Trustees’ Annual Report for the period
From 1 July 2024 Period start date To 30 June 2024 Period end date
Charity name: Children of Honduras Trust
Charity registration number: 1075562
Objectives and Activities
| SORP reference | ||
|---|---|---|
| Summary of the purposes of the charity as set out in its governing document |
Para 1.17 | The objective of the charity is to support the children of Honduras, and particularly poorer children. This will include their, feeding, education, health, and the safe environment of children. |
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. |
Para 1.17 and 1.19 |
The charity achieves these objectives by raising the awareness of the needs of poor children in Honduras. This is by newsletters, presentations and its website at chtrust.org.uk. The funds to finance these activities come from donations in response to the awareness programme. In addition, children in Honduras are sponsored to enter and stay in education so that they can escape the poverty trap of their parents. The primary aims of CHTrust are the following charitable purposes: The prevention or relief of poverty. The advancement of education. The advancement of health. The nourishment of children. The public benefits of the work of CHTrust in achieving its objectives are that funds are supplied in response to requests to advance the lives and prospects of children in Honduras, including: clothing, food to children in poverty, equipment for children. Also providing sponsorship and equipment to support children to enter and stay in education. It is estimated that CHTrust supports about 8000 children in Honduras through its activities. The distribution of aid is open to all children in poverty in Honduras; there are no qualifying requirements for receiving aid. The trustees of CHTrust ensure that its activities fulfil the charity's objectives and comply with the principles of public benefit of a registered charity. |
Statement confirming Para 1.18 The trustees apply the Charity Commission’s whether the trustees have guidance on public benefit. had regard to the guidance issued by the Charity Commission on public benefit
Additional information (optional)
You may choose to include further statements where relevant about:
SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other
Achievements and Performance
| SORP reference |
||
|---|---|---|
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Para 1.20 | 1.1. Please see the accounts, CC16a section A3, for the total amount spent on each category. 1.2. Provision of Food • A total of 2746 food bags, plus biscuits and juice for the children was supplied directly to the poorest families which are mainly two indigenous people groups who happen to live in remote regions that are not easy to access. • A total of around 175000 childrens’ meals were provided throughout the year through a variety of places: 2 church based feeding centres, 6 schools, one college, also Christmas and ‘Day of the Child’ parties. |
1.3. Education Sponsorship
- 1750 children were sponsored allowing them to attend school. This sponsorship provides: uniforms, exercise books, pens, crayons etc. according the child’s progress through primary and secondary education. Without this sponsorship these children would not be able to attend free state schooling and is thus very good value for money.
1.4. Domestic Housing
-
1 basic house was completed during the year for a Lenca family. Also a house at Comayaguela was rebuilt with blocks around a wooden house.
-
• 7 toilets and septic tanks were supplied to individual households
-
8 pilas were constructed. (Pilas are an outdoor concrete box used for storing water and for clothes washing.)
-
An eco-oven has been built for a family.
1.5. Poultry
- Chicks were supplied to Hector Medina agricultural college. These are reared to adulthood in 6 to 8 weeks. Their meat either provides for the college kitchen or is sold. The students learn the benefits of animal husbandry
1.6. Horticulture
-
180 fruit trees (including: lemon, orange, avocado, and mango) were supplied to rural schools and colleges.
-
• The Marcial Solis San Juancito College, equivalent to a British secondary school, has been able to construct a poly tunnel to grow vegetables, but, unable to pay for seeds, the Trust has stepped in.
-
• Seeds were supplied to 18 schools, and seeds & and small bag of fertiliser to were supplied to families
1.7. Supporting Schools
-
A spare classroom at the Olivante Senior School in Cantarannas has been converted into a library. New lights have been installed, window security bars and shelving. We bought some additional new books for the eight schools which had our first mini libraries.
-
• Three small rural schools in the mountainous region have been provided with mini-libraries.
-
Sotero Barahona School has been provided with 12 dining tables, and Liquidambar School 5 tables and 40 chairs.
-
• Sewing items (material, thread, scissors, tape measures &c.) were supplied to Hector Media College through a ring fenced donation.
-
• Painting and decorating plus murals, have been done at the Jenny Smith School.
-
• Eco ovens have been built for 2 schools.
-
CHT bought 4 off catering size saucepan for the Pedrigal feeding centre.
1.8. Water Projects
-
At Yarula 2 water storage tanks of 20,000 gallons (91,000 litre) each were completed to the benefit of the local indigenous Lenca peoples. The water comes from local natural springs.
