s get to laugh and play long after we leave.

I'm deeply proud of what we've achieved together this year and more grateful than ever for the community that makes it possible; our artists, partners, donors, and, above all, the children we meet. What’s next?

In 2025, more children affected by conflict will experience healing through laughter and play as we expand in Ukraine and Lebanon. In the UK, we launch a new two year progamme with children championing their rights to play and creative expression.

Once again, thank you for believing in the power of laughter. Together, we’re creating a more joyful world for all children.

Samantha Holdsworth, CEO, Clowns Without Borders UK

3 A word from our CEO

, , Bee = ¥/ Vi +4}Yo , f a, ffipgu 2 ———— 7 = - . at #: ——o - awe teImpact in numbers 3,778 a A _ Laughing Children Mer i \ es 5 ; 4 accessed trauma-informed psychosocial support during acute crisis periods = - as Ps aS le " . f ff i : | r | A: j i . : ‘ ) — . i i : ie f ; mn % : j ‘ a Pe a ha a A, ' r a eel 7 ‘ a tl Pine = ty We f a . ’ - } - 365 | 5 ! oy y -- y ie f ¥ if ef it Connected Care Givers deepening parent-child bonds in crisis settings i :: : ». tr * ‘ 3 | %% : .q .. in >‘ ¥ Pan ¥ \ / | " ree ~! YY f / Iz q f ‘ 4 ie ‘ % +f } ea ies Fie, ; Ae = ¢ y r : 7 L 27 “he 44 / \ | -. i : \ we ri ne Y Lg ie / z= c | Engaged Local Artists 56% now delivering independent programming in Türkiye <7, “4 var | “4 1 37 a4 c= Play Aware Responders Nh ee ra - re SQ < We trained front-line staff and community { Vara\ a . eyear ‘1 Suanae"ae leaders to use play to support children. \ S SSS ia oe 76% plan to apply what they learned g 4 : ry Our impact in numbers r * a SS ~~ alll NW AS . S Wy Wy “in -® . a ‘a immediately HOUT

37 Play Aware Responders < We trained front-line staff and community leaders to use play to support children. 76% plan to apply what they learned g S Wy Wy immediately HOUT

Objectives and activities

What We Do

Our Purpose

Clowns Without Borders UK supports children in crisis settings to heal, learn and thrive through laughter and play. Children are deeply and immediately affected by conflict and displacement. By responding quickly, our joyful performances and playful workshops provide urgent relief , creating a safe and supportive environment. Play reminds them that they are children.

As stated in our governing documents: The relief of need and suffering of people, in particular children, who live in areas of crisis across the world. Our Model

Scalable Child-Centred

Sustainable

5

Objectives and Activities

Our Model in detail A world where every child, whatever their circumstances, can play, express themselves, and experience joy Immediate Impact Community-Level Change System-Level Change Joyful Performances and ChildDeveloping and Nurturing Local Talent Advocacy For Change Centred Workshops Support local artists to lead fun, playful Partner with national and activities in their own communities. These Emotional first aid through joyful artsinternational organisations to based activities activities help children feel safe, express extend our reach and impact their feelings and enjoy being children Safe spaces for children to express Share what we know with the again themselves freely and connect sector through evidence and with peers Collaborate with frontline NGO staff training so play and arts-based offering training in trauma-informed, playare approaches part of all Support feelings of safety and normalcy base approaches to supporting children's humanitarian responses in uncertain settings emotional wellbeing Work together with other aid teams like water, health and Laughing Children protection to show the benefits of Engaged Local Artists experience joy, respite and emotional play and arts-based programming lead c ommunity-owned programmes to recovery through genuine enjoyment for children deliver joyful activities that are culturally that supports their emotional wellbeing relevant, welcomed and impactful Powerful Partnerships Connected Caregivers drive so that systemic change every childexperiences the Play Aware Responders Strengthen carer–child bonds through Front-line staff and community leaders healing power of laughter and more laughter, play, and shared joyful bring more laughter and play into experiences play

