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 2023
Christ's Hope International UK
Accounts for the year ended 30 April 2023
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 2023 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 2023. 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: (i) Select suitable accounting policies and apply them consistently. (ii) Make judgements and estimates that are reasonable and prudent. (iii) Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue operating. (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. (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 2023 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.
Christ's Hope International UK Page 3 Accounts for the year ended 30 April 2023 Report of the Trustees The focus of Chrst's Hope International UK Ltd 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. In Namibia, we continued to provide funding to the children at our CarePoints in Rehoboth until its closure in December, following a strategic review by Christ's Hope Namibia due to lack of children regularly attending. Our support was then transferred to a newly opened Georgie Wilson CarePoint in Okahandja. 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 contnued 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. During the year we received a large donation from the Naomi Beckford Foundation towrads the cost of supporting a new CarePoint in in Uganda. 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.
As a member of the international group of Christ's Hope organisations we provide financial support for the International Office headquarters through a small levy on our income. The International Office oversees all the activities that touch the lives of nearly 2,000 children and fasmilies in Sub Saharan Africa through our 40+ CarePoints.
Our UK Director has built strong relationships during the year with the staff in Namibia and also in Uganda where we hope to begin supporting a CarePoint in the near future and has visited Africa twice. A Walk for Hope was organised in the Derbshire countryside and was well supported, raising almost £5,000 for support of children in Africa and UK running costs.
We continue to be encouraged by the faithful support we receive from our donors and continue to look forward to expansion in our activities in the coming year.
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.
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| Accounts for the year ended 30 April 2023 | |||||||||
| Report of the Trustees | |||||||||
| Thereserves areheld to ensure that the obligations offered to each individualpersonare | |||||||||
| sustainable. A reserve amountis alsoretainedforthe general running ofthe UKadministration | |||||||||
| costs suchas accoutngfees and directors' liabilityinsurance and any othercostincurredinthe | |||||||||
| daily running requirements of the charity. | |||||||||
| The above report has been prepared in accordance with the small companies regime of the | |||||||||
| Companies Act2006. It was approved by the trustees on 4th December2023 and signed on their | |||||||||
| behalf. | ~~bl.~~ | ~~bl.~~ | |||||||
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| Dr C R Sims | |||||||||
| Trustee | |||||||||
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| Accounts for the year ended 30 April 2023 | |||||||||
| 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 April2023 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 Act2006 ('the2006 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: - accounting records were not kept in accordance with section 386 of the 2006 Act; or - the accounts do not accord with such records; or - 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 - 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
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|---|---|---|---|---|---|---|---|---|---|
| Accounts for the year ended 30 April 2023 | |||||||||
| Statement of Financial Activities | |||||||||
| 2023 | 2022 | ||||||||
| 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 | 0 | 0 | 0 | |||
| Incomingresourcesfrom | |||||||||
| charitable activities: | |||||||||
| Donations | 5,457 | 35,397 | 40,854 | 4,868 | 28,878 | 33,746 | |||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||||
| Total Income | 5,457 | 35,397 | 40,854 | 4,868 | 28,878 | 33,746 | |||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||||
| Expenditure | 1 | ||||||||
| Charitable activities | 1,908 | 43,239 | 45,147 | 1,316 | 21,852 | 23,168 | |||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||||
| Total Expenditure | 2 | 1,908 | 43,239 | 45,147 | 1,316 | 21,852 | 23,168 | ||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||||
| 3,549 | -7,842 | -4,293 | 3,552 | 7,026 | 10,578 | ||||
| Transfers | 7 | -10,345 | 10,345 | 0 | 0 | 0 | 0 | ||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||||
| Net Income/(Expenditure) and | |||||||||
| Net Movement in Funds for | |||||||||
| the Year | -6,796 | 2,503 | -4,293 | 3,552 | 7,026 | 10,578 | |||
| Reconciliation of Funds | |||||||||
| Total Funds Brought Forward | 11,537 | 11,504 | 23,041 | 7,985 | 4,478 | 12,463 | |||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||||
| Total Funds Carried Forward | 4,741 | 14,007 | 18,748 | 11,537 | 11,504 | 23,041 | |||
| ----------- | ----------- | ----------- | ----------- | ----------- | ----------- | ||||
| Statement of Total Recognised Gains and Losses | |||||||||
| Therewerenorecognised gains or lossesfor 2023 or 2022otherthanthoseincludedinthe Statement of Financial | |||||||||
| Activities. | |||||||||
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|---|---|---|---|
|Christ's Hope International UK|Page 7|
|Accounts for the year ended 30 April 2023|
|Balance Sheet|
|2023|2022|
|Notes|£|£|
|Current Assets|
|Debtors|5|3,730|3,760|
|Cash at bank and in hand|15,909|20,208|
|-----------|-----------|
|Total Current Assets|19,639|23,968|
|Liabilities|
|Creditors : amounts falling|due|
|within one year|6|891|927|
|-----------|-----------|
|Net Assets|18,748|23,041|
|-----------|-----------|
|The Funds|of the|Charity|
|Unrestricted Funds|4,741|11,537|
|Restricted Funds|7|14,007|11,504|
|-----------|-----------|
|Total Charity Funds|18,748|23,041|
|-----------|-----------|
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For the year ended 30 April 2023 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 deficit 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 4th December 2023 and signed on their behalf.
