World Without Orphans Europe
Report and Accounts Year ended 31 December 2025
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
WORLD WITHOUT ORPHANS EUROPE
LEGAL AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 DECEMBER 2025
ADDRESS FOR CORRESPONDENCE
37 Hallow Road Worcester WR2 6BX
GOVERNING DOCUMENT CIO - FOUNDATION Registered 20 Dec 2019 CHARITY REGISTRATION NUMBER 1187106 TRUSTEES RESPONSIBLE FOR Ruth Vergnon (Chair) MANAGING THE CHARITY Gordon Showell-Rogers Liviu Mihaileanu Darko Mikulic (resigned April 2026) Barbara Ruegger Oleg Shelashskyi (resigned April 2025) Philip Green Stephen Westwood (appointed July 2025)
BANKERS Lloyds Bank INDEPENDENT EXAMINER Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
INDEX
Page 1 Legal and Administrative Details Pages 2-5 Trustees' Report Page 6 Independent Examiner's Report Page 7 Receipts and Payments Account Page 8 Statement of Assets & Liabilities Pages 9-10 Notes to the Accounts
Page 1
WORLD WITHOUT ORPHANS EUROPE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2025
The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 December 2025.
Objects and Values of the charity
The charity is governed by a constitution and is constituted as a charitable incorporated organisation. The charity's principal objects, as set out in its governing document, are:
For the public benefit in accordance with Christian principles as set out in the statement of beliefs, to relieve the needs and advance the life of children who are: orphans, unable to live with their family of origin or at risk of entering these categories by encouraging and supporting primarily, but not limited to, Christian organisations to create and sustain initiatives and/or organisations that work to further these objects in their country or region including (but not limited to) teaching, training and equipping: individuals, families, organisations and churches in the knowledge and skills required to pursue these objects throughout Europe and any other region as decided by the trustees from time to time.
World Without Orphans is a global, Christian-led movement for every child to grow up in a nurturing permanent family, in order that they can fulfil their God-given potential. WWO Europe operates as an independent entity that works collaboratively with WWO global and teams from other WWO regions, to pursue our common vision in Europe .
Following a joint full-day meeting of trustees and the operational team at the end of 2024, adopted by the Board in 2025, our values were clarified and extended. The charity's core values are defined and summarised as follows. A full explanation is on the organisation's website:
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God is at the centre of all we do. He is a Father to the fatherless and calls us to seek justice and care for the most vulnerable.
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The Child is our focus: Every child has inherent value and an unconditional right to holistic development.
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Family: A healthy family is the best environment for a child to develop and thrive.
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Church: The Body of Christ is commissioned to care for the orphan and has the capacity and calling to end orphanhood.
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Movement: Broad scale collaboration is required to transfer these core values across societies and see transformation occur.
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Mutual Accountability: We have shared responsibility to embody our values daily.
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Governance of the CIO
Governance oversight of WWO Europe is provided by a team of voluntary Trustees. The trustees comprise a group of experienced professionals and Christian leaders. A deliberate balance is maintained between sufficient UK expertise to ensure operations meet England and Wales Charity Commission and legal requirements to a high standard, and members from other European countries to provide insight and expertise that reflects our geographical area of operation.
A Programmes Team of 4 people (3 paid, 1 voluntary) lead the delivery of our services. The team is led by the Leading Facilitator and also includes one of the trustees on a voluntary basis, providing a useful connection between operations and governance.
We are a catalyst and resource to leaders of national and regional movements of people and organisations who care for orphans, vulnerable children and those who care for them. Collaboration towards our stated goals and values is essential in these movements. These aims are pursued by building relationships with leaders in countries across Europe to inspire them to a bigger vision of national significance, and helping them turn this into a real positive impact in children's lives.
Activities of the Charity in the Reporting Year
In 2025, we focused on core activities, including the development of new country teams and the support of existing national teams. Thus, the financial turnover is similar to that in 2024. One new project, 'Children on the Move', was launched in 2025 and equips churches to care for and reach refugee and displaced children. Some income was received towards a second Europe-wide forum for leaders and practitioners in child welfare, that will take place in 2026.
Our core activities in 2025 continued to strengthen the movements in Bulgaria, Albania, Finland, Moldova and Romania. A new national 'without orphans' movement was launched in Serbia in February 2025. Roundtables and activities aimed at developing new movements were held in Armenia, Slovakia, Poland, and Germany.
