NWG Network Charity Accounts

COMPANY REGISTRATION NUMBER: 06557851

CHARITY REGISTRATION NUMBER: 1125632

NWG Network

Company Limited by Guarantee

Financial Statements

31 March 2025

NWG Network

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2025

	Pages

Trustees' annual report (incorporating the director's report)	1 to 6

Independent auditor's report to the members	7 to 10

Statement of financial activities (including income and expenditure account)	11

Statement of financial position	12

Statement of cash flows	13

Notes to the financial statements	14 to 21

NWG Network

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2025

The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2025 .

Reference and administrative details

Registered charity name	NWG Network

Charity registration number	1125632

Company registration number	06557851

Principal office and registered	364 - 366 Cemetery Road
office	Sheffield
	S11 8FT

The trustees

	S A Rose
	N Jones
	K Woodward
	G Palmer MBE
	K Flanagan
	A Kenyon	(Appointed 22 January 2025)
	D Newton	(Appointed 30 April 2025)

Auditor	Allen, West and Foster Limited
	Chartered Accountants & statutory auditor
	Omega Court
	364-366 Cemetery Road
	Sheffield
	S11 8FT

Structure, governance and management

Governing documents

NWG is constituted as a company limited by guarantee, incorporated on 7th April 2008. The work of the charity is governed by the Memorandum and Articles of Association which were updated in April 2015.

Recruitment and appointment of new trustees

A director (who also serves as a trustee and management group member) must be aged 18 years or older. Directors are appointed at the Annual General Meeting or by the other directors. The Articles of Association contains the normal explanation of the duties involved. At each Annual General Meeting, one third of the directors, or, if their number is not 3 or a multiple of 3, the number nearest to one third, must retire from office by rotation. Retiring directors can stand for reappointment again if they wish to do so. However a trustee can only stand for 3 consecutive terms. Should they wish to return they can stand for reappointment after a 12 month period. Potential directors could be identified by personal recommendation, or by advertising the vacancy via the mailing list.

Membership Structure

The NWG Network is made up of professionals who are individuals, organisations and projects who work with young people at risk of, or affected by, child exploitation, or those undertaking policy and research work in this area.

There is a fixed fee structure for individuals and projects allowing full paying members access to the whole website.

Risk Management

The trustees have a duty to identify and review the risks to which the charitable company is exposed, and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees undertake this duty through the maintenance of a risk register which is updated on an ongoing basis. The entire register is reviewed on an annual basis.

Objectives and activities

The charities objects are to promote, enable, support and develop the protection of children and young people who are affected by sexual exploitation, human trafficking and modern slavery and the relief in need of such persons affected in such parts of the United Kingdom or the world as the Directors from time to time may think fit, in particular but not exclusively by:

- providing a forum for projects or organisations concerned with the relief of children and young people who are suffering because of sexual exploitation, modern slavery;

- providing links into current research, policy and project developments within the field of sexual exploitation, modern slavery of children and young people and offering opportunity for examples of good, bad and developing practice to be shared and discussed;

- encouraging the coordination of different approaches and aiming to contribute to the development of a coordinated policy and practice concerning children and young people at risk of or suffering sexual exploitation, modern slavery ;

- encouraging a child centred practice that recognises and respects diversity;

- developing an appropriate support network for services working with children and young people at risk of or experiencing sexual exploitation, modern slavery;

- enabling the Charity to be heard as a collective group of projects and organisations working in the field of sexual exploitation, modern slavery;

- assisting in the eradication of the sexual exploitation and modern slavery of children and young people

Public Benefit

Our aims and objectives fall within the description of the charitable purposes set out in the Charities Act 2006. The very nature of the aims and objectives is, we believe, self evidently open, outward looking and inclusive. and therefore for the public benefit. The directors have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Details of activities undertaken to further the aims and objectives

The NWG is a unique organisation in that it is the only body which represents and directly supports all those who work with sexually exploited children and young people. A full range of NWG meetings, activities and training events took place over the last year. The NWG remains the only UK wide network in contact with all providers of child exploitation services and with an in-depth knowledge of provision across the country. One of its key strengths has been its ability to unite extremely diverse services (our membership covers statutory, voluntary and private sector organisations, generic and specialist youth provision, child protection organisations, research, policymakers and frontline practitioners) to work together effectively in this area.

We have continued to work with government departments through working groups and roundtable events, individual meetings with a range of teams working on different aspects of Child Exploitation and trafficking within the UK.