Dr C R Sims Trustee
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| Accounts for the year ended 30 April 2023 | |||||||||
| 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 January2019)-(Charities SORP (FRS 102)), | |||||||||
| the financial reporting standard applicable in the UK and Republic of Ireland (FRS 102) | |||||||||
| and the Companies Act2006. | |||||||||
| 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 | ||||||||
| Incomingresources arerecognisedinthe year in whichthe charityis entitled to thereceipt, | |||||||||
| and the amount canbemeasuredwith reasonable certainty. Incomeis only deferredwhen | |||||||||
| the charity has to fulfil conditions before becoming entitled to it or where the donor has | |||||||||
| specified that theincomeis to be expendedinafuture year. | |||||||||
| (c) | Expenditure | ||||||||
| Expenditureisrecognised onanaccruals basis as aliabilityisincurred. Expenditure | |||||||||
| includes anyVAT whichcannot befullyrecovered, andisreported as part ofthe | |||||||||
| expenditure towhich itrelates. | |||||||||
| Grants payable are chargedinthe year whenthe offer ismade exceptinthose cases | |||||||||
| where the offer is made conditional, such grants being recognised as expenditure when | |||||||||
| the conditions attaching arefulfilled.Grants offered subject to conditionswhich havenot | |||||||||
| been met at the yearend arenoted as a commitment, butnot 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 arerecognisedwhere the charityhas a present obligation resulting | |||||||||
| froma past event thatwillprobablyresultinthe transferof funds to a third party and the | |||||||||
| amount due to settle the obligationcanbemeasured orestimatedreliably.Creditors and | |||||||||
| provisions arenormallyrecognised at theirsettlement amount afterallowingforany trade | |||||||||
| discounts due. | |||||||||
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|---|---|---|---|---|---|---|---|---|---|
| Accounts for the year ended 30 April 2023 | |||||||||
| 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. | |||||||||
| Expenditureforthose purposesis charged to thefund, together withafairallocationof | |||||||||
| overhead and support costs. | |||||||||
| Designatedfunds are unrestrictedfunds,which have beendesignatedforspecialpurposes | |||||||||
| by the trustees.Unrestrictedfunds are donations and other incomingresourcesreceived 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 | |||||||||
| 102and the Charities SORP. | |||||||||
| 2 | Total Expenditure | 2023 | 2022 | ||||||
| Charitable | Governance | Total | Total | ||||||
| activities | costs* | Resources | Resources | ||||||
| Expended | Expended | ||||||||
| £ | £ | £ | £ | ||||||
| Grants to Christ's Hope International | 12,698 | 0 | 12,698 | 15,748 | |||||
| Support costs | (note 3) | 31,969 | 480 | 32,449 | 7,420 | ||||
| ----------- | --------------- | ----------- | ----------- | ||||||
| 44,667 | 480 | 45,147 | 23,168 | ||||||
| ----------- | --------------- | ----------- | ----------- | ||||||
| *Independent examination fees | 480 | 470 | |||||||
| ----------- | ----------- | ||||||||
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|---|---|---|---|---|---|---|---|---|---|
| Accounts for the year ended 30 April 2023 | |||||||||
| Notes to the Accounts | |||||||||
| 3 | Support Costs | 2023 | 2022 | ||||||
| £ | £ | ||||||||
| Bank charges | 253 | 210 | |||||||
| Communications | 224 | 86 | |||||||
