2024-12-31-accounts

HOPE AND HOMES FOR CHILDREN Registered Company Number: 04193179 Registered Charity Number: 1089490 TRUSTEES, ANNUAI REPORT AND CONSOIIDATED FINANCIAL STATEMENTS For the year ended 31 December 2024 hopeandhomes.org

TABIE OF CONTENTS Legal and Administrative Information Trustees. Annual Report and Strategic Report Independent Auditor's Report Consolidated Statement of Financial Aetivities Balance Sheets Consolidated Statement of Cash Flows Notes to the Financial Staternents

LEGAL AND ADMINISTRATIVE INFORMATION Status Hope ond Homes for Children is o choritoble compony limited by guorontee. It wos incorporoted on 3 April 2001 (Compony number: 041931791 and registered as a charity on 26 November 2001 Icharity number: 1089490). Founder Presidents Mark Cook OBE Caroline Cook OBE Patrons and Ambassadors Kate Adie OBE DL Mortin Bell OBE Mott Bell Rukhiya Budden Moriono Dohon Dome Kristin Scott Thomos DBE The Rt Hon The Lord Selkirk of Douglas PC QC Nick Hewer Alostoir Humphreys The Lady Jopling MBE Jay Jopling Gordon Mclnolly The Rt Hon Sir Donold McKinnon ONZ GCVO Natalie Pinkham Generol The Lord Donn()tt GCB CBE MC DL Rick Foulshom CMG David Furnish Jomes Whiting Cloire Wright Trustees and Directors Simi Dubb Poul Forthing John Good Richard Greenhalgh lon Hoslegrove Kristino Hedderly-Perez Maria Herczog Mortino Lorkin Girish Menon Chikondi Mpokoso Ruchiro Neotio Romesh Pormor Comillo Otto Anna Segall Zofio Sochonik Mike Thiedke (oppointed 1st Moy 2025) Chair (resigned 25th July 2024) (oppointed 1st Moy 2025) Choir (oppointed os Trustee ond Director15tJuly 2024; oppointed os Choir 25 July 2024) Treosurer (resigned 1st Moy 2025) (resigned 1st May 2025) (resigned 1st Moy 2025) member of Finonce, Auditond Risk Committee. o- member of Morketing. Communicotions ond Fundroising Committeq member of Progrommes Advo¢o¢y ond Reseorch Advisory Committee.- mern￿r of People Committee Senior Management Team (Key Management Personnel) Mork Woddington Chief Executive Brenda Kariuki Director of Global Advocacy (from 12h February 20241 Pete Gorrott Director of Globol Progrommes Toby Bourke Director of Global Morketing, Communic(rtions ond Fundroising Mark Shadrack Chief Operating Officer and Company Secretary Regl$tered Offl¢e and Prlnclpal Address The Guild, King Street, Wilton, Wiltshire, SP2 ORS Independent Audltor. Crowe U.K. LLP, 55 Ludgote Hill, London, EC4M 7JW Bankers Royal Bonk of Scotlond PLC, Porklonds, De Hovillond Woy, Bolton, Loncoshire, BL6 4YU Webslte.. more informotion oboutthe chority con be found (rt , ridhoni-

TRUSTEES, ANNUAL REPORT AND STRATEGIC REPORT ABOUT US Since 1994, Hope ond Homes for Children hos been working to stopthe institutionolisotion of children. We work oround the world to close the doors of orphonoges forever. We fight for every child to enjoy the love ond belonging of o sofe fomily home. As chollenges get tougher, we work horder- with children, for children. Becouse children should never be deprived of their liberty and sufferthe harms of institutionalisation, under the cloak of "care.. Our core reform speciolists set up community-bosed fomily SUPFX)rt services. Our policy experts promote stronger child protection laws. Our skilled social workers work directly with children to keep families together, to reunite them and to nurture new ones. Through notional reform ond internationol odvococyi we inspire global oction. We won't stop until we have consigned orphanages to history. Until every child, everywhere, has the chanceto thrive in a strong, supported fomily. WE ARE HOPE AND HOMES FOR CHILDREN Our mission is to be the catalyst for the global elimination of institutional care for children. Our vision is a world in which children no longer suffer institutional care. Our values are courage, excellence and integrity. Orphonoges confine ond regiment the lives of children in woys thot present egregious threats of obuse ond neglect. Whot is happening inside orphonoges todoy is impocting 5.4 million children with lifelong consequences thot impoct upon the next generotion too. Our work to support fomilies ond preventthe serK]rotion of children from them in the first place, ond when this con't be ochieved, helping to ploce children in olternotive forms of family core ond protection, hos yielded olmost 30 yeors of importont leorning. We hove used this learning to shope locol services, notionol policies ond internotionol commitments with much wider benefits. For example, in pursuing child protection ond care reform, we are seeing improved educational ond heolth outcomes for children, oll of which collectively contributeto improved chonces ond opportunities loter in life. Now is the time to build a consensus across governments, relevant agencies and important influencersthat orphanages ore no longer on occeptoble way of coring for children. We build this consensus by working alongside lik&minded organisations. Our collective efforts and resources will create momentum thot proves chonge con be successful (rt n(rtionol level in very different contexts. We FX)Sition child protection ond core reform os o humon imperotive, not only for those children forwhom it matters so much now, but olso for future generations. And we build partnerships with the private sectorto develop the kind of financing instruments required to secure the interest ond commitments of mony other countries in which we hove no presence. Armed with these financing instruments, wewill secure investors ond donors so that troction for globol reform genuinely begins to bite. We hove been o world-leoding outhority on elimin(rting orphonoges ond reforming child protection ond core systems in mony countries over 30 yeors. Throughout this journeyi we hove scrutinised the evidence. We hove morsholled our front- line experience, ond we hove listened to children ond those who core forthem. Our unique ochievements ond understonding hove deepened our well of hope forthe future of children. It is o stubborn, fierce hope thot connot be exhousted becouse we hove seen what we ore COF)oble of, ond It drives our belief in whot we con still ochieve, no motter how tough the chollenge. Our mission is cleor. Its purpose will not be denied.

WHAT IS THE PROBIEM THAT NEEDS SOLVING AND WHY? Orphonoges ore unnecessory becouse the vost mojority of children confined within them ore not orphons. This is true for oll the countries we hove worked in, ond the mony countries our portner orgonisotions work in. Indeed, numerous studies suggest this is the cose globolly. Mony children ore ploced in orphonoges, not because they ore orphons, but because their fomily is poor,. they foce discriminotion or because they hove o disobility. This confinement punishes them for o second time. Once confined in orpharK]ges, many suffer abuse- including rape and torture- from some staff, adults who poy for occess to them, ond from some of the children they shore their confinement with. The neglectthot mony more children confined in orphonoges suffer con be $0 significontth(rt it horms the development ond structure of their broins, especially for babies. Stigma against children confined in orphanages is common and a cause of isolation and exclusion. Orphonoges expose children to heightened risks of trafficking, ond in the worst coses, they ore the octuol OPF)orotus through which children ore exploited for lobour, fundroising, even for their body ports ond for sex. Current estimotes suggest there ore oround 5.4 million children in orphonoges globolly. Butthis is generolly occepted to be o significont under-estimote. In mony countries, rK)or regulation meons thousands of orphonoges operote with no registration and no oversight. So the sheer scale of children in confinement remains unknown. And millions more children ore vulneroble to being seporoted from their fomilies ond put into core. More thon five million people died os o result of the Covid-19 globol pondemic, most of them odults, mony of them porents coring for children. The Loncet estimotes thot for every two adults who have died, one child has lost a parent or primary caregiver. Vulnerability is deepening among mony fomilies ond communities which undermines their copobility to core for ond protect children-. 120 million F)eoplewere plunged into extreme FX)verty during the course of the pondemic. This is the first timethis figure hos octuolly risen in the lost 27 years, ond it is likely to continue growing. Teenoge pregnoncies increosed dromoticolly during lockdowns in mony countries. Often young people were confined with obusers, with grievous consequences, ond mony more children oreyetto return to the clossroom, giving rise to o new generotion of so<olled 'ghost children,. We are leoning into o globol crisis of core thot is olreody upon us. And it is not only importing the current generotion of children ond young people, but itwill impocttheir cowbility in loter life to core forthe nexL But is doesn't hove to be this woy. Orphonoges ore unnecessory ond there is olwoys o better olternotive for children. OUR MANDATE We know thot children ore hoppier, heolthier ond more successful when they grow up in o coring fomily environment. They tell us all the time. And we can prove it with data too. One of the largest orphanages we have ever closed was in Rwanda. 600 children.we ossessed them otthe time we helr)ed to tronsition them into olternotive fomily core orrongements, ond then re-ossessed them ot six-month intervols. Forthe under sixes, otthe time we transitioned them, they were scoring between 52/0 and 59% against where they should have been fortheir age across their language ability, their motor skills, self-help ond cognition. In just 18 monthsthey were scoring between 98°A ond olmost 100/0 of where they should be. We hove doto like this from mony of the countries we work in, demonstroting how loving fomily core con unrovel the horm inflicted by an orphanage and help children to catch upto where they need to be. This is proof that we really can change the world for children. And we reolly should. The UN Convention on The Rights of the Child is the mostrotified convention on the plonet. It doesn't simply recommend thot children should grow up in o fomilyi it obliges usto toke responsibility for moking thot hoppen= Convinced thot the fomilyi OS the fundamental group of society ond the noturol environment for the growth ond well- being of all its members and particularly children, should be Off0￿ed the necessaryprotection and assistance so that it con fully assume its responsibilities within the community, recognizing thot the child, ft)r the f(Jll and hormonious development of his or her personolityi should grow up in o family environmen¢ in an atmosphere of happiness, love and understanding.

OUR STRATEGY Despite the progress we ore moking, thereremoins enormous resistonce to closing orphonoges. Portly this is because there is o lock of oworeness of the horm inflicted by orphanoges, or of the olternotives to them. Portly this is because of the vested interests ossocioted with them. In oll coses, ￿ is the result of o lock of occountobility to children ond young people. This lock of occountobility is the underlying couse thot sits beneoth mony of the reasons why orphonoges exist in the first place. If society were truly accountoble to children, we would not deprive them of their liberty by confining them in orphonoges. We launched our new strategy in 2022. The timeto change is now. We wantto invest all our effort in working alongside outhorities to octuolly deliver the chonge thot is needed for children. This requires us to build o consensusthot orphonoges horm children. Such o consensus must hove genuine occountobility to children ot its very core. This growing consensus needs to include multi-loterol orgonisotions such osthe UN, EU ond Africon Union. It must be octioned by o groundswell of influentiol governments oround the world, committed to implementing reform, locking progress in with legislation and influencing other countries to do the same. Itwill be a growing consensus that will be reflected in the rK)licies of influentiol donors ond funding orgonisations, in woysthot will help more countries to reody themselves for reform. This growing consensus will be recognised os o priority, globolly¢ ocross oll sectors ond sections of society- And it is thi& thot will demonstrote o globol step chonge in occountobility to children. SO OUR AIM IS THAT: by December 2030, worldwide, we will be approaching a consensus that orphanages are an unacceptable way of looking after children. OUR STRATEGIC OBJECTIVES Working as a catalysL we will identify, convene and develop strategic partnershipsthat will, by December 2030.. Complete the elimination of orphonoges in four countries, ond moke meoningful progress in delivering notionol child protection and core reform in this regord in o further five countries, while coordinoting this progress with partners in 11 countries (in which we will have no presence) to build international momentum and proof of concept to demonstrote thot chonge is possible regordless of nationol context Estoblish ond horness child protection ond core reform os o humon imperotive in development progromming ond human rights monitoring, toward securing significant commitments to implementing that reform across a growing number of countries including those in which we, os well os portners, oper(rte ond influence. Put in place intern(rtional financing mechanisms that will SUPFK)rtthose countries that need itto help them prepare for reform and ultimately committo it. We will continue to push for legislotion that prohibits support for orphonoges ond redirects ittoword locolly developed, scalable solutions that will drive reform forwa￿￿.