Achievements and performance

2024/2025 has been a year of meaningful progress, powerful partnerships, and continued commitment to safeguarding children and young people from exploitation. Through collaboration, innovation, and advocacy, we have expanded our reach, deepened our impact, and strengthened our network across the UK.

From delivering specialist training and launching new safeguarding tools, to influencing national policy and hosting high-profile events, our work has remained rooted in the voices of those with lived experience and the professionals who support them. This report highlights the key achievements and milestones that have shaped our journey over the past year, reflecting our shared mission to create safer communities for all.

At the same time this has been a very challenging year for fundraising and generating income and the current adverse environment felt by charities across the UK has had an impact on our finances as can be seen in our reserves.

Safeguarding In Sport

- The Bystander Initiative, supported by Sport England, continued to expand with events held across the country, promoting proactive safeguarding in sports.

- SCiMA (Safeguarding Code in Martial Arts) saw continued growth, with more clubs registering and committing to safeguarding standards.

- Launched the Voice in Sport animations and resources in Reading and Sheffield to enhance safeguarding in sports and leisure.

Training and Capacity Building

Delivered a wide range of training sessions on child exploitation, including:

- Mind Your Language

- Disruption

- Train the Trainer

- Bespoke training tailored to local area needs

- Hosted a webinar on Disruption and internal development sessions on intersectionality.

Policy Influence and Advocacy

- Facilitated the IICSA Changemakers consultation on mandatory reporting with strategic and operational practitioners.

- Spoke at the All-Party Parliamentary Group (APPG) on the cost-of-living crisis and its link to criminal exploitation.

- Contributed to Department for Education discussions on out-of-school settings at a Westminster event.

Events and Conferences

- Hosted the launch of the Creating Futures Sheffield Hallam framework.

- Co-hosted the National Missing Conference with the National Police Chief Council, launching a self-assessment tool on Missing and Transition into Adulthood.

- Presented at multiple safeguarding conferences, including:

- Devon Safeguarding Partnership

- Brighton and Hove Safeguarding

- Torbay Conference

- Multi-agency Safeguarding Community of Practice

- Co-presented with Missing People at the National Missing People Police Conference in Cheltenham.

- Supported and hosted the Spiritual and Ritual Abuse Conference in collaboration with SARA.

Publications and Resources

- Released a multi-agency child exploitation briefing, sharing insights from observed meetings.

- Published the Neurodiversity in Exploitation briefing paper.

- Introduced the Faith Animation Project and shared it at the inaugural APPG on Safeguarding in Faith.

Network Development and Collaboration

- Launched a new membership scheme to strengthen our network.

- Engaged in collaborative efforts with the US Embassy.

- Continued commissioned consultation work with our network of survivors.

- Supported the APPG Faith Group and hosted the Safeguarding in Faith event.

- Delivered the Cornwall MACE Chairs workshop.

Major Campaigns and Awareness

- Promoted the NWG Network 's annual National Child Exploitation Awareness Day with a range of activities.

- Co-hosted the 'What's Porn Got to Do With It?' event with the Lucy Faithfull Foundation.

- Partnered in delivering a Conference on Transitional Safeguarding, attended by over 400 delegates.

Financial review

During the year there has been an decrease in the level of unrestricted reserves. At the beginning of the year these reserves stood at £235,518 and at the 31st March 2025 had moved to £172,464.

In order to achieve the objects of our strategic plan, NWG will aim:

-to continue to involve young people in consultation around issues of exploitation

-to increase professional knowledge

-to share effective practice

-to develop a wide range of resources

-to work with a range of law enforcement agencies to improve responses

-to work with statutory, voluntary and community agencies, private and social enterprise companies to educate, prevent and improve responses to child exploitation.

We will continue to maintain accurate records of income and expenditure and exercise vigorous financial management. We will produce regular financial reports as well as audited annual financial statements in accordance with SORP, Charity Commission and Companies House requirements.

Principal Funding Sources

The principal funding sources for the charity are set out in note 5.

Investment Policy

The Board has considered the most appropriate policy for investing funds subject to the overriding requirement of maintaining liquidity of funds. For the present it has concluded that excess funds are to be invested with the bank and available for immediate access.

Reserves Policy

The Board has considered the level of reserves that are required, and has concluded that 3 months of normal expenditure is the minimum that should be retained at present.

This level of reserves will be reviewed on an annual basis in the future.

Trustees' responsibilities statement

The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the applicable Charities SORP; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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 Companies Act 2006. They 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.

