Cryptic crossword clue
Is no longer providing accommodation for homeless children 5

The most common and most likely answer to this crossword clue is the 5 letter word WAIFS

I've seen this crossword clue in Financial Times
W
A
I
F
S

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The straight part
We know that "homeless children" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case homeless children = waifs.
The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.
This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.

What does WAIFS mean?

WAIFS noun
  1. A castaway; a homeless child.
  2. (of a plant outside its native range) A plant that has been introduced but is not persistently naturalized.
  3. Goods found of which the owner is not known; originally, such goods as a pursued thief threw away to prevent being apprehended, which belonged to the king unless the owner made pursuit of the felon, took him, and brought him to justice.
  4. Hence, anything found, or without an owner; that which comes along, as it were, by chance.

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