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 2024
Christ's Hope International UK
Accounts for the year ended 30 April 2024
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 2024 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 2024. 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 | Christ's Hope International UK | Christ's Hope International UK | Page 2 | |||||
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| Accounts for the year ended 30 April 2024 | ||||||||
| **Report of ** | the Trustees | |||||||
| Organisationalstructure | ||||||||
| Themanagement ofthe charityis theresponsibility ofthe trustees | who are elected and co-opted | |||||||
| underthe terms oftheAricles 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.
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Christ's Hope International UK Page 3
Accounts for the year ended 30 April 2024
Report of the Trustees
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In Namibia, we continued to provide funding to the children at our Georgie Wilson CarePoint in Okahandja. Our provision provides vulnerable children with stabiliity, hope, food, medical care and education giving them a better future than they would otherwise have. We raise the funds to support the children and families both through our child sponsorship programme for the CarePoint and other donations from our generous supporters who continue to provide us with funds. We are also supported by our UK volunteers who help with the day-to-day tasks of running the organisation and liaising with the countries we support. In Kenya, thanks to the generosity of on-going donors, we have continued to provide support for the CarePoints in Kisumu 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 through restricted donations made in the UK specifically for this work, provides personal support to the staff, members and volunteers who play such a vital role in assisting the children.
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.
Unfortunately, the increase in funding that was anticipated from appointing a UK Director did not materialise and John Bromley stepped down during the year as a paid employee, but continues to support us as a valued volunteer
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 with the support of the new International Director and strengthened International Office.
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.
Christ's Hope International UK Page 4 Accounts for the year ended 30 April 2024 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 accounting 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 13th December 2024 and signed on their behalf.
Dr C R Sims Trustee
| Christ's Hope International UK | Christ's Hope International UK | Christ's Hope International UK | Page 5 | |||||
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| Accounts for the year ended 30 April 2024 | ||||||||
| Independent Examiner's Report | ||||||||
| To the Trustees of Christ's Hope International UK | ||||||||
| I report to the charity trustees on | my examinationofthe accounts ofthe Companyforthe year | |||||||
| ended 30April 2024set out onpages 6 to11. | ||||||||
| **Responsibilities and ** | Basis of Report | |||||||
| As the charity's trustees ofthe Company (who are also | the directors ofthe companyforthe | |||||||
| purposes ofcompany | law), you areresponsibleforthe preparationofthe accountsinaccordance | |||||||
| withtherequirements | ofthe CompaniesAct | 2006 ('the2006Act'). | ||||||
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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Christ's Hope International UK Page 6
Accounts for the year ended 30 April 2024
Statement of Financial Activities
2024 2023
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
Incoming resources from
charitable activities:
Donations 6,257 28,526 34,783 5,457 35,397 40,854
----------- ----------- ----------- ----------- ----------- -----------
Total Income 6,257 28,526 34,783 5,457 35,397 40,854
----------- ----------- ----------- ----------- ----------- -----------
Expenditure 1
Charitable activities 1,490 32,284 33,774 1,908 43,239 45,147
----------- ----------- ----------- ----------- ----------- -----------
Total Expenditure 2 1,490 32,284 33,774 1,908 43,239 45,147
----------- ----------- ----------- ----------- ----------- -----------
4,767 -3,758 1,009 3,549 -7,842 -4,293
Transfers 7 -5,193 5,193 0 -10,345 10,345 0
----------- ----------- ----------- ----------- ----------- -----------
Net Income/(Expenditure) and
Net Movement in Funds for
the Year -426 1,435 1,009 -6,796 2,503 -4,293
Reconciliation of Funds
Total Funds Brought Forward 4,741 14,007 18,748 11,537 11,504 23,041
----------- ----------- ----------- ----------- ----------- -----------
Total Funds Carried Forward 4,315 15,442 19,757 4,741 14,007 18,748
----------- ----------- ----------- ----------- ----------- -----------
Statement of Total Recognised Gains and Losses
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There were no recognised gains or losses for 2024 or 2023 other than those included in the Statement of Financial Activities.