OUR THEORY OF CHANGE- NATIONAI REFORM There is no one-size-fits-oll solution to delivering child protection ond core reform ot notionol level. Thot is why our opprooch is highly odoptoble, demonstrating thot reform is possible ocross o diversity of contexts. This is how we reform on entire country's child protection ond core system- diolling up or down each of our four pillors depending on locol conditions. Political Will Governments don't just need to committo reform, they need o vision for wh(rt thot reform should look like. This brings the clority of purpose needed to shope plons, budgets ond legislotion within the national context. This vision linkswith ond fully integrotes child protection ond core reform ocross relevont systems, including heolth, education, the judicioryond sociol services. Sustoining reform requires leodership ocross governments ond from one odministrotion to the next, to ensure active commitment overthe long term. Political will is especially important in overcoming widespread resistance to ond feor of chonge. For exomple, the lorge workforces ossocioted with orphonoge systems ond orphonoge economies will be concerned obouttheir jobs in the context of reform. Hoving o cleor vision for what reform looks like should help everyone understand thatthere are important new roles they can fulfil in preventing family separation and in supporting children to tronsition out of orphonoges into fomily core. Knowledge and Know-How Not only is every country different, every child is different. Listening to children's views ond incorporoting these in the development of the services they will benefit from is criticol in successfully moving from orphonoge to fomily-bosed core systems. Knowing why families break down, which children are most affected and why, and what communities can do to preventthis ore crucial to designing ond implementing prevention ond reunificotion services ot scole. Pilot projects ore needed to show how this con work in eoch context And the informotion they yield strengthens the cose for reform while providing us with a baseline against which to judge success. Capacity Children ond fomilies foce complex, different chollenges,from food insecurity, through housing problems, to disobility. Orphanages are routinely used by social workers and medical practitioners as a one-size-fits-all solution, regardless of the chollenge. Consequently, the skills ond copobility of key stoff to develop olternotive fomily-bosed solutions ore often obsent. To chonge, countries need to know whot skills ond expertise they hove, which ore most relevontto the reform process, who has them and howthey can be further developed and knowledge shared. Countries also need an accurate view of the copocity of existing systems, especiolly cose monogementsystems, which ore the bosis upon which decisions ore token oboutthe services thot individuol children will benefit from. As olwoys, the voices of children in these decisions are important.And so the development of and training in locally appropriateways of ensuring the participation of children is cruciol. Financing Budgets for reform are too often calcul(rted on the basis of expense ratherthan investment. Consequently, financial considerotions ore skewed toword cost rother thon what isoctuolly being bought- improved heolth, educotion, wellbeing ond whether or not thot represents volue for money. Budgeting for reform must not become detoched from the outcomes it is seeking to deliver- this is the only way we can assess cost-effectiveness. In the initial stages of reform, more money is needed to sustoin the existing system while developingthe new one. Butthis generotes o sociol return on investment.As the funds concentr(rted in orphonoges ore groduolly unlockedthrough tronsitioning to the fomily-bosed care system, they can be increasingly allocated to preventing family breakdown and separation, and in support of olternotive fomily services. And that's how odditionol funding con be groduolly reduced. Rather thon oiming solely for cost reduction, moximising ovoiloble funding for fomilies leodsto better outcomes formore children,ocross more generotions, which will be more cost-effective for society over the long term.

PUTTING CHILDREN AT THE HEART OF OUR WORK Children hove unique understondings of their own childhoods ond of the circumstonces in which they ore living. We hove recognised this from the very beginning and have always soughtto listen to them. Over the years, they have been consistent in the viewsthey express to us.. they do notwont to be confined in orphonoges", they wont to live in o loving, sofe fomily or coring community setting. It isthrough listening to children thot we hove formuloted our mission ond olso shaped our approach to fulfilling it This is important because if society were genuinely accountable to children, it would not be octively depriving them of their liberty by locking them up in orphonoges. Accountability As we implement our strotegy¢ we will ensure thot the vo of children ore heord, ond thot where we ogree to oct upon whotthey ore telling us, we will be held occountoble for IL One ofthe woys in which we will seek to ochieve this will be through Our Voices Matter. This initiative commits us to regularly meeting with children, listening tothem, making decisions with them ond reporting bock to them on progress. We hove specific plans in 2025 to increose our occountobility to children ond young people by strengthening the ronge of children's voices ond the methods by which children and young people can speak to HHC nationally and internationally. Safeguarding Listening to children generates obvious dividends by ensuring more appropriate and effective care solutions for them, but it olso improves sofeguording. Children know wh(rt mokesthem feel sofe ond whot frightens them. Not being oble to voice these things is one of the most significont enoblers of their exploit(rtion, obuse and neglect. So os o fundomentol port of our approach to safeguarding, we continue to develop opportunities to listen to children through informal group sessions, questionnaires ond by ensuring thot children ore consulted on decisions thot will offect them. It is by listening to children thot our orgonisotionol culture continuesto drive effective sofeguording policies ond systems. We hove o robust orgonis(rtionol sofeguording structure that hos been developed overthe yeors, ond we continuolly review our policyi proctice, ond sofeguording culture in orderto ensurethot it is being strengthened ond improved. Our opprooch to sofeguording reflects our mission with the well-being of children (rt the heort of our work, so os well os o set of robust policies and clear reporting procedures we also place great importance on our participation work with children and young odults ocross the orgonisotion. This ensuresthot the voices ond opinions of children ond young people on their life, ond the services ond support they receive, ore heard ond thot they con influence the shope of progrommes ond roise issues affecting them. We have a full-time global safeguarding lead who works with a network of safeguarding focal people from the countries we operate in, ond from our rKJrtners, overseeing troining, incident reporting, inductions ond benchmorking. Regulor meetings with them ensure thattheir insights, concerns ond recommendotions ore incorporoted into the regular reviews of our safeguarding systems. Participation The way in which aid is administered can often run counterto the particip(rtion of children and strengthening of occountobility tothem. This is because of the power imbolonce thot exists in fovour of those who determine what thot old should be used for, who should benefit from IL ond how. This results in old being'done, to people. In implementing our strategy, our approach will be to work with our partners, including funders, local authorities, our own country offices ond other NGOS to oddress those power imbolonces soth(rt children, those who core forthem ond those who represent their interests ore emF)owered to do so more effectively.

STRATEGIC REPORT: WHAT WE ACHIEVED IN 2024 ed parental care and installed in a residential institution, now are safe in their own loving family. The goals we set ourselves for 2024 and our progress against them: Priority 1: We will prioritise our national impact by continued delivery of programmes in Romania, Moldova, Rwanda, and Bulgaria, targeting the closure of institutions, net reductions in the number of children in institutional care, and policy changes. We will also implement child protection and care reform models in South Africa, Ukraine, India, and Nepal which help to secure the political will to drive national change. In Romanla we supported the closure of 6 instwtutions, prevented the seporotion of 656children from their fomilies, ond tronsitioned 233 children ond young odults from institutions. elebroted Buchorest Sector 3 ond Sibiu county being institution-free. In Bulgarla, we hove supported the of one of the lost four remoini hildren's institutions despite the lock of o permanent government While the actual closure of these institutions was delayed, we supported the transition of100 children ond prevented o further159 children from being sepor(rted from their fomilies. In Moldova, our partner CCF prevented 131 children from family separation, and supported 79 children outof institutions. The three remoining lorge-scole institutions sow 0 33/0 reduction in the number of residents. Ourteom in Ukralnecontinue to display incredible fortitude in helping especiolly vulneroble children ond fomilies, deoling with troumo ond keeping fomilies together providing cose monogement supportto 3,443 children ond providing counselling, theropy ond moteriol support to o totol of 6,367 children in the post yeor. Since the stort of the wor in Februory 2022, 0 totol of 40,577fomilies with 69,113 children received ossistonce from Hope ond Homes for Children, os we delivered emergency moteriols ond psychosociol support ond to provide support to children left without porentol core ond fomilies with children (rt risk of seporotion. We olso signed on ogreement with the Department of Education of the Bucha city council and a construction company forthe refurbishment of premises to creote o rehobilitotion centre for children with disobilities. We worked with S institutions to chonge their model ond 97 children were supported into fomilies, ond 2,492 children prevented from seF)orotion from their fomilies or institutionalisation. In Rwonda we prevented the serK]r(rtion of more thon 345 children from their fomilies ond transitioned 9 children ond young odults with severe disobilities out of institutions ond into loving fomilies. Our teom ron o joint survey with government to identify the lost remoining unregistered institutions- finding o further 6 with 128 children in them. The teom ore developing o plon to work with these to close or tronsform. In SouthAfrl¢q thanks to our work os the key knowledge wrtner of the governmenLconsideroble progress hos been made in advancing towards national commitmentto care reform as a result of the work done within The Presidency Notional Strotegy for Acceleroted Action for Children INSAACI ond its follow-up workshops ond invitations to submit written inputs under the 10 selected Accelerator Actions In totol, 104 children were tronsitioned ond o further118 children prevented from being separated from their families. In Indla, with our portner CINI, more thon 400 children were SUPFX)rted to stoy with their fomilies while the moin focus of the team was putting in place the groundwork to scale up of state efforts totransform care provision, especially in inclusion for children with disobilities. Regrettoblyi os of Jonuory 2025, USAID hos pulled the funding which hos undermined the work thot wos being don

In Nepal, supporting our portners Forget Me Not ond The Himoloyon Innov(rtive Societyi 15 institutions were closed in 2024 by the focol municipolities in Kathmandu Volley following troining, sensitisotion ond lobbying by the teom over the lost three yeors. In totol,134 children tronsitioned from institutions. The first foster core pilot hos resulted in 52 potential foster carers being trained. In Kenyo, we are working to demonstrate whattransformation of the child care system looks like at the county level in Nokuru. We shared our know-how ond expertise in promoting quolity interventions ond systems change with over 2.100 profe$slonal$ thot we troined over the course of the yeor, SO% oheod of our torget. We hove developed o new HHC Advisory Services proposition thot will help us shore ourtechnicol know-how ond experience with like-minded F)Ortners in odditionol country contexts globolly. Priority I We will drive national reform by working to establish the strengthening of child protection systems and child care reform as a turnkey issue within priorities found in the sustainable development goals. 2024 was a year of impact, collaboration, and progress. Our advocacy hos not only shaped policies but also empowered children ond young people to be ot the forefront of change. We hove built up o resperted position in the globol movement odvocoting for child protection ond core reform. We ore recognised forthe volue thot we ploce on working colloborotively* establishing consensus ond our role os o convenor of importont conversations. Whilst the wealth of our progrommotic experience ond expertise is our unique selling rM)inL it is our obility to tronslote thot technicol knowledge into torgeted opprooches to policymokers thot ensures th(rt we con exert losting influence ond impocL 2024- A Year of Advocacy and Impart It hos been o yeor of tremendous progress ond impoct in our globol odvococy efforts. Through strotegic portnerships, policy influence, ond grossroots engogemenL we hove strengthened our position os o leoder in child protection ond core reform. Our work hos sponned multiple regions ond internotionol institutions, driving meaningful change for children and families worldwide. Globol Advocacyand Policy Infiuenct In 2024, we made significant strides in influencing global policy on child protection. We octively porticipoted in the Violence Agoinst Children (VAC) Interministeriol Conference, where we provided o ministeriol speoker from Nepol ond signed onto o Fromework for Action on Child Protection System strengthening. This included o strong commttmentto the eliminotion of institutionolisotion. The conference successfully connected VAC ond core octivists, with government pledges-such os those from the UK ond Bulgorio- providing voluoble odvococy leveroge for future reforms. We olso deepened our colloborotion through the Tronsforming Children's Core- Globol Colloborotive Plotform, ensuring joint odvococy efforts ond sector-wide transparency. Our positioning group continued to shape the global narrative, particularly in linkirvJ our workto gender equality ond the rights of women ond girls. In Afrlco, we undertook o structural review ond rebronding of the Working Group on Children Without Porentol Core (now Family First for Children Without Porentol Core- FAFICA), ensuring o stronger ond more focused opprooch. Our learning mission to Rwanda and Kenya fostered deeper engagement with the African Committee of Experts on the Rights ond Welfare ofthe Child IACERWC). Asia has been a hub of dynamic advocacy this year. The USAID-funded Children and Families Together (CAFT) project in Indio sow us estoblish o dedic(rted odvococy working group with project partners, setting the stoge for impoctful work in 2025 ond beyond, despite the subsequentterminotion of the CA￿ project by the US odministrotion. Our BICON roundtable in Nepal broughttogether over100 participants-including care-experienced young people, government representotives, ond civil society-reoffimiing the power of BICON os o plotform for change. We olso secured the Nepal government's porticipotion in the VAC summit ond ployed o key role in influencing their commitments on alternative care. A particular highlight was supporting a care-experienced young person from Nepal in securing o position on the Globol Core Leovers Council, strengthening youth representation on the internotionol stoge. C¢ynmonweolth Advococy. Our influence within the Commonweolth hos grown substontiolly. In June, we co-hosted on event with the Commonweolth Secretoriot otthe UN Conference of Stotes Porties on the CRPD, where we showcosed our work on disability rights and the Kigali Declaration. Atthe Commonwealth Heads of Government Meeting (CHOGM) In Samoq we contributed to o groundbreoking side event on the Kigoli Declorotion-securing Foreign Secretory Hon. Dovid Lommy os o keynote speoker ond ensuring th(rt children were octive porticiponts, o first for the Commonwealth. Additionally, our advocacy played a key role in reaffirming commitments to the Kigali Declaration on Child Core ond Protection Reform within the CHOGM communiqué. 10