| Equipment and furniture | 1,648 | 0 | |||||||
| General expenses | 135 | 135 | |||||||
| Independent examination | 480 | 470 | |||||||
| Insurance | 434 | 44 | |||||||
| Publicity and promotion | 320 | 167 | |||||||
| Recruitment expenses | 62 | 204 | |||||||
| Staff costs | 28,721 | 4,594 | |||||||
| Travel expenses | 172 | 1,510 | |||||||
| ----------- | ----------- | ||||||||
| 32,449 | 7,420 | ||||||||
| ----------- | ----------- | ||||||||
| 4 | StaffCosts | ||||||||
| No remuneration was paid to any of the trustees in the year or in2022. No expenses were | |||||||||
| reimbursed to the trustees in the year or in2022either. The staff costs were: | |||||||||
| The staffcostswere | 2023 | 2022 | |||||||
| £ | £ | ||||||||
| Wages and Salaries | 28,068 | 4,594 | |||||||
| Employer's pension contributions | 653 | 0 | |||||||
| ----------- | ----------- | ||||||||
| 28,721 | 4,594 | ||||||||
| ----------- | ----------- | ||||||||
| The average weekly number of staff employed by the charity during the year was 1 (2022 -1). | |||||||||
| No member of staff earned more than £60,000. | |||||||||
| 5 | Debtors | 2023 | 2022 | ||||||
| £ | £ | ||||||||
| Other debtors | 3,730 | 3,760 | |||||||
| ----------- | ----------- | ||||||||
| 3,730 | 3,760 | ||||||||
| ----------- | ----------- | ||||||||
| 6 | Creditors: amounts falling due within one year | 2023 | 2022 | ||||||
| £ | £ | ||||||||
| Accruals | 480 | 470 | |||||||
| Socialsecurity and othertaxes | 411 | 457 | |||||||
| ----------- | ----------- | ||||||||
| 891 | 927 | ||||||||
| ----------- | ----------- | ||||||||
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|---|---|---|---|---|---|---|---|---|---|
| Accounts for the year ended 30 April 2023 | |||||||||
| Notes to the Accounts | |||||||||
| 7 | Restricted Funds | Brought | Incoming | Resources | Transfers | Carried | |||
| Forward | Resources | Expended | Forward | ||||||
| £ | £ | £ | £ | £ | |||||
| Capacity Fund | 10,196 | 10,000 | 30,541 | 10,345 | 0 | ||||
| Christ's Hope International | 1,308 | 25,397 | 12,698 | 0 | 14,007 | ||||
| ----------- | ----------- | ----------- | ----------- | ----------- | |||||
| 11,504 | 35,397 | 43,239 | 10,345 | 14,007 | |||||
| ----------- | ----------- | ----------- | ----------- | ----------- | |||||
| 8 | Analysis of net assets between funds | ||||||||
| 2023 | |||||||||
| Unrestricted | Restricted | Total | |||||||
| funds | funds | funds | |||||||
| £ | £ | £ | |||||||
| Totalcurrent assets | 5,632 | 14,007 | 19,639 | ||||||
| Creditors duewithinone year | -891 | 0 | -891 | ||||||
| ----------- | ----------- | ----------- | |||||||
| 4,741 | 14,007 | 18,748 | |||||||
| ----------- | ----------- | ----------- | |||||||
| 2022 | |||||||||
| Unrestricted | Restricted | Total | |||||||
| funds | funds | funds | |||||||
| £ | £ | £ | |||||||
| Total current assets | 12,464 | 11,504 | 23,968 | ||||||
| Creditors due within one year | -927 | 0 | -927 | ||||||
| ----------- | ----------- | ----------- | |||||||
| 11,537 | 11,504 | 23,041 | |||||||
| ----------- | ----------- | ----------- | |||||||
| 9 | Liability of the Members | ||||||||
| The charity is limited by guarantee. In the event of the charity being wound up, the liability of | |||||||||
| themembersislimited to £1. Themembers ofthe charity are the trusteesnamed onthe | |||||||||
| contents page. | |||||||||
| 10 | Related party transactions | ||||||||
| Therewerenorelated party transactionsinthe yearthatrequired disclosure. | |||||||||