Compass Childrens Charity Charity Accounts

COMPANY REGISTRATION NUMBER: 03651947

CHARITY REGISTRATION NUMBER: 1073903

Compass Childrens Charity

Company Limited by Guarantee

Unaudited Financial Statements

31 December 2025

Compass Childrens Charity

Company Limited by Guarantee

Financial Statements

Year ended 31 December 2025

	Pages

Trustees' annual report (incorporating the director's report)	1 to 14

Independent examiner's report to the trustees	15

Statement of financial activities (including income and expenditure account)	16

Statement of financial position	17

Notes to the financial statements	18 to 24

Compass Childrens Charity

Company Limited by Guarantee

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

Year ended 31 December 2025

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

Reference and administrative details

Registered charity name	Compass Childrens Charity

Charity registration number	1073903

Company registration number	03651947

Principal office and registered	Unit 2 The Business Exchange
office	Rockingham Road
	Kettering
	Northamptonshire
	NN16 8JX

The trustees

	Miss S Paredes
	Ms Royce	(Resigned 20 May 2025)
	Mr M Brannigan
	Ms H C Bridge

Independent examiner	Mr Neil Gray
	Meadows & Co Limited
	Headlands House
	1 Kings Court
	Kettering Parkway
	Kettering
	NN15 6WJ

Structure, governance and management

On 1st March 2016, the charity changed its name to Compass Children Charity.

Compass Children Charity is a registered charity - Registration No. 1073903 and a company limited by guarantee, company number 03651947 . Charity Registration Date 10th February 1999.

The governing document is the Memorandum and Articles of Association incorporated on 14th October 1998 and amended by special resolution passed 25th January 1999. The change to the Charity's articles was accepted by Companies House and the Charities Commission in 2016 to achieve a Worldwide remit.

The control of the charity rests with the trustees and officers whose names are shown above.

The business of the Charity is conducted by the Chairperson, Trustees and Secretary. The trustees meet on a regular basis to administer the affairs of the charity.

Objectives and activities

Dear friends of Compass,

A world where children are free, safe and can realise their potential.

How our vision was shaped and continues in 2025.„

We undertook a survey with the children at each of our Latin American sites some years ago, to understand their dreams, aspirations, and life goals.

The answers we received have shaped our vision ever since - simply

because this is the vision of the children we work with.

Our children know that it is not enough to aspire to have a home when you are homeless if you are still not safe.

A sense of being free was overwhelmingly important. Free to make life decisions, freedom to speak out if you are afraid and most importantly, freedom to live a life free of violence and abuse.

Despite such difficult beginnings, all the children we spoke with were incredibly positive about their future.

- They mentioned the importance of Casa Alianza in supporting them to set goals,

and with how to map and reach these goals.

- Each milestone they reach is one step closer to realising their potential.

- You can see a success story later in our report.

Your help and support helped make this possible - thank you so much.

Children and adolescents (0-17) have historically been the focus of the charity's work, and this remains the same, recognising that strategic investments in young people can enable them to claim their rights to education, health, and development, and to live free from violence and discrimination. This rights-based approach promotes the social inclusion of children and adolescents by creating an enabling environment where young people have agency to inform decision-making.

Any intervention that Compass Children's Charity will design and develop must achieve one of the following:

- Increased access to opportunities

- Improved quality of life

- Engagement of children and adolescents to make informed decisions

- Survivability

We hope you will agree that our approach provides exciting opportunities for the charity to be innovative, to explore new partnerships and to learn from other organisations, so we can continue to share best practice with our partners.

This is so every child has the opportunity to be free, safe and realise their potential.

We seek to develop and grow the charity, and with this aim we always look to add skills and experience to continue to develop and strengthen our charity. Each of our trustees is an expert in their field and dedicated to raising funds and awareness for street-connected children.

We continue to connect with new funders and corporate connections, so our work with street-connected children can grow.

Please read on to hear further about our 2025 successes.

Thank you once again for your unconditional support to help drive our work

we could not do what we do without you!

Achievements and performance

WORK WITH PROJECT PARTNERS

Our current project partners during this period were based in Guatemala, Honduras, and Mexico.

The programmes we supported focused on:

Street-connected children- Children who live, work, or spend a prolonged period on the streets.

Trafficking survivors - Children that have been trafficked nationally or across the Central American region for commercial and sexual exploitation.