-
A 20,000 gallon water storage tank has been installed at Hector Medina College. This is to assist in the vegetable cultivation, giving horticulture education to 14 – 16 year olds. An additional educational benefit of installing the tank is that the students directly assisted in preparing the site for the tank, gaining them constructional experience.
1.9. Other
-
Following a request for Sunday school use, permission was given to use the kinder room at the Trust built ‘Jenny Smith School’ with funds also provided for meals. This is in line with the Charity’s aims as the children in this area come from poor families.
-
The result of CHT’s past funding was the renovation of 2 dilapidated classrooms at Macuelizo School. This sufficiently impressed the Government Department for Education to release government funding for the construction of 2 more classrooms which are now complete and in use.
-
Ring fenced funding provided the medical expenses for Estefania, a young single Mum with three children. It is pretty certain that CHT’s funding has saved her life and thus prevented her 3 children from becoming orphans.
Benefit Summary.
- The charity has brought relief to many, perhaps up to 8000 children, in Honduras not only in providing food but also in supporting their education which will have a lasting benefit throughout their lives, benefitting not only themselves but also their future families.
Additional information (optional) You may choose to include further statements where relevant about:
| Achievements against objectives set |
Para 1.41 | |
|---|---|---|
| Performance of fundraising activities against objectives set |
Para 1.41 | |
| Investment performance against objectives |
Para 1.41 | |
| Other |
Financial Review
| Financial Review | ||
|---|---|---|
| Review of the charity’s financial position at the end of the period |
Para 1.21 | With a year-end balance of £79191,the charity is considered financially sound. |
| Statement explaining the policy for holding reserves statingwhytheyare held |
Para 1.22 | CH Trust’s policy is to use the funds received, and therefore does not operate a reserves policy. |
| Amount of reserves held | Para 1.22 | None, see the above two statements. |
| Reasons for holding zero reserves |
Para 1.22 | The charity only spends the funds it has and does not commit to any activity until the funding is available. |
|---|---|---|
| Details of fund materially in deficit |
Para 1.24 | No funds are in deficit. |
| Explanation of any uncertainties about the charity continuing as a going concern |
Para 1.23 | The charity is completely dependent upon future donations which necessarily remain uncertain. There is no indication of funding drying up, thus there is no concern about the charity’s ability to continue. |
Additional information (optional) You may choose to include further statements where relevant about: The charity’s principal sources of funds (including Para 1.47 any fundraising)
| The charity’s principal sources of funds (including any fundraising) |
Para 1.47 | |
| Investment policy and objectives including any social investment policy adopted |
Para 1.46 | |
| A description of the principal risks facing the charity |
Para 1.46 | |
| Other |
Structure, Governance and Management
| Description of charity’s trusts: |
||
|---|---|---|
| Type of governing document (trust deed, royal charter) |
Para 1.25 | Constitution |
| How is the charity constituted? (e.g unincorporated association, CIO) |
Para 1.25 | Association |
| Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees |
Para 1.25 | Appointed at AGM annually |
Additional information (optional) You may choose to include further statements where relevant about:
| Policies and procedures adopted for the induction and training of trustees |
Para 1.51 | |
| The charity’s organisational structure and any wider network with which the charity works |
Para 1.51 | |
| Relationship with any related parties |
Para 1.51 | |
| Other |
Reference and Administrative details
| Charity name | Children of Honduras Trust |
|---|---|
| Other name the charity uses | CH Trust |
| Registered charity number | 1075562 |
| Charity’s principal address | 20 Chapel Street, Spondon, Derby DE21 7JP |
Names of the charity trustees who manage the charity
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 |
Trustee name | Office (if any) | Dates acted if not for whole **year ** |
Name of person (or body) entitled to appoint trustee (ifany) |
|---|---|---|---|---|
| Rita Liggett | Chairperson | AGM | ||
| Jennifer Cox | Treasurer | AGM | ||
| Adrian Cox | - | AGM | ||
| GuyCooper | Secretary | AGM | ||