Europe and the E￿.We successfully odvoc(rted forthe inclusion of institutionolisotion ond child trafficking in the EU Anti-Troff icking Directiv￿m0rklng the first time this link hos been formolly recognised in on EU document. Furthermore, we strengthened ties with the Ukroine Coordination Centre ond ensured civil society representotion in key discussions in Kyiv. Our work influenced the inclusion of care reform language in the 2024 Ukraine and Moldova Europeon Commission Enlorgement RerK)rts, ond we led on EU occession ond odvococy training for hAoldovo's Children's Rights Alliance. Unlted Klngd¢)m - Our UK odvococy efforts reoched new heights in 2024. We successfully positioned HHC os o key advisor to the Foreign, Commonwealth & Development Office on childcare reform. A major breakthrough came when we secured the Shodow Foreign Secretory os o chompion for globol childcore reform, making it his priority internotionol development issue. This hos loid the groundwork for o significont compoign set to launch in eorly 2025. To ensure long-term sustainability, we established a cross-party parliamentary network on care reform and engaged UK ombossodors in our progromming countries. Chollenges remoin in novigoting on unstable old sector, but we continue to leod with resilience ond strotegic influence. Unlted Natlons Advocacy- Our odvococy the United Notions yielded significont results. We led efforts ot the 2024 UN Humon Rights Council Annuol Doy on the Rights ofthe Child, ensuring references to core reform ond core leovers were included in the final resolution. Our two side events in Geneva were well attended, further cementing our leodership in this spoce.A mojor milestone wos ochieved in Romonio, where HHC supported the first-ever child-led reportto the UN, empowering children to hold their government occountoble. This initiotive sets o precedent for greater child particip(rtion in policy advocacy. Priority 3: We will work to unlock the financing needed to win government commitments to nationol reform and progress the meaningful implementation of this. We will work closely with the private sector to tap into its expertise and influence. In the European Union, we achieved significont rK)licy wins, securing the inclusion of children without porentol core in Ukroine's e50 billion SUPF)Ort pockoge under the Ukraine Fo¢ility Regulotion. The inclusion of core reform longuoge in the 2024 Ukroine and Moldovo EC Enlorgement RerK)rts, increosesthe likelihood of finonciol supr)ort for core reform os F)Ort of the occession process. In particular, the European Commission published o proposol for o Regulation on Reform ond Growth Agenda for Moldovo under which the country will receive e1.8 billion. Amendments we prepored with our portner CCF Moldovo, moking the cose for finoncing core reform, secured endorsement from Moldovon ond internotionol civil society orgonisotions ond were included in the European Parliament position atthe end of the year. In Rwondo, the government hos continued to provide finonciol SUPFX)rtto the childcore reform ogendo including child protection ond welfore officers who implementthe inclusive childcore reform ot the community level, finonciol support for transitioning children ond young odults with disobilities into fomily-bosed core, ond prevention of institutionalisation of abandoned babies under six months. Our sustained advocacy and collaboration with the Government hos helped to ensure the continuity of this funding. 2024 sow the celebration of the first-ever Notionol Foster Core Doy. The Government hos committed to moking this an onnuol event, with funding from public resources and contributions from partners, further highlighting the growing recognition of foster care as a vital component of childcore reform in Rwondo. We hove ployed on octive port of the Leadership Council of the Homecoming Project- designed to positively influence the church going community in the UK ond Irelond in reviewing howthey support overseos orphonoges. A Homecoming study in 2024 reveoled tTrKJtthis community in the UK gives £500m o yeor- o clearly significant funding flow that unfortunately helps keep children in residential institutions. As part of Homecoming, we are seeking to shift this flow by developing understonding ond encouroging the UK'S Christion community to strengthen family core options. We are on the cusp of significant milestones in countries where support from funders has enabled us to demonstrate better olternotives for children.. When we started working in Romania, more than 100,000 children were confined in the state orphanage system. We now hove thot down to less thon 1,500 children. We hove justo few hundred children left to tronsition in Rwondo, 900 in Moldovo ond onlythree institutions leftto close In Bulgorio. Our opprooch works. We're building commitmentto n(rtionol reform in Indio, Nepol, South Africo, ond Kenyo. 11

PLANS FOR FUTURE PERIODS During 2025 we will be undertaking an evaluation of progress on our strategy and an assessment of the learnings and odoptotions needed. In the meontime, our plons for2025 mointoin the full ombition of the strotegy but reflects our lotest view of timelines ond steps required. Strategic Objective 1: N<rtional Reform Close 26 institutions. transition more than 1,700 children back to family care and prevent more than 3,000 children from belng separated from their families througtrL' Continued delivery of programmes in Romania, Moldova, Rwanda & Bulgaria, targeting critical path issues specific to each countryi leading tothe closure of institutions, net reduction in the number of children in institutionol core, ond policy & legisloticn chonges in line with our roodmop. Leveroge our roodmopto implement child protection ond core reform models in South Africo, Nepol & Indio which oddress key issues in eoch country to secure ond sustoin the politicol will to drive notionol chonge. Provide bespoke troining ond technicol support in the demonstrotion of core reform ond tronsformotion in Nokuru county in Kenya. Providing psychosociol ond m(rteriol support in Ukroine while golvonising government oction to reform child core systems and working to tronsform six residentiol institutions Strategic Objective 2: Human Imperative Develop new partnerships and strategically utilize existing partnerships (e.g., Transform Alliance Africa, BICON, BCN, Child Rights Connect) to extend influenceto select additional countries and a broader group of agreed 'early adopter, notions. Strengthen advocacy within UN treaty bodies, ASEAN, EU, African Union, and the Commonwealth, using thatto improve the policy environment for core reform os o humon rights priorityi- ond odvonce core reform in humonitorion settings ond sociol protection. Leverage the UK Foreign Secretary's campaign to drive global momentum on funding flows and policy commitments. Develop our response to the ropidly growing opportuntty forour global odvococy in Africo. Develop ond launch regionolly focused odvococy compoigns for Eostern Europe ond Africon countries in 2025. Use the 'Fomilies Not Instttutions" roodmopto drive reform conversations, including digitol occessibility ond integrotion with strotegic messoging. Complete & publish the results of the roodmop index pilots in Bulgorio & Jhorkhond. Strategic Objective 3: Finaneing Develop odvococy messoging ond plon to engoge mojor donors lincluding foith-bosed orgonisotionsl to influence funding decisions and narratives towards care reform (Back to Family) and away from institutional care. Identify OPFX)rtunitiesto influence finonciol institutions, including the regionol development bonks ond theworld Bank through o thorough mopping of engagement opportunities. Explore strotegic portnerships with governments ocodemio, ond peerorgonisotions to influence the development of o dedicoted pooled funding mechanism. Actively leverage external events, networks and partnerships lincluding with donors and the private sector), developing positioning thattaps into funding, changesfunding flows and accelerates catalytic change by colloboroting & shoring our know-how & roodmop. 13

FUNDRAISING & COMMUNICATIONS Strategy and Approach In on increasingly chollenging context for internotionol development fundraising, we ore proud of mony successes in 2024. These include the excellent results from the launch of our Back To Family proposition. Back To Family is an effective and emotive orticulotion of our mission ond our worl ond this messoging is now firmly embedded in oll ourcommunicotion including our first ever sustoined investment in sociol medio odvertising. Using this new communicotion ond ossocioted investmenL we attracted more than 2,(X)O new donors from across the world, and were selected as one of the three chorities SUPF)Orted by The Times ond The Sundoy Times Christmos Appeal 2024. We olso secured significont gronts for our work in Romonio, Ukroine ond Africo. In the UK, building on our strong bose of relotionship fundroising, we benefitted from the finonciol support of 40 unique corporote orgonisotions ond o further59 trusts ond foundations. In oddition, we nurtured relationships with existing philanthropic individuals, whilst investing resource in building our future philanthropy pipeline, and maintained our programme of individual giving fundroising, focusing on regular giving. We received donotions from 4,285 individuals in 2024, on increose of more thon SOY? compored to the previous yeor Our primary gool remoins to build o more resilient ond sustoinoble income portfolio, ond we hove reshoped our investment in marketing, communications ond fundroising so thot we con investto expond our funnel of engogemenL drowing in support from substontiolly more peopleocross multiple territories. We hove developed ond lounched 'Bock to Fomily'_ our strong ond simple proposition- bocked by stories ond messoges which creote urgency ond inspire oction, ond which will enoble usto ocquire new support econ ert into income. Fundraising Standards Our fundroising complied with the fundroising codes os prescribed by the Fundroising Regulator, of which we remoin o registered member. We olso continued to prioritise the strengthening of our proctices related to doto protection lows, porticulorly the UK Generol Doto Protection Regulotion. We received no subject occess requests whilst continuing to promote our Privocy Policy ond offer easy opt-outs from communic(rtions os well os the option to ogree specific communications requests and / or preferences d￿ectlY with our team. Similarly we continued to pay special attention to treoting SUPF)Orters in vulneroble circumstonces with the utmostcore. We received 16 comploints in 2024 Icompored with 18 in 2023). We continue to work hord to minimise complaints ond toke exceptionol core to communicote sensitively ond oppropriotely with our supporters. To SUPFX)rtthem in their endeovours, for example where individual or groups of supporters are voluntarily raising funds on our behalf, we offer bespoke help with the use of regulated plotforms (e.g. Just Givingl, forthe collection of funds. RISK MANAGEMENT AND INTERNAI CONTROIS Our strategy sets out our vision, mission, volues ond strategic oim. With the erodic(rtion of institutionol core of children ot the heart of our activities and a need for innovative solutions to deliver reform, risk is inherent in our work. Through our governonce fromework, we seekto encouroge prooctive, well-monoged toking of risk to deliver business objectives ond embedding risk monogement in doy-t(Fdoy operotions. Therefore we hove developed o fromework to identify, onolyse ond monoge risks ot o series of levels within the orgonisotion- strotegic, process ond project This fromework olso oddresses residuol risk ond ensures it is set ot acceptable levels for the organisation. The Boord hos ultimote responsibility for overseeing risk monogement forthe orgonisotion os o whole but recognises thot oll stoff ond volunteers ore criticol in implementing the risk monogement process. The Senior Monogement Team reviews risks ot its meetings os well os monitoring externol developmentsthot moy impoct on the orgonisotion. It hos systems ond procedures to mitigote the risks identified from operotionol octivity os well os procedures to minimise impoct should ony of the risks moteriolise. Risk monogement is o stonding item (rt eoch of the meetings of the Finonce Audit ond Risk Committee, where any new risks or material increase in risk is discussed and raised at the Board of Trustees, if necessary. 14

The strategic risks identified through this work, ond on outline ofthe mitigotion plans, ore.. K•y Rbsk Outline of Mitigation Plan Loss of impoct ondlor progress on reform in key progromme loc(rtions due to shifting politicol ond sociol priorities. Continueto tAJild public oworeness of, ond support for, child core reform through communic(rtions octivities centred on our Bock to Family messoging. Continueto tAJild connections ond chompions with different porties ond structures, including securing government commitments to both reform ond the funding of reform. Use our Roodmop to moke the cose for relevonce of core reform in different topics, including links to the 9Jstainable Development Goals. Work to bring civil societytogether to deol with institutions ond bod octors, influencing beyond those who ogree with us. Include funders in the conversotion ond work with them to convene o wider group of donors. strengthen copocity ocross our country teoms to drive notionol odvococy priorities. Gops in copocity ond copobility leoding to inobility to fully execute the strategy and business plan. Continue to evolve our opprooch to wellbeing, leveroging our internol support network ond continuing to deploy mentol heolth oworeness troining. Review ond where necessory moke oppropriote resourcing adjustments, including roles, development plans and training in order to be 'fit for purpose, to deliver on our plon& Develop our approach to leadership, performance and individual mandate so that oll of ourteom members con thrive. Succession plons for key roles reviewed by our People Committee. Inabilityto secure the level and type Continueto invest in donor ond income ocquisition, bosed on on opprooch of li) of income required for usto deliver owing our space with o strong ond simple proposition (Bock to Fomily),- lil) the level of progrommotic feeding the funnel through stories and messages which inspire action, acquiring implementation, research and new SUPF)orL and (iii) converting that interestto income. odvococy needed os port of our strotegy, including investment in MCF and organisational infrostructure. Short-term and / or unanticipated income shortfolls creating the need for short-notice expenditure cuts which lead to issues in implementotion ond or meeting gront funding conditions. Recover the drop in free liquidity in 2024 through a strong startto 2025, and mointoin our medium term plon to buildtowords torget levels to provide greater resilience. Mointoin ond monitor our forecosting processes, improving medium-term visibility ond reducing bios to provide high quolity income signols, ollowing prompt ond decisive octionsto be token in response. Staff burn-out Build on our successful UK stoff survey ond use this opprooch globollyto identify key issues ond OPFX)rtunities for supr)orL Regulor focus on key UK stoff survey actions, including wellbeing support. Prioritise orgonisationol worklood ond moke cleor, choices which ore strategically aligned and manageable within capacity. Where wssible, investselectively in oddttionol resilience ond copocity Deoth or serious injury to o stoff member due to a security issue Continueto operate security protocols in high-risk geographies. Embed our cross-orgonis(rtionol security principles ond proctices. Child protection incident directly involving an HHC member of staff or o portner. Roll-out and embed updated safeguarding policy in each country programme, including culturol ospects ond reporting. Strengthen independence and sustainability of Our Voices Matter 15