Unaccompanied migrant and internally displaced children - Children who have fled their country or town of origin due to violence and persecution and who have sought asylum in another country or town.

These children have experienced unspeakable levels of abuse, violence, and exploitation, resulting in physical and mental trauma, requiring specialist intervention care to support long-term recovery.

Building trusting relationships with children is the fundamental driver of our work. This instils hope and courage for them to make the decision to leave the street and explore safer alternatives. Our desire is that each child can lead a happy, safe, socially inclusive, and dignified life.

All partner sites have staff with in-house expertise to respond to the individual needs of each child. This includes provision of a safe physical environment, medical care, psychosocial support, and access to legal aid for children who have experienced appalling human rights violations. Our Latin American partners push for prosecutions of the perpetrators of such violations.

There is growing evidence that the institutionalisation of children and young people can be detrimental to their wellbeing. Our partners in Latin America and Mexico have family reintegration teams, who work tirelessly to support children in returning to live with their families, where it is safe to do so.

We believe in ensuring the best interests of the children are always upheld and recognise that in some cases, unfortunately, families do not provide a safe and stable environment for children. In these cases, we provide a safe, nurturing and family-like home for children to live and receive all the core services, love and security in one home.

For all our project partners, 2025 continued to be extremely challenging in light of the continuing effects of the fast-rising cost of living across the world and the many conflicts worldwide.

Our programme partners work, to keep our children safe. They are all cared for by dedicated staff working extra-long shifts to provide care to a very vulnerable population. Our partners are desperately trying to work with as many children as possible, to help them leave the streets and have a place of safety. Support and funding from our donors has helped enormously.

Many of the children are already suffering mental health and psychological problems and have weakened immune systems before they came to the safety of the residential home due to their lifestyles (drugs/malnutrition etc.). We continue to ensure best practice, to ensure they have access to round the clock medical care to ensure there is continuation of care for our vulnerable children.

We carry out home schooling and structured exercise for the most vulnerable children as routine and care are vital for the children's wellbeing in a place of safety

Education and school attendance still hasn't returned to "normal" and therefore we have had to raise extra funds to provide in-house education, employ extra staff/teachers and provide books, tablets, and supplies.

La Alianza, Guatemala:

We funded The Mixco project for comprehensive care for our girls thanks to a generous legacy by a long-term supporter. This included funding towards formal and vocational education, including art therapy and a donation for Christmas gifts

La Alianza works with female survivors of human trafficking, abuse, and exploitation. The residence is the only 24-hour shelter of its kind in Guatemala dedicated to trafficked and sexually exploited girls. It provides essential wrap-around services to meet the physical and emotional needs of these survivors.

In this period La Alianza Guatemala worked with 100 +adolescent girls and babies, provided much needed services to overcome trauma and addiction, and supported them in rebuilding their lives, free from abuse and exploitation. Compass Children's Charity supported the following programmes:

Residencia Mixco - Comprehensive residential care in Mixco for babies, girls and adolescents This project aims to promote and restore the fundamental rights of children and adolescents who are victims of sexual violence, human trafficking, or in situations of human mobility

According to the context, methodology, and experience of ALA, as well as the justification presented, the profile of the participants for this project are:

- 100 girls, and adolescent mothers between 9 and 17 years old, survivors of sexual violence, human trafficking, or in situations of human vulnerability, under protection at the ALA residence in Mixco.

- 20 girls and boys between 0 and 4 years old, daughters and sons of adolescent mothers, survivors of sexual violence, human trafficking, or in situations of human vulnerability, under protection at the ALA residence in Mixco.

To restore the fundamental rights of children and adolescents receiving comprehensive care at the ALA residence, ensuring a dignified, safe, and violence-free environment, based on their best interests. In accordance with the general objective, the following specific objectives are proposed, which establish the expected results.

Provide decent, safe, and rights-guaranteed housing for 120 girls and adolescent mothers under the protection of ALA. Provide clothing & personal items, food and a place of safety. Provide care to restore their right to physical, mental, and emotional health. In addition to providing mental health care through psychological and psychiatric services and providing recreational, sports, and therapeutic activities.

Promote the reconstruction of life plans and family reintegration of 120 girls, and adolescent mothers by identifying and educating them about appropriate family resources, with a view to their reintegration if safe to do so.