Play Aware Responders Front-line staff and community leaders bring more laughter and play into children’s daily lives

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6 Objectives and Activities

Mozambique Achievement Türkiye Ukraine 5 and performance UK

Mozambique

Snapshot

1,002 Laughing Children 94 Connected Caregivers 4 Engaged Local Artists 37 Play Aware Responders

Context

Cabo Delgado in northern Mozambique is one of the world’s most economically fragile and conflict-affected regions. Nearly one million people have been displaced by seven years of ongoing conflict and extreme violence. Children witness extreme violence, loss and instability. Clowns Without Borders UK has been working since 2019 to deliver powerful, locally-led projects that bring play, laughter and healing to children and their communities.

8 Achievement and Performance

What We Did: Co-Leadership Local Impact and Joy

Our local artists Ernesto Langa and Susu Moaine successfully transitioned to programme leaders . They trained two additional artists, including one who is . The team setting up C WB Portugal delivered emotional relief to 1,096 children and caregivers experiencing conflict in remote areas of Chuire and Muedai. Sustainable Impact

“ I am learning we can use songs or games for everything! Let’s make a song to invite children to wash their hands without making them feel bad.” NGO Worker

Our Laughter and Play training equipped 37 frontline NGO staff with play-based tools to support children’s emotional needs. It enables them to run high-quality, joyful activities that bring trauma-informed play into children’s daily lives. By supporting local practice, children continue to benefit long after our programme ends. 9 Achievement and Performance

What’s Laughter and Play Training?

Our expert Laughter and Play Training supports a deep understanding of child-centered and play-based approaches to working with children. Sharing evidence-based practice, our immersive training focuses on the importance of inclusive play, respecting children’s agency and the power of creating safe and creatively rich environments for children. The goal is to support children’s emotional and social wellbeing, especially in crisis and recovery contexts.

What Participants Said:

found the training useful

89%

©

78% said it would improve how they © engage with children 76% planned to apply what they learned immediately

Laughter and Joy in Action: Artist Ernesto (photo right) In Mozambique

If not us, then who?

“It is our last day and there was an unexpected attack in the night in a village near to where we will perform. People from that community are on the move seeking refuge. Despite the challenges, we continue with our plan to bring some joy and laughter to children. There is no more important moment than now.

When we reached the community in Ocura, the atmosphere is tense but almost instantly as we set up, the smiles and laughter of the children and adults start to arrive.

After the performance, I spoke to a young man called Pirix. He was a bubble of energy and asked me if we could perform all weekend. He said something that touched me deeply, “We enjoyed it so, so much. This is a moment we forget the situation we are living in now.”

I wish I could promise to perform all weekend, but it is impossible. I feel comforted that we trained staff here in Chuire and they will help continue to create the fun and the silly moments within this community.

This experience makes my belief in the power of our work stronger. If it is not us, who else will do this? What we do is not silly. It’s about letting people know their happiness is important, even when it is difficult. It is a way to ease the burden and build strength for what is next”.

10 Achievement and Performance

Türkiye

Snapshot

2,224 Laughing Children 235 Connected Care Givers 15 Engaged Local Artists Context

On February 6, 2023, a 7.8 magnitude earthquake devastated South-East Türkiye and North-West Syria. More than 50,000 people were killed, and 2.4 million were displaced. Two years on, 538,000 people, including around 150,000 children, still live in container camps and temporary settlements. Clowns Without Borders UK has been working in Türkiye since 2016.

11 Achievement and Performance

Türkiye

What We Did: Model for Local Scaling

Since 2023, we’ve worked with artists in Türkiye to emotionally support children in earthquake-affected areas. This year, over 2,400 children joined 28 clown shows, workshops, and games filled with laughter and play.

Together with 15 local artists, we codesigned and delivered programmes that are now led independently by the Turkish team. They have registered their own NGO, opening the door to new funding, deeper community ownership and longterm sustainability. This approach builds a resilient, community-based network of creative responders rooted in play, joy, and trauma-informed care.

