Safe Child Africa - Charities report

REGISTERED COMPANY NUMBER: 05413970 (England and Wales)

REGISTERED CHARITY NUMBER: 1112476

SAFE CHILD AFRICA

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

6

Independent Examiner's Report

7

Statement of Financial Activities

8

Balance Sheet

9

to

10

Notes to the Financial Statements

11

to

16

Trustees

Mr J Trevett (resigned 1/6/2024)

Mr G J Foxcroft

Ms L M Gittins

Registered office

29 Queen Street

LANCASTER

LA1 1RX

Registered company number

05413970 (England and Wales)

Registered charity number

1112476

Independent examiner

Xeinadin

Dalton House

9 Dalton Square

LANCASTER

LA1 1WD

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Introduction

The trustees of Safe Child Africa have continued to work hard to ensure that the charity delivers its charitable objectives in 2024.

The main achievements in the year are set out in the 'achievements and performance' section, which provides an overview of the key projects and activities the charity has been involved in during the year and the impact these have had. The financial review sets out the financial position of Safe Child Africa and the governance of the charity's commitments to maintain the on-going funding of critical projects on the ground in Nigeria.

Safe Child Africa continues to be dedicated to making further progress in fundraising and programme delivery and, with a view to this funded the work of a part-time admin and fundraising support officer this year to help us deliver this vision. The trustees are confident that Safe Child Africa is well positioned to continue to support the frontline work of our partners in Nigeria in the years ahead.

Strategic Overview

Safe Child Africa remains steadfast in our mission to protect the most vulnerable and marginalised children in Nigeria, especially those affected by harmful traditional beliefs and practices. In collaboration with key local partners, our work aims to promote and defend children's rights-particularly the right to be free from abuse, persecution, neglect, poverty, and exploitation. By tackling the root causes of abuse such as child witchcraft accusations, we strive to create safer, healthier communities where all children can thrive and reach their potential.

Objectives and activities

Objectives and aims

Safe Child Africa exists to promote charitable purposes for the benefit of children in Nigeria, with particular focus on the following objectives:

1. The advancement of education and public understanding of children's rights, especially in the context of harmful traditional practices;

2. The relief of poverty, illness, and suffering among children in Nigeria;

3. The preservation of health and protection of children from abuse, injustice, and degrading treatment-particularly children who have been accused of witchcraft, abandoned, or forced to live on the streets.

Operational Review

In 2024, Safe Child Africa continued to support its two core partners - Basic Rights Counsel Initiative (BRCI) and the Stepping Stones Model School - while also expanding our advocacy and community engagement efforts through the Prevent Abuse of Children Today (PACT) campaign. Our work directly challenges the social, cultural, and economic roots of child abuse-particularly the devastating impact of child witchcraft accusations.

Public benefit

While our work primarily supports vulnerable children in Nigeria, Safe Child Africa also delivers benefit to UK communities through programmes such as our school link initiative, which promotes cultural exchange and shared learning between UK schools and the Stepping Stones Model School. The trustees confirm that they have complied with their duty under Section 4 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit.

Achievements and performance

Charitable activities

Child Protection

Our long-standing partnership with the Basic Rights Counsel Initiative (BRCI) remains central to our mission. BRCI continues to deliver frontline services for children who have been accused of witchcraft, trafficked, raped, or abandoned. In 2024, Safe Child Africa funded essential operational costs, salaries, and the running of BRCI's emergency shelter, which provides short-term refuge and care for rescued children.

We also supported the expansion and maintenance of BRCI's pioneering foster care network, now comprising 42 dedicated carers offering safe, family-based care for abused children. This innovative approach provides a sustainable, community-rooted alternative to institutional care.

Thanks to this support, BRCI delivered a broad range of vital services:

- Rescue, referral, and reintegration of children suffering abuse

- Emergency shelter and trauma-informed psychosocial support

- Legal counsel for children and case representation in Family Court

- Documentation and legal pursuit of cases involving child rights violations

- Dialogue and advocacy with government stakeholders for systemic change

Recognising the growing demands on BRCI's services, Safe Child Africa has committed to working alongside BRCI to fund the development of a new purpose-built office and child shelter. This major investment will provide an improved, safer, and more sustainable environment for both staff and children. In 2024, the initial plot of land was purchased and construction of the new child shelter began. This marks a significant step forward and a just reward for the inspiring work of BRCI over many years. Once complete, the new facility will not only strengthen their operational capacity but will also help position BRCI at the forefront of child rights action in Africa.

