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2025-10-31-accounts

Annual Report 2025

The Friends of H.O.P.E. supports the Adivasi (tribal) communities in some of the most impoverished areas of southern India, principally the Nilgiri Hills area in Tamil Nadu. We focus on relief of poverty and creating sustainable futures, education, health and welfare whilst encouraging ecorestoration via organic farming and environmental protection.

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The Friends of H.O.P.E Charity directory

REGISTERED COMPANY NUMBER 3647389 (incorporated: 9 October 1998)

REGISTERED CHARITY NUMBER 1083028 (registered: 25 October 2000)

WEBSITE : www.friendsofhope.org.uk

LIFE PRESIDENT: Vanya Orr

CONTACT

TRUSTEE DIRECTORS

Dr Nicholas Grey, Mr Michael Moore, Dr Mahesh Mathpati, Mrs. Rosaleen Mulji, Prof Sheila Hillier

Tel: 07986 363090 Email: Michael.moore@parissmith.co.uk

PRINCIPAL ADDRESS

74 Stockbridge Road Winchester HANTS SO22 6RL

REGISTERED OFFICE

7 Bournemouth Road Chandler's Ford Eastleigh HANTS SO53 3DA

ACCOUNTANTS

Knight Goodhead 7 Bournemouth Road Chandler's Ford Eastleigh HANTS SO53 3DA

BANKERS

Barclays Bank PLC Eastleigh Branch PO Box 2 Southampton HANTS SO14 2SB

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Summary

During the year of report, The Friends of H.O.P.E. ( FoH ) was able to provide significant financial and advisory support to a number of organisations who facilitate our objectives. In particular, we were able to provide financial support to two Adivasi based charities in the Gudalur area of the Nilgiri Hills. A summary of our su ccesses are included:

The Garden of HOPE Trust

Our partner, The Garden of HOPE Trust ( GOHT ) implemented three integrated flagship programmes across the Nilgiris. GOHT combined indigenous knowledge, community participation, preventive healthcare, sustainable agriculture, and psychosocial care to improve the well-being of vulnerable tribal communities.

Overall Impact

GOHT successfully integrated traditional healthcare, climate-smart agriculture, HIV and mental health care, and community participation into a holistic community development model.

GOHT reached thousands of beneficiaries across tribal villages, educational institutions, healthcare facilities, and farming communities. The programmes demonstrated that indigenous knowledge, scientific collaboration, and community participation can work together to improve health, livelihoods, and environmental resilience.

Strategic Achievements

Viswa Bharati Vidyodaya Trust

Funding support of £27,450 provided to Viswa Bharati Vidyodaya Trust ( VBVT ), an education charity which operates a number of programmes. In particular, we have supported:

ASHWINI

Funding support of £11,600 was provided to ASHWINI, a health charity whose operations include:

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About us

The Friends of H.O.P.E has inspired many villages and rural communities of the Nilgiris to apply traditional self-help practical and sustainable knowledge that embraces traditional local foods, traditional health, medicinal plants and their uses, organic and biodynamic methods of agriculture, animal husbandry, water conservation and environmental protection.

FoH was formed in 1998 to support our founder, Vanya Orr’s, holistic vision for sustainable communities within impoverished tribal communities. The charity provides financial support, strategic guidance and practical advice where needed to our implementing partner agencies. All of our Trustees have Indian connections and experience. Mrs Rosaleen Mulji and Prof Sheila Hillier served as trustees of The Nilgiris Adivasi Trust, Nicholas Grey was a founder trustees of Wells for India, Dr Mahesh Mathpati is a highly respected Ayurvedic doctor, and Michael Moore, a solicitor, lived and worked in India during his career. All money raised by FoH, except for a very small amount needed to cover its administrative expenses, is remitted to the partnering NGOs. The Trustees of FoH give their time and services entirely on a voluntary basis.

Future

FoH has for many years partnered with GOHT to support its programmes, principally in sustainable organic farming, tribal community healthcare and education. As GOHT is not currently able to receive funds directly from FoH, meanwhile we have started supporting GOHT in raising funds locally in India and partnering with other organisations in India. GOHT needs to have permission from the Government of India to receive foreign donations, which it does not currently have. Our intention is to continue to support GOHT as much as we can in its efforts to comply with FCRA requirements that would enable FoH to provide it with direct funding. Dr Mahesh Muthpathi, a trustee of FoH, continues to work closely with the GOHT’s trustees to provide strategic and advisory assistance, while the FoH looks into possible ways to provide financial support.

Our work continues in the Nilgiris and in the lack of GOHT’s direct funding we are making partnerships with other NGO’s and universities to continue the work GOHT is involved in. We plan to build this connection stronger and continue our support to the communities we work with. The agreement with University of Trans-Disciplinary Health Sciences, Bangalore is step towards strengthening our work with the community as well as providing systematic approach to what we do.