Fufu & The Magic Hat: Our Artists in Türkiye

“ Thousands of children still live in container cities after the earthquake destroyed their villages. One afternoon, while performing in one of these camps, we played the magic hat game. I placed the hat on children’s heads, and each time they laughed. In those moments, it's hard to imagine everything the children have lost. They were simply themselves again, playful, joyful, full of life! During the game, a girl reached out, gently took the hat, and placed it back on my head. She was telling us the story should go on. So that’s exactly what we did. Everyone laughed, not only because it was funny, but because she was now leading the show.

For me, that's the magic of what we do. It's creating moments where children are in control. It's a way to let them know they still matter. They weren’t survivors , they were just children again".

12 Achievement and Performance

Ukraine

Snapshot

518 Laughing Children 36 O Connected Care Givers 4 Engaged Local Artists

Context

Children affected by the war in Ukraine are facing deep emotional and psychological distress. Since the conflict began, 4.3 million children have been displaced, separated from loved ones, and exposed to violence. On average, they have spent the equivalent of seven months in air-raid shelters.

Since 2022, Clowns Without Borders has responded by delivering joyful performances and training NGO staff to support children through laughter and play.

13 Achievement and Performance

We co-created the videos with

What We Did:

Working with a local partner, we travelled to remote areas outside of Lviv in Ukraine, places still deeply affected by the war but often overlooked and under-supported. In many of the communities we visited , play-based opportunities are extremely rare. We reached 554 children and carers through live performances and supporting workshops in shelters, community centres and hospitals.

Our activities gave children and carers shared moments of joy and relief in the middle of a very difficult reality.

Powerful Local Partnerships: Scaling Through Innovation

Across Ukraine, teachers and social workers became frontline mental health responders overnight. National children’s charity, Smart Osvita asked if we could help reach them. We created a series of short, 90-second videos that are simple, practical and datafriendly.

Each one offers our trauma-informed, playbased approach that educators could use immediately, even with limited resources.

Ukrainian artists and paired them with a downloadable toolkit, giving frontline staff practical tools to help children feel safe, connected and joyful.

Just as importantly, the resource helps educators reconnect with their own sense of purpose through play.

Our approach was not simply about scaling our work, it was about scaling what is needed by listening to the needs of our partners, co-creating and supporting our local artists to lead. Thousands of educators have access to this resource to help support the children they work with and so far we have reached 7,755 people.

Snapshot feedback from 49 educators: 100% found the training useful

95% planned to use the material What Next?

We’ll continue working with our Ukrainian artists to establish a local clown collective, ensuring our activities can be delivered sustainably in the long term. We’re excited to develop this vision further in 2025.

14 Achievement and Performance

Our newest clown! Stories from Our Partner in Ukraine

“One little girl here is ill and she is experiencing a lot. She was so excited about the clowns that she spent the whole show on stage with them! It felt very special to give her that joyful moment when I know things for her are hard.” Томас, staff at Kozyavkin rehabilitation centre, Lviv

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----- Start of picture text -----
STORY
FROM OUR
ARTIST
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Even brief moments of happiness and inclusion can offer powerful comfort and help ease emotional distress for children. These moments create a foundation for resilience by addressing urgent emotional needs in a way that feels safe, uplifting and child-friendly.

15 Achievement and Performance

UK

Snapshot

31 Laughing Children

64 Creative Practitioners 4 Powerful Partnerships

What we did

Our Children’s Board remains central to shaping our work. Their insight and leadership have played a pivotal role in guiding our thinking and planning for a UK programme of work to children seeking asylum. We are also exploring participatory approaches to budgeting with the children and we will continue to explore and deepen this approach in 2025.

Strengthening Networks and Championing Children’s Participation

We continue to strengthen national networks and influence others, so that more people in the UK listen to children and place them at the centre of decisionmaking.