K•yR Financial fraud, corruption or bri Continueto embed and review policies, procedures, controls and training in key or go • Fin •Dep Theft / leakage of lor dato or Continue to embed Dato Protection troining. onduct ossuronce process on su STRUCTURE, GOVERNANCE AND MANAGEMENT Structure Hope ond Homes for Children is o choritoble compony limited by guorontee. The Articles of Association, omended in July 2021 to adjust the trustees, term of office, set out the objects ond powers of the orgonisotion. The Chority is governed by o Board of Trustees which hos legol, finonciol, ond monogeriol responsibility forthe chority. The trustees constitute directors ofthe choritoble compony for the purrK)ses ofthe Componies Act 2006 ond trustees of the chority forthe purposes of the Charities Act 2011. Governance New trustees ore oppointed ot duly convened meetings for o period of three yeors ofter which they ore eligible for r election for o further three years. The Board hos adopted formol procedures for the recruitment, selection, ond induction of new trustees ond re*lection of existing trustees which ore monoged by the People Committee. The terms of reference for the People Committee include reviewing the size, skills, diversity, structure, ond effectiveness of the Boord, ond moking recommendations for ony chonges. The People Committee reviews trustee condidote opplicotions fortrustees ond, ofter o thorough selection process, puts forword recommend(rtions of suitoble condidotes tothe Boord. Following the oppointment of new trustees, on indurtion progromme is orronged which aims to give the individuols the informotion ond tools they need to fulfil their legol obligotions os well os to ploy on effective role on the Boord. The induction involves reading material, access to staff and visitsto the offices in the UK and abroad. During their term of off ice, trustees ore offered opportunities for ongoing troining eitherthrough specificolly orronged sessions or recommended reoding lists, training courses ond webinors. The Boord of Trustees comprises o minimum of three trustees with no moximum limit The trustees meet five times o yeor when they consider the progress ond chollenges towords successful str(rtegic delivery of Hope ond Homes for Children, os well as governance matters. Formal deleg(rtion for certain areas of work has been given to four su&committees which report bock on their proceedings to the full Boord= Finance, Audit and Risk Committse (FARC) - which oversees the organisation's financial position and performance, forecosting, reporting ond the externol oudit process. FARC olso octs to ensure thot the orgonisotion prooctively identifies ond monoges risk ond operotes in occordonce with relevont regulotory ond legol requirements ond in line with best practice regarding the governance of the charity. Pe¢wle Commlttee (PC) - which oversees the Boord structure ond composition (including sub-committeesl, leods Boord and CEO succession planning and recruitment and oversees remuneration policy and key contractual terms for the Senior Monogement Teom. The People Committee olso oversees our opprooch to equityi diversity ond inclusion to drive on equitable, diverse ond inclusive culture ocrossthe orgonisotion. programm￿ AdV￿0¢Y and Resear¢hAdvis¢)ry Commlttee (PARAC) - which oversees our sofeguording policy, procedures ond reporting ond ossesses progress ogoinst our progrommes, odvococy ond reseorch strotegies, 16

discussing issues impocting the delivery ofthe strotegies ond providing odvice ond recommendotions to the Senior Monogement Teom and the Boord. Marketlng. Communications and Fundralsing Committee IMCFC)- which provides oversight for the sustoinoble resourcing of our mission through income ond oversees how we externolly promote ond communicote our work. The Charity Governance Code Hope ond Homes for Children tokes its governonce responsibilities seriously ond oims to hove o governonce fromework that is fit for purpose, compliant, and efficient. In 2017the Charity Governance Code was launched, and we continue to use the Code os o tool to support o review of our governonce structures ond consider the woys in which the orgonisotion ond its Trustees currently opply the Chority Governonce Code's seven principles ond recommended proctice. Following on independent review of our governonce orrongements in 2019, we octively oddressed the diversity of our Board in 2020, ond this remoins o focus. We also refreshed our sub-committee terms of reference ond enhonced key Board processes and information flows. The Charity Governance Code was refreshed in 2020 with key changes to the principles of Integrity ond Equolityt Diversity ond Inclusion (previously Diversity). In response to this we developed o Diversityi Equity ond Inclusion position st(rtement ond oction plon, ond we refreshed ond recommunicoted our whistleblowing policy throughout our organis(rtion. Management The Board has delegated the day-t(Hlay management of the organisation to the Senior Management Team which comprises the Chief Executive, Director of Global Progrommes, Director of Globol Advococyt Director of Global Morketing, Communicotions ond Fundroisir¥J, ond the Chief Operating Officer. Motters such os strotegic ond operotionol plons ond key policies are prepared by the Senior Management Team for consideration and approval bythe Board. Public Benefit The aims and benefits of Hope and Homes for Children are contained within the main body of this Report in the sections on Vision, Mission ond Strotegyi the Strategic Report ond our Plons for Future Periods. We hove considered the key principles of the Chority Commission's generol guidonce obout public benefit ond hove concluded thot Hope ond Homes for Children meets all the requirements. Related Parties Hope and Homes for Children has subsidiary organisations in Romania, Ukraine, South Africa, Kenya and Hong Kong. Hope ond Homes for Children Romonio Iregistr(rtion number1123.01200113661594) is established os o non- governmentol orgonisotion with the Ministry of Justice. The mojority of its Boord of Directors ore senior monogers of the Charity and therefore its financial results are consolidated. The choritoble orgonisotion 'Hope ond Housing for Children, (registrotion number 392247341 wos estoblished in Ukroine in 2014. A new entity,'Hope ond Homesfor Children, (registrotion number 454433371 wos estoblished in Ukroine in 2024 Os o choritoble orgonisotion. In both coses, the mojority of its Boord of Directors ore senior monogers of the Charity ond therefore its finonciol results ore consolidoted. One Child One Family HHCSA (registration number 201714895141081 was set up as a non-profit company in November 2017, ond in 2021 was recognised 0$ o public benefit orgonisotion. The mojority of its Boord of Directors ore senior monogers of the Chority ond therefore its finonciol results ore consoliduted. Hope and Homes for Children (Kenyol was established in July 2023 underthe Non-Governmental Organizations Co- ordinotion Act Iregistrotion ￿rtifIcate No. OP2181051123-10811316%. The mojority of its Boord of Directors ore senior monogers of the Chority ond therefore its finonciol results ore consolidoted. Hope ond Homes for Children Asio Limited Iregistration number 3304708) wos incorporoted os limited compony in Hong Kong in August 2023. Hope ond Homes for Children is the sole member of the componyi ond therefore its finonciol results ore consolidoted, olihough it hod no tronsoctions in 2024. Reloted portytronsoctions ore disclosed in note 9 tothe finonciol stotements. Remuneration Policy Our opprooch to remunerotion is designed to ensureth(rt we con.. Attroct ond retoin the tolented ond motiv(rted people we need to ochieve our mission ond deliver our strotegic gools. Offer salary levels that are competitive in the market and comparable with other similar organisations in terms of size ond oper(rtion. 17

Reword bosed on li) the responsibilities of eoch role, including ony regionol or globol resF)onsibilities ond (ill the locol morket where the individuol performing the role is bosed. It is applied consistently across the organisation, including the Senior Management Team, membership of which is set out on poge 3. Specificolly for the Senior Monogement Teom ond senior roles, we= Benchmark pay and benefits every three years Govern these reword pockoges through scrutiny from the People Commtttee Environmental Policy Climate change is a threat multiplier for vulnerable families and children. Our global futures will see climate change as a moin driver of conflicL povertyi food insecurity ond diseose. This will destroy livelihoods, drive displocement ond widen inequolities. All of these ore key contributing foctors to fomily breokdown ond child seporotion. Toking Octions to reduce our environmental impacts ore key for the health of the planet and also to delivering our mission. We hove therefore estoblished the following principles= All our stoff ond volunteers ore occountoble for using our resources responsibly ond sustoinobly for purposes thot ore both relevont ond beneficiol to our mission. We will comply with oll relevant legol ond other environmentol requirements. We will promote environmentol resrK)nsibility ond seek to improve environmentol performonce in key oreos, including= Encouraging the use of travel options that minimise environmental impact. Minimising our production of woste, recycle moteriols whenever possible, ond dispose of woste in o sofe ond environmentolly friendly monner. Promoting energy efficiency and to reducing our C02 emissions. We will increose oworeness of the impocts of environmentol issues with our stoff ond volunteers. We will encouroge our stakeholders to odopt good environmentol proctices. We will undertake periodic reviews of progres& 18

FINANCIAL REVIEW The financial review and consolidated financial statements incorporate the results of Hope and Homes for Children's UK operotions, its overseos subsidiories ond bronches. Income in 2024 of £11.Om was ot o similor level to 2023. Expenditure of £11.3m wos significontly lower thon in the previous yeor. This wos o deliberote decision os we completed investing the funds secured through our 2022 Ukroine regionol response oppeol ond therefore further reduced expenditure supporting Ukroinion refugees in Romonio ond Moldovo. This olso brought our finonces into o more bolonced position with o smoll deficit of £0.3m being incurred in 2024. Key Financial Summary 2024 2023 Income 11.0 11.5 Expenditure 11.3 13.4 Net (¢xpendlture)Iln¢ome loa) 12.0) Non-cash items and working capital movements Net ¢a$h $upplled by I lu$ed In) ¢)peratlng actlvitles IOA) Cosh flows from investing & finoncing octivities 10.81 (1.2) Change In ¢osh and ¢o$h equlvalents in the year (0.5) 12.0) Cosh ond cosh equivolents ot the stort of the yeor Cash and ea$h equivalents ¢rt the end of thè y•ar 2A T¢)tal Clo$lng Fund$ &1 Unrestricted Funds Restricted Funds 4.1 Income Totol income in 2024 was £11.Om, o smoll drop of £0.5m (4/) compored to 2023. Overoll there we no mojor swings in the level or mix of income between 2023 ond 2024. Income from individuals, fundroising events ond community groups wos, in oggregote, down (£0.1m), (5%). Growth in income come from choritoble octivities (+£02m, +19%) moinly in suprK)rt of our work in Ukroine, ond in legocies (+0.2m, +46Y.). This wos offset by declines in income from choritoble trusts ond foundotions1-20.2m, -5/.) ond corporotes l-20.Sm, -15/.1. Expenditure Expenditure of £11.3m wos £2.1m lowerthon in 2023. As outlined obove, we further reduced our expenditure supporting Ukroinion refugees in Romonio and Moldovo. As o consequence, total expenditure of 22.7m in Romonio wos ei.6m lower than the previous year, and our funding for Moldova fell by £0.3m to £O.Sm. In contrasL our investment in Ukraine of £2.3m wos o similor level to 2023 os we continue to SUPFX)rt fomilies ond children imr)octed by the wor while building the foundotions for on institution-free future forthe children of Ukroine. We mointoined expenditure in our vitol global odvococy work ond in Rwondo, while investment in Indio grew by 58/, (£0.1ml in the first full yeor of our USAID S-yeor consortium gronL Sodly thot gront wos poused ond then cancelled in eorly 19