Case Studies: Legal Accountability and Justice

Under the legal leadership of Barrister James Ibor, BRCI continues to fight for justice on behalf of abused and wrongly accused children. These convictions not only bring healing to survivors but serve as deterrents and public signals that child abuse, in all its forms, will not go unpunished.

Case Study 1: Conviction for Child Witchcraft Branding and Assault

In early 2024, BRCI secured a landmark conviction against a stepfather in Akwa Ibom State who had falsely branded his 10-year-old stepdaughter a witch and subjected her to severe beatings and starvation. BRCI, led by James Ibor, worked closely with the child survivor, ensuring she received counselling and was placed with a foster family. After extensive documentation and legal advocacy, the man was sentenced to 12 years imprisonment without the option of a fine. This case was widely reported in national media and is seen as a major victory in the fight against witch-branding and child abuse.

Case Study 2: Justice for Survivor of Sexual Violence

Later in the year, BRCI represented a 14-year-old girl who had been sexually abused by a school security guard. After initially being dismissed by local authorities, BRCI took up the case, ensured the girl's safety, and pursued legal redress. Through forensic documentation, survivor support, and determined legal proceedings, the perpetrator was convicted and sentenced to 15 years in prison under the Violence Against Persons (Prohibition) Act. This case has led to renewed advocacy for stronger school safeguarding policies and accountability measures.

Education

2024 was a landmark year for the Stepping Stones Model School in Uquo, Akwa Ibom State, with enrolment reaching a record high of 225 pupils-the largest since its founding in 2006. The school continues to offer high-quality, holistic education to children who might otherwise be excluded, under the dedicated leadership of founders Grace Udua and Chief Victor Ikot.

What makes the school truly exceptional is its unique, community-based model that offers scholarship places to approximately 40% of its pupils. These scholarships are awarded to children who have been abandoned, accused of witchcraft, or are living in extreme poverty-ensuring that access to education is not dependent on ability to pay. By combining rigorous academics with strong pastoral care and child protection awareness, the school has created a safe and nurturing environment where children are empowered to thrive.

The school's model fosters inclusion, dignity, and transformation-and its exam results consistently surpass those of nearby institutions. Safe Child Africa remains committed to supporting the school by investing in teacher training, improving classroom resources, and providing financial assistance to staff affected by inflation and economic hardship.

Advocacy - Prevent Abuse of Children Today (PACT) Campaign

Safe Child Africa's PACT campaign continues to be a powerful driver of change, with 2024 bringing several significant milestones:

1. International Day for Street Children

For the 11th consecutive year, we marked this important event with a large-scale street march and celebration in Calabar. Children, pastors, activists, and community members came together in solidarity, using their voices to demand justice and recognition.

2. Launch of the Pastors for PACT Project

A major development this year was the launch of the Pastors for PACT project, designed to equip faith leaders with the knowledge and tools needed to protect children from abuse and challenge harmful spiritual ideologies, including beliefs around child witchcraft. The project is helping to reframe theological narratives and support church leaders to become champions for child safeguarding in their communities.

3. Heart of the Matter - New Training Programme

In partnership with Stop Child Witchcraft Accusations (SCWA), Safe Child Africa also piloted a groundbreaking new community-based training programme-Heart of the Matter-in Cross River State. This initiative engages local leaders and families in difficult but necessary conversations around the real-life consequences of harmful beliefs and superstitions. It provides practical guidance on parenting, spirituality, and children's rights, and is already showing great promise in shifting attitudes at the grassroots level.

Financial review

Financial position

Incoming resources were lower than the previous year, amounting to £40,869 (2023 - £91,181). The financial support of the charity's wide and diverse range of individuals, making regular and one-off donations, remain the primary source of income for Safe Child Africa.

The priority for the charity is to continue to fund the ongoing projects delivering direct impact for children in Nigeria, through the grants made to our delivery partners on the ground. The trustees continue to monitor the situation to ensure costs are sustainable and appropriate moving forward as Safe Child Africa seeks to maintain the delivery of the charitable objectives of the organisation.