We trained or shared our unique approach with 64 individuals and organisations, including including Arts Council England, Norwich Theatre and Buckingham New University. As part of Refugee Week, we also collaborated with Ark to deliver joyful activities for children from underrepresented communities in Margate to further extend our reach and impact.

We are proud to be part of a wider ecosystem striving for care, equity and justice and we recognise our role in supporting systemic change for children through collaboration and shared ambition.

16 Achievement and Performance

Progress So Far

• Delivered programmes in Ukraine, Turkey, and Mozambique working directly with local artists and communities affected by crisis.

What’s next

Support the Children’s Board to co-develop a policy on children’s participation in organisational decision-making, including their role in programme design, safeguarding input and governance.

Deliver programmes in UK, Ukraine and Lebanon .

Hold at least one in-person training residency and three online mentoring sessions for local artists in crisis. affected regions

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17 Plans for the future

Progress So Far

Strategic goal

18 Plans for the future – Our Strategy

Diversified income, increased individual giving and Gift Aid to reduced reliance on large one-off grants.

What’s next

Building on the success of our learning calls, we will extend our reach by presenting at two conferences/ INGOs to share the impact of our child-centred, arts-based approaches in humanitarian settings. Launch a dedicated “Learn” section on our website to showcase Clowns Without Borders UK as a leader in the

expressive arts, play and laughter. We’ll highlight our tools, case studies, and practical insights sharing what we’ve learned with the wider sector .

Develop a detailed corporate partnerships strategy by end of 2025 with a goal of securing unrestricted funding to support core staff and operational resilience.

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Financial review

Overview of Financial Position

In 2022/2023, Clowns Without Borders UK received an exceptional one-off grant from a major NGO to work in response to the Ukraine conflict. It was a significant boost that temporarily elevated our income beyond typical levels. As expected, income in 2024 returned to a more standard level of £61,463, consistent with our pre-grant funding history. This return to normal income levels was anticipated and planned for.

Thanks to an endowment invested in 2023, we were able to expand our team in 2024 with additional staff for the first time. This strengthened our management, administration and advocacy functions. Trustees recognise this as an essential investments s that uphold high standards of governance, safeguarding and building capacity for sustained growth and impact.

We have already seen return on this investment with a rise in diverse income sources, from corporate support to one-off donations and earned income. This shows a broader base of support and growing public engagement. This momentum culminated in a major milestone at the end of 2024, when we secured our first multi-year grant to deliver work in the UK in 2025.

Reserves Policy

As part of effective financial management, Clowns Without Borders UK holds reserves. This is to ensure there is no significant disruption to our charitable activities caused by an unforeseen reduction in income, late payments or additional financial expenditure. As a charity that responds to crisis events, our reserves help us act quickly. Our Trustees calculate our unrestricted reserves by evaluating the financial effects of risk events such as the sudden repatriation of artists, currency volatility or unforeseen demand in our service and our operating costs.

At the balance sheet date, and when considering the risk, both generally and concerning the charity’s liquidity, trustees agree that a prudent assessment of the financial impact of risk events on reserves is estimated at £43,600 - £54,600. Our current reserves are £43,650.

Going Concern

The Trustees have reviewed the projected operations and activities of the charity including a one-year projected cash flow forecast.

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. More information about using the going concern basis can be found in the Accounting Policies.

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19 Financial review

Trustees are elected onto the Board and serve for two years. This is renewable to retain continuity and specific skills. Board meetings occur four times a year and also include one Trustee away day.

established by Trust Deed on 8th May 2014 as a charitable trust and is governed by our Articles of Association, which require a minimum of three trustees. The current trustees are listed in this report.

Trustee recruitment is led by our Chairperson. We assess the strengths of the Board and the skills that we need for effective governance on an ongoing basis.

Transition to a New Legal Structure in 2025

In 2025, Clowns Without Borders UK will transition to a new legal structure: a charity limited by guarantee, charity registration number 1208452. The current charity will merge into this new entity. Trustees see this as a prudent step to strengthen our governance and limit liability. The new charity will operate under Articles of Association, and the transition has been supported by pro bono legal advice from Reed Smith LLP.