Online learning communities for national leaders and webinars for practitioners strengthened best practices in our partners across the region. 46 mentoring sessions were held for leaders, individually or in groups of up to 6, across 11 countries. The team contributed to specific in-person training and regional conferences at the invitation of national teams in Albania, Bulgaria, Serbia, Armenia, and Moldova.
The Children on the Move project began with a pilot 1-year project in Moldova, which continues into 2026. 22 senior leaders of 12 Christian NGOs are now collaborating to enable churches and others to understand the issues and risks facing children displaced for whatever reason, and to learn how to protect them and provide safe communities for them and their family members.
Other working groups made progress during the year, and a Europe-wide collaborative event, Hope in Action, planned for March 2026, was designed to translate these discussions into practical actions and strategic projects.
A key development in 2025 was the deepening of strategic collaboration with international groups aligned with the World Without Orphans' vision. In particular, these include Christian groups, Refugee Highway Partnership, the European Freedom Network (anti-human trafficking), Reaching Europe's Children, the European Disability Network, Trauma Free World, The Homecoming Project (Realigning Christian giving and volunteering with the evidence-based knowledge of children's needs), and Lifeline Children's Services. We also began engagement with non-faith groups Hope and Homes for Children, Martin James Foundation, Better Care Network and ReThink Orphanages. Our Leading Facilitator is part of the civil society consultation group for the David Lammy-sponsored Global Charter for Child Welfare Reform, launched at the UN General Assembly in September 2025.
Page 3
The Charity's Strategy for Growing the 'Without Orphans' Movement in Europe
To further the above objects and vision, the charity's main strategic activities are based around a gardening analogy with 3 programmes: Nurture, Thrive, and Watering.
Through a range of activities, the Nurture Programme identifies leaders and facilitators in countries new to the 'without orphans' movement. We then support them until they are ready to make a launch, which takes them into the 'Thrive' stage. Nurture in 2025 included a first roundtable in Armenia, and continuing discussions and participation with leaders in Germany, Slovakia, and Poland.
Thrive revolves around an in-person visit by three experienced WWO Europe leaders over several days, for a national launch event, co-designed with the new national team. The Serbia Thrive launch took place in February 2025, facilitated by WWO national leaders from Romania, Moldova and Bulgaria, and overseen by our Leading Facilitator. It is followed by mentoring, training, advice, and increased connections with other national movement leaders.
Watering is the combination of training and resourcing activities we undertake to assist national movements at any stage to grow. During this year, we ran 7 Learning Communities for 15 key national leaders from 10 countries, and 9 Learning Communities for 7 international leaders supporting the transition of support for orphans by Western and Northern European Christians, from institutional settings to family-based care. 4 half-day online workshops on subjects aligned to the needs of any work with vulnerable children. Over 100 people from across Europe were trained in topics relevant to orphan care and children at risk.
Periodically, World Without Orphans Europe convenes a forum for the whole of Europe. Hope in Action is scheduled for March 2026, and approximately 150 leaders and practitioners working with orphans and vulnerable children are expected to attend. The event has been planned and is being implemented collaboratively by a steering group consisting of national WWO Europe leaders, members of the global WWO movement, partner organisations, and our own team members. The Leading Facilitator chairs the group as Event Director.
Plans were well advanced at the turn of the year. It will consist of a full day of training on the World Without Orphans Roadmap for everyone, followed by a full day of working groups, each focusing on a specific topic identified as a priority for our movement in the region. A specialist facilitator will lead each group, with a team of appropriately experienced and involved co-facilitators. Facilitation includes a high proportion of people from partner organisations, with the whole programme overseen by the Leading Facilitator and Event Director, Richard Procter. These central days will be framed by a prayerful opening evening, intended to engage participants in listening, reflecting, and feeling confident as they enter strategic planning, and by a closing morning of feedback and celebration.
The Children on the Move fund was established to address the needs of displaced or unparented children across Europe who are subject to, or at risk from, human trafficking.
In planning the 2025 activities and strategies for 2026, the Trustees have applied the guidance on public benefit issued by the Charity Commission.
Financial review
During the year, income and expenditure were broadly in line with the previous year, with the addition of advance funding for the Hope in Action forum. As in previous years, where there have been additional projects and events, this turnover reflects the cost of our core activities to partner with European countries. It is anticipated that income in 2026 will increase by approximately £50,000 as a result of the Hope in Action forum.
Total income for the year was £98,872 and expenditure £93,681 representing an increase in overall funds of £5,191. The closing balance at the year-end was £34,115 (2024 - £28,923) of which £13,401 was unrestricted and could be used for any charitable purpose.
