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2026-03-31-accounts

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

September, 1947 – Arrival of the first post war child migrant boys in Fremantle, Western Australia

Page Contents

3 - 14 Trustees’ annual report

15 Independent examiners report

16 Statement of financial activities

17 Balance sheet

18 Statement of cash flows

19 - 28 Notes to the financial statements

FULL NAME: Child Migrants Trust

CHARITABLE INCORPORATED ORGANISATION NUMBER: 1171479

PRINCIPAL ADDRESS: 124 Musters Road, West Bridgford, Nottingham, NG2 7PW

TRUSTEES:

Hon Alderman Joan Taylor MBE Anthony Roe Kevin Thomas Prof Patricia Higham Frances Swaine

INTERNATIONAL DIRECTOR:

Dr Margaret Humphreys CBE, AO

GOVERNING DOCUMENT & MANAGEMENT:

The above trustees have been appointed to serve the Trust in its legal status as a Charitable Incorporated Organisation.

PRIMARY BANKERS:

UK: National Westminster Bank plc 16 South Parade, Nottingham, NG1 2JX

Overseas: Westpac

216 Upper Heidelberg Road, Ivanhoe, VIC 3079, Australia.

INDEPENDENT EXAMINERS:

Rogers Spencer, Newstead House, Pelham Road, Nottingham NG5 1AP

Page 2 of 28

TRUSTEES' RESPONSIBILITIES STATEMENT

September, 1947 – Arrival of the first post war child migrant girls in Fremantle, Western Australia

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed.

The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 3 of 28

OBJECTIVES AND ACTIVITIES

The core objective of the Child Migrants Trust (CMT) is to provide family research and social work services so that former Child Migrants from the United Kingdom can reclaim their personal identity and reunite with their family. In addition, the Trust promotes greater public understanding of the history of child migration and its present implications for former Child Migrants and members of their families.

During much of the twentieth century and only ending in 1970, thousands of British children were sent abroad under the Commonwealth child migration schemes. Whilst early child migration schemes were focussed on Canada until the 1920s, in the post-war years most children were sent to Australia, with smaller numbers migrated to New Zealand, Southern Rhodesia (now Zimbabwe) and Canada.

For almost 40 years, CMT has provided specialist, independent social work services to former Child Migrants and their families. The Trust has also supported former Child Migrants in their campaigning activities for recognition with practical measures to manage the adverse consequences of child migration.

CMT is the only independent, professional social work agency that works with former child migrants from all migrating agency backgrounds.

By providing social work help with issues such as disrupted family relationships, reclaiming personal identity and coping with the painful legacy of childhood abuse in institutions, CMT works to promote recovery and a better understanding of past practices which resulted in adverse outcomes for most former Child Migrants, and often members of the next generation.

CMT social workers provide trauma informed services to assist former child migrants address and recover from the painful legacy of historic childhood abuse. Where appropriate, CMT assists former child migrants to participate in historic institutional abuse Inquiries and redress schemes through the preparation of detailed written and oral statements of evidence.

Support with applications to various redress schemes across the United Kingdom and Australia is now a key feature of CMT’s work with former Child Migrants.

Working closely with its colleagues based in Australia, CMT offers a unique model of social work service to address the needs of former Child Migrants residing overseas whilst also providing counselling and family restoration services to family members living across the United Kingdom.

This integrated service model promotes better reunion casework practice with CMT’s professional staff taking a central coordinating and therapeutic role. The aim is to ensure that all key family members’ needs and interests are considered in planning the delicate first stages of a family reunion following decades of separation.

PUBLIC BENEFIT

We have referred to the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

Page 4 of 28

CMT’S SOCIAL WORK SERVICE

CMT offices in Nottingham, Melbourne and Perth

Thousands of children were permanently separated from their families, their homes and their country through historical child migration schemes. For centuries and continuing until 1970, children were separated from their parents, and often from their siblings and sent thousands of miles away to institutions overseas.

Child migration was motivated by mixed motives including empire building and racism to strengthen the population of Commonwealth countries with ‘Good, white stock.’ This was particularly true in Australia which maintained its ‘White Australia’ immigration policy until 1967.

Paused during the Second World War, child migration resumed in 1946. Most child migrants were sent to Australia, with smaller numbers arriving in New Zealand and Southern Rhodesia. Child migration to Canada ended in 1948.

Most surviving former child migrants are now aged in their 70s and 80s. The majority left the UK as young children between the ages of 3-14 years from the late 1940s through the 1950s. Around 3,300 children arrived in Australia between 1947-70, with several hundred children sent respectively to Canada, New Zealand and Southern Rhodesia (now Zimbabwe) in the post war years.

Various parliamentary inquiries into child migration over the past 30 years have established the farreaching consequences and human rights abuses that were common experiences for British child migrants. Loss of personal and family identity, lack of access to personal documents including full birth certificates, and deceptive, coercive practices by migrating agencies that severed all contact between the children and their families left a palpable legacy of trauma and loss to the present day.

