Annual Report and Accounts
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Introduction
The trustees present their annual report for the financial year ended 1* July 2025. This is the 19" annual report of the Trustees of Hue Help, Charity Registration Number 1117116.
Hue Help was founded by international volunteers and local Vietnamese professionals to improve the health, education and future prospects of disadvantaged children in central Vietnam. The charity operates in conjunction with local partners in Vietnam to ensure sustainability and compatibility with local beliefs, customs and traditions. The charity currently operates several programmes to achieve these aims, the details of which are provided within this report.
The Trustees consider that the Charity has.successfully worked towards achieving its aims during the year covered by this Annual Report. The Charity has significantly expanded its operations and has many developments planned for the coming year. The Charity has sufficient resources to fulfil its obligations.
Name and registered office of the charity
The full name of the charity is Hue Help. The charity does not make itself known by any other name.
The legal registration details are:
Hue Help 46 Garnet Street Saltburn Cleveland TS12 1EN
Charity Registration Number 1117116
| Structure, governance and management | ||
|---|---|---|
| The charity is governed by a Trust Deed dated 2nd | November 2006, asamended bysupplemental deed dated 20January | |
| 2008. | : | |
| The charity trustees | ||
| Graham Buckley | ||
| Trustee | ||
| Joshua Zukas | ||
| Vice-Chair | ||
| Kim Megson | ||
| Trustee | ||
| . | ||
| David Burt | ||
| Trustee | ‘ | |
| Gill Lever | t | |
| Chair |
Recruitment methods
Trustees dre recruited and appointed by the existing trustees in accordance with procedures outlined in the governing document.
Objectives and Activities of the Charity
The objects as defined in the governing document are:
e To support the work of Hearts for Hue and Global Volunteer Network in Vietnam in ways that are charitable according to the laws of England and Wales.
e =To relieve poverty, distress and suffering in central Vietnam.
Summary of the main activities in relation to the objects The Charity has the following principal activities that fulfil the objects:
*
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e Assisting local authorities in Thua Thien Hue, Vietnam, to provide a safe home and education to children without parents or with parents that are unable to care for them;
-
e = Providing swimming tuition and water safety education to primary school aged children;
Policy on reserves
Hue Help has a policy to use reserves for the following purposes:
-
To provide a degree of short term protection against unplanned events that may threaten the provision of existing services;
-
To enable the organisation to manage fluctuations in income and expenditure;
-
To increase the scope or scale of activities, including developing or promoting the development of new or additional programs to meet the objectives of the Charity.
The Trustees believe that it is prudent to operate with a level of reserves, to provide a cushion against short-term threats or unforeseen financial demands. This may include such things as unexpected loss of contract income or unplanned major expenditure. The Trustees have deemed that reserves should not fall below the required amount for three months of operations.
The Trustees, taking into account the nature and size of the Charity, income and expenditure projections, external guidelines, such as the Charity Commission, and the potential use to which reserves may be put, annually review the appropriate level of reserves.
Risk Management
The Trustees continue to monitor and act upon the risk management processes to assess business risks and implement risk management strategies. This involves identifying the major strategic, business and operational risks the charity faces, prioritising them in terms of potential impact and likelihood of occurrence and identifying means of mitigating the risks.
Public Benefit Pk , In planning the Charity's activities for the year, the Trustees have kept in mind the Charity Commission's guidance on public benefit, including the guidance on ‘Public benefit: running a charity (PB2)’. The Trustees believe the charitable activities described below fulfil the objects and provide public benefit.
Administrative information
The registered address of Hue Help is Hue Help, 46 Garnet Street, Saltburn, Cleveland TS12 1EN, England.
The main operational office is located in Vietnam at: Hue Help, 140 Ta Quang Buu Street, Hue City, Vietnam.
Achievements and Performance
Hue Children’s. ? Shelter
,
This programme provides funding and management support to Hue Children’s Shelter. The shelter is managed by Thua Thien Hue DOLISA (Department of Labour, Invalids and Social Affairs) and provides a home to children who have no parents, or have family that are unable to look after them. ¢
During this financial year, the following items have been a focus of our work at the shelter:
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e Providing additional tutors to assist to reach and exceed national average grades in school; e Supporting costs for extra educational activities; e Creating a programme of recreational activities, including trips to local beaches and sites of interest, and a summer vacation;
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e Supporting children who previously lived in the shelter with core living costs and education;
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Our commitment to providing these services at Hue Children’s Shelter will continue in the next financial year.
Swimming for Safety
Swimming for Safety is a drowning prevention initiative created by Hue Help in partnership with the Swimming Teacher’s Association, (STA UK). The programme trains primary school children as swimming teachers, who then go on to train the children in their schools in survival swimming, land-based rescue and water safety awareness. Since beginning in 2011, it has trained approximately 18,000 children and 750 teachers.
In this financial year, we provided training for 34 Swimming Teachers, 110 Water Safety Educators, 2,398 children in Water Safety Education and 904 children on swimming and safety skills.