VBVT is currently working on an ambitious plan to construct a new campus. At 63,000 square feet of built space, the campus will include a school from ages 4 to 16, a library, a science lab and a vocational training centre. It will also feature residential accommodation for students and teachers from more remote villages, and a kitchen and community space. The Cornerstone Project will expand VBVT’s successful model of teaching and teacher training, as a national blueprint for tribal education.

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THE FRIENDS OF H.O.P.E.

(Company limited by guarantee and not having a share capital)

DIRECTORS’ REPORT FOR THE YEAR ENDED 31 OCTOBER 2025

The directors, who are also trustees of the charity, present their report and the accounts for the year ended 31 October 2025.

The governing document of the charity is the Memorandum and Articles of Association incorporated on 9 October 1998. The Friends of H.O.P.E. is a company limited by guarantee. The liability of the members is limited by their guarantee. In the event of the company being wound up during the period of their membership (or within a year following), members undertake to contribute such amounts as may be required, up to a maximum of £10.

The annual general meeting deals with the appointment of trustees and other matters such as approval of the report and accounts and the appointment of auditors.

The objectives of the charity are:

RESERVES POLICY AND RISK MANAGEMENT

It is the objective of the directors to hold whenever possible approximately six month’s expenditure in reserves, but it is also our policy to take advantage of a good exchange rate whenever possible. We therefore monitor the combined reserves of our NGO partners and The Friends of H.O.P.E on a monthly basis to preserve a sound reserves policy.

The risks to which the charity is exposed are frequently reviewed and procedures have been established to manage those risks.

DIRECTORS / TRUSTEES

Dr Nicholas Grey Prof Sheila Hillier Michael Moore Dr Mahesh Mathpati Rosaleen Mulji

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THE FRIENDS OF H.O.P.E.

(Company limited by guarantee and not having a share capital)

DIRECTORS' REPORT FOR THE YEAR ENDED 31 OCTOBER 2025 (CONTINUED)

DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Directors' Report and the accounts in accordance with applicable law and regulations.

Company law requires the directors to prepare accounts for each financial period which give a true and fair view of the state of affairs of the company at the end of the period and of its income or expenditure for the period. In preparing those accounts, the directors are required to:-

The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the small companies regime under section 419(2) of the Companies Act 2006, and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Statement of Recommended Practice: applicable to charities preparing their accounts in accordance with FRS 102.

By order of the board on 27/08/2026 and signed on its behalf by

Michael Moore

M Moore Director

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INDEPENDENT EXAMINERS' REPORT TO THE TRUSTEES OF THE FRIENDS OF H.O.P.E

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 October 2025, which are set out on pages 8-13.

RESPONSIBILITIES AND BASIS OF REPORT

As the trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charitable company’s accounts as carried out under section 145 of the Charities Act 2011 (the ‘2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

INDEPENDENT EXAMINER’S REPORT

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

I 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.

26/08/2026

CJ GOODHEAD FCA KNIGHT GOODHEAD LIMITED Chartered Accountants 7 Bournemouth Road Chandler's Ford Eastleigh Hampshire SO53 3DA

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THE FRIENDS OF H.O.P.E. (Company limited by guarantee and not having a share capital)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2025

(Including Income and Expenditure Account)

Notes
Income
Donations and legacies
3
TOTAL INCOME
Expenditure
Charitable activities
H.O.P.E. projects
4
TOTAL EXPENDITURE
5
Net (expenditure)/income for the year
FUNDS AT 31 OCTOBER 2024
8, 9
FUNDS AT 31 OCTOBER 2025
Total
Total
Unrestricted
Restricted
funds
funds
funds
funds
2025
2024
£
£
£
£
2,310
34,308
36,618
104,531
2,310
34,308
36,618
104,531
2,347
39,141
41,488
96,594
2,347
39,141
41,488
96,594
(37)
(4,833)
(4,870)
7,937
5,169
19,048
24,217
16,280
5,132
14,215
19,347
24,217

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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THE FRIENDS OF H.O.P.E. (Company limited by guarantee and not having a share capital)

COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2024

(Including Income and Expenditure Account)

Income
Donations and legacies
TOTAL INCOME
Expenditure
Charitable activities
H.O.P.E. projects
TOTAL EXPENDITURE
Net income / (expenditure) for the year
FUNDS AT 31 OCTOBER 2023
FUNDS AT 31 OCTOBER 2024
Total
Unrestricted
Restricted
funds
funds
funds
2024
£
£
£
25,090
79,441
104,531
25,090
79,441
104,531
31,032
65,562
96,594
31,032
65,562
96,594
(5,942)
13,879
7,937
11,111
5,169
16,280
5,169
19,048
24,217

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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(COMPANY NUMBER 3647389)

THE FRIENDS OF H.O.P.E.