Deportation of young children to countries across the Commonwealth often occurred without their parents’ knowledge, or consent.

Page 5 of 28

Former child migrants lost their families and their identities through the child migration schemes.

Until CMT was established almost 40 years ago, former child migrants struggled to access their history and find out the truth about their original separation from parents and families. In a world before the internet, searching for family overseas without full or factual primary documents of identity was a complex, expensive and sometimes futile exercise for many.

CMT’s model of practice relies heavily upon social workers’ capacity for travel to the varied locations where former child migrants and members of their families now reside. This is complex, sensitive work often addressing profound childhood loss and trauma that usually requires discussion in person rather than telephone or remote communication, particularly in the early stages of contact.

The majority of surviving child migrants now reside in Australia, where the federal government provides additional funding to support services for children who were in its care following arrival from the UK. CMT operates from offices in Melbourne and Perth and frequently provides outreach visits to other capital cities or major regional centres where child migrants live today.

Just over fifteen years ago, the UK and Australian governments both delivered national apologies and committed to funding CMT’s independent services.

Following the UK Apology in 2010, HMG through the Department for Education funds CMT services under two main workstreams; restoration of family and identity and therapeutic work to address historical childhood institutional abuse, which includes supporting applications to various redress schemes.

The UK government established the Family Restoration Fund, supporting international reunion travel. This has been a highly successful policy, with almost 1,500 reunion visits by former child migrants to close family members supported since 2010.

Complex family research to identify family members missing for decades towards restoring relationships continued this year as a priority activity. Advances in DNA technology and research facilities provide significant assistance where, because of poor record keeping practices there is little or no primary documentation to guide conventional family research.

Time is not on the side of former child migrants and their families if they are to overcome the adversity of child migration to rebuild family relationships after decades apart.

Over the next few years CMT hopes to resolve the remaining workload of missing family members, so that child migrants may have the opportunity to meet their families before it is too late.

Child migrants in Western Australia, 1955

Page 6 of 28

RESTORATION OF FAMILY AND IDENTITY

Whilst small numbers of former child migrants returned to live permanently in the UK from the 1960s onwards, the majority continue to live overseas in the countries where they were sent as children during the 1940s & 50s.

We estimate approximately 150-200 former child migrants returned, out of a total of around 4000 post war child migrants. Fewer than 5% came home.

During 2025-26, 64 former child migrants were reunited with family members through CMT family research activities. Family research is a critical part of the social work service and requires travel across the four countries of the UK to interview former child migrants’ relatives located

Usually, those interviews eventually lead to contact, and often reunions in person supported through the Family Restoration Fund. The majority of former child migrants’ relatives interviewed by CMT were completely unaware that they had brothers, sisters or cousins sent abroad.

Sometimes former child migrants’ families are located outside the UK. For example, numbers of former child migrants’ mothers were GI brides or later married Canadian servicemen. Whilst CMT’s work in Canada is focused upon those sent under the child migration schemes, we also provide services to those whose mothers moved to Canada as war brides and subsequently raised families abroad.

CMT delivered services related to restoration of family and identity to over 500 former child migrants during 2025/26. Some of the more practical research tasks can have far reaching consequences. For example, vital documents of identity such as full birth certificates were withheld from former child migrants for decades despite being essential for the many official demands of everyday life.

This year, CMT provided more than 140 documents of identity and retrieved over 80 historical care files from UK agencies. For most people, family medical information is a significant part of their own health management, particularly as they grow older. Parents’ death certificates often include important diagnostic information and these too were denied to child migrants for decades. This year, CMT retrieved more than 50 parents’ death certificates as part of our comprehensive services.

Practical help to resolve citizenship issues and obtain visas and passports is also a key part of CMT’s family and identity service and often requires sensitive advocacy as well as a detailed understanding of the changing rules and regulations surrounding these issues.

In early 2026, the UK government made significant changes to border controls, insisting that UK citizens enter and leave the country with a UK issued passport. This is problematic for many child migrants who left the UK under group sponsorship arrangements, without individual passports. CMT’s advocacy in these circumstances is essential to mitigate new problems and obstacles to travel for former child migrants.

Page 7 of 28

REDRESS AND SOCIAL WORK SUPPORT

Addressing the impact of childhood institutional abuse has been a significant aspect of CMT’s work for almost forty years. Over time it has become evident that many of the children experienced abuse in UK institutions prior to their migration. The harm, for many, was then compounded by continuing institutional abuse in the destination country.

Historical child abuse inquiries in the UK and Australia have established the significant degree of abuse suffered by British child migrants.

As vulnerable children, entirely cut off from the support of parents or family members, many child migrants experienced prolonged, serious abuse that continued for years.