Auditor

Each of the persons who is a trustee at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware; and - they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 29 October 2025 and signed on behalf of the board of trustees by:

Mr S A Rose Chair of Board of Trustees

NWG Network

Company Limited by Guarantee

Independent Auditor's Report to the Members of NWG Network

Year ended 31 March 2025

Opinion

We have audited the financial statements of NWG Network (the 'charity') for the year ended 31 March 2025 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out below, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board's Ethical Standards for Auditors, including "APB Ethical Standard - Provisions Available for Small Entities (Revised)", in the circumstances set out below:

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the trustees' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of trustees' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit; or - the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Identifying and assessing potential risks related to irregularities In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following: Audit risks identified - the nature of the industry and sector, control environment and business performance; - results of our enquiries of management, about their own identification and assessment of the risks of irregularities; - any matters we identified having made enquiries about the documentation of their policies and procedures relating to: - identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of noncompliance; - detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; - the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations; - the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in relation to income recognition, banking procedures and segregation of duties. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act, UK Corporate Governance Code and local tax legislation. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty. Audit response to risks identified As a result of performing the above, we identified income recognition, management override of controls and related party transactions as key audit matters related to the potential risk of fraud. In order to mitigate the risk identified, enquiries were made of key management personnel as to the processes surrounding the recording of transactions and recognition of income, including agreement to remittance advices and grant agreements. The existence of related parties was enquired about with key management personnel and throughout the audit and review of the accounts (as well as the transactions included therein) it was ensured that there were no disclosable items or transactions which had not been conducted at arms length. In addressing the risk of fraud through management override of controls, our procedures included reviewing and testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. Due to the minimal number of transactions throughout the financial year it was clear that there had been no management override of controls and that each transaction had been correctly and properly recorded as appropriate. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or noncompliance with laws and regulations throughout the audit. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. - Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report

This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

Stephen Allen ACA FCCA

(Senior Statutory Auditor)

For and on behalf of

Allen, West and Foster Limited

Chartered Accountants & statutory auditor

Omega Court

364-366 Cemetery Road

Sheffield

S11 8FT

29 October 2025

NWG Network

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 March 2025

	2025			2024
	Unrestricted funds	Restricted funds	Total funds	Total funds
Note	£	£	£	£

Incoming resources

Voluntary income	5	98,795	754,302	853,097	923,665
Investment income	6	7,370	–	7,370	7,276
		---------	---------	---------	---------
Total income		106,165	754,302	860,467	930,941
		---------	---------	---------	---------

Expenditure

Expenditure on raising funds:

	Costs of generating voluntary income	7	7,496	65,831	73,327	82,421
Expenditure on charitable activities		8,9	161,723	717,201	878,924	880,585
			---------	---------	---------	---------
Total expenditure			169,219	783,032	952,251	963,006
			---------	---------	---------	---------

	---------	---------	---------	---------
Net expenditure and net movement in funds	( 63,054)	( 28,730)	( 91,784)	( 32,065)
	---------	---------	---------	---------

Reconciliation of funds

Total funds brought forward	235,518	123,512	359,030	391,095
	---------	---------	---------	---------
Total funds carried forward	172,464	94,782	267,246	359,030
	---------	---------	---------	---------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

NWG Network

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible fixed assets	15		1,236	1,648

Current assets

Debtors	16	40,645	64,933
Cash at bank and in hand		244,301	351,856
		---------	---------
		284,946	416,789

Creditors: amounts falling due within one year	17	18,936		59,407
		---------		---------
Net current assets			266,010	357,382
			---------	---------
Total assets less current liabilities			267,246	359,030
			---------	---------
Net assets			267,246	359,030
			---------	---------

Funds of the charity

Restricted funds		94,782	123,512
Unrestricted funds		172,464	235,518
		---------	---------
Total charity funds	19	267,246	359,030
		---------	---------

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

These financial statements were approved by the board of trustees and authorised for issue on 29 October 2025 , and are signed on behalf of the board by:

Karen Flanagan Treasurer

Company registration number: 06557851

NWG Network

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2025

	2025	2024
	£	£

Cash flows from operating activities

Net expenditure	(91,784)	(32,065)

Adjustments for:
Depreciation of tangible fixed assets	412	549
Other interest receivable and similar income	( 7,370)	( 7,276)
Interest payable and similar charges	987	803
Accrued expenses	360	–

Changes in:
Trade and other debtors	24,288	( 35,915)
Trade and other creditors	( 40,831)	27,937
	---------	--------
Cash generated from operations	( 113,938)	( 45,967)

Interest paid	( 987)	( 803)
Interest received	7,370	7,276
	---------	--------
Net cash used in operating activities	( 107,555)	( 39,494)
	---------	--------

Net decrease in cash and cash equivalents	( 107,555)	( 39,494)
Cash and cash equivalents at beginning of year	351,856	391,350
	---------	---------
Cash and cash equivalents at end of year	244,301	351,856
	---------	---------

NWG Network

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 364 - 366 Cemetery Road, Sheffield, S11 8FT.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association and 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 (FRS102) (effective 1 January 2015).