– Corporate trustees names of the directors at the date the report was approved
Director name The charity does not have corporate trustees
Name of trustees holding title to property belonging to the charity
| Trustee name | Dates acted if not for whole year | |
|---|---|---|
| The charity does not hold any property. |
||
Funds held as custodian trustees on behalf of others
Description of the assets No funds are held on behalf of others held in this capacity
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
Additional information (optional)
Names and addresses of advisers (Optional information)
| Type of | Name | Address |
|---|---|---|
| adviser |
Name of chief executive or names of senior staff members (Optional information)
Exemptions from disclosure
Reason for non-disclosure of key personnel details
Other optional information
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
||Full name(s)|Jennifer|JenniferAnne Cox|Rita Elizabeth Liggett| |---|---|---|---| |Position|(eg Secretary,||.| ||Date|1G-h-2b.||
< CHARITY COMMISSION
FOR ENGLAND AND WALES|CH (Children of Honduras) Trust 1075562 Receipts and payments accounts CC16a For the period To from 4st July 2024 30th June 2025
Section A Receipts and payments Unrestricted Restricted Endowment Totel fonds Last year funds funds funds © ie Si to the nearest[£] to the nearest£ to the nearest£ to the nearest£ A1 Receipts i ie ee 8 Ee atci ee ee ee yea ee LEC i eee) ayee ae|EE Le a aere 2 ieee” | aerree |Ns| |eSa: ae aaa LO rs |PCE Semel PP (| ee.) j-|iH Sub cone: | One anaes eterna i an total (Gross incomeAR) for 7,148 163,393 158,597 A2 Asset and investment sales, (see table). erateeen eR Er Subtotal] A3 Payments cuieg| ergects | ti‘ edCCNCOOCUe Sra) |;Te |[41,585] Sustainable|ePijects [Cd CSS |)| [EducationalSponsorship| naz} [CC| [[SCSCSCSC~~SdiCSSSSCS~S] JOther Educational Projects | OTS | |C™C~CCSTdES “‘;™S™S~SS | |[«S824] Ciree | Costs SuppowAgnin TPE |"|. Cdanes) RaneyCts Cr | Ce a aS & Sone CO i Ss as) =&#} 838 Te Sub | |es total ane] [gama aes P__187,423| A4 Asset and investment purchases, (see table) Ra eRe aN PLANE (Chg OE Subtotal] | AS Net of receipts(payments) 14,897 GE |a: |Eee Transfers between funds RE A6CashfundsCash last yearend [_64,565|| 2,581] [ funds this year end A |ee<> |eae 79,191 | |[«57,146]
CCXX R1 accounts (SS)
1
23/04/2026
Section B Statement of assets and liabilities at the end of the period Categories Details Unrestrictedfunds Restrictedfunds Endowmentfunds to nearest £ to nearest £ to nearest £ S| ee |eee (agree balances withTotalreceipts cash and fundspayments ee |eames account(s)) Unrestricted Restricted Endowment funds funds funds Details to nearest £ to nearest £ to nearest £ :on — Details Fundasset to belongs which Cost (optional) Currentoptional value o == Details assetFund to belongs which Cost (optional)Current‘optional value a =Details =liabilityFund to whichrelates Amount‘optional due ssWhenoptional due Signed by one or two trustees on ; : Date of behalf of all the trustees Signature Pat Seras approval GUY CodPENr 23 APAI pe| ee
CCXX R2 accounts (SS)
2
23/04/2026
ydes CHARITY COMMISSION | Independent examiner's report on the (aS? | FOR ENGLAND AND WALES | accounts
Section A Independent Examiner’s Report
AS Report to the trustees © Children of Honduras (CH) Trust | On accounts for the year | 30/6/2025 Charity no | 1075562 ended (if any) Set out on pages | 1-2 with supporting documents 3-6 | | report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30/06/2025 Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (‘the Act”). | report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent | have completed my examination. | confirm that no material matters have examiner's statement come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: e the accounting records were not kept in accordance with section 130 of the Charities Act; or e the accounts did not accord with the accounting records; or e the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. | have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: le a aea Date: | 21/4/2026 21/4/2026 Relevant professional | FCA (Fellow of the Institute of Chartered Accountants (England & Wales) qualification(s) or body |FCMA (Fellow of the Institute of Management Accountants) (if any): Address: | Trent Farm, Tenter Close Long Eaton, NG10 1HX
Date: | 21/4/2026 21/4/2026 |
IER
1
Oct 2018
Section B
Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Ree.
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Sons
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|
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Give here brief details of any items that the examiner wishes to disclose.