Government responses to the exposure of sustained, systemic abuse of children under their care has generally been slow, inconsistent and tokenistic. Often, redress schemes covered only certain types of abuse but failed to consider the overall experience and compensate accordingly.

Within the UK, those who experienced institutional abuse in Northern Ireland or Scotland have had access to redress schemes for more than five years. On the other hand, those harmed in England or Wales have been deprived access to any form of justice or redress following the government’s decision in 2025 to defer the establishment of redress schemes for England and Wales, recommended within the IICSA final report in 2022.

In some situations, there may be options for civil litigation following recent legislative changes to time limitations for historical abuse. During 2024, changes were announced to remove time limitations for historical child abuse in England and Wales that have prevented actions in the past to address these difficult and complex issues and achieve a more acceptable measure of justice.

CMT has developed a specialist trauma informed practice model to help former child migrants prepare applications for redress schemes or civil litigation in relation to historical child abuse. For many, this will be the first time they have spoken as adults about their childhood abuse. Consequently, it is often regarded as a major emotional challenge requiring courage and stamina.

There is now a better understanding that institutional abuse experienced in early childhood is likely to have an enduring negative impact upon many aspects of people’s lives, and that independent, social work services are vital to maintaining safety and wellbeing. These are critical elements of CMT’s services.

In Australia, responsibility for children in care falls under the responsibility of individual States and territories, and the response has not been consistent for child migrants across the country. As in the UK, access to redress schemes is somewhat of a postcode lottery, dependent upon jurisdictional initiatives rather than any uniform national policy.

Page 8 of 28

The Australian government’s national redress scheme opened in 2018. Although it is limited to historical sexual abuse, CMT has now supported more than 400 former child migrants to prepare their applications.

During 2025-26, CMT helped more than 350 former child migrants to apply to various redress schemes or manage the difficult period whilst awaiting an outcome.

This area of work continues to develop as former child migrants become increasingly aware of the extent of historical abuse and the options for support available to them.

THE UK PAYMENT SCHEME

The UK Payment Scheme was established in 2019, in response to IICSA recommendations from the 2018 IICSA Child Migration investigation report, which confirmed that HMG held primary responsibility for the child migration schemes and that child migrants should be offered redress for loss of family, loss of identity and the exposure to risk of institutional abuse.

The government contracted management of the scheme to CMT, given the importance of independence and CMT’s long history and proven track record of providing effective services for child migrants living across the parts of the world.

Unlike redress schemes with different levels of payments which require a detailed submission and assessment process, the UK scheme usually only needs data to confirm the applicant’s status as an eligible former UK child migrant. Extra documents are expected from those claiming on behalf of a recently deceased former child migrant. A single payment of £20,000 is made to those who qualify.

During this year, a total of only three applications were processed and approved while three further enquiries did not meet the necessary criteria for eligibility.

Whilst the rate of new applications continues to be very low, this reflects the success of the early implementation and management of the scheme. It is anticipated that further applications in small numbers will be received for some years to come, as former child migrants disconnected from any networks or sources of information gradually learn about the government’s offer of redress for loss of family and the risk of abuse through child migration.

CMT has taken several steps to inform other organisations in contact with former child migrants about the Payment Scheme, but it is the reality that some former child migrants still remain unknown to CMT, other services and informal networks of former child migrants.

Most applicants reside in Australia with others from the UK, Canada, New Zealand and Zimbabwe. The overall total stands at 1759 payments.

For a significant number of former child migrants, especially those on fixed incomes like pensions, a lump sum of £20,000 has proved to be extremely useful in meeting urgent needs or providing some sense of financial security.

This scheme is organised as a partnership between the Department of Health and Social Care, the funding and governance agency, the Trust, which manages applications and confirms eligibility, and the NHS Business Services Authority, which makes the payments.

Regular telephone conferences, on a quarterly basis, ensure a consistent approach and effective coordination between the staff and systems at all three organisations.

Page 9 of 28

THE FAMILY RESTORATION FUND (FRF)

The Family Restoration Fund was established in 2010, following the national Apology to former child migrants delivered by then PM Gordon Brown.

The FRF supports restoration of family relationships by meeting the major costs of international reunion travel for those families separated by child migration programmes.

For child migrants living in Australia, Canada or New Zealand, the high cost of international travel to meet their UK based family would be prohibitive for most, who are now older people living on pensions or private retirement incomes.

Costs covered by the FRF include international flights, seventeen nights’ accommodation and related travel costs, including insurance.

This year, there have been 40 FRF reunion visits completed, with the majority of applicants travelling from Australia to meet with their families across the UK.

The FRF is a flexible resource, and there is also provision for two relatives to visit those former child migrants in their country of residence, where health condition preclude long haul travel.