Going concern

There are no material uncertainties about the charity's ability to continue as a going concern. The charity has sufficient reserves and cash funds.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the purposes of the charity. Designated funds are unrestricted funds earmarked by the trustees for specific purposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor.

Incoming resources

All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: Donations and legacy income is received by way of donations, legacies, grants and gifts and is included in full in the Statement of Financial Activities when receivable. Where legacies have been notified to the charity but the criteria for income recognition have not been met, the legacy is treated as a contingent asset and disclosed if material. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Donated services and facilities are included at the value to the charity, being the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market. Investment income is included when receivable. Income from charitable trading activity is accounted for when earned. Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

Costs of raising funds comprise the costs associated with attracting donations, grants and legacies and the costs of trading for fundraising purposes.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, as set out in the notes to the accounts.

Tangible assets

All fixed assets are initially recorded at cost. The charitable company received funding in the past which had been spent on certain fixed assets, mainly office furniture and computer equipment and these items had been treated as revenue rather than capital at the time. Accordingly these assets do not appear on the charitable company's balance sheet.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Motor Vehicles	-	25% reducing balance

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

Every member of the Company undertakes to contribute such an amount as may be required, but not exceeding £1, to the Company's assets if it should be wound up while he/she is a member, or within one year after he/she ceases to be a member of the Company, for payment of the Company's debts and liabilities contracted before he/she ceases to be a member and of the costs, charges and expenses of the winding up and for the adjustment of the rights of the contributories among themselves.

5. Voluntary income

Unrestricted Funds	Restricted Funds	Total Funds 2025
£	£	£

Donations

	Donations	2,397	–	2,397

Grants

	Grants	–	754,302	754,302

Other donations and legacies

Membership fees	25,885	–	25,885
Conference and seminar receipts	19,693	–	19,693
Consultancy fees	20,688	–	20,688
Awareness literature	29	–	29
Commissioned work	30,103	–	30,103
	--------	---------	---------
	98,795	754,302	853,097
	--------	---------	---------

Unrestricted Funds	Restricted Funds	Total Funds 2024
£	£	£

Donations

	Donations	744	–	743

Grants

	Grants	–	823,186	823,186

Other donations and legacies

Membership fees	24,654	–	24,654
Conference and seminar receipts	3,233	–	3,233
Consultancy fees	37,381	–	37,381
Awareness literature	–	–	–
Commissioned work	34,468	–	34,468
	---------	---------	---------
	100,480	823,186	923,665
	---------	---------	---------

6. Investment income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
UK bank interest receivable	7,370	7,370	7,276	7,276
	-------	-------	-------	-------

7. Costs of generating voluntary income

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Costs of generating voluntary income	7,496	65,831	73,327
	-------	--------	--------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Costs of generating voluntary income	9,698	72,724	82,421
	-------	--------	--------

8. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Charitable activities	156,658	579,659	736,318
Support costs	5,065	137,542	142,606
	---------	---------	---------
	161,723	717,201	878,924
	---------	---------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Charitable activities	86,511	655,623	742,134
Support costs	31,574	106,877	138,451
	---------	---------	---------
	118,085	762,500	880,585
	---------	---------	---------

9. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2025	Total fund 2024
	£	£	£	£
Charitable activities	736,318	133,947	870,265	872,573
Governance costs	–	8,659	8,659	8,012
	---------	---------	---------	---------
	736,318	142,606	878,924	880,585
	---------	---------	---------	---------

10. Analysis of support costs

	Analysis of support costs activity 1	Total 2025	Total 2024
	£	£	£
Premises	133,947	133,947	130,439
Finance costs	8,659	8,659	8,012
	---------	---------	---------
	142,606	142,606	138,451
	---------	---------	---------

11. Net expenditure

Net expenditure is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets	412	549
	----	----

12. Auditors remuneration

	2025	2024
	£	£
Fees payable for the audit of the financial statements	6,960	6,660
	-------	-------

13. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2025	2024
	£	£
Wages and salaries	554,433	592,883
Social security costs	51,954	57,555
Employer contributions to pension plans	13,649	14,355
	---------	---------
	620,036	664,793
	---------	---------

The average head count of employees during the year was 16 (2024: 17 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2025	2024
	No.	No.
Number of staff in all departments	16	17
	----	----

