Registered number: 04742271 Charity number :1098630
CHRIST’S HOPE INTERNATIONAL UK (A company limited by guarantee)
TRUSTEES REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2022
Christ's Hope International UK
Accounts for the year ended 30 April 2022
Contents and Charity Information
| Contents | PAGE |
|---|---|
| Report of the Trustees | 1 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Accounts | 8 to 11 |
Trustees Dr C J Bignell Mrs C M Kay Mr M R Kay Mrs C M Sims Dr C R Sims Registered Office 70 Chapel Lane Fowlmere Royston Hertfordshire SG8 7SD Company Registration Number 04742271 Charity Registration Number 1098630 Independent Examiner Geoff Mann FCIE Geoff Mann Limited Dee House Highworth Avenue Cambridge CB4 2BQ Bankers National Westminster Bank plc Station Place Letchworth Garden City Hertfordshire SG6 3AL
Christ's Hope International UK
Page 1
Accounts for the year ended 30 April 2022
Report of the Trustees
The trustees, who are also directors of the charity for the purposes of the Companies Act, present their annual report and the independently examined accounts for the year ended 30 April 2022.
The accounts comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Statement of Trustees' Responsibilities
Company law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period.
In preparing those accounts, the trustees are required to:
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(i) Select suitable accounting policies and apply them consistently.
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(ii) Make judgements and estimates that are reasonable and prudent.
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(iii) Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue operating.
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(iv) State whether the policies adopted are in accordance with the Companies Act 2006 and with applicable accounting standards and statements of recommended practice, subject to any material departures disclosed and explained in the accounts.
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(v) Observe the methods and principles of the Charities SORP.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time, the financial position of the charity and to enable them to ensure that the accounts comply with the Companies Act 2006.
They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees confirm that they have given due consideration to the Charity Commission's published guidelines on the Public Benefit requirement under the Charities Act 2011.
Structure, Governance and Management
Governing document
Christ's Hope International UK is a company limited by guarantee with charitable status which is governed by a Memorandum and Articles of Association dated 23 April 2003.
Appointment of trustees
Trustees are appointed by resolution of the existing trustees.
Christ's Hope International UK
Page 2
Accounts for the year ended 30 April 2022
Report of the Trustees
Organisational structure
The management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the Aricles of Association.
Risk management
The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems are in place to mitigate the exposure to the major risks.
Objectives and Activities
a. Policies and objectives
The principal objectives of the charity are:
To promote the Christian religion and in particular to those suffering from or at risk of contracting AIDS or infection by HIV
To advance the education of the public in relation to AIDS and HIV
To relieve those suffering from AIDS and HIV by providing or helping to provide nursing and medical care, facilities, medical drugs and other goods and services in order to alleviate suffering
To support those suffering from or at risk of contracting AIDS or infection by HIV and their dependants
In setting objectives and planning for activities, the trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit, runnig a charity (PB2)'
b. Grant making policies
In accordance with the Memorandum and Articles of Association, the charity will make grants to individuals or causes which further the Christian religion or help those which are infected or affected by HIV and AIDS
Achievements and performance
The focus of Christ's Hope International UK has remained unchanged since its inception with the primary objective being to support orphaned and vulnerable children in Sub Saharan Africa. We have, as in previous years, provided funding towards supporting children in Namibia, Kenya and the DRC.
Page 3
Christ's Hope International UK
Accounts for the year ended 30 April 2022
Report of the Trustees
In Namibia we continue to provide funding to the children at our CarePoints in Rehoboth. As the Covid pandemic eased the operation of our CarePoints returned to normal and the children's emotional and health needs and educational performance were monitored. Our provision provides our vulnerable children with stability, hope, education and a better future than they would otherwise have. We raise the funds to support the children both through our child sponsorship programme for the Georgie Wilson CarePoint and other donations from our generous supporters who have continued to provide us with funds. We are also supported by our UK volunteers who help with some of the day-to-day tasks of running the organisation and liaising with the countries we support.