The great majority of former child migrants are now aged in their late 70s and 80s, and consequently very few have parents still alive. However, many, probably the majority, have younger brothers and sisters, most of whom grew up not knowing their mother or father had another, older child prior to their marriage.

Given their advancing age, many former child migrants live with complex health conditions that need careful management when planning long-haul travel.

Fortunately, CMT uses professional specialist travel planners who are sensitive to value for money pressures when managing public funds, whilst ensuring former child migrants are safe and comfortable when travelling to meet family.

The Family Restoration Fund has been highly successful since it was first established in July 2010, as a practical measure to support the government’s Apology, by removing the financial barriers to bringing families together.

Early next year we anticipate reaching the significant milestone of 1500 FRF reunion visits since the programme was established.

Page 10 of 28

FUTURE PLANS

In recent years, the Trust’s work has been heavily influenced by the final reports of national inquiries into different aspects of childhood abuse, often in institutions in different jurisdictions, including all four UK countries. These have now concluded although the full recommendations of the IICSA inquiry still await a decision on the relevant governmental response

At present, the Australian national redress scheme and the Victorian State scheme are still open. These are both very relevant to the concerns of former child migrants.

A scheme in Scotland opened in December 2021 which should provide a welcome opportunity for financial redress for those former child migrants who suffered abuse while in care in Scotland before their migration.

The Trust is involved in the final phase of assessing redress payments for the UK government which has been extended for another year to March 2026.

The Family Restoration Fund (FRF) has been financed by the UK Department for Education on an annual basis with capacity for around fifty visits. The cost of visits will vary considerably according to the numbers of those who need to be accompanied by a carer, for example, or those who have many relatives scattered across the UK. It is expected that the FRF will continue for another year at least.

Forecasting the trends followed by different, newly elected governments is a complex but necessary task. Indeed, the majority of the clients of the Trust are impacted by policy decisions, for example, about whether to hold Inquiries, how to design redress schemes and what level of funding is appropriate for the services offered by the Trust.

Similarly, it is certain that there will be another busy year ahead because the workload will continue to be both varied and demanding. Former child migrants are often facing end of life issues at the same time as applying for redress or contemplating perhaps a final visit to their families overseas via the FRF and need support to manage each of these complex challenges. The uncertain and volatile situation in the Middle East has also had severe implications for UK flights to and from Australia causing a pause to the FRF in March, 2026.

As well as new clients coming forward following redress or relatives being found as a result of DNA testing, external factors like the increased cost of living in the UK and restricted public funding will continue to create extra challenges in terms of recruiting skilled staff and providing seamless services, both locally, nationally and on an international basis.

There is also the constant pressure, which increases every year, of delivering services in a timely manner, given the advanced age of former child migrants.

Page 11 of 28

FINANCIAL REVIEW

REVIEW OF FINANCIAL POSITION AT THE END OF THE REPORTING PERIOD

During the financial year under review, the Department for Education agreed to fund £ 462,000 for the Trust’s operational grant.

In addition, a maximum grant of £ 600,000 was allocated to the Family Restoration Fund, however, only £ 493,720 was needed as £ 106,280 remained unspent from the previous financial year.

Unrestricted fund balances reduced by £ 57,077 due to costs not covered by the operational grant and expenditure on external consultants used to raise the public profile of the Trust.

Once again, Operational funds were received on time, hence liquidity has been stable throughout the year.

RESERVES POLICY AND GOING CONCERN

The Trust has total funds of £323,815 of which £287,960 are restricted funds. The free reserves of the Trust are £35,855 (unrestricted funds less tangible fixed assets). These reserves are sufficient to enable the Trust to maintain its services for one month.

Consequently, it remains a priority to try to develop its reserves to provide both more continuity and scope for delivering its services in a flexible manner.

RISK MANAGEMENT

The Trustees have a risk management strategy which reviews significant risks and uncertainties faced by CMT and the relevance of its insurance policies.

Apart from key insurance policies, other measures, especially policies and procedures, are reviewed which can mitigate risk. The earlier emphasis on maintaining positive relationships with funders, trying to develop reserves and alternative sources of income still remain a priority.

Recruitment and retention of specialist staff remains a challenge because of the limited numbers of candidates with suitable skill sets.

With the severely limited government grant funding cycles now in operation, it has become increasingly difficult to attract and retain specialist staff.

The prospect of only being able to offer new and existing staff members 12-month contracts, is another barrier to the already difficult recruitment and retainment process.

Therefore, CMT will continue to pursue a variety of different approaches to secure effective staffing levels at each of its three offices.

Page 12 of 28

THANKS AND ACKNOWLEDGEMENTS

This year thanks must be given again to the staff teams at each of the Trust’s offices in the UK and Australia who have worked with their customary dedication and professionalism to ensure the continuity of our vital services and to enable former child migrants and their family

members to access the full range of the Trust’s services It has been another very difficult year for both staff and particularly for clients of the Trust, given funding reductions and uncertainties about

future funding for the Trust’s different services. Recognition and thanks are also very much due to the many individual donors who have helped to boost the reserves as well as to major funding bodies like the Department for Education for their vital lifeline of support.