We have an open trustee recruitment process and advertise our trustee positions on dedicated online platforms, our website and through social media. All our trustees are interviewed by the Chair and CEO and elected onto the Board after references and background checks are complete.

We also provide training to ensure trustees are informed about changing requirements.

20 Structure, Governance and Management

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In preparing these financial statements, the Trustees are required to:

Affiliations

Risk Management

Clowns Without Borders UK is a proud member of Clowns Without Borders International, a network of 13 independently run charities united by a shared Code of Ethics. While each chapter is self-governing, we collaborate strategically to maximise resources, expand our reach and draw on the strength of a global community of artists committed to bringing joy where it’s needed most.

We meet online four times a year and in person every two years to exchange best practices and shape collective policies.

Organisation

The Board of Trustees administers the Charity. The Trustees appoint the Chief Executive to manage the day-to-day operations of the Charity. Trustee meetings are held four times a year along with an annual strategic away day.

Remuneration of Key Management Personnel

The CEO ' s pay is reviewed annually by the Board of Trustees to ensure pay is fair and in line with other charities of a similar size. 21 Structure, Governance and Management

Clowns Without Borders UK’s main risks are identified within our Risk Register. To help the charity to mitigate risk, we:

2) Review and update policies, systems and procedures so they are current and mitigate any risks identified.

3) Have clear processes in place to minimise or manage any potential impact on the charity and the people who use it, should those risks materialise.

Statement of Trustees’

Responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements under UK Law and Accounting Standards. This requires Trustees to prepare financial statements for each financial year. These must give a true and fair view of the state of affairs of the charity and the application of its resources, including income and expenditure.

The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the charity’s financial position and enable them to comply with the Charities Act, 2011.

They are responsible for safeguarding the charity’s assets and for taking reasonable steps to prevent and detect fraud and other irregularities.

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Our Board Administrative of Trustees details

Wendy Lanchin Chairperson

Matthew Downer Innovation Officer Connectivity for refugees, UNHCR

Dr. Unni Krishnan Global Humanitarian Director, Plan International [Resigned on 31st December 2024]

Dr Sharon McClenaghan Safeguarding Trustee Monitoring and Evaluation Consultant, Owl RE

Charity Reg Number 1156987

Registered Address Dean House, Skircoat Green, Halifax, HX3 0SA

Bankers HSBC, 95 Gloucester Rd, London, SW7 4SS

Independent Examiner

Charles SSempijja FCA, NFP Accountants Ltd, Chartered Accountants,

86-90 Paul Street, London, EC2A 4NE

Public Benefit

When setting our activities each year, our Trustees take into account the Charity Commission’s general guidance on public benefit and how it relates to Clowns Without Borders UK’s work.

This report of the trustees was approved by the board on 20th October 2025 and signed on their behalf by

Annabel Morgan Artist Representative Artist and facilitator

Wendy Lanchin, Chairperson

Rutendo Rumano Treasurer Charted Accountant [Appointed on 11th March 2024]

Milica Vukovic-Smart Fundraiser, NHS

22

CLOWNS WITHOUT BORDERS

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 December 2024

I report to the trustees on my examination of the accounts of the above charity for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I understand that the financial statements have been prepared to give a 'true and fair' view, and have departed from the Charities (Accounts and Reports) Regulations 2008, only to the extent required to provide a 'true and fair view'. This departure has involved following SORP 2015 FRS102, rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 (SORP 2005), which is referred to in the exitent regulations, but has since been withdrawn.

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

Charles Ssempijja, FCA

NfP Accountants Ltd Chartered Accountants 3rd Floor, 86-90 Paul Street London 21 October 2025 EC2A 4NE Date: ………………………….