In this year, the programme was operational in Thua Thien Hue province. In addition, we also supported national drowning prevention initiatives across Vietnam with support from the Global Health Advocacy Incubator.
We intend to continue to expand this programme in the coming financial year.
q
Independent Examiner’s Report to the Trustees of Hue Help — Charity Number 1117116
| report to the trustees on my examination of the accounts of Hue Help (“the Charity”) for the year ended 01/07/2025 set out on pages 6 and 7.
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
| report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- e the accounting records were not kept in accordance with section 130 of the Charities Act; or e the accounts did not accord with the accounting records
| 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.
__ laws . aaa C Signed: Full Name: =penn Arete Go W2; Ter Y— Address: oO Nowe Ose sq |r Wy tee Date: Dl : A
Relevant Qualifications:
‘
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Hue Help
Receipts and Payments Account
For the year ended 01 July 2025
| Unrestricted funds |
Restricted Endowment funds funds |
Restricted Endowment funds funds |
Totalfunds | Prioryear total funds |
||
|---|---|---|---|---|---|---|
| Receipts | ||||||
| Receipts from generated funds | ||||||
| Voluntaryincome | 13,130 | 34,324 | - | 47,454 | 64,623 | |
| = | - | |||||
| Activities for generating funds | - | - | - | |||
| Investmentincome | 1,445 | - | - | 1,445 | 2,205 | |
| - | - | - | ||||
| Other receipts | - | - | ||||
| pa a Total receipts |
14,575 | 34,324 | - | 48,899 | 66,828 | |
| Payments | 4 < |
' | ||||
| Costofgenerating funds | 216 | - | oc | 216 | 216 | |
| - | - | - | ||||
| Cost ofgenerating voluntary | - | - | ||||
| income | ||||||
| Charitable activities | 5,599 | 42,267 | - | 47,866 | 49,884 | |
| Governancecosts | 859 | 1,172 | - | 2,031 | 1,642 | |
| Otherpayments | - | 5,738 | - | 5,738 | 4,604 | ‘ |
| Total payments | 6,674 | 49,177 | - | 55,851 | 56,346 | |
| Excessof receiptsover | 7,901 | (14,853) | - | (6,952) | 10,482 | |
| payments/ (payments over | ||||||
| receipts)I | 010900 |
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Statement of Assets and Liabilities
As of: 01 July 2025
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|a|
|Unrestricted|Restricted|Endowment|Total|funds|Prior|year|
|funds|funds|funds|total|funds|
|Fixed Assets|
|Tangible|Assets|1,361|-|-|1,361|1,428|
|Current|assets|
|Cash|at|bank|and|in|hand|39,545|57,336|-|96,881|103,833|
|Total|net|assets|less|liabilities|40,906|57,336|-|98,242|105,261|
|Funds|of the|charity|40,906|57,336|-|98,242|105,261|
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Financial Review
This year's accounts showa fall in income compared to the previous financial year, though sufficient income was received to deliver the planned charitable programmes. Total expenditure on charitable activities and related costs totalled £55,851, reflecting continuing delivery of the Swimming for Safety and Hue Children's Shelter programmes. Expenditure exceeded income due to planned use of funds received in prior years. The charity ended the year with total funds of £98,242, which the Trustees consider to be at a level consistent with the reserves policy set out above.
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1. Basis of Preparation
The financial statements have been prepared using the Receipts and Payments basis.
- Declarations
A. Adequacy of assets to meet fund restrictions
Sufficient resources are held in an appropriate form to enable each fund to be applied in accordance with the restrictions imposed.
B. Branches
The financial activities, assets and liabilities for all the charity's branches have been included.
C. Change in year end
The trustees have not changed the year end date nor has the length of the charity’s financial year.
D. Designated funds
The charity does not have designated funds.
E. Funds in deficit
No funds (unrestricted, designated, restricted or endowment) are in deficit at the balance sheet date.
F. Inter-fund loans
There were no inter-fund loans outstanding at the balance sheet date.
- Accounting Policies
A. Foreign exchange
ead :
Monetary assets and liabilities denominated in currencies other than GBP are translated into GBP at rates of exchange ruling at the balance sheet date. The resulting unrealised exchange differences are included within ‘Other payments’ (or 'Other receipts’ if a net gain) in the Receipts and Payments Account. Transactions in currencies other than GBP during the year have been translated into GBP at the average monthly rate for the month in which the transaction took place.
B. Incoming Resources with related expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the accounts.
C. Grants and donations
Grants and donations are recognised on a cash basis, being included in the accounts only when the cash is received by the charity.
D. Tangible fixed assets
Tangible fixed assets are included in the Statement of Assets and Liabilities at cost less accumulated depreciation. Depreciation is provided on a straight-line basis at rates calculated to write off the cost of each asset over its expected useful life. Depreciation is not included as a payment in the Receipts and Payments Account. ¢
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