1. Expenditure dropped by £0.1m in eoch of South Africq Bulgorio ond Ner)ol os we Complet￿ some significont restricted gronts in those progromme& Our investment in marketing, communications and fundraising was maintained at £2.8m as we launched our Back to Fomily proposition ond invested in our brooder fundroising copobilities. Operational Result The resulting operotionol deficit wos £0.3m. After fund tronsfers ond exchonge rote imF)OCts, the impoct on unrestricted funds wos o reduction of £03m Cash Operotionol expenditure included £0.6m of non-cosh items (principollydepreciotion ond donotions of properties to locol authorities). Combined with a £O.Im reduction in working capital, our in-year cashflow from operating activities was therefore £0.3m. We invested £0.7m in net capital expenditure, mainlythe construction of new small group homes in Romania. We also continued plonned repoyments on our UBS progromme-reloted investment loon, which is fully repoyoble by 2030. Net cash flow in 2024 was therefore (£0.Sml, leading to a closing cash position of £2.5m. Reserves Poliey Our commitment to our national programmes is long-term, to drive the sustainable change and impact which is at the heort of our mission. As on organisotion relying almost entirely on onnuol fundroised income, we need to hold odequote funds to enoble usto reoctto ony unexpected odverse impoct on our finonces ond ensure we con cover future liobilities as they arise, whilst any short or long-term adjustments are made to our strategy. Therefore the financial principles underpinning our strotegy ore.. Finonciol resilience through sufficientfree reserves to provide stobility of expenditure in our fundroising, operotionol activities, advocacy and core programmes work despite fluctuations in our income. Finonciol sustoinobility through fundoble programmes which yield multi-yeor funding commitments from oll sources, including gronts, corporote portnerships ond other major donors. Suff icient unrestricted funding ond core cost coveroge to enoble oppropriote investment in our people, copobilities, systems and process to sustoin ond enhonce our income ond imrK]Ct. The trustees have set the reserves policy in terms of the level of free liquidity {i.e. unrestricted cash and marketable securities, less short-term finonciol debt). The torget ronge for free liquidity wos set bosed on the need for working copitol (given income seosonolityl ond sufficient unrestricted funding to ollow for voriobility in future income versus expenditure commitments. In consideration of these needs, we have set a target range for free liquidity of between ei.6m and £2.0m. This ronge equotes opproximotely to between ? and 2.5 months of total expenditure or between 4.5 ond 6 months of unrestricted expenditure. At the end of 2024, our free liquidity fell by 20.7m to £02m. Unrestricted funds in the porent chority ore reported os (£0.3ml, but this includesthe (20.9ml bolonce of o progromme-reloted investment loon, which is repoyoble in instolments by 2030. Those repayments will be met from future surpluses, and hence free reserves of the parent charity are £0.6m. At the group level free reserves fell to £11k. A significont rK)rtion of this shortfoll ot group level con be ottributed to deloys in income receipts in our Romonion subsidiory ot the end of 2024. Despitethis setbock ofter severol yeors of modest improvements in our free reserves position, we made a strong start to 2025, benefitting from The Times and The Sunday Times Christmos Appeol 2024which roised more thon £600,000, ond o UK Aid Motch oppeol in eorly 2025 which, including motching, roised more thon el.Sm. In Romonio we hove secured new gronts from the EuroF)eon Commission which will provide significont funding for our work. Our future plons will continue to balonce the need to build our free liquidity while continuing to invest in our mission, ond we continue to targetthe delivery of on unrestricted operotionol surplus eoch yeor until we reoch our target ronge. Going Coneern The Trustees have considered several factors in concluding that it remains appropriate to adopt the going concern basis in the preporotion of these finonciol stotements. These include= 20

The fundroising environment remoins highly competitive, ond we hove reshoped our investment in morketing, communications ond fundraising $0 that we con invest toexpond our funnel of engogemenL drawing in SUPF)Ort from substontiolly more people. We hove loid the foundations for more sustoinoble income generotion in the coming years, including our new brand proposition'Back to Family,, investment in the acquisition of new donors ond our continued obility to prospect ond secure funding from trusts ond foundotions, institutions, corporotes and philanthropists. We have developed a strong and simple proposition, backed by stories and messages which inspire oction, ond which will enoble usto ocquire new suprK)rtwhich we con convert into income. At the stort of 2025, we hove benefitted from both The Times ond The Sundoy Times Christmos Appeol ond o UK Aid Match oppeol, 0$ set out obove. Along with mony intern(rtionol chorities, we hove been impocted bythe dromotic cuts to old from the United stotes government. Eorly in 2024, our 5-yeor consortium gront from USAID wos concelled, ond other projects under development were also stopped. The impact on our funding plans in 2025 was, however, limited to less than 5/0 of our totol income, ond we hove secured oltern(rtive short-term funding for our work in Indio while we progress longer-term options. We continue to operote timely cosh monogement ond working copitol controls to monoge the potentiol risks around the timing and value of income and ensure restricted and unrestricted assets and reserves are oppropriotely monoged. stress-testing of our forecost model through to the end of 2026 indicotes o sufficient degree of contingency ond odoptobility to chonging circumstonces. Considering oll of the obove, the Trustees believethot Hope ond Homes for Children hos odequote resources to continue operating successfully for the foreseeable future and so should continue to adopt the going concern basis in preparing the onnuol reportond the finonciol stotements. Investment Policy Our governing document provides us with the powers to invest monies not immediotely required os we see fit. The policy we hove set aims to invest funds to generote income. Cosh bolonces ore held to ensure funds ore ovoiloble to meet doy to day commitmentswith any funds that are not instantly required being placed on term deposits until needed. Grant-making Policy Hope and Homes for Children works in partnership with a number of organisations. Grants payable are made in line with strotegic ond business plons. We monitor gronts operotionolly ond finonciollythroughoutthe term ond porticulorly otthe end of the grant. The onnuol plonning process includes eormorking funding to be mode ovoiloble for gronts in the following year.

STATEMENT OF TRUSTEES, RESPONSIBILITIES The Trustees (who ore olso directors of Hope ond Homes for Children for the purrK)ses of compony lowl ore responsible for preparing the Trustees, Annual Report, Strategic Report and the financial statements in accordance with applicable law ond United Kingdom Generolly Accepted Accounting Proctice Iunited Kingdom Accounting Stondords). Company low requires the Trustees to prepore finonciol stotements for each finonciol yeor. Under compony low the Trustees must not approvethe financial statements unless they are satisfied thatthey give a true and fair view of the state of offoirs of the choritoble compony ond the group ond of the incoming resources ond opplicotion of resources, including the income ond expenditure, of the choritoble group forthot period. In preporing these finonciol stotements, the Trustees are required to.. select suitoble occounting FX)licies ond then opply them consistentlyi observe the methods and principles in the Charities SORP,- moke judgements ond estimotes thot ore reosonoble ond prudenL stote whether opplicoble UK occounting stondords hove been followed, subjectto ony moteriol deportures disclosed and explained in the financial statements,- and preporethe finonciol stotements on the going concem bosis unless it is inoppropriote to presume thotthe choritoble compony will continue in business. The Trustees ore responsible for keeping odequote occounting records thot ore sufficientto show ond explain the choritoble company's tronsoctions, disclose with reosonoble occurocy ot ony time the finonciol position of the choritoble company and enable them to ensure thatthe financial statements comply with the Companies Act 2006 and the provisions of the chority's constitution. They ore olso responsible for sofeguording the ossets of the chority ond the group ond hence fortoking reosonoble steps forthe prevention ond detection of froud ond other irregulorities. Disclosure of Information to Auditor Insofor os eoch ofthe trustees of the choritoble comrKJny ot the dote of opprovol of this report is owore there is no relevant audit information (information needed by the charitable company's auditor in connection with preparing the oudit report) of which the choritoble compony's ouditor is unowore. Eoch trustee hos token oll of the steps thot helshe should hove token os o trustee in order to moke himselflherself owore of ony relevont oudit informotion ond to estoblish that the charitable company's auditor is aware of that information. The Trustees, Annuol ReF)Ort (including the Strotegic RerK)rtl wos opproved by the Boord of Trustees on 22nd Moy 2025ond signed on their behalf by.. Ramesh Parmar Trustee ond Treosurer Martino Larkin Trustee ond Choir

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF HOPE AND HOMES FOR CHIIDREN Opinion We hove oudited the finonciol stotements of Hope ond Homes For Children ('the choritoble compony'l ond its subsidiories ('the group,) for the yeor ended 31 December 2024 which comprise the Consolidoted Stotement of Finonciol Activities, the Group and Company Balance Sheets, the Consolidated Statement of Cash Flows and notes to the financial statements, including significont occounting policies. The finonciol reFX)rting fromework thot hos been opplied in their preporotion is opplicoble low ond United Kingdom Accounting Stondords, including Finonciol Reporting Stondord 102 The Finonciol Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Proctice). In our opinion the finonciol st(rtements. give o true ond foir view of the stote of the group's ond the choritoble comwny's offoirs os ot 31 December 2024 ond of the group's incoming resources ond opplic(rtion of resources, including its income ond expenditure for the yeor then ended,. hove been properly prer)ored in occordonce with United Kingdom Generolly Accepted Accounting Proctice,. ond hove been prepared in occordonce with the requirements of the Componies Act 2006 Basis for opinion We conducted our audit in occordonce with Internotionol Stondords on Audtting (UK) (ISAS IUKI) ond opplicoble low. Our responsibilities under those stondords ore further described in the Auditorfs responsibilities forthe oudit ofthe finonciol stotements section of our report. We ore independent of the group in occordonce with the ethicol requirements thot ore relevont to our audit of the finonciol stotements in the UK including the FRC'S Ethicol Stondord, and we hove fulfilled our other ethicol responsibilities in occordonce with these requirements. We believe thot the oudit evidence we hove obtoined is suff icient and appropriate to provide a basis for our opinion. Conclusions relating to going Concern In ouditing the finonciol st(rtements, we hove concluded thotthe trustee's use of the going concern bosis of occounting in the preporotion of the finonciol stotements is oppropriote. Bosed on the work we hove performed, we hove not identified ony moteriol uncertointies reloting to events or conditions thoL individuolly or collectivelyt moy cost significont doubt on the choritoble compony's obility to continue os o going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of thetrustees with respectto going concern are described in the relevant sections of this report. Other information The trustees ore responsible forthe other inform(rtion contoined within the onnuol report. The other informotion comprises the informotion included in the onnuol report, otherthon the finonciol stotements ond our ouditor's report thereon. Our opinion on the financial statements d￿S not cover the other information and, except tothe extent otherwise explicitly stated in our reporL we do not express ony form of ossuronce conclusion thereon. Our responsibility is to read the other informotion ond, in doing so, considerwhether the other informotion is moteriolly inconsistent with the finonciol st(rtements or our knowledge obtoined in the oudit or otherwise oppeors to be moteriolly misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to o m(rteriol misstotement in the finonciol stotements themselves. If, based on the work we hove performed, we concludeth(rtthere is o materiol misstatement of this other informotion, we ore required to report thot fact. We have nothing to report in this regard. 23

Opinions on other matters prescribed by the Companies Act 2006 In our opinion bosed on the work undertoken in the course of our oudit the information given in the trustees, report, which includes the directors, report and the strategic report prepared for the purposes of compony low, forthe finonciol yeor for which the finonciol stotements ore prepared is consistent with the financial statements,- and the strotegic report ond the directors, report included within the trustees, report hove been prepared in occordonce with opplicoble legol requirements. Matters on which we are required to report by exception In light of the knowledge ond understonding of the choritoble compony ond their environment obtoined in the course of the audit we have not identified material misstatements in the strategic report or the directors, report included within the trustees, report. We hove nothing to reF)Ort in resF)ect of the following motters in relotion to which the Componies Act 2006 requires us to report to you if, in our opinion.. the porent comF)ony hos not kept odequ(rte occounting records,. or the parent company financial statements are not in agreement with the accounting records and returns,. or certoin disclosures of trustees, remunerotion specified by low ore not mode,. or we hove not received oll the informotion ond explon(rtions we require for our oudiL Responsibilities of trustees As explained more fully in the trustees, responsibilities st(rtement set out on r)oge 21, the trustees Iwho ore olso the directors ofthe choritoble compony forthe purrK)ses of company low) ore responsible for the preporotion of the finonciol statements ond for being satisfied that they give o true and foir view, ond for such internol control os the trustees determine is necessory to enoble the preporation of finonciol st(rtements that ore free from materiol misstatement, whether due to froud or error. In preporing the finonciol statements, the trustees ore responsible for ossessing the choritoble compony's obilify to continue as a going concern, disclosing, as applicable. matters related to going concern and using the going concern bosis of occounting unless the trustees either intend to liquid(rte the charitable company or to cease operotions, or hove no reolistic olternotive butto do $0. Auditor's responsibilities for the audit of the financial statements Our objectives ore to obtoin reosonoble ossuronce obout whether the finonciol stotements os o whole ore free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reosonoble ossuronce is o high level of ossuronce, but is not o guorontee thot on oudit conducted in occordonce with ISAS IUKI will olwoys detect o moteriol misstatement when it exists. Misstotements con orise from froud or error ond ore considered material if, individually or in the aggregate, they could reasonably be expected to influencethe economic decisions of users token on the bosis of these finoncial statements. Detoils of the extentto which the oudit was considered copoble of detecting irregulorities, including froud ond non- complionce with lows ond regulotions ore set out below. A further description of our responsibilities forthe oudit of the finonciol st(rtements is located on the Finonciol Reporting Council's website at.. www.frc.org.uklauditorsresponsibilities. This description forms part of our auditorfs report. Extent to which the audit was considered capable of detecting irregularities, including fraud Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of moteriol misstatement of the finonciol st(rtements from irregularities, whether due to fraud or error, ond discussed these between our oudit team members. We then designed ond performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriateto provide a basis for our opinion. We obtoined an understonding of the legol ond regulotory fromeworks within which the choritoble compony and group operotes, focusing on those lows ond regulations that hove o direct effect on the determinotion of moteriol omounts ond disclosures in the firK]nciol stotements. The lows ond regulations we considered in this context were the Componies Act 24