Our Trustees, who donate their time and expertise, have all remained in post to provide a further sense of continuity to staff coping with yet another very challenging and busy year.

A wide network of support services, including landlords, printers, cleaners, couriers, utilities and handymen and professional staff, like independent examiners and lawyers, have also contributed positively to the work of the Trust.

Yet again, to enhance the Trust’s reserves, the International Director, Dr Margaret Humphreys, has kindly donated all royalties from her best-selling book ‘Oranges and Sunshine.’

STRUCTURE , GOVERNANCE AND MANAGEMENT

GOVERNING DOCUMENT

Child Migrants Trust is a Charitable Incorporated Organisation, governed by its Constitution dated 13 January 2016, and is registered with the Charity Commission.

POLICY ON APPOINTMENT AND INDUCTION OF TRUSTEES

As set out in the Constitution, every Trustee must be appointed by a resolution passed at a properly convened meeting of the Trustees, and the appointment must be ratified by a simple majority of the Founding Members.

The Trustees will make available to each newly appointed Charity Trustee, as a minimum, a copy of the CIO’s constitution and copies of previous annual reports.

This year there have not been any appointments of new trustees.

Page 13 of 28

ORGANISATIONAL STRUCTURE AND DECISION -MAKING

The board of trustees, which can have from 3 to 10 members, manage the affairs of the CIO, and usually meet four times a year. Any decision of the trustees may be taken either at a meeting of the trustees or by resolution in writing or electronic form agreed by the trustees.

The trustees delegate the day to day running of the CIO to the Senior Management Group, usually consisting of the International Director, two Assistant Directors and an Executive Assistant to the International Director.

PAY POLICY FOR SENIOR STAFF

The pay of senior staff is reviewed annually and usually increased in line with inflation. Salaries are set at levels which will attract well-qualified staff, taking into account both voluntary and public sector salaries for similar positions. The Trust does not have any pay gap based on gender.

RELATED PARTIES AND CO -OPERATION WITH OTHER ORGANISATIONS

Two of CMT’s trustees, and three members of the senior management group, form part of the Board of Australian-based Child Migrants Trust Inc. (CMT Inc.), which has an office in Perth and an office in Melbourne. CMT Inc.’s services mirror those of CMT and is mainly funded by Australian Government and States to deliver those services. CMT’s capacity to make a financial contribution to CMT Inc. for work related to the Family Restoration Fund has been severely impacted by the consistent reduction in its grant from the UK government.

No trustees of either CMT or CMT Inc. receive remuneration or other benefit for their work as trustees.

Signed __________

Hon Alderman Joan Taylor MBE, Chair of Trustees

Dated: 22 July 2026

Page 14 of 28

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CHILD MIGRANTS TRUST FOR THE YEAR ENDED 31 MARCH 202 6

Independent Examiner's Report to the Trustees of Child Migrants Trust

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 March 2026 which are set out on pages 16 to 28.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

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

I have completed my examination. except for the matter described below, no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

Material uncertainty related to going concern

I draw attention to note 1 in the financial statements, which indicates that the charity has not received confirmation of the operational grant for the year ended 31 March 2028. These events indicate that a material uncertainty exists that may cast significant doubt on the charity’s ability to continue as a going concern.

My statement is not modified in respect of this matter.

Melvin Bailey FCCA DChA

For and on behalf of Rogers Spencer

Chartered Accountants Newstead House Pelham Road Nottingham. NG5 1AP

Date 27 July 2026

Page 15 of 28

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026

Unrestricted
Funds
Note
£
Income:
Donations and legacies
3
809
Income from charitable activities:
Grants and Contributions
4
35,000
Other
5
2,035
Total income
37,844
Expenditure:
Charitable activities
6
94,862
Total expenditure
94,862
Net income /(expenditure)
(57,018)
Transfer between funds
(959)
Net movement in funds
(57,977)
Reconciliation of funds:
Total funds brought forward
93,832
Total funds carried forward
11
35,855		 2026 Total
Funds
£		 2025
Restricted
Funds
£		 Unrestricted
Funds
£		 Restricted
Total
Funds
Funds
£
£
-
955,720
896
956,616
775,416
775,416
181,200
959
182,159
105,801
287,960		 809
990,720
2,931
994,460
870,278
870,278
124,182
-
124,182
199,633
323,815		 2,556
-
409
2,965
19,807
19,807
(16,842)
(18)		 -
2,556
1,086,000
1,086,000
789
1,198
1,086,789
1,089,754
1,079,019
1,098,826
1,079,019
1,098,826
7,770
(9,072)
18
-
7,788
(9,072)
98,013
208,705
105,801
199,633
(16,860)
110,692
93,832

All activities undertaken by the Trust during the year relate to continuing operations. There are no acquisitions or discontinued operations during the year.

