The trustees present their annual report and financial statements for the year ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 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 (FRS 102) (effective 1 January 2019)".
The charity's objects are:
1. To relieve hardship and distress of children anywhere in the world, particularly as a result of being orphaned or otherwise without parental support, by providing children's care facilities and programs including orphanages anywhere in the world, and establishing adoption programs and services, as appropriate.
2. To provide financial support and administration for the operation of children's care facilities and programs, and for the establishment and maintenance of adoption programs and services.
There has been no change in these activities during the year.
The general aims of the Charity are as follows:
1. To provide financial help and assistance to secure, established and organised children's villages that provide a fulfilling and happy family home for orphaned and abandoned children in developing nations.
2. To support the operation of facilities that have 'family style' homes, whereby a local family takes care of 8-10 children, providing a loving environment for those children to call 'home'.
3. To give every child in these facilities an opportunity to further their education to a university education level if they so desire and funding is available to support them.
4. To work to connect children in these facilities with caring sponsors in the UK who want to establish a relationship with a child. Child Sponsors are encouraged to correspond with the child. This connection is important to these children, as ICC works to help the child build a positive self image.
5. To provide childcare that fully develops each child's potential for happiness and security in his/her formative years, whilst preserving his/her natural culture and heritage.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake
1 Outreach and Networking
During the reporting period, the charity actively pursued its outreach objectives through a number of notable engagements:
Trustees and representatives attended the Newbold College Camp Meeting, where a number of valuable professional and ministry contacts were established. The occasion was also utilised as an opportunity to promote the ICC to a wider audience.
Proactive promotion of the charity took place in various churches in South London.
Literature distribution activities were carried out in Buckinghamshire, broadening the charity’s reach within the local community.
2 Operational and Financial Improvements
The charity made meaningful improvements to its operational infrastructure during the period:
The Square app payment system was introduced to enable card payments at events. This method of payment processing has improved accessibility and supports more efficient financial administration.
Branded team T-shirts were introduced for staff and volunteers at events, enhancing the charity’s professional profile and visibility
3 Ambassador Programme
A significant development during the reporting period was the relaunch of the charity’s Ambassadors Programme, which had previously been inactive. The following steps were taken to establish a structured and sustainable framework:
The programme was formally restarted with the onboarding of new ambassadors.
A clearly defined process was developed and documented to guide ambassador recruitment, onboarding, and ongoing engagement.
Ambassador packs were created and are being distributed to all participating ambassadors, providing them with the resources and information required to effectively represent the charity.
4 Social Media and Sponsorship
The charity continued to develop its external profile and financial support base:
The charity’s social media presence continued to grow throughout the period, increasing reach and engagement with existing and prospective supporters.
New sponsorship relationships were secured during the 2025 period. This represents a positive development in the charity’s financial sustainability.
Summary
The reporting period has been one of productive growth and charitable development. The Board is pleased to note progress across outreach, operations, ambassador engagement, and governance. The charity remains committed to its charitable objectives and to remaining financially sustainable.
£10,464 (2024: £15,065) has been paid to projects during the year.
The charity has maintained its positive fund balance in 2025. The reserves at the year end stand at £3,885 (2024: £10,468).
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. The charity is working towards this target.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The charity is a company limited by guarantee.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Cristian Panitescu and Gareth Barham were appointed as a new Trustees, further strengthening the Board’s governance capability and breadth of experience.
The Board records its sincere gratitude to Mr Wilmouth Bullock, who stepped down as a Trustee during the reporting period. The charity is grateful for his dedicated service and the valuable contribution he made during his tenure.
The trustees are selected by voting members.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
Administration:
The leadership team is ably supported by Ms Clare Barry, who serves as Office Administrator. Ms Barry’s contribution continues to be integral to the smooth day-to-day administration and operational effectiveness of the charity.
International Advisory Support:
The charity continues to benefit from the expertise and counsel of its USA-based colleagues, Mr Kent Greve and Mr Rick Fleck. Both gentlemen bring considerable experience within the charitable sector and provide invaluable oversight and strategic guidance, for which the Board is deeply appreciative.
The charity belongs to a network of International Children's Care (ICC) support partners, which are located in Europe, the Americas and Asia. The ICC corporate office is located in the United States. While each partner office, including ICC UK, is an independent entity, the corporate office coordinates the support of ICC children's projects around the world.
The trustees' report was approved by the Board of Trustees.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of International Childrens Care (UK) for the year ended 31 December 2025, set out on pages to 16 from the charity’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/rulebook.html.
This report is made to the charity's trustees, as a body, in accordance with the terms of our engagement letter dated 25 September 2015. Our work has been undertaken solely to prepare for your approval the financial statements of International Childrens Care (UK) and state those matters that we have agreed to state to the charity's trustees, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-audit-exempt-companies-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than International Childrens Care (UK) and the charity's trustees as a body for our work or for this report.
It is your duty to ensure that International Childrens Care (UK) has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and deficit of International Childrens Care (UK). You consider that International Childrens Care (UK) is exempt from the statutory audit requirement for the year, and is not required to obtain an independent examiner's report.
We have not been instructed to carry out an audit or a review of the financial statements of International Childrens Care (UK). For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
International Childrens Care (UK) is a private company limited by guarantee incorporated in England and Wales. The registered office is 4 Marigold Drive, Bisley, Surrey, GU24 9SF, UK.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 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 (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
The charity meets its day to day working capital requirements through its own cash reserves and occasional support from a related organisation ICC USA.
The trustees have prepared projected cash flow information for the period ending 12 months from the date of these accounts.
On the basis of this cash flow information, the trustees consider that the charity will continue to operate at a modest surplus.
On this basis, the trustees consider it appropriate to prepare the accounts on the going concern basis. The accounts do not include any adjustments that would result from withdrawal of support from ICC USA..
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised when the amount to be received is reasonably certain. This is usually on receipt of notification from the executor of an amount to be received.
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at the recoverable amount.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price and subsequently carried at the payable amount.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amount payable.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
Debtors
Debtors and prepayments are recognised at the amount due.
Creditors
Creditors are recognised where the charity has a present obligation arising from a past event and the amount can be reliably measured or estimated.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
None of the trustees (or any persons connected with them) received any remuneration during the year, or had any reimbursed expenses. (2024- one trustee was reimbursed £1,178 in travelling expenses).
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
These are unrestricted funds which are material to the charity's activities.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
The designated fund represents amounts set aside by the trustees from general donations for the direct benefit of children.