Music Therapy - A programme to fund - to expand the music programme

La Alianza Guatemala - Music therapy for girls and boys who are the survivors of trafficking, abuse & violence

Our music program has an annual cost of £ 14,000.00 across both residences (Mixco and San Juan del Obispo), which includes two music teachers (one for each residence), maintenance for the instruments, spare parts for the instruments, and cables to connect them to the sound systems. Music therapy has been recognized by our team as a valuable tool in the recovery and healing process for

survivors of sexual violence and human trafficking.

- Music therapy provides a non-verbal outlet for emotions associated with traumatic experiences and

helps reduce anxiety, offer emotional relief, and facilitate life-affirming social interactions.

- Music therapy can help survivors cope with trauma, regain their confidence, identify, and

accomplish individualized goals, such emotion regulation and relaxation techniques.

Music can also be a way for young children who transition to independent living to generate extra income. Recently, we agreed to give a clarinet to one of our residents so that she can continue to practice and find different ways to earn an income. One of our greatest wishes is to be able to acquire more musical instruments in order to expand the program and reach more girls and adolescents

Activities / art therapy

Art and sport are used in La Alianza as powerful interventions for girls to build their self-esteem, courage, and self-efficacy. Art provides a safe and creative outlet for expression - proven to be highly effective when working with girls who are coming to terms with post-traumatic stress. Art is used to express emotion beyond the verbal; girls create images and use art materials such as clay and paint to reconnect them with physical sensations. Many trafficking survivors describe feelings of "numbness" and "disconnection", detaching themselves from physical and emotional feelings to cope with years of abuse. Researchers suggest senses of touch and sight connect directly to our brain's fear centre, which is why art therapy is ideally placed to work with traumatic memory. Connection to memory through art can be an immediate release. It allows the person suffering to choose what they create, and to release aspects of the trauma at their own pace, without being overwhelmed. This can be a particularly useful tool for children, as they have often been told by adults "not to tell" or are unable to understand negative experiences such as abuse or neglect. Art allows for a non-verbal telling, which can make them feel safe to share their experience, allowing the image to express what they feel.

This is an ongoing programme requiring funding.

Formal and vocational training: every girl deserves a future.

The programme endeavours to give the girls strong training and tools to enable them to live independently once they leave ALA. Formal education is tailored to each girl individually, as so many of the children have lost years of education due to the circumstances in which they have found themselves.

The vocational courses have a broad range and are uniquely tailored to the individual girl and to the economic realities of life in Guatemala. All the girls who participated in the course passed and received certificates to benefit their futures. There are opportunities for the girls to sell their work (e.g. jewellery) and the money they make is saved for them, ready for when they live independently.

This is an ongoing programme for funding.

This year, generous donations to Compass Children's Charity have raised £12,810.00 for Education and christmas presents

Casa Alianza Mexico

Casa Alianza Mexico has worked with adolescent boys and girls in Mexico for over 30 years, responding to the ever-changing social climate for children and adolescents and providing dedicated services for their physical and emotional well-being. In 2020, Casa Alianza Mexico opened their new residential building, with all 205 of the children under one roof.

Compass Children's Charity supported the following programmes:

The Mirlos program is unique in its kind; no other institution offers residents the particular support and accompaniment that Casa Alianza Mexico provides so that young people can truly have a new opportunity for an alternative life away from the scenarios caused by social abandonment. One of our main objectives is to provide the tools and skills necessary for the beneficiaries to become self-sufficient. We help our children find accommodation, jobs how to manage a budget and care for themselves. home.

The Mirlos project provides the young graduates of the Foundation with 6 apartments so that they have the opportunity to stay for a period of 10 months in a safe place with basic services in order to support them to establish themselves (like the blackbird bird) to follow their path and live independently. At the same time, the beneficiaries have an internal support group called "Sidka" where the graduates share their experiences and provide support to the new members of the program, thus strengthening the sense of belonging to a shelter where bonds of companionship are consolidated, and positive alliances are reinforced.

We work with them for 2 years after they move out of residential care - and are always on hand to help beyond the two years if needed. Provide essential medical, psychological and educational support so that the beneficiaries can continue with the process they developed during their stay at Casa Alianza Mexico's main

The main objective for this programme is to strengthen Casa Alianza Mexico's Integral Care Program through the follow-up of young graduates for the training and development of both skills and abilities to support them economically/emotionally in the long term after their positive graduation from the Foundation while they achieve greater job stability and therefore economic stability that will allow them to guarantee a successful social reintegration. We were able to support this programme after a generous legacy from a long-time supporter.