The notes on pages 19 to 28 form part of these financial statements.

Page 16 of 28

BALANCE SHEET AT 31 MARCH 2026

Note
£
Current assets
Debtors & prepayments
9
7,179
Cash at bank and in hand
349,600
Total current assets
356,779
Liabilities
Creditors: amounts falling due within
10
32,964
Net current assets
Net assets
The funds of the charity
Unrestricted income funds
11
Restricted income funds
11
Total Funds		 2026
£
323,815		 £
1,197
242,704
243,901
44,268		 2025
£
199,633
323,815
35,855
287,960
323,815		 199,633
93,832
105,801
199,633

The financial statements were approved and authorised for issue by the Board on 30th June2026.

Signed on behalf of the charity’s trustees:

Signed Dated: 22/07/2026 Hon Alderman Joan Taylor MBE, Chair of Trustees

The notes on pages 19 to 28 form part of these financial statements.

Page 17 of 28

STATEMENT OF CASH FLOWS AT 31 MARCH 2026

Note
Net cash flow from operating activities
13
Cash flow from investing activities
Interest received
Net cash flow from investing actvities
Net increase / (decrease) in cash and cash equivalents
Cash and Cash Equivalents at 1 April 2025
Cash and Cash Equivalents at 31 March 2026
Cash and cash equivalents consists of:
Cash at bank and in hand
Cash and Cash Equivalents at 31 March 2026		 2026
£
106,000
896
896
106,896
242,704
349,600
349,600
349,600		 2025
£
(64,576)
789
789
(63,787)
306,491
242,704
242,704
242,704

Page 18 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

1. Accounting policies

General information and basis of preparation

Child Migrants Trust is a Charitable Incorporated Organisation in the United Kingdom. The address of the registered office is given in the charity information on page 2 of these financial statements.

The charity constitutes a public benefit entity as defined by FRS 102.

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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice.

The financial statements are prepared on a going concern basis under the historical cost convention.

Confirmation of funding via the operational grant has been received from the Department of Education for the financial year ending 31 March 2027 but this hasn’t been confirmed for the following year to 31 March 2028.

As a result of the above, continuing as a going concern is reliant on receipt of the annual operational grant. There is uncertainty related to events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern and, therefore, that it may be unable to realize its assets and discharge its liabilities in the normal course of business.

The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £1.

Page 19 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ( CONTINUED )

1. Accounting policies (continued)

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

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

Interest on funds held on deposit is included when receivable and the amount can be measured reliably; this is normally upon notification of the interest paid or payable by the bank or building society.

Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

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

Irrecoverable VAT is charged as an expense against the activity for which the expenditure arose.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities.

Support costs have been allocated to categories on a basis consistent with the use of resources, which are estimated as being direct costs 57% and support 43%.

Page 20 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ( CONTINUED )

1. Accounting policies (continued)

Foreign currency translation

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to the statement of financial activities.

Pension costs

The charity is an admitted body of the Nottinghamshire County Council’s Local Government Pension Scheme (LGPS) which is independently administered. This is a defined benefit scheme and is used for the charity’s employees. Pension costs are assessed in accordance with the advice of the Government Actuary.

Tangible fixed assets and depreciation

Tangible fixed assets costing more than £1,000 are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write down the cost or valuation, less estimated residual value, of each asset on a systematic basis over their expected useful lives on a straight-line basis.

The rates applicable are:

IT equipment 33.33% Phone systems 50% General equipment 33.33%

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.

Provision for open travel applications

A provision is made and included within creditors for open travel applications at the year end.

Fund’s structure

Unrestricted funds are funds which are available for use at the discretion of the trustees in the 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 aim and use of each restricted fund is set out in the notes to the financial statements.

Page 21 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ( CONTINUED )

2. Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3. Income from donations and legacies

Sundry donations 2026 Total
funds
£
809		 2025
Unrestricted
Restricted
funds
funds
£
£
809
-		 Unrestricted
funds
£
2,556		 Restricted
funds
£
-		 Total
funds
£
2,556

4. Income from charitable activities

----- Start of picture text -----
2026 2025
----- End of picture text -----

Grants:
DfE - section 70 Grant
DfE - Family Restoration Fund
CMT Inc		 Unrestricted
funds
£
-
35,000
35,000		 Restricted
funds
£
462,000
493,720
955,720		 Total
funds
£
462,000
493,720
35,000
990,720		 Unrestricted
funds
£
-
-		 Restricted
Total
funds
funds
£
£
486,000
486,000
600,000
600,000
1,086,000
1,086,000

