REGISTERED CHARITY NUMBER: 1099134
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
FOR
HOUSE OF HOPE FOR ALL NATIONS
Appiatse & Associates Chartered Certified Accountants
191 Waltham Way Chingford London E4 8AG
HOUSE OF HOPE FOR ALL NATIONS
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 9 |
| Detailed Statement of Financial Activities | 10 | to | 11 |
HOUSE OF HOPE FOR ALL NATIONS
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2025
The trustees present their report with the financial statements of the charity for the year ended 30 April 2025. The trustees have adopted the provisions of 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).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1099134
Principal address
27 Amigo House Morley Street London SE1 7QE
Trustees
F B Braise Koutonin Ms W B Etienne D Rabe Babo Z G Okoubi
Independent Examiner
Appiatse & Associates Chartered Certified Accountants 191 Waltham Way Chingford London E4 8AG
Approved by order of the board of trustees on 12 June 2025 and signed on its behalf by:
F B Braise Koutonin - Trustee
Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOUSE OF HOPE FOR ALL NATIONS
Independent examiner's report to the trustees of House of Hope for All Nations
I report to the charity trustees on my examination of the accounts of House of Hope for All Nations (the Trust) for the year ended 30 April 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Ekow Appiatse
Appiatse & Associates Chartered Certified Accountants 191 Waltham Way Chingford London E4 8AG
12 June 2025
Page 2
HOUSE OF HOPE FOR ALL NATIONS
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025
| 30.4.25 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 92,464 EXPENDITURE ON Charitable activities Wages 10,957 Evangelism 51,429 Other 14,487 Total 76,873 NET INCOME 15,591 RECONCILIATION OF FUNDS Total funds brought forward 10,076 TOTAL FUNDS CARRIED FORWARD 25,667 |
30.4.24 Total funds £ 136,931 |
|---|---|
| 11,000 82,546 43,264 |
|
| 136,810 | |
| 121 9,955 |
|
| 10,076 |
The notes form part of these financial statements
Page 3
HOUSE OF HOPE FOR ALL NATIONS
BALANCE SHEET
30 APRIL 2025
| 30.4.25 | 30.4.24 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 4 | 9,539 | 2 |
| CURRENT ASSETS | |||
| Debtors | 5 | 4,952 | 4,952 |
| Cash at bank | 13,276 | 6,922 | |
| 18,228 | 11,874 | ||
| CREDITORS | |||
| Amounts falling due within one year | 6 | (2,100) | (1,800) |
| NET CURRENT ASSETS | 16,128 | 10,074 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 25,667 | 10,076 | |
| NET ASSETS | 25,667 | 10,076 | |
| FUNDS | 7 | ||
| Unrestricted funds | 25,667 | 10,076 | |
| TOTAL FUNDS | 25,667 | 10,076 |
The financial statements were approved by the Board of Trustees and authorised for issue on 12 June 2025 and were signed on its behalf by:
F B Braise Koutonin - Trustee
The notes form part of these financial statements
Page 4
HOUSE OF HOPE FOR ALL NATIONS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Page 5
continued...
HOUSE OF HOPE FOR ALL NATIONS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 April 2025 nor for the year ended 30 April 2024.
3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 136,931 |
| EXPENDITURE ON | |
| Charitable activities | |
| Wages | 11,000 |
| Evangelism | 82,546 |
| Other | 43,264 |
| Total | 136,810 |
| NET INCOME | 121 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 9,955 |
| TOTAL FUNDS CARRIED FORWARD | 10,076 |
Page 6
continued...