The number of employees whose remuneration for the year fell within the following bands, were:

	2025	2024
	No.	No.
£60,000 to £69,999	–	1
	----	----

14. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

15. Tangible fixed assets

	Motor vehicles	Total
	£	£
Cost
At 1 Apr 2024 and 31 Mar 2025	10,098	10,098
	--------	--------
Depreciation
At 1 Apr 2024	8,450	8,450
Charge for the year	412	412
	--------	--------
At 31 Mar 2025	8,862	8,862
	--------	--------
Carrying amount
At 31 Mar 2025	1,236	1,236
	--------	--------
At 31 Mar 2024	1,648	1,648
	--------	--------

16. Debtors

	2025	2024
	£	£
Prepayments and accrued income	12,151	15,192
Other debtors	28,494	49,741
	--------	--------
	40,645	64,933
	--------	--------

17. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	8,192	49,057
Accruals and deferred income	6,960	6,600
Other creditors	3,784	3,750
	--------	--------
	18,936	59,407
	--------	--------

18. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 13,649 (2024: £ 14,355 ).

19. Analysis of charitable funds

Unrestricted funds

	At 1 Apr 2024	Income	Expenditure	At 31 Mar 2025
	£	£	£	£
General funds	235,518	106,165	(169,219)	172,464
	---------	---------	---------	---------

	At 1 Apr 2023	Income	Expenditure	At 31 Mar 2024
	£	£	£	£
General funds	255,545	107,756	(127,783)	235,518
	---------	---------	---------	---------

Restricted funds

	At 1 Apr 2024	Income	Expenditure	At 31 Mar 2025
	£	£	£	£
Resources Project	2,616	185,000	(167,559)	20,057
Sports England	–	200,000	(200,000)	–
Esmee Fairbairn	–	–	–	–
Samworth	37,500	75,000	(75,000)	37,500
National Lottery	393	160,098	(155,711)	4,780
Sports England - SCiMA	–	102,537	(102,537)	–
Porticus	83,003	–	(63,641)	19,362
Scouts Association	–	31,667	(18,584)	13,083
	---------	---------	---------	--------
	123,512	754,302	(783,032)	94,782
	---------	---------	---------	--------

	At 1 Apr 2023	Income	Expenditure	At 31 Mar 2024
	£	£	£	£
Resources Project	–	115,000	(112,384)	2,616
Sports England	–	200,000	(200,000)	–
Esmee Fairbairn	10,300	96,200	(106,500)	–
Samworth	37,500	75,000	(75,000)	37,500
National Lottery	–	157,081	(156,688)	393
Sports England - SCiMA	–	118,116	(118,116)	–
Porticus	87,750	61,789	(66,536)	83,003
Scouts Association	–	–	–	–
	---------	---------	---------	---------
	135,550	823,186	(835,224)	123,512
	---------	---------	---------	---------

Restricted Funds

Sport England - to support sports infrastructure providers and practitioners to improve their capacity to safeguard young people.

Esmee Fairbairn Foundation - supports the post of the new Chief Operating Officer (COO), implementation of a 5 year plan and growth of our established network.

Samworth - support to strengthen our infrastructure and improve our sustainability.

National Lottery - to support tackling child sexual exploitation Covid 19 and beyond.

Porticus - to support transforming safeguarding culture within faith-based communities.

Scouts Association - to covers a multitude of activities that children attend outside of school hours.

20. Analysis of net assets between funds

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Tangible fixed assets	1,236	–	1,236
Current assets	171,228	94,782	266,010
	---------	--------	---------
Net assets	172,464	94,782	267,246
	---------	--------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Tangible fixed assets	1,648	–	1,648
Current assets	233,870	123,512	357,382
	---------	---------	---------
Net assets	235,518	123,512	359,030
	---------	---------	---------

21. Analysis of changes in net debt

	At 1 Apr 2024	Cash flows	At 31 Mar 2025
	£	£	£
Cash at bank and in hand	351,856	(107,555)	244,301
	---------	---------	---------

22. Related parties

During the year under review, the charity paid a total of £31,599 (2024 - £3,683) to KC Jones (Conference and Events) Limited who are event organisers used by NWG Network . Rebecca Cadman-Jones, was one of the trustees and is a director of KC Jones. Rebecca Cadman-Jones resigned as a trustee in December 2023. Within the year, a total of £2,000 was also donated by KC Jones (Conference and Events) Limited for sports projects. The purchases were on normal commercial terms. The balance outstanding due to KC Jones at 31st March 2025 was £Nil (2024 - £Nil).