Reserves policy

The trustees review the reserves policy of the charity regularly, and revise the policy as required to reflect the current status of the organisation and its commitments. Safe Child Africa has no commitments beyond one-month. As such the trustees consider the target level of unrestricted reserves that the charity should hold is £2,500. This is the level of funds the trustees consider to be sufficient to enable the charity to operate on a sustainable basis over the long-term, allowing Safe Child Africa to plan and develop a viable strategic plan. Proposals to utilise funds over this threshold are considered by the trustees on a regular basis. Free reserves held as at the year end are £26,375 (2023 - £57,045).

Going concern

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

Structure, governance and management

Governing Document

The Charity is governed by the objects set out in its Memorandum of Association and Articles of Association dated 5 April 2005.

Ensuring that Safe Child Africa meets all of its statutory duties, complies rigorously with the requirements of the UK Charities Commission and all other legal and regulatory standards is extremely important to the charity. The trustees are acutely aware of the litigious environment in which the charity operates and the reputational risks faced from spurious accusations made against Safe Child Africa, and as such are committed to demonstrating the maximum amount of accountability and transparency as possible for an organisation of this size.

Trustees

The trustees have overall responsibility for Safe Child Africa. The trustees hold meetings periodically and are committed to delivering good governance of the charity to ensure it sets a good example and safe-guards against any reputational risks.

The board of trustees is a diverse and well-balanced group, with the requisite skills and experience required to monitor the charity, ensure compliance and set the strategic direction of the charity.

New trustees are nominated and appointed at the discretion of the trustees. Each new trustee receives a trustee induction pack which contains a copy of the Memorandum of Association and Articles of Association and the latest financial statements, together with background information on the history of Safe Child Africa.

Senior Management

The chair of trustees also has responsibility for the day-to-day operations, having been given authority to act on operational matters as necessary by the board of trustees.

Policies and Procedures

There are a complete set of policies and procedures in place within the charity, in particular the child protection policy, which is fundamental to the activities of the charity. All policies continue to be subject to periodic review on a priority basis to ensure they meet the current standards of best practice.

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Supporters

The trustees want to express their immense gratitude for all the time, energy and effort that is contributed to the charity by our supporters, as well as to all those who provide financial support. Without the input from everyone involved, the work of Safe Child Africa simply would not be possible, and what has already been achieved is a testament to the resilience of the collaborative team effort that the charity seeks to promote.

Conclusion

In 2024, Safe Child Africa once more took bold steps to deepen its impact by focusing not just on the symptoms of child abuse, but on its cultural and ideological roots. Our work challenges the harmful narratives that legitimise violence against children and builds the capacity of communities to protect their most vulnerable members. By combining legal reform, community empowerment, faith engagement, and education, we are laying the foundation for long-term change.

The trustees are proud of the work achieved and are committed to continuing this vital mission into 2025 and beyond.

Approved by order of the board of trustees on 4 September 2025 and signed on its behalf by:

Mr G J Foxcroft - Trustee

Independent examiner's report to the trustees of Safe Child Africa ('the Company')

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

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

T M Preece FCCA

Xeinadin

Dalton House

9 Dalton Square

LANCASTER

LA1 1WD

5 September 2025

2024

2023

Unrestricted

Restricted

Total

fund

funds

Notes

£

Income and endowments from

Donations and legacies

2

40,869

-

40,869

91,181

Expenditure on

Charitable activities

3

Advocacy

6,052

-

6,052

6,084

Education

5,333

-

5,333

2,821

Protection

60,154

-

60,154

40,991

Total

71,539

-

71,539

49,896

NET INCOME/(EXPENDITURE)

(30,670

)

-

(30,670

)

41,285

Reconciliation of funds

Total funds brought forward

57,045

2,451

59,496

18,211

Total funds carried forward

26,375

2,451

28,826

59,496

2024

2023

Unrestricted

Restricted

Total

fund

funds

Notes

£

Current assets

Debtors

9

136

-

136

6,465

Cash at bank and in hand

27,764

2,451

30,215

56,111

27,900

2,451

30,351

62,576

Creditors

Amounts falling due within one year

10

(1,525

)

-

(1,525

)

(3,080

)

Net current assets

26,375

2,451

28,826

59,496

Total assets less current liabilities

26,375

2,451

28,826

59,496

NET ASSETS

26,375

2,451

28,826

59,496

Funds

11

Unrestricted funds

26,375

57,045

Restricted funds

2,451

Total funds

28,826

59,496

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 4 September 2025 and were signed on its behalf by:

Mr G J Foxcroft - Trustee

1.	Accounting policies

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The charity is a charity limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

•

the requirements of Section 7 Statement of Cash Flows.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.	Donations and legacies

2024

2023

£

Donations from individuals

30,457

47,032

Gift aid

720

4,743

Legacies

-

38,079

Donations from Trusts and Foundations

9,692

1,327

40,869

91,181

3.	Charitable activities costs

Grant

funding of

activities

Support

Direct

(see note

costs (see

Costs

4)

note 5)

Totals

£

Advocacy

1,119

1,667

3,266

6,052

Education

1,120

945

3,268

5,333

Protection

1,120

55,767

3,267

60,154

3,359

58,379

9,801

71,539

4.	Grants payable

2024

2023

£

Advocacy

1,667

3,265

Education

945

-

Protection

55,767

38,170

58,379

41,435

The total grants paid to institutions during the year was as follows:

2024

2023

£

Stepping Stones Model School

945

-

Basic Rights Counsel Intitiative

51,052

37,999

Akwa Ibom Judiciary

-

2,010

Street Mentor Network

3,042

-

Lifelong Development Academy

1,673

-

56,712

40,009

The grants were paid to Universal Learning Solutions CIC for distribution to the above institutions.

5.	Support costs

Governance

costs

£

Advocacy

3,266

Education

3,268

Protection

3,267

9,801

Support costs, included in the above, are as follows:

Governance costs

2024

2023

Total

Advocacy

Education

Protection

activities

£

Postage and stationery

-

8

Accountancy fees

593

594

1,781

1,628

Legal fees

66

67

200

1,513

Computer software and
maintenance

345

346

1,037

969

Administration and finance
support

992

2,976

1,700

Travel and subsistence

606

605

1,816

-

Bank charges

136

135

407

442

Rent

528

1,584

-

3,266

3,268

3,267

9,801

6,260

6.	Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

7.	Comparatives for the statement of financial activities

Unrestricted

Restricted

Total

fund

funds

£

Income and endowments from

Donations and legacies

91,181

-

91,181

Expenditure on

Charitable activities

Advocacy

6,084

-

6,084

Education

2,821

-

2,821

Protection

40,991

-

40,991

Total

49,896

-

49,896

NET INCOME

41,285

-

41,285

Reconciliation of funds

Total funds brought forward

15,760

2,451

18,211

Total funds carried forward

57,045

2,451

59,496

8.	Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examination fee of £1,781 (2023 - £1,618).

9.	Debtors: amounts falling due within one year

2024

2023

£

Trade debtors

-

3,023

Other debtors

136

3,442

136

6,465

10.	Creditors: amounts falling due within one year

2024

2023

£

Accruals and deferred income

1,525

3,080

11.	Movement in funds

Net

movement

At

At 1/1/24

in funds

31/12/24

£

Unrestricted funds

General fund

57,045

(30,670

)

26,375

Restricted funds

Restricted education

2,451

-

2,451

TOTAL FUNDS

59,496

(30,670

)

28,826

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

40,869

(71,539

)

(30,670

)

TOTAL FUNDS

40,869

(71,539

)

(30,670

)

Comparatives for movement in funds

Net

movement

At

At 1/1/23

in funds

31/12/23

£

Unrestricted funds

General fund

15,760

41,285

57,045

Restricted funds

Restricted education

2,451

-

2,451

TOTAL FUNDS

18,211

41,285

59,496

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

91,181

(49,896

)

41,285

TOTAL FUNDS

91,181

(49,896

)

41,285

12.	Related party disclosures

Universal Learning Solutions CIC

Ms L M Gittins and Mr G Foxcroft (Trustees of the charity) were both active directors of Universal Learning Solutions (ULS) CIC during 2024 (Mr G Foxcroft was appointed on 10 November 2024). During the year the charity made payments to Universal Learning Solutions CIC of £55,330 (2023 - £42,755). These funds are paid to the CIC in GBP and then passed on to the charity's Nigerian partners in local currency. The charity essentially uses the CIC as a money transfer service. There was an outstanding debtor balance for Universal Learning Solutions CIC at the year ended 31 December 2024 of £nil (2023 - £3,023).

During the year the aggregate amount of donations from the Trustees and their spouses was £nil. In 2023, £8,000 was donated (none of which was for restricted purposes).