Page 4
General Fund and Reserves policy
The trustees have determined that the charity should aim to hold unrestricted cash of no less than £7,500 (which equates to about 2 months' of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £13,401 and the reserves policy is met.
It is envisaged that these reserves, together with ongoing fundraising activities will support the continuation of our activities and our targeted expansion whilst remaining at or above the stated minimum reserve.
Governance
Responsibility for setting policy and for operating decisions made by the charity rests with the trustees, who meet regularly to monitor the activities of the charity. Responsibility for the day-to-day operation of the charity has been delegated to the Leading Facilitator, currently Mr Richard Procter. New trustees are recruited and appointed by the existing trustees by consensus.
At the end of 2025, the trustees were conducting a recruitment process for a new Leading Facilitator, as Richard Procter will be leaving the organisation during the second half of 2026. An appointment has been made since the year-end and we are mid-transition at the date of signing the accounts.
Risk statement
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.
Responsibilities of trustees
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
Approval
This report was approved by the trustees and signed on their behalf by:
Ruth Vergnon
Ruth Vergnon (May 13, 2026 08:58:09 GMT+2)
Ruth Vergnon Date:_____ May 13, 2026
Page 5
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
WORLD WITHOUT ORPHANS EUROPE
I report to the trustees on my examination of the accounts of World Without Orphans Europe ('the charity') for the year ended 31 December 2025 on pages 7 to 10 following.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 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 2011 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 giving me cause to believe that in any material respect:
- accounting records were not kept in accordance with section 130 of the 2011 Act; or 2. the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Sarah Crispin
Sarah Crispin (May 14, 2026 14:03:54 GMT+1)
Sarah Crispin ACA
Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: May 14, 2026
Page 6
WORLD WITHOUT ORPHANS EUROPE
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
| Notes Income receipts Donations and grants Gift aid receipts Income from charitable activities Income from services charged Other Total receipts Payments 2 3 Total payments Transfers between funds 5 Net movement in funds Cash funds as at last year end Cash funds at this year end A Net of receipts / (payments) before transfers Grants paid in relation to charitable activities undertaken by others Payments in relation to charitable activities undertaken directly |
General Designated Funds Funds £ £ 42,921 4 3,446 - 1,793 - 3,465 - 1,378 1,587 53,004 1,591 53,204 132 - - 53,204 132 (200) 1,459 - - (200) 1,459 12,142 - 11,942 1,459 Unrestricted Funds |
Restricted Funds £ 44,247 30 - - - 44,277 40,174 171 40,345 3,932 - 3,932 16,781 20,714 |
Total 2025 £ 87,172 3,476 1,793 3,465 2,965 98,872 93,510 171 93,681 5,191 - 5,191 28,923 34,115 |
Total 2024 £ |
|
|---|---|---|---|---|---|
| General Funds £ 42,921 3,446 1,793 3,465 1,378 53,004 53,204 - 53,204 (200) - (200) 12,142 11,942 |
|||||
| 69,831 4,083 2,130 - 6,804 |
|||||
| 82,847 | |||||
| 88,818 600 |
|||||
| 89,418 | |||||
| (6,571) - |
|||||
| (6,571) 35,494 |
|||||
| 28,923 |
The notes on pages 9-10 form part of these accounts.
Page 7
WORLD WITHOUT ORPHANS EUROPE
STATEMENT OF ASSETS AND LIABILITIES
YEAR ENDED 31 DECEMBER 2025
| A Cash funds Cash at bank with immediate access Euro Cash and Stripe accounts Equals Money account B Other monetary assets Gift aid due to charity Due from Global Giving C Liabilities Falling due within one year: Pension due Fee for Independent Examination Payroll services Accrued expenses Total D Assets retained for charity's own use Equipment |
General Designated funds funds £ £ 8,498 1,459 553 - 2,891 - 11,942 1,459 258 - 7,273 - 7,530 - 257 - 1,200 - 36 - - 1,493 - Unrestricted Funds |
Restricted funds £ 20,714 - - 20,714 - - - - - - - - Fund to which asset belongs General |
Total 2025 £ 30,671 553 2,891 34,115 258 7,273 7,530 257 1,200 36 - 1,493 Value 2025 £ 10,000 10,000 |
Total 2024 £ |
|---|---|---|---|---|
| 28,255 - 668 |
||||
| 28,923 | ||||
| 5 4,786 |
||||
| 4,791 | ||||
| 245 1,140 36 131 |
||||
| 1,552 | ||||
The trustees have used insurance values for contents and equipment as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values.