IER
2
Oct 2018
CHILDREN OF HONDURAS (CH) TRUST
For the financial year ended on 30/06/2025 Charity Commission Registration Number 1075562
Page 1
A. RECEIPTS AND PAYMENTS
| See Notes (a) (b) (d) (e) (f) (g) (h) (c) |
Receipts General Fund Donations Sponsorship Donations Legacies Gift Aid Tax Refunds PayPal Gift Aid Claims Interest on Funds Fundraising Medical Expenses Private Total Receipts Payments Charitable Aims Sustainable Projects (Trees Chickens etc.) Building Projects Feeding Projects Educational Sponsorship Other Educational Projects Subtotal Charitable Aims: Operating Costs Distribution Costs Honduras (Fuel, vehicle hire) Maintenance Subtotal Operating Costs: Support Costs Insurance Administration Bank Charges (In UK and Honduras) Card Processing Charges Telephone, Internet Charges to and from Honduras Publicity, (Newsletters, Photos, Printing, Postage) Subtotal Support Costs: Other Expenses Medical Expenses Private Subtotal Other Expenses Total Payments Operating Surplus / Deficit Transfers between Funds CTA (OCI) Cash Fund last year end Cash Fund this year end |
Total Funds General Fund Sponsorship Fund Total Funds Nearest Pound 2025 2025 2025 2024 £107,431 £0 £107,431 £131,283 £3,130 £7,003 £10,133 £10,105 £0 £0 £0 £42,216 £42,216 £12,354 £0 £0 £0 £428 £428 £288 £350 £145 £495 £775 £0 £0 £870 £242 £242 £651 |
|---|---|---|
| £153,797 £7,148 £160,945 £156,326 |
||
| £5,340 £5,340 £5,613 £55,316 £55,316 £74,592 £44,682 £44,682 £41,555 £20,324 £20,324 £18,875 £2,015 £2,015 £5,824 |
||
| £127,677 £0 £127,677 £146,459 |
||
| £5,628 £5,628 £4,382 £0 £0 £326 |
||
| £5,628 £0 £5,628 £4,708 |
||
| £297 £297 £297 £307 £307 £420 £422 £422 £574 £1 £1 £0 £881 £881 £598 £2,598 £2,598 £1,318 |
||
| £4,506 £0 £4,506 £3,207 |
||
| £0 £0 £651 £242 £242 £651 |
||
| £242 £0 £242 £1,302 |
||
| £138,053 £0 £138,053 £155,676 |
||
| £15,744 £7,148 £22,892 £650 |
||
| £8,500 -£8,500 £0 £0 -£847 £0 -£847 £524 £54,565 £2,581 £57,146 £55,972 |
||
| £77,962 £1,229 £79,191 £57,146 |
CHILDREN OF HONDURAS (CH) TRUST For the financial year ended on 30/06/2025 Charity Commission Registration Number 1075562
Page 2
B. Statement of Assets and Liabilities
|Cash Funds
ee
BankAccounts
Cash owing for
TotalFunds|General Fund 2025
Sponsorship Fund 2025
|Total Funds 2025
|Total Funds 2024
SNR
80,295
1,229
81,524
58,245
purchases
2,333)
OQ
-2,333
-1,099
77,962;
=——————s«229
79,194
57,146|
|---|---|
Other Monetary Assets
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Liabilities
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These accounts have been prepared in accordance with the Charity's books and vouchers (including "FRS23 - Currency" and "SORP FRS102 - Charities with income £50000-500000") and are, to the best of my knowledge, authorised transactions Signature: Dot bye Date: {4 [o4 [voz
Name: Mr Derek Cox
CHILDREN OF HONDURAS (CH) TRUST For the financial year ended on 30/06/2025 Charity Commission Registration Number 1075562
Page 3
Ref. ADDITIONAL NOTES FOR TRUSTEES
| (a) (b) (c) |
Donations Breakdown Donations contain a certain amount of "ring-fenced" money as follows:- General £65,788 House Building Projects £18,055 Education Building Projects £3,215 Other Building Projects £19,000 Family Food Boxes £738 Free School Meals £0 Guanacaste Support Project £0 Christmas Party £50 Tree and Seeds £586 Agricultural Projects £850 Sponsorship £3,130 Gift Aid Tax Refunds £42,216 Interest on Funds £428 Private £242 £154,298 Fund Raising Breakdown Gift Card Sales £350 £350 FRS23/IAS21 Accounting Exchange Rate Gains on Transfers £2,449 Exchange Rate Losses on Transfers £3,296 Overall Gain/Loss *-£847 |
Donations Breakdown Donations contain a certain amount of "ring-fenced" money as follows:- General £65,788 House Building Projects £18,055 Education Building Projects £3,215 Other Building Projects £19,000 Family Food Boxes £738 Free School Meals £0 Guanacaste Support Project £0 Christmas Party £50 Tree and Seeds £586 Agricultural Projects £850 Sponsorship £3,130 Gift Aid Tax Refunds £42,216 Interest on Funds £428 Private £242 £154,298 Fund Raising Breakdown Gift Card Sales £350 £350 FRS23/IAS21 Accounting Exchange Rate Gains on Transfers £2,449 Exchange Rate Losses on Transfers £3,296 Overall Gain/Loss *-£847 |
|---|---|---|
| £154,298 | ||
| £350 | ||
| £350 | ||
| £2,449 £3,296 |
||
| -£847 |
The GBP/HNL rate rose from 30.7 to a peak of 31.9 and back to around its starting value over the first 6 months. However, the rate then consistently rose to a high of 33.7 by the end of the year.The average exchange rate has been 1.6 points higher than last year.