2006, together with the Chorities SORP IFRS102). We ossessed the required complionce with these lows ond regulations os port of our oudit procedures on the rel(rted finonciol stotement items. In oddition, we considered provisions of other lows ond regulationsthat do not hove o direct effect on the finonciol stotements but complionce with which might be necessory tothe group's obility to operote orto ovoid o moteriol penolty. We olso considered the opportunities ond incentives thot moy exist within the group for froud. The lows and regulotions we considered in this context forthe UK oper(rtions were employment legislotion, toxotion legislotion ond Generol Doto Protection Regulations. We also considered compliance with local legislation for the group's overseas operating segments. Auditing stondords limit the required oudit procedures to identify non<omplionce with these lows ond regulations to enquiry of the Trustees ond other monogement ond inspection of regul(rtory ond legol correspondence, if any. We identified the greatest risk of moteriol imF)OCt on the finonciol statements from irregulorities, including froud, to be within the timing of recognition of income, grants poyoble ond override of controls by monogement. Our oudit proceduresto respond to these risks included enquiriesof monogement the Finonce, Audit ond Risk Committee obout their own identification ond ossessment of the risks of irregulorities, designing oudit procedures over the timing of income, somple testing on the F)OSting of journols, reviewing occounting estimotes for bioses, reviewing regulotory correspondence with the Charity Commission and reading minutes of meetings of those charged with governance. Owing to the inherent limitations of an audiL there is an unavoidable risk that we may not have detected some material misstotements in the finonciol st(rtements, even though we hove properly planned ond performed our oudit in occordonce with ouditing storKlords. For example, the further removed non-complionce with lows ond regulotions (irreguloritiesl is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by ouditing stondords would identify it. In addition, 0$ with ony oudit there remoined o higher risk of non- detection of irregulorities, 0$ these moy involve collusion, forgeryt intentionol omissions, misrepresentotions, or the override of internal controls. We are not responsitAe for preventing non-compliance and cannot be expected to detect non-complionce with oll lows ond regulotions. Use of our report This report is mode solely to the choritoble componWs members, os o body¢ in occordonce with Chopter 3 of Port 16 ofthe Companies Act 2006. Our oudit work hos been undertoken sothotwe might stote to the choritoble compony's members those matters we arerequired to state to them in an auditor's report and for no other purpose. Tothe fullest extent permitted by low, we do not accept or ossume resrK)nsibility to onyone otherthon the choritoble compony ond the choritoble compony's members os o body¢ for our oudit work, for this reporL or for the opinions we hove formed. Joyne Rowe Senior Stotutory Auditor For and on beholf of Crowe U.K. LLP stotutory Auditor London Date.. 5 June 2025 25

CONSOIIDATED STATEMENT OF FINANCIAI ACTIVITIES (incorporating an income and expenditure account) for the year ended 31 December 2024 2024 Totol Unrestricted 2023 Total Notes Unrestricted Restricted Restrieted £OOOs £OOO$ £OOOs £OOO$ £OOOs Income from". Donotions ond legocies Choritoble octivities Troding octivities Investment income 3,244 6,071 1,350 9.315 1.350 290 3,174 6,734 1,139 9.908 1.139 362 268 362 39 39 Other income Total income 30 7A69 ,035 3,576 7,878 11,453 Expenditure on: Roising funds Charitable activities 1,950 2,943 4￿93 864 1593 2,n8 4.311 1206 7,891 9.097 2.799 10.609 13A08 5,568 6A32 Total expendlture 25 Net (expenditure) Transfers Other recognised (losses) Nèt movement in funds (1R27) 1,104 (92) (3W) 1,037 (1,104) 1133) (200) (290) 1735) 1,192 (74) 11,220) 11,192) 1110) (2,522) 11.955) (225) (515) (184) 12,139) 383 ReconciliatiorTr of funds.. Total funds brought forword Total funds carried forward 16 1,534 4,095 3￿95 5.629 5,114 1,151 1,534 6,617 4,095 7.768 5,629 16 The notes on pages ￿t0 43 form part of these financial statements. 26

BALANCE SHEETS as at 31 December 2024 Registered Company Number 04193179 Group Charlty Notes 2024 2023 2024 20Td £Ol)O$ £OOOs £OOO$ 2000$ Flxed assets Tongible fixed ossets 12 1,957 16 28 Current ossets: Donoted properties under development stocks Debtors ond prepoyments Short-term bonk deposits ond cosh resources 1.958 1,386 147 13 666 457 530 14 2,991 5,190 1.994 2A62 2,029 2,567 5.060 Llobllltle$: Creditors.. omounts folling due within one yeor Net current assets 150 664 416 618 364 4396 4,774 2,203 Creditors.. amounts falling due after more than one year Net assets 1Sb 1,102 5,629 938 1,082 1,149 5.114 920 Funds: Restricted funds 16117 3￿5 4,095 1.235 953 Unrestricted funds 16117 1,534 1313) 196 Total funds 5.114 5,629 922 1,149 The notes on poges 29 to 43 form port of these finonciol st(rtements. The porent chority mode o deficit in the yeor of 2227k (2023: deficit of ￿,787k). The finonciol stotements on poges26to 28were opproved ond outhorised for issue by the Boord of Trustees on 22nd Moy 2025. Slgned on behalf ot the Board of Trustee$ by. Ramesh Parmar Trustee and Treosurer Martina Larkin Trustee ond Choir 27

CONSOIIDATED STATEMENT OF CASH FLOWS for the year ended 31 December 2024 Notes 2024 2023 £OOOs £OOOs Cosh flows from ¢)perrf(Ing a¢tlvltle Net cash provided by/(used in) operating activities 20 352 (754) Cash flows from investing aetiviti￿. Interest received 39 Proceeds from sale of property Proceeds from sole of other fixed ossets 195 241 Purchase of property Purchose of other fixed ossets (35) (136) Purchose of ossets under development Net cosh lused inl investing octivity 1887) (1,192) (1,079) 1693) Cosh flows from flnanclng Xtlvltles: Cosh outflows from loons <108) (108) Interest poid Net cosh (used in) finoncing octivity <108) (108) Change in ea$h and cash èquivalents in the year 1449) (1,941) Cash and cosh equivolents ot the stort of the yeor 1991 4,986 Chonge in cosh ond cosh equivolents due to exchonge rote movements <59) (541 Cosh and cash equlvalents at the end of the year 2,991 The notes on poges 2a to 43 form port of these finonciol stotements. 28

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 Deeember 2024 1. ACCOUNTING POLICIES Legal Status of the Charity Hope and Homes for Children is a company limited by guarantee and is registered in England and Wales with the Charity Commission (Reg No.. 10894901 ond with Companies House IReg No.. 041931791. The choritoble compony wos incorporoted in April 2001 ond hos no shore capitol. The members of the compony ore the Trustees nomed on poge 3. In the event of the company being wound up, the liability in respect of the guarantee for each member is limited to £10. At the balance sheet dote there were 13 members. Registered and prineipal office The registered ond principol off ice of Hope ond Homes for Children is The Guild, Wiltory Sn ORS. Basis of preparation The finonciol stotements hove been prepored in occordonce with Accounting ond Reporting by Chorities.. Statement of Recommended Proctice opplicoble to chorities prerK]ring their occounts in occordonce with the Finonciol Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019) Icharities SORP 20191 and the Finonciol Reporting Stondord opplicoble in the UK ond the Republic of Irelond (FRS102). The financial statements have been prepared under the historical cost convention. Hope ond Homes ft)r Children meets the definition of o Public Benefit Entity under FRS 102. Basis of consolidation The finonciol stotements consolid(rtethe results of the chority ond its subsidiory undertokings (Hope ond Homes for Children Romania,- Charitable Organisation 'Hope and Housing for Children, (Ukraine),- Charitable Organisation 'Hope ond Homes for Children, (Ukroine),. One Child One Fomily HHC- South Afric(4 Hope ond Homes for Children Kenyo,. ond Hope ond Homes for Children (Asio)) on o lin&-by-line bosis. Hope ond Homes for Children- Romonio is registered with the Judiciary of Baia Mare in Romania Icertified= 23 September 2001). In Ukraine,'Hope and Housing for Children, and 'Hope ond Homes for Children, ore registered os choritoble orgonisotions Inumber 39224734 ond number45443337). One Child One Family HHC South Africo is registered o non-profit comwny (NPC) with the Companies ond Intellectuol Property Commission in South Africa (registered l November 2017). Hope and Homes for Children (Kenyal is registered with the Non-Governmentol Orgoni20tions Boord (number OP.2181051123-108113162). Hope ond Homesfor Children Asio Limited is registered with the Componies Registry in Hong Kong Inumber 3304708). The Boords of the subsidiories hove o mojority of directors who ore senior monogers of the chorityi ond the orgonisotions ore monoged on o unified bosis. Much of the operotionol octivity ofthe chority is corried outthrough bronches locoted in the countries of operotion. In line with the requirements of SORP 2019, their results ore included within those of the chority on o line-by-line bosis. The chority hos token odvontoge of the exemption ollowed under section 408 of the Componies Act 2006 ond hos not presented its own Statement of Finonciol Activities in these finonciol statements. The porent chority hos olso token advantage of the exemptiix)s in FRS102 from the requirement to present a charity only Cash Flow Statement. Going Coneern The Trustees hove considered severol foctors in concluding th(rt it remoins oppropriote to odopt the going concern bosis in the preporotion of these finonciol stotements. These include-. The fundraising environment remains highly competitive, and we have reshaped our investment in marketing, communications ond fundroising $0 thot we con investto expond our funnel of engogement, drowing in support from substontiolly more people. We hove loid the foundotions for more sustoinoble income generotion in the coming yeors, including our new brand proposition'Bock to Fomily,, our Home Advontoge compoign ond investment in the ocquisition of new donors. We hove develoF)ed o strong ond simple proposition, bocked by 29

stories ond messoges which inspire oction, ond which will enoble us to ocquire new suprK)rt which we con convert into income. At the stort of 2025, we hove benefitted from both The Times ond The Sundoy Times Christmos Appeol, which roised more thon £600,000 ond o UK Aid Motch oppeol, which, including motching, raised more thon £1.5 million. Along with many intern(rtional charities, we have been impacted bythe dramatic cuts to aid from the United States government. Early in 2024, our 5-year consortium grant from USAID was cancelled, and other projects under development were olso stopped. The impact on our funding plons in 2025 wos, however, limited to less thon 5/0 of our totol income, ond we hove secured oltern(rtive short-term funding for our work in Indio while we progress longer-term options. We continue to operate timely cash management and working capital controls to manage the potential risks oround the timing and volue of income ond ensure restricted ond unrestricted ossets ond reserves ore oppropriotely monoged. stress-testing of our forecost model through to the end of 2025 indicates o sufficient degree of contingency ond odoptobility to chonging circumstonces. Considering all of the above, the Trustees believethat Hope and Homes for Children has adequate resources to continue operoting successfully for the foreseeoble future ond so should continue to odoptthe going concern bosis in preporing the onnuol reportond the finonciol stotements. Ineome Income is recognised in the SOFA when the chority becomes entitled tothe income, it is proboble thot the income will be received, and the amount can be measured reliably. Gronts receivoble thot do not relrte to the performonce of o service orthe production of choritoble goods ore clossified as voluntary income and those that are performance-related (including those with a clawback mechanism)are classified os income from choritoble octivities. Grants ore credited to income in the SOF4 with unspent bolonces being carried forword to subsequent yeors within the relevont fund. Income is deferred only when the chority hosto fulfil conditions before becoming entitled to it or where the donor hos specified thot the income is to be expended in o future period. Legocy income is included when there is sufficient evidence of entitlement lincluding gront of probote), proboble receipt ond where the omount is meosuroble. Pecuniory ond residuory legocies notified before the yeor end, ore occrued where it con be demonstroted th(rt the charity hod entitlement (rt the yeor end, the omounts con be quantified with reosonoble certainty and where receipt is probable. Expenditure All expenditure is occounted for on on occruols bosis. Expenditure on roising funds represents expenditure incurred in ottrocting funding ond the costs of disseminoting informotion obout choritoble octivity. Expenditure on choritoble octivities includesthe direct costs of operoting overseos progrommes ond gronts mode tothird porties. It olso includes support costs incurred ot the UK office directly in support of the overseos octivities. Allocation of support costs The majority of costs ore directly ottributoble to specific activities. Certoin shored costs, including governonce costs, ore opportioned to octivities bosed on the proportion of stoff time ollocoted to the octivity. Pension scheme The costs of providing defined contribution pensions ore chorged tothe SOFA os they foll due. The difference between contributions payable in the period and those actually paid are shown as accruals in the balance sheet. The costs of the pension scheme ore ollocoted between restricted ond unrestricted funds in proportion to the time ollocoted for work done by members of stoff. 30