E Guarantees and secured debts
The charity has not given any guarantees and has not provided its assets as security for any liabilities.
The accounts were approved by the trustees and signed on their behalf
by _____Ruth Vergnon (May 13, 2026 08:58:09 GMT+2) Ruth Vergnon date ____May 13, 2026 Ruth Vergnon
The notes on pages 9-10 form part of these accounts.
Page 8
WORLD WITHOUT ORPHANS EUROPE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1 Accounting policies
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
| 2 Payments in relation to charitable activities undertaken directly (a) Costs incurred directly on specific activities Staff and contractors Travel and accommodation Services and events (including staff and contractor costs) Resources and materials Other costs (b) Costs incurred on support & administration Staff and contractors, including development Equipment, consumables and IT Fundraising Legal and compliance Insurance Meetings and expenses Note 4 Website and media Other costs TOTAL 3 Grants and gifts paid to others Organisations: Romania Without Orphans [ARFO] YWAM Poland |
General Designated funds funds £ £ 12,787 - 2,303 - - - - - 143 - 15,233 - 27,568 - 325 - 691 - 1,676 - 1,123 - 3,498 - 2,268 - 822 132 37,971 132 53,204 132 - - - - - - Unrestricted Funds |
Restricted Funds £ 21,244 8,601 2,526 662 1,088 34,122 4,629 - - - - 1,423 - - 6,052 40,174 - 171 171 |
Total 2025 £ 34,031 10,905 2,526 662 1,231 49,355 32,197 325 691 1,676 1,123 4,921 2,268 954 44,155 93,510 - 171 171 |
Total 2024 £ |
|
|---|---|---|---|---|---|
| General funds £ 12,787 2,303 - - 143 15,233 27,568 325 691 1,676 1,123 3,498 2,268 822 37,971 53,204 - - - |
|||||
| 26,853 17,799 844 64 1,385 |
|||||
| 46,945 | |||||
| 26,952 60 302 2,652 1,136 4,231 4,900 1,639 |
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| 41,873 | |||||
| 88,818 | |||||
| 600 - |
|||||
| 600 |
Page 9
WORLD WITHOUT ORPHANS EUROPE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
4 Transactions with related parties
No trustees were employed by the charity, received consultancy fees or were paid for being a trustee.
The cost of team meetings (including flights and accommodation) were paid by the charity and are included in the 'Meetings and expenses' costs shown in note 2.
No payments were made to trustees outside of payroll, other than reimbursement of reasonable expenses, as allowed by the governing document.
| 5 Movement of funds General funds Designated funds Hope in Action Restricted funds Thrive Church engagement Ukraine Appeal Watering Children on the Move Nurture Programme Hope in Action Forum 2026 Early-stage Country Development Total funds |
Opening balance £ 12,142 - 12,142 4,942 7,342 84 - - 4,413 - - 16,781 28,923 |
Receipts £ 53,004 1,591 54,595 973 - 150 5,000 18,000 5,000 11,154 4,000 44,277 98,872 |
Payments £ (53,204) (132) (53,336) (5,915) (7,342) (175) (2,340) (8,599) (5,941) (6,052) (3,980) (40,345) (93,681) |
Transfers £ - - - - - - - - - - - - - |
Closing balance £ |
|---|---|---|---|---|---|
| 11,942 1,459 |
|||||
| 13,401 | |||||
| - - 59 2,660 9,401 3,472 5,102 20 |
|||||
| 20,714 | |||||
| 34,115 |
The Thrive funds are monies received specifically to help projects get started when a European country is at the point of moving from vision to launch.
Church engagement funds are for donations given to promote activities that engage church leaders and members to care for vulnerable children and families in their local communities.
Ukraine Appeal is a fund created when war started in Ukraine. It is for donations given to provide aid, including trauma care and emotional support to Ukrainian orphans, those at risk of being orphaned and those caring for such children.
Watering is a fund for donations given that support ongoing mentoring, coaching and training for our beneficiaries, at whatever stage of development their country has reached. It is used for such activities that are not otherwise covered by Thrive, or Nurture Funds.
Nurture Programme is a fund for donations given for process of identifying and nurturing leaders and teams in countries new to us.
Early-stage Country Development funds are for some donations that are restricted to countries who otherwise fall witin Nurture or Thrive but the donations allow them to be applied to either category.
The Children on the Move fund was established to address the needs of displaced or unparented children across Europe who subject to, or at risk from, human trafficking.
Hope in Action Forum 2026 was set up to receive donations towards the 2026 European Forum in March.
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