Mental health and Trauma programme - is a long-term commitment of ours to support.

The project provides mental health treatment for sexually abused street children in Mexico and also providing health education and awareness on preventing STDs and pregnancy for a new, healthy, stable life. Casa Alianza Mexico provides integral attention for the care of street-connected children, victims of abuse and social neglect, who have lacked the physical, emotional, and psychological care necessary for their development. Psychological trauma is a response to an event that a person finds highly stressful. Examples include being in a war zone, a natural disaster or an accident.

Trauma can cause a wide range of physical and emotional symptoms and although there are different types of trauma, not everyone who experiences a stressful event will develop one - some people will develop symptoms that resolve after a few weeks, while others will have more long-term effects.

Trauma is commonly associated with natural disasters, physical abuse and sexual abuse, but it is also linked to many other more common experiences that are more difficult to detect such as psychological abuse, over-demanding or culturally accepted neglect, neglect, belittling, undervaluing, lack of care and parental neglect.

The traumatic events that have the greatest long-term negative effects are those caused by another human being, ahead of other situations such as natural disasters, especially if they are caused by a primary caregiver, as these are the ones that can have the greatest consequences, since childhood and adolescence are particularly vulnerable periods and suffering trauma at these times of life has psychological consequences for different reasons.

Firstly, because they have fewer personal resources to cope and are more dependent on the response of the adult caregiver. Secondly, because it has already been proven that traumatic situations in childhood have an influence on the neurodevelopment of the child. Thus, when dealing with trauma we

must not only deal with the trauma itself, but also with the disorder that the person developed as a result of the trauma, the amnesia of the traumatic event and the social and family structure in which the person lives, as many affected children incorporate the belief system of the aggressor in a defensive way (Stockholm syndrome), because they feel that not doing so increases the attacks and the danger.

The population of Fundación Casa Alianza México, being adolescents from 12 to 18 years of age who come from situations of social abandonment, have been physically and psychologically abused and present varying degrees of trauma, which is why it is of utmost importance to have qualified personnel to identify and attend to these cases in order to correctly accompany them in their process of healing and reintegration into society.

In 2025, 32% of all child beneficiaries of Casa Alianza Mexico had been victims of sexual abuse. The abuse was perpetuated, permitted, or promoted by family members, as assailants and/or traffickers. As a result, the children distrust the people around them, so they rarely share when they have been victims of abuse. It requires great skill and professional care to get them to open up, and then accept and benefit from treatment and services. The sexual abuse has several psychological manifestations, such as post-traumatic stress disorder, anxiety, depression, and suicidal ideation; some children also polarise their body image, some self-harm, while others (usually victims of human trafficking) normalise hypersexualising their bodies.

The programme takes place in Mexico City. Children are engulfed in a life where violence, sexual abuse and poverty is normal and cyclical. Those who live on the streets must find ways to survive, at the cost of their health. In a vicious cycle that is hard to break, poverty hinders access to health and education, and lack of health and education leads to growing poverty. Children are disproportionately affected by poverty, which leads to strained family relations, higher levels of drug use, proportionate to incidences of abuse and cited as the main reason children leave home or become victims of abuse and trafficking. The 102 beneficiaries of this project are children aged 8-18, including children living with HIV, refugee children, children with mental and physical disabilities, and trafficking survivors.

We aim to:

- Provide mental health treatment to sexually abused children and adolescents.

- Identify children and adolescent victims of sexual abuse.

- Raise awareness on the prevention of STDs and pregnancy.

- Application of sexuality assessment upon entrance to Casa Alianza, re-applied 6 months later.

- Create individual therapies for children - victims of sexual abuse.

- Create therapeutic groups for children - victims of sexual abuse.

- Horse-assisted therapies for children with high levels of anxiety.

- Psychiatric evaluations and follow-up consultations, when required, for children who have been

victims of sexual abuse.

- Sex education workshops.

- Gender violence prevention workshop.

- Sexual abuse and human trafficking prevention workshops.

- Facilitate the development of a healthy sexuality in child and adolescent victims of social neglect.

Education project - The funding we provide is for street-connected children who have little or no education before coming to us. Designed to give intensive support to children to allow them to become literate/numerate, so that they can progress through school or receive vocational training if appropriate.

It contributes to the right to education (SDG4) for street-connected children and those at social risk and generates opportunities for personal development and social inclusion.