16

CLOWNS WITHOUT BORDERS

(Registered charity no. 1156987)

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2024

Unrestricted
Funds
Notes
£
INCOME FROM
Gifts, grants and donations
2
34,721
Investment income: bank interest
1,637
Workshops and performances
20,050
TOTAL INCOME
56,408
EXPENDITURE ON
Staff costs
3
45,198
Direct project costs
4
21,280
Legal & professional
5
18,014
General administrative costs
6
8,875
TOTAL EXPENDITURE
93,367
NET MOVEMENT IN FUNDS
(36,959)
RECONCILIATION OF FUNDS
TOTAL FUNDS AT 01 Jan 2024
130,282
TOTAL FUNDS AT 31 Dec 2024
93,323		 Restricted Total FundsUnrestricted
Funds
2024
Funds
£
£
£
5,000
39,721
100,990
-
1,637
256
-
20,050
3,868
5,000
61,408
105,114
1,210
46,408
4,386
31,731
53,011
790
-
18,014
9,183
1,018
9,893
3,532
33,959
127,326
17,891
(28,959)
(65,918)
87,223
31,137
161,419
43,059
2,178
95,501
130,282		 Restricted Total Funds
Funds
2023
£
£
323,227
424,217
-
256
-
3,868
323,227
428,341
37,015
41,401
274,439
275,229
717
9,900
4,469
8,001
316,640
334,531
6,587
93,810
24,550
67,609
31,137
161,419		 Restricted Total Funds
Funds
2023
£
£
323,227
424,217
-
256
-
3,868
323,227
428,341
37,015
41,401
274,439
275,229
717
9,900
4,469
8,001
316,640
334,531
6,587
93,810
24,550
67,609
31,137
161,419
428,341
41,401
275,229
9,900
8,001
334,531
93,810
67,609
161,419

All income and expenditure derive from continuing activities. Income and expenditure are analysed on a 'natural basis', taking advantage of section 4.6 of the SORP 2015 (FRS102) relating to smaller charities.

17

CLOWNS WITHOUT BORDERS (Registered charity no. 1156987)

BALANCE SHEET As at 31 December 2024

2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors: trade debtors - 250
Cash at bank and in hand 96,678 162,129
CREDITORS: amounts falling
due within one year 9 (1,177) (960)
NET CURRENT ASSETS 95,501 161,419
NET ASSETS £ 95,501 _£ _ 161,419
FUNDS
Restricted funds 10 3,010 31,137
General fund (unrestricted) 10 92,491 130,282
TOTAL FUNDS £ 95,501 _£ _ 161,419

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

They were approved, and authorised for issue, by the directors on 20th October 2025. and signed on their behalf by:-

Wendy Lanchin Chairperson

18

CLOWNS WITHOUT BORDERS (Registered charity no. 1156987)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

1. ACCOUNTING POLICIES

Basis of preparation of financial statements

Clowns without Borders is a public benefit entity for FRS102 reporting. The charity is a non-company charity, registered at the Charity Commission in England & Wales, registration number 1156987. Its registered office address is 118 Sternhold Avenue, London, SW2 4PP. The accounts are presented in GBP rounded to £1.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, as updated on 2 February 2016 (SORP 2015), and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Income and expenditure have been analysed on a 'natural basis', taking advantage of section 4.6 of the SORP.

The effect of events relating to the year ended 31 December 2024 which occurred before the date of approval of the financial statements by the Trustees has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 December 2024 and the results for the year ended on that date.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following SORP 2015 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 (SORP 2005) which has since been withdrawn.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Key judgements that the charity has made which have a significant effect on the accounts include estimating income and expenditure for the next 12 months.

Statement of Cash Flows

The Company has taken advantage of the exemption conferred by Section 1 of FRS102 in relation to the Statement of Cash Flows.

Income

All incoming resources are included in the Statement of Financial Activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. Grants which have a restriction as to timing are recognised over the period for which they are given.

The value of services provided by volunteers has not been included in the accounts.

19

CLOWNS WITHOUT BORDERS (Registered charity no. 1156987)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objects 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 which have been raised by the Charity for particular purposes. The cost of raising and 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 financial statements. Statutory grants which are given as contributions towards the Charity's core services are treated as unrestricted.