| Christ's Hope International UK | Christ's Hope International UK | Christ's Hope International UK | Page 7 | |||||
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| Accounts for the year ended 30 April 2024 | ||||||||
| Balance Sheet | ||||||||
| 2024 | 2023 | |||||||
| Notes | £ | £ | ||||||
| Current Assets | ||||||||
| Debtors | 5 | 11,869 | 3,730 | |||||
| Cashat bankandin hand | 8,378 | 15,909 | ||||||
| ----------- | ----------- | |||||||
| Total Current Assets | 20,247 | 19,639 | ||||||
| Liabilities | ||||||||
| Creditors:amountsfalling due | ||||||||
| withinone year | 6 | 490 | 891 | |||||
| ----------- | ----------- | |||||||
| Net Assets | 19,757 | 18,748 | ||||||
| ----------- | ----------- | |||||||
| The Funds of the Charity | ||||||||
| UnrestrictedFunds | 4,315 | 4,741 | ||||||
| RestrictedFunds | 7 | 15,442 | 14,007 | |||||
| Total Charity Funds | ----------- 19,757 |
----------- 18,748 |
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| ----------- | ----------- | |||||||
| Forthe yearended 30April 2024the charitywas entitled to exemption fromaudit undersection | ||||||||
| 477CompaniesAct2006 andnonoticehas beendeposited undersection 476. The trustees | ||||||||
| acknowledge their responsibilitesforensuring that the charitykeeps accountingrecordswhich | ||||||||
| complywithsection386 oftheAct and preparing accountswhichgive a true andfair viewofthe | ||||||||
| state ofaffairs ofthe charity as at the yearend and of its surplusforthe year inaccordancewith | ||||||||
| therequirements ofsections 393 and 394andwhichotherwise complywiththerequirements of | ||||||||
| the CompaniesAct2006, sofaras applicable to the charity. | ||||||||
| The accountshave beenpreparedinaccordancewiththe provisions ofthe CompaniesAct2006 | ||||||||
| applicable to charities subject to the smallcompaniesregime andwere approved by the trustees | ||||||||
| on 13th December 2024and signed ontheirbehalf. | ||||||||
| ~~bl.~~ | ~~bl.~~ | |||||||
| ~~bl.~~ | ~~bl.~~ | |||||||
| DrC RSims ~~bl.~~ |
~~bl.~~ | |||||||
| Trustee | ~~bl.~~ | ~~bl.~~ | ||||||
| ~~bl.~~ | ~~bl.~~ | |||||||
For the year ended 30 April 2024 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 13th December 2024 and signed on their behalf.
| DrC RSims Trustee |
|---|
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| Accounts for the year ended 30 April 2024 | ||||||||
| Notes to the Accounts | ||||||||
| 1 | Accounting Policies | |||||||
| (a) | Basis of Preparation of Accounts | |||||||
| The accountshave beenpreparedinaccordancewith Accounting andReporting by | ||||||||
| Charities:Statement of recommended practice applicable to charities preparing their | ||||||||
| accountsinaccordancewiththeFinancial Reporting Standard applicableinthe UKand | ||||||||
| Republic of Ireland (FRS102) (Effective1January2019)-(Charities SORP(FRS102)), | ||||||||
| thefinancial reporting standard applicableinthe UKandRepublic of Ireland (FRS102) | ||||||||
| and the CompaniesAct2006. | ||||||||
| Christ'sHopeInternationalUK meets the definitionofa public benefit entity under FRS102. | ||||||||
| Assets andliabilities areinitiallyrecognised athistoricalcost ortransaction value unless | ||||||||
| otherwise statedin relevant accounting policynote(s). | ||||||||
| (b) | Income | |||||||
| Incomingresources arerecognisedinthe year in whichthe charityis entitled to thereceipt, | ||||||||
| and the amount canbemeasuredwith reasonable certainty. Incomeis only deferredwhen | ||||||||
| the charityhas tofulfilconditions before becoming entitled toit 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 ismade conditional, suchgrants beingrecognised as expenditurewhen | ||||||||
| 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 otherdebtors arerecognised at theirsettlement amount due afterany | ||||||||