We achieve our objectives by strengthening the education process, monitoring the progress of each beneficiary, complementing their life and educational plan so that each child achieves the best they

can, to give them the tools for a better future.The beneficiaries of this project are children, including children living with HIV, refugee children, and children with mental and physical disabilities.

In Casa Alianza, they help you„ they work out all of the resentment you have inside. They understand. I don't think about leaving anymore. I'm going to stay here„ I want to study and learn to read, learn a profession. Jose 14

In 2025 we funded various activities and provided Christmas presents for the children priorities for the future, mental health & trauma projects, independent living, Education & vocational training

Casa Alianza, Honduras

Casa Alianza Honduras operates three residential centres serving children and young people who are in desperate need to escape the extreme violence they face living on the streets. Casa Alianza Honduras provide residential care to 100 children, worked with 254 children to re-integrate them with family and worked with 80 children and adolescents on the streets of its capital, Tegucigalpa. Due to increasing violence in Honduras, Casa Alianza Honduras has doubled its work in the community, working with families at-risk of extreme poverty, family breakdown or living in gang operated areas. It provides support to children to resist antisocial behaviour and remain in school and provides healthy recreational activities for them to engage with.

CAH is also working with an increasing number of ID (internally displaced) children. This will be an area we hope to create more awareness of, going forward. In 2020 we won the Ockenden Prize for the programme for ID & Migrant children and received a grant of £ 25,000.00, which made a huge difference to the children in this programme. We will continue to raise funds for this programme as it is still of vital need

CAH works in high-risk areas of the capital Tegucigalpa as well as other nearby cities, specifically to identify children at high risk and street-connected children. Street outreach is the first and vital stage of the programme: connecting with the children, establishing trust, and offering the next step towards accessing their rights and a future. Among the activities carried out with children on the street is to provide first aid.

This is vital as many children are unable to access any form of healthcare or medical attention. Day after day, the team of street educators go out to the worst and most dangerous areas to identify where the children are and to offer first aid, help and support - a first line solution to their living conditions. In addition to first aid the team offer awareness sessions with recreational activities, which help them to stay sober/drug free and start to make plans to improve their situation.

It is a slow careful process as the children we work with are scared, frightened and very vulnerable. Street outreach staff have weekly meetings to discuss the progress of each individual child contacted and create a life plan for that child going forward.

The street outreach teamwork is divided into two stages:

1) Contacting children and obtaining their trust; providing first aid and showing the children there is a better way forward through games, sport, activities, and talks. Encouraging them to visit pre-community, take part in workshops and obtain access to healthcare.

2) During and after these activities the street outreach team gives group and individual counselling. The purpose is to help the children make the transition from living on the street to pre-community and our residential homes. It is always the child's decision.

The team collects data on:

- The numbers of street-connected children reached; any trust gained is logged.

- The location of children residing on the street is logged and these locations are visited regularly to

maintain contact and gain trust.

- Records of children attending the street sessions with our outreach team are kept and monitored.

- Counselling sessions and outcomes are kept - showing if a child moves on to pre-community and

then on to residential care.

- First aid given and healthcare provided - records will be kept and follow ups provided where

necessary.

Future without addictions: Casa Alianza Honduras

Project: For a future without addictions - addresses rising drug use and addiction among vulnerable children and adolescents (ages 12-18) in Honduras, often affected by violence, neglect, and limited access to services.

Overall goal: Deliver a comprehensive prevention + treatment + recovery approach using therapeutic and educational strategies to improve mental health, social skills, life planning, and social reintegration.

3 key objectives: Train staff and improve facilities for safe, quality care; (2) Provide comprehensive support to youth who use drugs or are at high risk; (3) Implement an integrated intervention model with individual and group support in residential settings. Main activities: Staff training; upgrades to therapy room and gym; psychological and substance-use assessments; individual/group therapy; recreation and occupational programming; prevention/education workshops; life-skills sessions; alternative therapies; self-help groups. Budget - £10,000.00

Thanks to the generous support from Compass Children's Charity, a legacy and our supporting donors and funders we donated £ 13,360.00 to Honduras this year for Future without addiction,vocational training,internal displacement and Christmas presents.