Expenditure and irrecoverable VAT

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

All the expenditure of the charity is in the furtherance of its charitable activities and includes the costs of delivering services undertaken to further the purposes of the charity and their associated support costs.

Tangible fixed assets

All assets costing more than £2,000 are capitalised.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

20

CLOWNS WITHOUT BORDERS (Registered charity no. 1156987)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

2. GRANTS AND DONATIONS

Individual donations
Corporate donations
Grants
Legacies
Events
Funding partners*		 Unrestricted
Funds
2024
£
21,417
6,000
5,066
-
2,238
-
34,721
**£ **		 Restricted
Funds
2024
£
-
-
5,000
-
-
-
5,000
**£ **		 Total
Funds
2024
£
21,417
6,000
10,066
-
2,238
-
39,721
**£ **		 Total
Funds
2023
£
10,719
7,019
64,071
80,000
4,465
257,943
424,217
_£ _

3. STAFF COSTS AND NUMBERS

Salaried staff
Gross wages
Employer's NI
Employer's pension
Management consultancy
Other staff costs
- Travel & subsistence
- Welfare		 Unrestricted
Funds
2024
£
22,250
-
131
22,381
22,616
165
36
45,198
**£ **		 Restricted
Funds
2024
£
-
-
-
-
1,210
-
-
1,210
**£ **		 Total
Funds
2024
£
22,250
-
131
22,381
23,826
165
36
46,408
**£ **		 Total
Funds
2023
£
-
-
-
-
40,834
567
-
41,401
_£ _

The average weekly number of staff in the year (headcount) was 1.6 (2023 - 1.4). One key management staff received total remuneration of £31,400 (2023 - £26,945).

No employees received remuneration in excess of £60,000 (2023 - the same).

21

CLOWNS WITHOUT BORDERS (Registered charity no. 1156987)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

4.
DIRECT PROJECT COSTS
Project costs
Props, Costumes, etc.
Accommodation
Artist and Facilitator fees
International travel
Project management
Monitoring and evaluation
Communications
Costumes		 Unrestricted
Funds
2024
£
16
58
2,250
7,940
2,039
-
616
8,125
236
21,280
£		 Restricted
Funds
2024
£
1,228
557
2,134
12,467
6,193
3,274
2,245
3,239
394
31,731
£		 Total
Funds
2024
£
1,244
615
4,384
20,407
8,232
3,274
2,861
11,364
630
53,011
£		 Total
Funds
2023
£
145,886
545
10,304
43,392
9,088
32,677
12,031
21,207
99
275,229
£

Project Costs primarily consist of payments to strategic collaboration with Clowns Without Borders Sweden (CWB Sweden) for Project Laughter, which focused on Ukraine Response efforts in Romania, Moldova, Poland and Ukraine. The costs, incurred by CWB Sweden covered international artist fees, travel, transport, food, accommodation, and artist per diems.

5. LEGAL AND PROFESSIONAL COSTS

Fundraising Costs
Accountancy
Independent examiner's fees		 Unrestricted
Funds
2024
£
16,453
601
960
18,014
£		 Restricted
Funds
2024
£
-
-
-
Nil
£		 Total
Funds
2024
£
16,453
601
960
18,014
£		 Total
Funds
2023
£
8,340
600
960
9,900
£

22

CLOWNS WITHOUT BORDERS (Registered charity no. 1156987)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

6. ADMINISTRATIVE COSTS

ADMINISTRATIVE COSTS
Training
Rents - Rehearsal space
Postage and stationery
Subscriptions
IT software, Consumables
Other Governance Expenses
Bank charges
Sundry expenses		 Unrestricted
Funds
2024
£
208
214
27
1,993
4,437
1,706
290
-
8,875
£		 Restricted
Funds
2024
£
305
167
-
-
54
-
492
-
1,018
£		 Total
Funds
2024
£
513
381
27
1,993
4,491
1,706
782
-
9,893
£		 Total
Funds
2023
£
598
2,037
10
-
1,955
1,809
1,556
36
8,001
£

7. TRUSTEES

During the year, no trustee received payment for work done for the charity (2023 - one trustee, who is also the charity's Artistic Representative, received £5,341 in charges for project work undertaken as an artist), including expeses. No other trustees received remuneration in the year (2023 - the same). No other trustees received reimbursement for out of pocket expenses (2023 - the same).