(Company limited by guarantee and not having a share capital)

BALANCE SHEET AT 31 OCTOBER 2025

Notes
CURRENT ASSETS
Debtors
6
Cash at bank and in hand
CREDITORS: amounts falling
due within one year
7
NET CURRENT ASSETS
NET ASSETS
FUNDS
General Fund
8
Restricted Fund
9
10
2025
£
2,477
19,437
21,914
(2,567)
19,347
19,347
5,132
14,215
19,347
2024
£
-
25,472
25,472
(1,255)
24,217
24,217
5,169
19,048
24,217

For the financial year ended 31 October 2025, the company was entitled to exemption from audit under section 477 Companies Act 2006. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records, which comply with section 386, and for preparing accounts, which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its income and expenditure for the financial year, in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the board of directors on 27/08/2026 and signed on its behalf by

Michael Moore

M Moore Director

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THE FRIENDS OF H.O.P.E. (Company limited by guarantee and not having a share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2025

1 ACCOUNTING POLICIES

Accounting convention

The accounts have been prepared under the historical cost convention, in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Statement of Recommended Practice: applicable to charities preparing their accounts in accordance with FRS 102.

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The accounts have been prepared on the going concern basis. There are no material uncertainties about the charity's ability to continue.

Income

Income is recognised when received, together with any associated tax refund, except for income given for specific purposes where it is matched against the related expenditure.

Expenditure

Expenditure is recognised in the period to which it relates and is allocated to the appropriate cost heading. No material items of expenditure require apportionment across more than one category. Support costs are allocated between funds based on the corresponding income split in the period.

Fund accounting

2 LEGAL STATUS

The charitable company was incorporated on 9 October 1998 in England and Wales and was registered on 25 October 2000 with the Charity Commission in England and Wales. The registered number is 03647389 and the charity number is 1083028. The charity is a public benefit entity.

The registered office of the charity is 7 Bournemouth Road, Chandler's Ford, Eastleigh, Hampshire, SO53 3DA.

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THE FRIENDS OF H.O.P.E.

(Company limited by guarantee and not having a share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2025 (continued)

3
Gift aid reclaimed
4
HOPE PROJECTS
Grant funded activities
Fundraising
Support costs
Accountancy and independent examination
Donations
TOTAL INCOME
Grants
Total
Total
Unrestricted
Restricted
funds
funds
funds
funds
2025
2024
£
£
£
£
- 32,500
32,500
80,042
1,640
-
1,640
24,488
670
1,808
2,478
1
2,310
34,308
36,618
104,531
Total
Total
Unrestricted
Restricted
funds
funds
funds
funds
2025
2024
£
£
£
£
1,032 39,050
40,082
95,114
- -
-
495
- 87
87
356
1,315 4
1,319
629
2,347
39,141
41,488
96,594

No director received any remuneration during this or the previous year. During the year reimbursed expenses relating to project costs of £1,033 (2024: £1,022) were paid to one trustee.

During the year grants and donations totalling greater than £1,000 were paid to the following :

Ashwini - Association for health welfare in the Nilgiris

Viswa Bharathi Vidyodaya Trust

Gift aid recoverable
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CREDITORS: amounts falling due within one year
Trade Creditors
Accruals
2025
£
2,477
2,477
2025
£
1,727
840
2,567
2024
£
-
-
2024
£
-
1,255
1,255

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(Company limited by guarantee and not having a share capital)

THE FRIENDS OF H.O.P.E.

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2025 (continued)

8
UNRESTRICTED FUNDS
General funds
9
RESTRICTED FUNDS 2025
Health, education, farming and sustainable
tribal villages
RESTRICTED FUNDS 2024
Health, education, farming and sustainable
tribal villages
Funds
brought
forward
Income Expenditure
Funds
carried
forward
£
£
£
£
5,169
2,310
(2,347)
5,132
Funds
brought
forward
Income Expenditure
Funds
carried
forward
£
£
£
£
19,048
34,308
(39,141)
14,215
19,048
34,308
(39,141)
14,215
Funds
brought
forward
Income Expenditure
Funds
carried
forward
£
£
£
£
5,169
79,441
(65,562)
19,048
5,169
79,441
(65,562)
19,048

Farming and sustainable villages: Encourages farmers to convert to organic farming practices and to restore goodness to the soil, thus helping to protect the natural environment.

Education fund: The Nilgiris Adivasi Trust (NAT) and Friends of HOPE contribute to tribal school running costs and bursary support for students attending higher secondary schools.

HIV/Health fund: The funding for people living with HIV covers screening for both HIV and TB, counselling, vocational support and nutritional supplements.

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ANALYSIS OF NET ASSETS BETWEEN FUNDS
As at 31 October 2025
Debtors
Bank and cash
Creditors
As at 31 October 2024
Debtors
Bank and cash
Creditors
Unrestricted
Restricted
Total
funds
funds
funds
£
£
£
669
1,808
2,477
7,030
12,407
19,437
(2,567)
-
(2,567)
5,132
14,215
19,347
-
-
-
6,424
19,048
25,472
(1,255)
-
(1,255)
5,169
19,048
24,217

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