Christmas Appeal

Christmas for many people around the world is a time of togetherness, symbolic of family unity, a celebration of the year that has passed and a time to look to the year ahead. However, Christmas can also be a stark reminder for the children we support of the family that they are unable to stay with, leading to children experiencing acute mental health problems such as anxiety, depression, sadness and isolation. The whole Christmas period can be heart rending as many children reach crisis, struggle to to understand and manage their feelings of sadness, anger, and a sense of abandonment. These sometimes lead to violence - the only outlet many of these children know.

During this period, the Casa Alianza sites increase the number of mental health professionals working with the children - providing them with a safe space to unpack their feelings, manage their emotions with coping strategies, along with positive reinforcement to ensure each child feels they are a valued member of the Casa Alianza family. Group therapy and one-to-one therapy is integral to stability in this particularly difficult period.

For more than 25 years, we have ensured that every child at each of the sites receives a Christmas gift, a new set of clothes and has a memorable Christmas Day celebration with their "family".

In 2025 we raised £2,410.00 from the Christmas appeal that we distributed. This sum was raised as a result of our annual Christmas appeal and is thanks to our generous donors. The amount donated to each Casa Alianza site is determined by the current number of children in each residential home:

"I've never had Christmas, no presents, no special day or special food. No one has cared about me as me - I've never felt love and joy like I have at Casa Alianza" - Luisa, 13 years old

Financial review

Our work in the UK - 2025 Overview

Fundraising

Due to the global pandemic, fundraising was altered in 2020/21, with few live events and many trusts and funders freezing their grant giving. This trend has continued and has impacted on small charities across all areas. We are confident that we will continue to raise funds and awareness for our project partners. But the funding landscape has forever changed and becomes ever harder with cost-of-living crisis and escalating costs for all.

Legacy

An important area of funding is Legacies left by our loyal supporters over the years - whilst we are not always aware of when a legacy is being made when received they can provide a huge benefit to our work and children. Please consider adding us to your legacy planning.

Advocacy/raising awareness

In the UK, the Charity promotes advocacy through outreach and partnership activities in education and through lobbying via the British Government, and diplomatic channels and supports the work of our partner programmes in advocacy.

Advocacy is any activity by a group or individual that aims to influence governments, companies, and decision-makers. It seeks to ensure that people, particularly the most vulnerable, are able to:

- Have their voice heard on issues that are important to them.

- Defend and safeguard their rights.

- Have their views and wishes genuinely considered when decisions are being made about their

lives.

Advocacy aims to enable people to:

- Express their views and concerns.

- Access information and services.

- Defend and promote their rights and responsibilities.

- Explore their choices and options.

The children we help have little voice of their own. Our advocacy work aims to give these children a voice. Working with our partners and supporters, we can advocate at a global, regional, state, and local level.

Compass Children's Charity is committed to promoting and upholding the rights of street-living children throughout the world. There is much we can do, even at a very basic level. Anyone can become an advocate. All you need is compassion for those in need and the will to express your concerns in the right way to the right people. When many people act together, that singular action combines to become a powerful voice. Community volunteers: We have a variety of volunteers who help in many ways to promote our work and raise funds and awareness.

Financial review

In terms of our financial performance for the financial year the income generated was £93,814.00

Net assets were £17,970.00

Reserves policy is to hold an average of three months operating costs.

Giftaid amounted to £6,569.00

The financial health of the charity is ensured by ongoing review of monthly internal management accounts and quarterly external profit and loss and balance sheet by the management of the Charity and the Trustees.

Plans for the future

The charity is hopeful that income will increase with the move made to a worldwide remit; allowing more funding bodies to be approached. The Trustees and general manager are actively looking at ways to implement this, this has been more challenging due to the way the global pandemic affected the world and the ongoing financial landscape.

Governance

The charity regulates all PSC/Members / reviews policies and office-based costs.

We are:

- Actively recruiting to grow and strengthen our board with high calibre professionals across all areas

including those with proven experience in fundraising, income generation, business development,

marketing, communications, international development, and project work.

- Continuing to implement best practice in all areas.

- Undertaking a review of partnership programmes/needs and performance.

- Expanding our remit to project partners in new areas, those who are legally constituted and subject to due diligence.

- Actively working to increase our income to our partners. This is our number one priority.

A continuing difference that can be seen again this year is that the number of children that our partners are working with has reduced significantly. This is in part due to the reduction in the number of street-connected children being encountered on the streets and tragically, because children are being lured into more clandestine and dangerous situations. Another factor is the shift that all sites are making in terms of increasing the quality of support provided to each child, which requires a higher level of resources to meet the increasingly complex trauma and mental health issues experienced by each child.