Operating leases Instolments poid under operating leose controcts ore chorged tothe SOFA os incurred. Exchange rate gains and losses The results ond finonciol position of subsidiories (none of which hos the currency of o hyper-inflotionory economy) thot conduct business in a foreign currency are translated into sterling atthe rate of exchange ruling at the date of the tronsoction. The offoirs of the subsidiories ore so closely interlinked with those of the porent chority thot it is considered thotthe incoming resources ond opplic(rtion of resources moy be regorded os being more dependent on sterling thon ( its own reporting currency. Atthe balance sheet date, cash and bank balances, amounts receivable and payable and fixed ossets ore tronsloted by using the rote of exchonge ruling ot thot d(rte. Exchonge movements ore recorded in the SOFA. Presentation curreney The functional currency of Hope ond Homes for Children ond its subsidiories is considered to be pounds sterling becouse that is the currency of the primary economic environment in which the charity operates. The consolidated financial stotements ore olso Fxesented in pounds sterling. Tangible fixed assets and depreeiation Tongible fixed ossets obove on appropriote locol minimum threshold ore copitolised ot cost ond written off by equol onnuol instolments overtheir expected useful lives os follows= Lond Property forfunctionol use Homes and services for beneficiaries Improvements to property Motor vehicles Office and computer equipment nlo 20 to 40 yeors 10 to 20 years 10 yeors 4 to 7yeors 3 to 7 years Ownership of homes ond services for beneficiories rests with the chority, while the running ond monogement of the activity in the building is the responsibility of the local authority. At an appropriate point the charity and local authority will sign on ogreement by which the property will be donoted tothe locol outhority forthe continued provision of the services. Vehicles ond equipment used in overseos bronches ore not copitolised but chorged in full tothe SOFA when purchosed. Assets under development Assets under development ore volued (rt cost less imwirment. When complete, those ossets where ownership rests with the chority ore tronsferred to fixed ossets ond those where ownership is retoined by o project stakeholder ore expensed to the SOFA. Leases Leases are classified as finance leases wheneverthe terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leoses ore clossified os operoting leoses. Assets held under finonce leoses ore recognised os assets at the lower of the foir volue of the ossets (rt the dote of inception ond the present volue of the minimum leose F)oyments. The related liobility is included in the bolonce sheet os o finonce leose obligotion. Leose poyments ore treoted os consisting of copitol ond interest elements. The interest is chorged to net incomel(expenditurel for the year so osto produce o constont periodic r(rte of interest on the remoining bolonce of the liobility. Stock Stock is stoted ot the lower of cost ond net reolisoble volue. Debtors Other debtors ore recognised in the finonciol stotements otthe settlement omount. Prepoyments ore volued otthe amount prepaid at the balance sheet date. 31

Short-term bank deposits and cash Short-term bonk deposits ond cosh includes cosh in hond, deposits held with bonks ond other highly liquid short-term deposits. Creditors Creditors are recognised where the charity has a present obligation resulting from a past eventthat will probably result in the tronsfer of funds to o third porty ond the omount due to settle the obligotion can be measured or reliably estimoted. Fund accounting Restricted funds ore funds thot con only be used in occordonce with specific restrictions imposed by donors or thot hove been roised by the chority for porticulor purposes. The costs of odministering the restricted funds ore chorged ogoinstthe specific fund. The detoil of eoch restricted fund is set out in note 16. Designoted funds ore funds that hove been set oside by the Trustees out of unrestricted generol funds for specific purposes. The aim and use of each designated fund are set out in note 16. Generol funds ore unrestricted fundsthot con be used otthe discretion of the Trustees to furtherthe choritoble objectives. Financial instruments Hope ond Homes for Children only hos finonciol ossets ond finonciol liobilities of o kind thot quolify os bosic finonciol instruments. Bosic finonciol instruments ore initiolly recognised (rt tronsoction volue ond subsequently measured ot their omortised cost. Significant estimates and judgements In the opplicotion of the chority's occounting policies, which ore described in note 1, Trustees ore required to moke judgements, estimotes, ossumptions oboutthe corrying volues of ossets ond liabilities thot ore not reodily opporent from other sources. The estimates ond underlying assumptions ore bosed on historicol experience ond other foctors thot ore considered to be relevont. Actual results moy differ from these estimates. The estimotes ond underlying ossumptions ore reviewed on on ongoing bosis. Revisions to occounting estimotes ore recognised in the period in which the estim(rte is revised if the revision offects only thot period or in the period of the revision and future periods if the revision affects current and future periods. The onnuol depreciotion chorge for the tongible fixed ossets is sensitiveto chonges in the estimoted useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are omended when necessary to reflect current estimotes, bosed on economic utilisotion ond the physical condition of the ossets. Taxation Hope ond Homes for Children is o registered chority ond os such is entitled to tox exemption on oll its income ond goins, properly applied for its charitable purposes. VAT Irrecoveroble VAT is chorged os o cost ogoinstthe octivity for which the expenditure wos incurred. Gifts in kind In line with the requirements of SORP 2019, the volue of services provided by volunteers is not incorporoted in these finonciol stotements. 32

DONATIONSAND LEGACIES 2024 2023 Total Unrestricted Restricted Total £OOOs £OOOs £OOOs £OOOs 2000$ 2000s Individuals 2292 1,829 622 2,451 Corporote donors Choritoble trusts ond foundations 1122 315 2,702 3,017 1900 3.184 193 3,164 3,357 Community groups Fundroising Octivities ond events Legocies 191 191 195 491 26 442 55 497 391 391 Total 6,071 9J5 3,174 6,734 9,908 LEGACY PIPELINE Legacy notificotions worth £30k to the chority did not meetthe recognition criterio ond hence hove not been occounted for within these financial statements (2023: £369k). CHARITABLE ACTIVITIES 2024 2023 Unrostri¢t•d Rastiictod Total Unrestricted Restricted Totol £OOOs £OOOs £OOO$ £OOOs 2000$ 2000s EU (Rwanda) 22 115 115 Keystone Humon Services Internotionol (Indiol 213 213 10 10 Seneco Trust IRwondol 253 253 446 446 Government of the Faroe Islands (Ukroinel Sove the Children Iukroine) n2 462 462 FCDO (Ukroine) EU IRomoniol 35 106 106 Total 1,350 1,350 1,139 1,139 33

ANALYSIS OF EXPENDITURE All￿ated support Cost$ Stoff Costs dlrect costs Grants payable £OOO$ 2024 2023 £OOOs £OOOs £OOO$ £OOO$ 2000$ Costs of ralslng fvnds 1.693 867 1814 2,799 Charltable expendlture Globol odvococy initiotives 260 265 578 489 Rwondo ond regional octivities South Africo Kenya 367 302 76 74 819 830 247 170 41 591 10 42 20 Bulgorio loldova Romonio ond regional octivities 127 552 414 773 732 4,338 Ukroine ond regionol octivities 964 1325 2,410 Indio Nepol 177 342 217 47 147 294 389 Total charltable expenditure 3.153 3.901 769 8￿11 10.609 Total 4.846 4768 1.023 11.325 13,408 stoff costs totolling £545k (2023: £596k) ore included in olloc(rted supr)ort costs. ANALYSIS OF SUPPORT COSTS 2024 2023 £OOOs 2000$ Directorote 203 195 Governonce 93 Focilities monogement Finonciol monogement Informotion technology Humon resources 178 218 287 85 179 138 Total 1.023 976 34

GRANTS PAYABLE Gronts poyoble oll relote to gronts mode to fund projects to implement orgonisotionol choritoble objectives. They ore mode to Hope ond Homes for Children's wrtners os follows: 2024 2023 £OOO$ 2000$ Copil Communitote Fomilie, Moldovo Child In Need Institute, India Forget Me NOL Austrolio Ubumwe Community Centre, Rwanda Wikwihebo Mwono, Rwondo First Community Resource Centre, South Africa Total 414 676 51 83 147 263 55 51 1,073 NET INCOME Net income is stoted after chorging.. 2024 2023 £OOOs 2000$ Depreciotion of fixed ossets Donotion of Smoll Group Homesto locol outhorities Movement on exchonge rote Interest poyoble Property rental Auditor's remunerotion- stotutory oudwt Auditor's remuneration- other services 249 264 235 1,040 14 93 95 43 39 TRUSTEES. REMUNERATION AND RELATED PARTY TRANSACTIONS The trustees were not remunerated during the current or preceding finonciol years. Reimbursements totolling £270 were mode to 3 trustees for expenses (2023.. £906, 2 trustee￿. Aggregote donotions received from trustees during the yeor were £2k (2023.. £2k). No other benefits were oworded to Trustees during the finonciol yeor. One poyment of ei,170 (2023.. £nil) wos mode to Neo Morgorito Limited in respect of catering provided for o Boord event. Ruchira Neotia, a Trustee of Hope and Homes for Children, is a director of Neo Margarita Limited. At 31st December 2024 there were no omounts outstonding between the chority ond Neo Morgorito Limited (2023 2nil). Aggregate transactions with the subsidiary undertakings were.. 2024 2023 £OOOs 2000$ Funds remitted to.. Hope ond Homesfor Children Romonio Hope ond Homes ft)r Children Ukroine Hope ond Homes ft)r Children Ukroine Hope and Homes for Children Kenya One Child One Fomily, HHCSA 1,186 1,344 1.002 10 412 529 35

10. STAFF COSTSAND NUMBERS 2024 2023 £OOOs 2000$ The costs of employing the UK controcted stoff were: Solories National insurance Pension scheme 1.953 212 2,215 237 90 95 1255 2,547 The costs of employing overseos stoff on locol controcts were: Solories ond locol toxes 3.136 5.391 2,981 5,528 The overoge number of controcted stoff during the yeor wos: 2024 2023 No. No. In the UK Overseos 47 53 145 232 198 The totol employee remunerotion of the Senior Monogement Teom (Key Monogement Personnel) wos £561k12023.. £522k). For stoff poid £60,000 or greoter per onnum, the number of employees with emoluments in the following ronges were". 2024 2023 No No 260,000-269,999 270,000-£79,999 280,000-£89,999 290,000-299,999 eioo,000-£109,999 e110,000-￿19,999 20,000-e129,999 Hope ond Homes for Children poid pension contributions for higher poid employees omounting to QOk12023.. £22k). Termination payments were made or accrued as compensation for loss of employmenttotalling eiok12023.. e61k) in occordonce with orgonisotionol policy ond the legol requirements of the countries in which the individuols work. 11. PENSION SCHEME For employees based in the UK, the charity contributes up to 6% of members, salaries towards a defined contribution pension scheme, which is odministered on its beholf by Avivo. At the yeor-end there were outstonding contributions of £13k (2023.. ￿3k). For employees based in Belgium, the chority contributes 4/0 of members, solories towords o defined contribution pension scheme, which is odministered on its beholf by Allionz. At the yeor*nd there were outstonding contributions of ￿k (2023.. £nil). 36