5. Other income

Bank interest
Services
Royalties		 2026 Total
funds
£
896
1,170
865
2,931		 2025
Unrestricted
funds
£
-
1,170
865
2,035		 Restricted
funds
£
896
-
-
896		 Unrestricted
funds
£
-
409
409		 Restricted
Total
funds
funds
£
£
789
789
-
-
-
409
789
1,198

Page 22 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ( CONTINUED )

6. Expenditure on charitable activities

Unrestricted
Note
funds
£
Wages, NI & pension
28
Payroll service
-
Governance costs
7
-
Consultancy
58,785
Staff expenses
185
Recruitment
3,171
Training costs
-
Payments to beneficiaries
-
Family research
68
Memberships & subscriptions
91
Overseas travel
20,306
UK travel
8,049
Rent & rates
-
Utilities
-
Repairs & renewals
60
Cleaning & household
1,086
Insurance
60
Postage, printing, stationery &
telephone
785
Hospitality
2,187
Office equipment
-
Bank charges
-
(Surplus)/loss on currency exchange
3
Rounding adjustment
(2)
94,862		 Restricted
funds
£
368,540
1,313
6,860
43
-
-
323,320
2,233
4,497
20,931
1,686
26,522
8,426
1,086
3,727
2,994
9,400
1,679
2,535
516
(10,896)
2
775,414
2026		 Total
Unrestricted
funds
funds
£
£
368,568

-
1,313

-
6,860

-
58,785

11,252
228

375
3,171

-
-

250
323,320

-
2,301
-
4,588
-
41,237
1,861
9,735
4,289
26,522
-
8,426
-
1,146
377
4,813
333
3,054
-
104
10,185
-
3,866
620
2,535
364
516
30
-
(10,894)
12
3
870,278
19,807		 Restricted
Total
funds
funds
£
£
372,059
372,059
469
469
6,230
6,230
-
11,252
50
425
-
-
595
845
585,694
585,694
2,602
2,602
2,413
2,413
28,075
29,936
7,802
12,091
26,345
26,345
8,306
8,306
4,436
4,813
2,873
3,206
2,988
2,988
10,391
10,495
-
-
2,589
3,209
2,236
2,600
557
527
12,307
12,318
2
3
1,079,019
1,098,826
2025

Included in expenditure above are support costs totalling £201,127 (2025: £186,701)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ( CONTINUED )

Page 23 of 28

7. Analysis of governance costs

Legal and professional
Audit fees
Examination Fees
Consultancy		 Unrestricted
funds
£
-
-
-
-		 Restricted
Total
funds
funds
£
£
-
-
-
6,860
6,860
-
-
6,860
6,860
2026		 Unrestricted
Restricted
Total
funds
funds
funds
£
£
£
-
-
-
-
6,230
6,230
-
-
-
-
-
-
6,230
6,230
2025

8. Net income / (expenditure) for the year

Net income / (expenditure) is stated after charging / (crediting):

2026 2025
£ £
Operating lease rentals 24,000 24,000
Net (gains) / losses on foreign currency (10,893) 12,319

9. Debtors

Prepayments & accrued income 2026
2025
£
£
7,179
1,197
7,179
1,197

10. Creditors

2026
2025
£
£
7,711
-
15,242
34,790
10,011
9,478
32,964
44,268
Trade creditors
Other creditors and accruals
Taxation and social security

Page 24 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ( CONTINUED )

11. Fund Reconciliation

Unrestricted funds
General fund
Restricted funds
Department for Education
- section 70 Grant
FRF Beneficiaries		 Opening
balance
£
93,832
93,832
-
105,801
105,801		 Income
£
37,844
37,844
462,000
494,616
956,616		 Expenditure
Transfer
between
funds
Closing
balance
£
£
£
(94,862)
(959)
35,855
(94,862)
(959)
35,855
(462,959)
959
-
(312,457)
-
287,960
(775,416)
959
287,960

The Department of Education Social Care (DHSC) provided two types of grant funding to CMT following the UK Government's apology to former Child Migrants in 2010. The £6M Family Restoration Fund was established in 2010 to cover the costs of family reunion travel. A further £2M fund was announced in July 2017. It can only be used by former Child Migrants or their relatives for reunion travel. To provide for all the necessary operational costs, including the social work and business support teams to manage and maintain the FRF, the DHSC allocates a section 70 (formerly section 64) grant each year.

The Administration of these funds has subsequently been taken over by the Department for Education (DfE) with the FRF funds being topped up to £ 600 k per year and the Section 70 grant being reduced over the last couple of years.

The Former British Child Migrants Payments Scheme provides a payment of £20,000 to former child migrants sent overseas before December 1970. The Child Migrants Trust helps to administer this scheme on behalf of the Department of Health and Social Care by advising applicants and confirming their eligibility but is not involved in making the payments. The scheme is in recognition of the potential risks inherent in sending unaccompanied children abroad.