Compass Children's Charity recognises that this higher level of intervention and support requires additional resources, which is why we remain deeply committed to supporting these programmes into 2026 and beyond.

Whilst we have mentioned it throughout this report - we really couldn't have achieved all we have without your support.

We have a huge challenge in front of us to increase our levels of support, work with a new partner, learn from others and ensure we provide the highest level of support to our partners.

We thank you for your uncompromising support, believe that children everywhere deserve better and look forward to 2026 where we can continue to implement our course of action!

On behalf of all the children in Honduras, Guatemala and Mexico, Sue - our outstanding general manager - Sheila, Mark, Raquel, and Helen (the trustees), we thank you and look forward to sharing exciting updates with you next year.

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 15 July 2026 and signed on behalf of the board of trustees by:

Mr M Brannigan

Trustee

Compass Childrens Charity

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Compass Childrens Charity

Year ended 31 December 2025

I report to the trustees on my examination of the financial statements of Compass Childrens Charity ('the charity') for the year ended 31 December 2025.

Responsibilities and basis of report

The trustees are also the directors of the company for the purposes of company law are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

- to keep accounting records in accordance with section 386 of the Companies Act 2006, and

- the accounts do not accord with those records, and

- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities

have not been met, or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached."

Mr Neil Gray Independent Examiner

Meadows & Co Limited Headlands House 1 Kings Court Kettering Parkway Kettering NN15 6WJ

15 July 2026

Compass Childrens Charity

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 December 2025

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

Income and endowments

Donations and legacies	5	64,784	29,030	93,814	216,157
Investment income	6	227	–	227	605
		--------	--------	--------	---------
Total income		65,011	29,030	94,041	216,762
		--------	--------	--------	---------

Expenditure

Expenditure on raising funds:

	Costs of other trading activities	7	18,540	–	18,540	17,855
Expenditure on charitable activities		8,9	48,550	29,030	77,580	186,100
			--------	--------	--------	---------
Total expenditure			67,090	29,030	96,120	203,955
			--------	--------	--------	---------

	--------	--------	--------	---------
Net (expenditure)/income and net movement in funds	( 2,079)	–	( 2,079)	12,807
	--------	--------	--------	---------

Reconciliation of funds

Total funds brought forward	20,049	–	20,049	7,242
	--------	--------	--------	---------
Total funds carried forward	17,970	–	17,970	20,049
	--------	--------	--------	---------

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

All income and expenditure derive from continuing activities.

Compass Childrens Charity

Company Limited by Guarantee

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£	£

Current assets

Debtors	17	2,338	1,296
Cash at bank and in hand		18,082	21,385
		--------	--------
		20,420	22,681

Creditors: amounts falling due within one year	18	2,450		2,632
		--------		--------
Net current assets			17,970		20,049
			--------		--------
Total assets less current liabilities			17,970		20,049
			--------		--------
Net assets			17,970		20,049
			--------		--------

Funds of the charity

Unrestricted funds		17,970	20,049
		--------	--------
Total charity funds	19	17,970	20,049
		--------	--------

For the year ending 31 December 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

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 15 July 2026 , and are signed on behalf of the board by:

Mr M Brannigan

Trustee

Compass Childrens Charity

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 December 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 Unit 2 The Business Exchange, Rockingham Road, Kettering, Northamptonshire, NN16 8JX.

2. Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Companies Act 2006 and UK Generally Accepted Accounting Practice.

3. Accounting policies

Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of resources.

Fund raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

The analysis of these costs is included in note10.

Basis of preparation

The charity constitutes a public benefit entity as defined by FRS102.

Going concern

There are no material uncertainties about the charity's ability to continue.

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 to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

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 classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - 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 to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

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:

Office Equipment	-	25% straight line
Computer Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

4. Limited by guarantee

Compass Childrens Charity is a company limited by guarantee and thus has no share capital.