| (d) | Sustainable Projects Trees and Seeds Agriculural Projects Sewing Projects |
£4,690 £544 £105 |
|---|---|---|
| £5,339 |
Page 4
| (e) (f) (g) (h) |
Building Projects in Honduras General Houses Pila Toilet Stoves Jenny Smith School Hector Medina School Water Tank Liquidanbar School Water Tank Feeding Projects in schools and homes Free School Meals and Christmas Parties Family Food Boxes Christmas Food Educational Projects-Sponsorship Cesar Vision Cristiana Choloma (Francisco) Sponsorship Pedregal (Felix) Vicente College (Luis) Sponsorship Jeronimo Other Educational Projects-Others Guanacaste Support Educational Supplies |
£15,072 £14,049 £5,103 £7,188 £698 £2,267 £7,373 £1,184 |
|---|---|---|
| £52,934 | ||
| £18,175 £21,106 £5,400 |
||
| £44,681 | ||
| £7,937 £617 £1,426 £5,233 £1,264 £3,846 |
||
| £20,323 | ||
| £0 £2,015 |
||
| £2,015 |
The need for Guanacaste Support has ended and will not be included in the accounts from next year.
Page 5
| Children of Honduras Trust Year End 2025 Balances Opening Balance Closing General Fund GF Cash Account -£463 GF HSBC Money Manager £1,358 GF HSBS Community Account £486 GF NatWest £20,620 GF PayPal £76 HN Cesar Roberto Oseguera Account £30,063 HN Cesar Roberto Oseguera Cash Account -£356 HN Felix Padilla Carias Account £1,493 HN Felix Padilla Carias Cash Account £0 HN Francisco Illias Cash Account £319 HN Geronimo Garcia Account £815 HN Geronimo Garcia Cash Account -£304 HN Luis Fernando Cerrato Account £753 HN Luis Fernando Cerrato Cash -£285 HN San Pedro Sula Cash Account (was AbelCash Account) -£10 Total General Fund £54,565 Sponsorship Fund SF NatWest £2,581 Total B/Soc Fund -Sponsorship £2,581 Total CH Trust Funds £57,146 |
Balance -£1,607 £2,855 £26,063 £33,818 £179 £15,516 -£407 £804 £9 £288 £738 -£348 £322 -£259 -£9 £77,962 £1,229 £1,229 £79,191 |
|---|---|
Exchange Rates
Page 6
GBP => USD
| From | To | Rate |
|---|---|---|
| 01/06/2024 | 01/07/2024 | 1.250688 |
| 01/07/2024 | 01/08/2024 | 1.239888 |
| 01/08/2024 | 01/09/2024 | 1.251923 |
| 01/09/2024 | 01/10/2024 | 1.276775 |
| 01/10/2024 | 01/11/2024 | 1.302090 |
| 01/11/2024 | 01/12/2024 | 1.270450 |
| 01/12/2024 | 01/01/2025 | 1.247698 |
| 01/01/2025 | 01/02/2025 | 1.215458 |
| 01/02/2025 | 01/03/2025 | 1.215579 |
| 01/03/2025 | 01/04/2025 | 1.262493 |
| 01/04/2025 | 01/05/2025 | 1.307588 |
| 01/05/2025 | 01/06/2025 | 1.301298 |
| 01/06/2025 | 31/12/9999 | 1.320388 |
USD => HNL
| From | To | Rate |
|---|---|---|
| 01/05/2024 | 01/07/2024 | 24.689100 |
| 01/07/2024 | 01/09/2024 | 24.748400 |
| 01/09/2024 | 01/11/2024 | 24.797900 |
| 01/11/2024 | 01/01/2025 | 25.106000 |
| 01/01/2025 | 01/03/2025 | 25.386700 |
| 01/03/2025 | 01/05/2025 | 25.619100 |
| 01/05/2025 | 31/12/9999 | 25.912100 |