12. Analysis of net assets by fund

lysis of net assets by fund
Fixed assets
Net current assets		 2026 Total
funds
£
-
323,815
323,815		 2025
Unrestricted
funds
£
-
35,855
35,855		 Restricted
funds
£
-
287,960
287,960		 Unrestricted
funds
£
-
93,832
93,832		 Restricted
Total
funds
funds
£
£
-
-
105,801
199,633
105,801
199,633

Page 25 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ( CONTINUED )

13. Reconciliation of net income / (expenditure) to net cash flow from operating activities

costs and numbers
Net income / (expenditure) for year
Depreciation charge
Interest received
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash flow from operating activities
Analysis of net debt
01 April 2025
Cash at bank and in hand
242,704
Wages
Social security costs
Pension
The average weekly number of employees during the year was 7 (2025:8)
The number of employees whose emoluments fell within the following bands:
£
90,000 - 99,999
60,000 - 69,999
The remuneration of key management personnel is as follows:
Aggregate compensation		 2026
£
124,182
-
(896)
(5,982)
(11,304)
106,000
Cash Flow
106,896
2026
£
306,374
42,095
20,071
368,541
2026
1
2
2026
£
161,276		 2025
£
(9,072)
-
(789)
5,835
(60,550)
(64,576)
31 March 2026
349,600
2025
£
314,690
37,799
19,569
372,059
2025
1
2
2025
£
159,131

14. Staff costs and numbers

Page 26 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ( CONTINUED )

Pensions Disclosure

The CIO participates in the Nottinghamshire County Council Pension Fund (the Fund), which is part of the Local Government Pension Scheme (LGPS). This is a multi-employer defined benefit statutory scheme administered in accordance with the Local Government Pension Scheme Regulations 2013 (the Regulations) as amended, and the share of assets and liabilities applicable to each employer is not identifiable.

The results and assumptions of the most recent valuation of the scheme are as follows:

▪ Valuation Date 31 March 2025
▪ Valuation Method Present value of future
cashflows
▪ Value of Assets £7,389 million
▪ Value of Liabilities £7,499 million
▪ Funding level (assets/liabilities) 99%
▪ Funding level (change since previous valuation) -1%
▪ Salary scale increase per annum 3.7%
▪ Pension increases per annum 2.7%
▪ Rate of price inflation (CPI) 2.7%
▪ Discount rate 5.0%

The valuers report that there are a few important regulatory uncertainties surrounding the 2025 valuation and that, although it is unclear what impact these will have on the future benefits of individual members, they have considered these issues in the assumptions used to set the contribution rates for employers.

The scheme as a whole is in deficit at 31 March 2025 by £109m. As mentioned above The CIO’s share of this cannot be identified and therefore the liability is not included in these financial statements.

If the CIO left the scheme the regulations require that a cessation valuation be carried out to determine the assets and liabilities at closure. If there was a deficit then this would result in an exit charge

Post valuation events

Since the valuation date there has been some very significant movements in the investment markets. However, the funding model is designed to help withstand short-term volatility in markets as it is a longer-term model and the use of smoothed assumptions over a six-month period ultimately aims to set stable contributions for employers.

Page 27 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ( CONTINUED )

15. Operating leases

The charity has one lease for premises, which has now expired and is paid quarterly in advance at £6,000 per quarter. The total charge for the year is £24,000.

16. Trustees’ remuneration, benefits and expenses

Trustees received no remuneration or benefits in this period.

Expenses totalling £0 were reimbursed during the year (2025: £0).

17. Related party transactions

The Child Migrants Trust is incorporated as a registered charity in Britain and Australia. Although legally these are two separate organisations, their objectives and policies are synchronised to ensure close cooperation between both agencies. As most former child migrants live in Australia, it is essential to provide local services and to ensure that resources like the Family Restoration Fund (FRF) and the U.K. Government Payment Scheme can be accessed in Australia.

Historically, funds were sent from CMT in the U.K. to CMT in Australia for the costs of FRF travel and to cover part of the salary costs of the staff delivering these services. However, due to constant reductions in our grant funding, we have been unable to maintain these payments.

During the year, Child Migrants Trust Inc paid Child Migrants Trust UK£35,000 (2025: £0) to support consulting and other costs not covered by the grant which will benefit all three CMT Offices.

Child Migrants Trust Inc have assisted with the administration of the Former British Child Migrant Payment Scheme during the year. Salary and administration costs totalling £0 (2025: £0) have been incurred by Child Migrants Trust Inc and have been accrued in these financial statements.

At 31 March 2026, Child Migrants Trust owed Child Migrants Trust Inc. £0 (2025: £0).

18. Independent Examiners Remuneration

During the period, the cost of the independent examination service was estimated at £5,800

19. Control relationships

The ultimate control of the charity lies with the board of trustees who are responsible for the charity’s affairs.

Page 28 of 28