5. Donations and legacies

Unrestricted Funds	Restricted Funds	Total Funds 2025
£	£	£

Donations

General Donations	55,215	29,030	84,245
Casa Alianza UK	3,000	–	3,000
Gift Aid	6,569	–	6,569
	--------	--------	--------
	64,784	29,030	93,814
	--------	--------	--------

Unrestricted Funds	Restricted Funds	Total Funds 2024
£	£	£

Donations

General Donations	61,992	141,491	203,482
Casa Alianza UK	3,600	–	3,600
Gift Aid	9,075	–	9,075
	--------	---------	---------
	74,667	141,491	216,157
	--------	---------	---------

6. Investment income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Bank interest receivable	227	227	605	605
	----	----	----	----

7. Costs of other trading activities

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Appeal costs	7,886	7,886	7,365	7,365
Advertising costs	8,648	8,648	8,541	8,541
Awareness development costs	2,006	2,006	1,949	1,949
	--------	--------	--------	--------
	18,540	18,540	17,855	17,855
	--------	--------	--------	--------

8. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Latin American Activities	10,029	29,030	39,059
Support costs	38,521	–	38,521
	--------	--------	--------
	48,550	29,030	77,580
	--------	--------	--------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Latin American Activities	9,758	141,491	151,248
Support costs	34,852	–	34,852
	--------	---------	---------
	44,610	141,491	186,100
	--------	---------	---------

9. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2025	Total fund 2024
	£	£	£	£
UK fundraising costs	–	36,782	36,782	32,686
Latin American Activities	39,059	–	39,059	151,248
Governance costs	–	1,739	1,739	2,166
	--------	--------	--------	---------
	39,059	38,521	77,580	186,100
	--------	--------	--------	---------

10. Support costs-casa alianza latin america

	Support costs-Casa Alianza Latin America	Total 2025	Total 2024
	£	£	£
Staff costs	16,046	16,046	15,593
Premises	12,229	12,229	9,170
General office	6,407	6,407	5,767
Finance costs	449	449	828
Governance costs	1,290	1,290	1,338
Support costs - Legal and professional	2,100	2,100	2,100
Depreciation	–	–	56
	--------	--------	--------
	38,521	38,521	34,852
	--------	--------	--------

11. Net (expenditure)/income

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

	2025	2024
	£	£
Depreciation of tangible fixed assets	–	56
	----	----

12. Independent examination fees

	2025	2024
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	1,290	1,338
	-------	-------

13. Staff costs

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

	2025	2024
	£	£
Wages and salaries	26,075	25,339
	--------	--------

The average head count of employees during the year was 1 (2024: 1 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2025	2024
	No.	No.
Number of staff	1	1
	----	----

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

14. Trustee remuneration and expenses

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

The charity reimbursed three trustees their travelling expenses. The total travelling reimbursement cost for the year was £Nil.

15. Related party transactions

There are no related party transactions during the period.

16. Tangible fixed assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 January 2025 and 31 December 2025	164	26,216	26,380
	----	--------	--------
Depreciation
At 1 January 2025 and 31 December 2025	164	26,216	26,380
	----	--------	--------
Carrying amount
At 31 December 2025	–	–	–
	----	--------	--------
At 31 December 2024	–	–	–
	----	--------	--------

17. Debtors

	2025	2024
	£	£
Prepayments and accrued income	2,194	1,186
Other debtors	144	110
	-------	-------
	2,338	1,296
	-------	-------

18. Creditors: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	1,405	1,595
Social security and other taxes	1,045	1,037
	-------	-------
	2,450	2,632
	-------	-------

19. Analysis of charitable funds

Unrestricted funds

	At 1 January 2025	Income	Expenditure	At 31 December 2025
	£	£	£	£
General funds	20,049	65,011	(67,090)	17,970
	--------	--------	--------	--------

	At 1 January 2024	Income	Expenditure	At 31 December 2024
	£	£	£	£
General funds	7,242	75,272	(62,465)	20,049
	-------	--------	--------	--------

Restricted funds

	At 1 January 2025	Income	Expenditure	At 31 December 2025
	£	£	£	£
Restricted Fund	–	29,030	(29,030)	–
	----	--------	--------	----

	At 1 January 2024	Income	Expenditure	At 31 December 2024
	£	£	£	£
Restricted Fund	–	141,491	(141,491)	–
	----	---------	---------	----

20. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2025
	£	£
Current assets	20,420	20,420
Creditors less than 1 year	(2,450)	(2,450)
	--------	--------
Net assets	17,970	17,970
	--------	--------

	Unrestricted Funds	Total Funds 2024
	£	£
Tangible fixed assets	–	–
Current assets	22,681	22,681
Creditors less than 1 year	(2,632)	(2,632)
	--------	--------
Net assets	20,049	20,049
	--------	--------

21. Related parties

There are no related party transactions during the year (2024: £nil).