| discounts. Prepayments arevalued at the amount prepaidnet ofany 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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Christ's Hope International UK Page 9
Accounts for the year ended 30 April 2024
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 2024 2023
Charitable Governance Total Total
activities costs Resources Resources
Expended Expended
£ £ £ £
Grants to Christ's Hope International 11,291 0 11,291 12,698
Support costs (note 3) 21,993 490 22,483 32,449
----------- --------------- ----------- -----------
33,284 490 33,774 45,147
----------- --------------- ----------- -----------
Independent examination fees 490 480
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| Accounts for the year ended 30 April 2024 | ||||||||
| Notes to the Accounts | ||||||||
| 3 | Support Costs | 2024 | 2023 | |||||
| £ | £ | |||||||
| Bankcharges | 195 | 253 | ||||||
| Communications | 106 | 224 | ||||||
| Equipment andfurniture | 0 | 1,648 | ||||||
| Generalexpenses | 184 | 135 | ||||||
| Independent examination | 490 | 480 | ||||||
| Insurance | 413 | 434 | ||||||
| Publicity and promotion | 102 | 320 | ||||||
| Recruitment expenses | 0 | 62 | ||||||
| Staffcosts | 20,812 | 28,721 | ||||||
| Travelexpenses | 181 | 172 | ||||||
| ----------- | ----------- | |||||||
| 22,483 | 32,449 | |||||||
| ----------- | ----------- | |||||||
| 4 | StaffCosts | |||||||
| Noremuneration was paid to any ofthe trusteesinthe yearor in 2023. No expenseswere | ||||||||
| reimbursed to the trusteesinthe yearor in 2023 either. The staffcostswere: | ||||||||
| The staffcostswere | 2024 | 2023 | ||||||
| £ | £ | |||||||
| Wages and Salaries | 20,303 | 28,068 | ||||||
| Employer's pensioncontributions | 509 | 653 | ||||||
| ----------- | ----------- | |||||||
| 20,812 | 28,721 | |||||||
| ----------- | ----------- | |||||||
| The averageweeklynumberofstaffemployed by the charity during the year was1(2023- 1). | ||||||||
| Nomemberofstaffearnedmore than£60,000. | ||||||||
| 5 | Debtors | 2024 | 2023 | |||||
| £ | £ | |||||||
| Trade debtors | 8,000 | 0 | ||||||
| Otherdebtors | 3,869 | 3,730 | ||||||
| ----------- | ----------- | |||||||
| 11,869 | 3,730 | |||||||
| ----------- | ----------- | |||||||
| 6 | Creditors:amountsfalling duewithinone year | 2024 | 2023 | |||||
| £ | £ | |||||||
| Accruals | 490 | 480 | ||||||
| Socialsecurity and othertaxes | 0 | 411 | ||||||
| ----------- | ----------- | |||||||
| 490 | 891 | |||||||
| ----------- | ----------- |
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Christ's Hope International UK Page 11
Accounts for the year ended 30 April 2024
Notes to the Accounts 15800
7 Restricted Funds Brought Incoming Resources Transfers Carried
Forward Resources Expended Forward
£ £ £ £ £
Capacity Fund 0 15,800 20,993 5,193 0
Christ's Hope International 14,007 12,726 11,291 0 15,442
----------- ----------- ----------- ----------- -----------
14,007 28,526 32,284 5,193 15,442
----------- ----------- ----------- ----------- -----------
8 Analysis of net assets between funds
2024
Unrestricted Restricted Total
funds funds funds
£ £ £
Total current assets 4,315 15,442 19,757
Creditors due within one year -490 0 -490
----------- ----------- -----------
3,825 15,442 19,267
----------- ----------- -----------
2023
Unrestricted Restricted Total
funds funds funds
£ £ £
Total current assets 5,632 14,007 19,639
Creditors due within one year -891 0 -891
----------- ----------- -----------
4,741 14,007 18,748
----------- ----------- -----------
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.
10 Related party transactions
There were no related party transactions in the year that required disclosure.
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