As a member of the international group of Christ's Hope organisations we provide financial support for the International Office headquarters from a small levy on our income. The International Office oversees all of the activities that touch the lives of over 1,700 children and families in Sub Saharan Africa through our 40 CarePoints.
In Kenya we have continued to provide support for the work in Kisumu thanks to the generosity of on-going donors and personal support for the International Office's CFO who lives there.
The work of Christ's Hope International continues to flourish in the DRC in our CarePoints which are well attended by children in desperate need of support. The UK's contribution to the DRC is one of providing personal support to the staff members who play such a vital role in assisting the children, sending restricted donations made here in the UK specifically for this work.
During the year, in consultation with the International Director of Christ's Hope International, the trustees finalised the plans to recruit a full time Director for the UK to boost our fund raising capacity. The trustees also raised capacity funding and pledges to cover the salary and expenses costs for the Director in the first years. Th erecruitment process was instigated and a number of promising candidates were short listed and interviewed. After final face to face interviews, John Bromley was appointed as UK Director. Almost immediately John found himslef on a plane to Africa to visit some of the CarePoints with Dave Kase the International Director in a whirlwind induction to Christ's Hope International. We continue to be encouraged by the faithful support we receive from our donors and now look forward to a real expansion in our activities in the activies in the coming year as our plans which were delayed by the pandemic come to fruition.
Financial review
Reserves policy
The reserves of the charity are reviewed each year by the Board and retained for the continued personal support of people serving in Africa.
Page 4
Christ's Hope International UK
Accounts for the year ended 30 April 2022
Report of the Trustees
The reserves are held to ensure that the obligations offered to each individual person are sustainable. A reserve amount is also retained for the general running of the UK administration costs such as accoutng fees and directors' liability insurance and any other cost incurred in the daily running requirements of the charity.
The above report has been prepared in accordance with the small companies regime of the Companies Act 2006. It was approved by the trustees on 14 September 2022 and signed on their behalf.
Dr C R Sims Trustee
Christ's Hope International UK
Page 5
Accounts for the year ended 30 April 2022
Independent Examiner's Report
To the Trustees of Christ's Hope International UK
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2022 set out on pages 6 to 11.
Responsibilities and Basis of Report
As the charity's trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination, I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Report
I have completed my examination. I confirm that no material matters have come to my attention which give me cause to believe that:
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accounting records were not kept in accordance with section 386 of the 2006 Act; or
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the accounts do not accord with such records; or
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the accounts do not comply with relevant accounting requirements under section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Geoff Mann FCIE Geoff Mann Limited Dee House Highworth Avenue Cambridge CB4 2BQ
Page 6
Christ's Hope International UK
Accounts for the year ended 30 April 2022
Statement of Financial Activities
| 2022 | 2021 | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
| Funds | Funds | Funds | Funds | Funds | Funds | ||
| Notes | £ | £ | £ | £ | £ | £ | |
| Income | 1 | ||||||
| Incoming resources from | |||||||
| generated funds: | |||||||
| Bank interest received | 0 | 0 | 0 | 1 | 0 | 1 | |
| Incoming resources from | |||||||
| charitable activities: | |||||||
| Donations | 4,868 | 28,878 | 33,746 | 5,670 | 12,985 | 18,655 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| Total Income | 4,868 | 28,878 | 33,746 | 5,671 | 12,985 | 18,656 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| Expenditure | 1 | ||||||
| Charitable activities | 1,316 | 21,852 | 23,168 | 3,337 | 12,354 | 15,691 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| Total Expenditure | 3 | 1,316 | 21,852 | 23,168 | 3,337 | 12,354 | 15,691 |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| 3,552 | 7,026 | 10,578 | 2,334 | 631 | 2,965 | ||
| Transfers | 9 | 0 | 0 | 0 | 0 | 0 | 0 |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| Net Income/(Expenditure) and | |||||||
| Net Movement in Funds for | |||||||
| the Year | 3,552 | 7,026 | 10,578 | 2,334 | 631 | 2,965 | |
| Reconciliation of Funds | |||||||
| Total Funds Brought Forward | 7,985 | 4,478 | 12,463 | 5,651 | 3,847 | 9,498 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||
| Total Funds Carried Forward | 11,537 | 11,504 | 23,041 | 7,985 | 4,478 | 12,463 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- |
Statement of Total Recognised Gains and Losses
There were no recognised gains or losses for 2022 or 2021 other than those included in the Statement of Financial Activities.