8. CORPORATION TAX

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

23

CLOWNS WITHOUT BORDERS (Registered charity no. 1156987)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
Pensions payable
Accruals		 2024
£
183
34
960
1,177
£		 2023
£
-
-
960
960
£
10. STATEMENT OF FUNDS
Brought
Forward
£
2024
Ukraine 2024
10,000
Project Laughter
(Romania, Germany,
Poland, Moldova)
3,655
Mozambique - MHM
8,003
Turkey - Project Wiggle
8,411
Mines Advisory Group
1,068
Total restricted funds
31,137
Unrestricted general fund
130,282
Total funds
161,419
£
2023
Restricted funds
Poland - Ukraine
Response
189
Ukraine 2024
-
Project Laughter
(Romania, Germany,
Poland, Moldova)
(16,110)
Romania - Ukraine
Response
78
Mozambique - MHM
2,003
Children's Board
4,621
FR - The Fore
7,657
Turkey - Project Wiggle
23,876
Mines Advisory Group
2,236
24,550
Unrestricted fund
43,059
Total funds
67,609
£		 Incoming
Resources
£
5,000
-
-
-
-
5,000
56,408
61,408
£
-
10,000
257,943
-
6,000
669
-
48,615
-
323,227
105,114
428,341
£		 Resources
Transfers &
Expended Gains / Losses
£
£
(11,990)
-
(3,655)
-
(8,003)
-
(9,243)
832
(1,068)
-
(33,959)
832
(93,367)
(832)
(127,326)
£
Nil
£
(189)
-
-
-
(238,178)
-
(78)
-
-
-
(5,290)
-
(7,657)
-
(64,080)
-
(1,168)
-
(316,640)
-
(17,891)
-
(334,531)
£
Nil
£		 Carried
Forward
£
3,010
-
-
-
-
3,010
92,491
95,501
£
-
10,000
3,655
-
8,003
-
-
8,411
1,068
31,137
130,282
161,419
£

24

CLOWNS WITHOUT BORDERS (Registered charity no. 1156987)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

Description of funds

Romania - Ukraine Response: Delivery of Psychosocial First Aid Through Laughter and Play to Children Impacted by the Conflict in Ukraine.

Project Laughter (Romania, Germany, Poland, Moldova, Romania - Ukraine Response): Delivery of psychosocial first aid through laughter and play to children impacted by the conflict in Ukraine as well as training local artists and NGO staff/volunteers. The project fell over two years and the total budget is £362,306.

MHMozambique supports the physical and psychosocial health of children and adolescents by using a play-based approach to support learning and understanding about health and menstruation.

Turkey - Project Wiggle: Providing psychosocial first aid through laughter and play to children impacted by the war in Syria including training local artists and NGO staff/volunteers.

Mines Advisory Group supported Clowns Without Borders UK to make life-saving messages more playful, engaging and memorable for children in Somalia, Lebanon, Iraq and Vietnam.

Children's Board: Funding to centre children’s voices in the governance of the charity.

FR - The Fore: Funding to establish income-generating activities for the charity.

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Current assets
Creditors due within one year
2023
Current assets
Creditors due within one year
Total funds		 General
Funds
2024
£
93,668
(1,177)
92,491
£
131,242
(960)
130,282
£		 Restricted
Funds
2024
£
3,010
-
3,010
£
31,137
-
31,137
£		 Total
Funds
2024
£
96,678
(1,177)
95,501
£
162,379
(960)
161,419
£		 Total
Funds
2023
£
162,379
(960)
161,419
£

25

clownswithoutborders.org.uk