12. TANGIBLE FIXED ASSETS Lond & Buildings £OOOs Motor vehicles Equipm•Tht & Furniture GROUP IT Equipment £OOOs Total £OOOs £OOO$ £OOO$ Cost ot 1 Jonuory 2024 Additions Disposols Foreign exchonge movement C¢)st at 31 December 2024 4,172 307 45 209 4.733 52 11 19 (123) 1185) (301 (5) 1153> 1211> 4.421 119) 12) 3￿64 193 Depreciotion ot1 Jonuory 2024 Chorge for the yeor Disposols Foreign exchange movement Depre¢lation at 31 De¢ember 2024 2,426 172 32 160 2.776 248 35 10 31 (110) (111) (271 (3) 1137) 1124) 1763 (8) 12) 1377 185 Net book value At 31 December 2024 At 31 December 2023 1M87 1,746 125 32 1.658 1.957 149 13 49 Land ond Buildings £OOOs Motor Equipmènt vehicles and Furniture CHARITY IT Equipment £OOOs Total £OOOs £OOOs £OOOs Cost ot 1 Jonuory 2024 Additions Disposols Cost at 31 December 2024 105 105 (301 (301 80 80 Depreciotion ot1 Jonuory 2024 Chorge for the yeor Disposols Depreclatlon at 31 DKember 2024 15 15 (28) (281 64 Net book volue At 31 December 2024 At 31 December 2023 16 16 28 28 The freehold property represents o portfolio of buildings ocquired or built os port of deinstitutionolisotion projects in Romania and Albania. The portfolio comprises 47 properties (2023: $0 properties) which are used as small group homes, doy centres, emergency reception centres ond os o troining centre. Motor vehicles include six cars acquired under finance leases with a carrying value of Q9k12023.' six cars with a carrying volue of £51k). 37

13. DEBTORS AND PREPAYMENTS Group 2024 Group 2023 Charlty 2024 Chority 2023 £OOO$ £OOOs £OOO$ 2000$ Other debtors and accrued income Tox recoveroble Prepoyments 495 366 418 71 27 71 73 100 41 666 457 530 14. CASH AND CASH EQUIVALENTS Group 2024 Group 2023 Charlty 2024 Chority 2023 £OOO$ £OOOs £OOO$ 2000$ Cash in hand.. Held inthe UK Held overseas 1.902 1,989 1,002 2,991 1.9Iy2 92 1,989 40 1.994 2,029 15. a) CREDITORS: Amounts falling due within one year Group 2024 Group 2023 Charlty 2024 Chority 2023 £OOO$ £OOOs £OOO$ 2000$ Trade Creditors Other Creditors Toxotion & sociol security costs Accruols 89 62 43 29 18 14 14 49 70 46 64 73 63 73 63 Provisions 260 260 Finonce Leose 20 23 Loon 144 108 144 108 664 416 618 364 The provision of £260k relotes to o bockdoted VAT liobility- 15. b) CREDITORS: Amounts falling due after more than one year Group 2024 Group 2023 Charlty 2024 Chority 2023 £OOO$ £OOOs £OOO$ 2000s Loon 1,082 20 938 1,082 Finonce Leose 940 1,102 938 1,082 Of the loan balance, there are loan repayments of £866k payable in 1-5 years, with the remaining balance due in &10 years, poyoble in instolments. The loon bolonce is interest-free. All of the finonce leases ore poyoble in less thon 5 years. 38

16. GROUP FUNDS Current year Other recognised Balanee (rt Tronsfers gainsllosse$ 31 Dec 2024 £OOOs 2000$ £OOOs Balance at 1 Jan 2024 Income Expenditure £OOOs £OOOs £OOOs Restrlcted fvnds Overseas property fund Rwondo South Africa 1,729 353 (184) (874) (281) (20) (453) (163) (1,649) (2,1S4) (241) (163) (250) (74) 1A71 792 540 1217) (4) 38 Kenyo Bulgaria Moldovo 20 466 163 Romania 1,072 830 2,529 2,327 225 (887) (31 (52) 1,062 951 Ukroine & Regionol Response. India Nepol Global Advocacy Sub-total 16 37 207 81 so 200 4.095 7A69 (6A32) 1133) 3￿95 Unrestricted funds Designated funds Fixed ossets fund Generol ftjnd Sub-totaTI 229 180) 14P13) (4￿93) (11￿25) 52 (13) (79) 192) 188 1,305 1.534 5.629 3,566 3.566 11.035 1,052 1.104 1AJ31 Total funds 1225) 5.114 Prevlou$ year Other recognised Tronsfers gainsllosses £OOOs 2000$ Balance at 1 Jan 2023 Balance at 31 Dec 2023 Income Expendlture £OOOs £OOOs £OOOs £OOOs Restrlcted fvnds Overseos property fund Rwondo South Africo Bulgorio Moldovo 2,059 122 {￿0) 1522) (303) (430) 1148) (Z327) (4,278) (189) (395) (1951 (9.097) 35 (5S) 1.729 353 753 101 208 (6) 438 Romonio Ukroine & Regionol Response. India Nepol Global Advocacy Sub-total 1,070 2,875 112271 1.072 2,290 139 (57) 45 16 324 108 37 4S 245 145) (1.192) 50 6.617 cffo) 4.095 Unrestricted funds Designoted funds Fixed assets fund Generol ftjnd Sub-total 181 (78) (4,233) (4,3111 (13A08) 138 (121 162) (74) 1184) 229 970 3,576 3,576 53 1,054 1,192 1.305 1,534 5.629 1,151 7.768 Total funds *Ukraine and Regional RestK)nse funds include those raised a5 part of our Ukraine crisis appeal to fund our work in Ukraine, Moldova and Romania to support vulnerable children and families during and in the aftermath of the crisis. Restricted funds All restricted funds are for work on specific projects or forwork in particular countries. Where funds are received for these purposes, they ore shown os restricted income on the Stotement of Finonciol Activities. Expenditure for the purposes 39

specified is opplied ogoinst the income ond ony amounts unexpended ot the bolonce sheet dote ore shown within restricted funds olong with the net book volue of fixed ossets ocquired with restricted funds ond ony cosh or debtors reloting to restricted funds. The Overseas Property Fund represents the net book volue of fixed ossets ocquired with restricted funds where the donor agreements require thatthe assets remain restricted. Expenditure in this fund of e184k represents the impact of depreciotion chorges ond osset disposols. Other recognised losses of £74k in this fund represent the impoct of exchonge rote movements. Designated funds The fixed asset fund represents the net book value of unrestricted fixed assets. Expenditure in this fund of £80k represents the impoct of depreciotion chorges ond osset disposols. Tronsfers from the generol fund of £52k represent the ocquisition of unrestricted fixed assets. Other recognised losses of £13k in this fund represent the impoct of exchonge rote movements. Unrestricted funds The general fund represents free funds of the charity which are not designated and can be used atthe discretion ofthe trustees to furtherthe choritoble objects. Expenditure on ossets under development hos been tronsferred to the generol fund from the Romonio restricted fund, together with the imF)OCt of exchonge rate movements on the corrying volue of these assets. 17. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestrl¢ted funds Restrl¢ted funds Unrestricted funds Restricted funds GROUP TOTAL TOTAL 2024 2023 £OOOs £OOOs £OOOs £OOOs 2000$ 2000$ Tongible fixed ossets Current ossets Current liobilities Long term liobilities 1A70 73 1.658 5.060 (664) 229 1,728 2,434 147) (20) 1,957 5,190 1416) 11,102) 5,629 2,756 (3691 (1,082) 1,534 (618) (938) (46) (2) 1.219 3.895 5.114 4,095 Unrestricted funds Restricted fvnds Unrestricted funds Restricted funds CHARITY TOTAL TOTAL 2024 2023 £OOOs £OOOs £OOOs £OOOs 2000s 2000$ Tangible fixed assets Current ossets 16 16 28 28 1.227 (618) (938) (313) 1.235 1462 (618) (938) 1,613 1363) (1,082) 196 953 2,566 (3631 (1,082) 1,149 Current liabilities Long term liobilities 1.235 1.182 953 18. LEASE COMMITMENTS The totol commitments under non-concelloble operoting leoses on buildings ore os follows= Gr¢)up 2024 Group 2023 Charlty 2024 Chority 2023 £000 £000 £000 £000 Expiry date: Within one yeor 40

19. FINANCIAL INSTRUMENTS Finonciol ossets thot ore debt instruments meosured (rt omortised cost" Gr¢)up 2024 Group 2023 Charlty 2024 Chority 2023 £OOO$ £OOOs £OOO$ 2000s other debtors Short term bonk deposits ond cosh resources 495 366 418 2,991 1.994 2,029 Financial liabilities measured at amortised cost- Group 2024 Group 2023 Charity 2024 Charitv 2023 £OOOs £OOOs £OOOs £OOOs Trade creditors other creditors Accruals Finonce leoses Loans 62 42 29 18 14 13 64 73 64 42 1,082 1,082 1,191 20. NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT 2024 2023 £OOO$ 2000$ Reconciliotion of net income to net cosh flow from operoting octivities Net incomel(expenditure) 1290) 11,955) Depreciotion chorge (Prof itl/Loss on disposol of fixed ossets Donation of Small Group Homes to Local Authorities (ProfitllLoss on disposol of overseos properties Interest receivable Decreose/(Increose) in stock Decrease/(Increasel in debtors Increose/lDecreosel in creditors Net cash supplied by/(used inl operating activities 249 264 (2) 1,040 1120) (39) 22 236 1183) <50) 185 244 194 1208) (754) 352 ANALYSIS OF CHANGES IN NET DEBT Forelgn Exchange movement At1 Jan 2024 At 31 Dec 2024 Cash Flows movement £OOOs £OOO$ (449) 108 £OOO$ £OOOs (59) £OOO$ Cash Loons folling due within one yeor Loans falling due after more than one year Finance Leose 2,991 (108) (1,082) (42) 2,483 (144) (938) 1144) 144 18 (22) Trtal Net Debt 1.759 (323) 1.379 41

22. SUBSIDIARY UNDERTAKINGS The following orewholly owned subsidiory undertokings of Hope ond Homes for Children. In eoch cose they do not hove shore copitol, o mojority of their governing board members ore senior officers of Hope ond Homes for Childrery ond each share the same activities as Hope and Homes for Children. Nome ond Reglstrotlon Number Registered Addre$$ Hope and Homes for Children (Romania) No.. 1123.01.200113661594 Baia Mare, Bvd. Bucuresti No. 2A 430281, Moromures, Romonio Charitable Organisation 'Hope and H<yJsing for Children, (Ukraine) No. 39224734 St. Zahorivska, 4, office 57, Kyiv, 04106, Ukraine Choritoble Orgonisotion 'Hope ond Homes for Children. Iukroine) No. 45443337 St. Zohorivsko, 4, office 57, Kyiv, 04106, Ukroine One Child One Fomily HHCSA(South Africo) No.. 20171489514108 Kerfield House, 24 Kyolomi Boulevord Midrond, 1684, Gouteng South Africo Hope ond Homes for Children (Kenyo) No. OP.%81051123-108113162 P.0. &)x 10752 00100, Noirobi, Kenyo Hope ond Homes for Children Asio (Hong Kong) No. 3304708 91F Three Exchonge Squore, Hong Kong Summory of the results of Hope ond Homes for Children- Romonio.. 2024 2023 £OOOs £OOOs Assets Liabilities 3.918 <38) 4,043 (601 Funds 3.880 3,983 Income 1805 12,907) <102) 4,295 (4,3491 (541 Expenditure (Deficit)ISurplus Summory of the results of One Child One Fomily HHCSA. 2024 2023 £OOO$ 2000$ Assets 46 Liobilities Funds (5) 41 Income 412 530 Expenditure Surplus/(Def icitl 1395) 1527) 17 Summory of the results of Choritoble Orgonisotion'Hope ond Hcxjsing for Children, Iukraine): 2024 2023 £OOO$ 2000s Assets 247 463 Liobilities (61 Funds 247 457 Income 1,801 12.Oti) 1,806 (2,106) (300) Expenditure (Def icitl/Surplus 42

Summory of the results of Choritoble Orgonisation'Hope ond Homes for Children, (Ukroine)= 2024 2023 £OOO$ 2000$ Assets Liobilities Funds Income Expenditure Surplus/(Deficitl Summory of the results of Hope ond Homes for Children Kenyo: 2024 2023 £OOO$ 2000$ Assets Liobilities Funds Income Expenditure Surplus/(Def icitl 10 16) Hope and Homes for Children Asia had no transactions in 2024. 23. CAPITAL COMMITMENTS Group 2024 Group 2023 Charity 2024 Charity 2023 £000 £000 £000 £000 Homes ond services 350 43