Page 7
Christ's Hope International UK
Accounts for the year ended 30 April 2022
Balance Sheet
| 2022 | 2021 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Current Assets | |||
| Debtors | 5 | 3,760 | 3,361 |
| Cash at bank and in hand | 20,208 | 10,302 | |
| ----------- | ----------- | ||
| Total Current Assets | 23,968 | 13,663 | |
| Liabilities | |||
| Creditors : amounts falling due | |||
| within one year | 6 | 927 | 1,200 |
| ----------- | ----------- | ||
| Net Assets | 23,041 | 12,463 | |
| ----------- | ----------- | ||
| The Funds of the Charity | |||
| Unrestricted Funds | 11,537 | 7,985 | |
| Restricted Funds | 7 | 11,504 | 4,478 |
| ----------- | ----------- | ||
| Total Charity Funds | 23,041 | 12,463 | |
| ----------- | ----------- |
For the year ended 30 April 2022 the charity was entitled to exemption from audit under section 477 Companies Act 2006 and no notice has been deposited under section 476. The trustees acknowledge their responsibilites for ensuring that the charity keeps accounting records which comply with section 386 of the Act and preparing accounts which give a true and fair view of the state of affairs of the charity as at the year end and of its surplus for the year in accordance with the requirements of sections 393 and 394 and which otherwise comply with the requirements of the Companies Act 2006, so far as applicable to the charity.
The accounts have been prepared in accordance with the provisions of the Companies Act 2006 applicable to charities subject to the small companies regime and were approved by the trustees on 14 September 2022 and signed on their behalf.
Dr C R Sims Trustee
Christ's Hope International UK
Page 8
Accounts for the year ended 30 April 2022
Notes to the Accounts
1 Accounting Policies
(a) Basis of Preparation of Accounts
The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of recommended practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Effective 1 January 2019) - (Charities SORP (FRS 102)), the financial reporting standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Christ's Hope International UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in relevant accounting policy note(s).
(b) Income
Incoming resources are recognised in the year in which the charity is entitled to the receipt, and the amount can be measured with reasonable certainty. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future year.
(c) Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Grants payable are charged in the year when the offer is made except in those cases where the offer is made conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
(d) Debtors
Trade debtors and other debtors are recognised at their settlement amount due after any discounts. Prepayments are valued at the amount prepaid net of any trade discount due.
(e) Creditors and Provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Christ's Hope International UK
Page 9
Accounts for the year ended 30 April 2022
Notes to the Accounts
(f) Going Concern
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
(g) Fund Accounting
Restricted funds are to be used for the specified purposes laid down by the donor. Expenditure for those purposes is charged to the fund, together with a fair allocation of overhead and support costs.
Designated funds are unrestricted funds, which have been designated for special purposes by the trustees. Unrestricted funds are donations and other incoming resources received or generated for expenditure on the general objects of the charity.
(h)
Cash flow statement
The accounts do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under FRS 102 and the Charities SORP.