HOUSE OF HOPE FOR ALL NATIONS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025
4. TANGIBLE FIXED ASSETS
| 4. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Fixtures | ||||
| Plant and | and | |||
| machinery | fittings | Totals | ||
| £ | £ | £ | ||
| COST | ||||
| At 1 May 2024 | 33,523 | - | 33,523 | |
| Additions | 10,874 | 1,047 | 11,921 | |
| At 30 April 2025 | 44,397 | 1,047 | 45,444 | |
| DEPRECIATION | ||||
| At 1 May 2024 | 33,521 | - | 33,521 | |
| Charge for year | 2,175 | 209 | 2,384 | |
| At 30 April 2025 | 35,696 | 209 | 35,905 | |
| NET BOOK VALUE | ||||
| At 30 April 2025 | 8,701 | 838 | 9,539 | |
| At 30 April 2024 | 2 | - | 2 | |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 30.4.25 | 30.4.24 | |||
| £ | £ | |||
| Other debtors | 4,952 | 4,952 | ||
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 30.4.25 | 30.4.24 | |||
| £ | £ | |||
| Other creditors | 2,100 | 1,800 | ||
| 7. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.5.24 | in funds | 30.4.25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 10,076 | 15,591 | 25,667 | |
| TOTAL FUNDS | 10,076 | 15,591 | 25,667 |
continued...
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HOUSE OF HOPE FOR ALL NATIONS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025
7. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 92,464 | (76,873) | 15,591 |
| TOTAL FUNDS | 92,464 | (76,873) | 15,591 |
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.5.23 | in funds | 30.4.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 9,955 | 121 | 10,076 |
| TOTAL FUNDS | 9,955 | 121 | 10,076 |
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 136,931 136,931 |
Resources Movement expended in funds £ £ (136,810) 121 (136,810) 121 |
Resources Movement expended in funds £ £ (136,810) 121 (136,810) 121 |
|---|---|---|---|
| 121 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.5.23 | in funds | 30.4.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 9,955 | 15,712 | 25,667 |
| TOTAL FUNDS | 9,955 | 15,712 | 25,667 |
continued...
Page 8
HOUSE OF HOPE FOR ALL NATIONS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025
7. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 229,395 | (213,683) | 15,712 |
| TOTAL FUNDS | 229,395 | (213,683) | 15,712 |
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 April 2025.
Page 9
HOUSE OF HOPE FOR ALL NATIONS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025
| 30.4.25 | 30.4.24 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 61,454 | 104,685 |
| Gift aid | 31,010 | 32,246 |
| 92,464 | 136,931 | |
| Total incoming resources | 92,464 | 136,931 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 2,891 | 6,500 |
| Evangelism | 23,943 | 31,854 |
| Events, activities and music | 8,103 | 50,390 |
| Donations and subscriptions | 854 | 4,802 |
| Welfare and social help | 7,370 | - |
| 43,161 | 93,546 | |
| Other | ||
| Plant and machinery | 2,175 | - |
| Fixtures and fittings | 209 | - |
| 2,384 | - | |
| Support costs | ||
| Management | ||
| Rent and services | 19,849 | 32,680 |
| Telephone | 175 | 393 |
| Printing, postage & stationery | 125 | 120 |
| Sundries | 494 | 494 |
| Hospitality | 90 | - |
| Repairs and maintenance | 1,500 | - |
| Cleaning | 2,350 | 4,602 |
| Security | 650 | - |
| Administration expenses | 911 | - |
| 26,144 | 38,289 | |
| Finance | ||
| Bank charges | 164 | 175 |
| Governance costs | ||
| Accountancy and legal fees | 2,020 | 1,800 |
| Carried forward | 2,020 | 1,800 |
This page does not form part of the statutory financial statements
Page 10
HOUSE OF HOPE FOR ALL NATIONS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025
| 30.4.25 | 30.4.24 | |
|---|---|---|
| £ | £ | |
| Governance costs | ||
| Brought forward | 2,020 | 1,800 |
| Consultancy fee | 3,000 | 3,000 |
| 5,020 | 4,800 | |
| Total resources expended | 76,873 | 136,810 |
| Net income | 15,591 | 121 |
This page does not form part of the statutory financial statements
Page 11