2
| Total Expenditure | 2022 | 2021 | |||
|---|---|---|---|---|---|
| Charitable | Governance | Total | Total | ||
| activities | costs* | Resources | Resources | ||
| Expended | Expended | ||||
| £ | £ | £ | £ | ||
| Grants to Christ's Hope International | 15,748 | 0 | 15,748 | 13,106 | |
| Support costs | (note 3) | 6,950 | 470 | 7,420 | 2,585 |
| ----------- | --------------- | ----------- | ----------- | ||
| 22,698 | 470 | 23,168 | 15,691 | ||
| ----------- | --------------- | ----------- | ----------- | ||
| *Independent examination fees | 470 | 1,200 | |||
| ----------- | ----------- |
Christ's Hope International UK
Page 10
Accounts for the year ended 30 April 2022
Notes to the Accounts
3
| Support Costs | 2022 | 2021 |
|---|---|---|
| £ | £ | |
| Bank charges | 210 | 204 |
| Communications | 86 | 230 |
| General expenses | 135 | 135 |
| Independent examination | 470 | 1,200 |
| Insurance | 44 | 383 |
| Publicity and promotion | 167 | 433 |
| Recruitment expenses | 204 | 0 |
| Staff costs | 4,594 | 0 |
| Travel expenses | 1,510 | 0 |
| ----------- | ----------- | |
| 7,420 | 2,585 | |
| ----------- | ----------- |
4
Staff Costs
No remuneration was paid to any of the trustees in the year or in 2021. No expenses were reimbursed to thetrustees in the year or in 2021 either. The staff costs were:
5
6
| The staff costs were | 2022 | 2021 |
|---|---|---|
| £ | £ | |
| Wages and Salaries | 4,594 | 0 |
| ----------- | ----------- | |
| 4,594 | 0 | |
| ----------- | ----------- | |
| The average weekly number of staff employed by the charity | during the year was 1 (2021 - nil). | |
| No member of staff earned more than £60,000. | ||
| Debtors | 2022 | 2021 |
| £ | £ | |
| Other debtors | 3,760 | 3,361 |
| ----------- | ----------- | |
| 3,760 | 3,361 | |
| ----------- | ----------- | |
| Creditors: amounts falling due within one year | 2022 | 2021 |
| £ | £ | |
| Accruals | 470 | 1,200 |
| Social security and other taxes | 457 | 0 |
| ----------- | ----------- | |
| 927 | 1,200 | |
| ----------- | ----------- |
Page 11
Christ's Hope International UK
Accounts for the year ended 30 April 2022
Notes to the Accounts
| 7 | Restricted Funds | Brought | Incoming | Resources | Transfers | Carried |
|---|---|---|---|---|---|---|
| Forward | Resources | Expended | Forward | |||
| £ | £ | £ | £ | £ | ||
| Capacity Fund | 0 | 16,300 | 6,104 | 0 | 10,196 | |
| Christ's Hope International | 4,478 | 12,578 | 15,748 | 0 | 1,308 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| 4,478 | 28,878 | 21,852 | 0 | 11,504 | ||
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| 8 | Analysis of net assets between | funds | ||||
| 2022 | ||||||
| Unrestricted | Restricted | Total | ||||
| funds | funds | funds | ||||
| £ | £ | £ | ||||
| Total current assets | 2,600 | 17,608 | 20,208 | |||
| Creditors due within one year | -927 | 0 | -927 | |||
| ----------- | ----------- | ----------- | ||||
| 1,673 | 17,608 | 19,281 | ||||
| ----------- | ----------- | ----------- | ||||
| 2021 | ||||||
| Unrestricted | Restricted | Total | ||||
| funds | funds | funds | ||||
| £ | £ | £ | ||||
| Total current assets | 9,185 | 4,478 | 13,663 | |||
| Creditors due within one year | -1,200 | 0 | -1,200 | |||
| ----------- | ----------- | ----------- | ||||
| 7,985 | 4,478 | 12,463 | ||||
| ----------- | ----------- | ----------- |
9 Liability of the Members
The charity is limited by guarantee. In the event of the charity being wound up, the liability of the members is limited to £1. The members of the charity are the trustees named on the contents page.
There were no related party transactions in the year that required disclosure.
10 Related party transactions