ILUL
COMPANY REGISTRATION NUMBER.. 05801510
CHARITY REGISTRATION NUMBER: 1117909
Fountain of Peace Children's Foundation UK
Company Limited by Guarantee
Unaudited Financial Statements
For the year ended
31 May 2022
MARK A JORDAN FCA
Chartered accountants
Jordan & Company
Knighton House
62 Hagley Road
Stourbridge
West Midlands
DY8 1QD

Fountain of Peace Children's Foundation UK
Company Limited by Guarantee
Financial Statements
Year ended 31 ljlay 2022
Page
Trustees, annual report {incorporating the directorfs report)
Independent examinerfs report to the trustees
Statement of financial activities (including Income and
expenditure account)
Statement of financlal posltlon
10
Statement of cash flows
11
Notes to the flnancial stalements
12
Tha followlng pages do not form part of the flnanclal statoments
Detailed statement of financial activities
18
Notes to the detailed statement of financial activities
19

Fountain of Peace Children's Foundation UK
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 May 2022
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the charity for th8 year ended 31 May 2022.
Reference and admlnl$tratlvo detslls
Reglstered charlty n•m•
Fountain of Peace Children's Foundation UK
Charity r•glstr8tlon number
1117909
Company reg18tratlon numbor 05801510
PrSnclpal ottlc• and rngl$tered 2 Wldmore Cottages
offlce
Agherid9e
Ch88ham
Buckinghamshirè
HP5 2UY
Thè tru•tee•
Mrs S Williams
Dr A.D. Shepherd
Mrs A. Basabe
Mrs M. Shgphgrd
Mrs K Sharma
Ms S Dodd
Mr P Amboule
Company Secretary
Mrs M. Shephard
Ind•p•nd•nt oxamlner
Mark A Jordan
Jordan & Company
Knlghton House
62 Hagl6y Road
Slourbridge
Wesl MidlBnds
DY8 1QD
Structur•* govern•nc• and management
Goveming document
Fount#in of Peace Children's Foundation UK IFOP-UKI, hereafter known as the chanly. Is 8 company
Llmiled by Guarantee, govemed by ils Articles of Association, adop19d by Special Resolution on 4th
February 2021. 11 is regislerod AS a charlty wlth the Charity Commission (England and Wales).
Membership of the company is by approval of thg IwÈlees. In the 8vent of winding up 8ach membor
has agreed lo contributè £1.

Fountain of Peace Children's Foundation UK
Company Limited by Guarantee
Truste•s' Annual Report (Incorporating the Direclotrs Report) (Gontinued)
Year ended 31 May 2022
Structure. govemanco and management (conun
Rècruitment and appointment of trustees
The board ¢on$i8t8 of voluntary trustees who aro all praclising Christians, Prospective n•w Irustees
are invited lo join the board by existing Iruslees through the r8cruitmenl process, whieh follows Charity
Commission guidelines. in making sijre there is an appropriate range of skills, knowledg8 and
experience amongst its members. Board members have slaluiory responsibilities bul they receive no
remltneralion. They also atlerbd briefings and training cour8e$ as appropriate,
Exlsling members approach sullable candidates who affj Invited lo attend a Tfustge meeting, initially
as an observer, before being lom8lly invlled lo loln the board followlng references and other relevant
checks including an enhanced child prol8ellon police check ID8SI.
New trustees are given an inducb.on paGk whiGh includ88 all relevant constitutional documen1$. 8 bnef
hi810ry of FOP-UK, governance and any other inlormalion relevant lo the work of the charity. All
members receive a regular copy of the "Governance & Leadership. magazin0 in order to ke•p them
up lo dale with Ihelr role and respon$ibili1188 and are also dlreclod to raad th8 CharSlle$ Commission
Govemance code.
Organisation
The Board of Trustees admlnlst8r8 the ch8rlty. The board mg9ts th￿8 limes per annum. All aspects of
the UK charity are considered, principally in line wilh the operational function of FOP-UG, who i¥$ue
quarterly management and finan¢ial reports, in Ilne wllh their fulijrè planning policies.
Re18tad part188
A similarly-named ¢harilablg company Fountain of Peac8 Children's Foundation UG {FOP-UGI 18
incorporated in Uganda. numbgr 92703, and is Limited by Guarantee. Funds raised in the UK are
granted lo th6 Ugandan charity. which in lurn ovar8ees the opgrational aspects of the devglopment, as
impl8m8nting partner. FOP-UK and Ils related Ugandan partnèr have discrete Articles of Association
though Iheir business plans and strategy are broadly allgned. Lik8Wl88, a chaTi18ble company,
registered wilh the New Zealand Charili8s Commission ICC number 484651, with whom FOP-UK
wort(s closely. provides funds for th8 same purposes as FOP-UK in maklng grants to FOP-UG. A
Memorandum of Understanding {MOU), signed by all three parb'8s. is in place.
Audit
Three Iruslees vlsiled Uganda In M8rch 2022 to undertake an audlt lo ensure compliance wlth
appropriate plans. policiés and processes for the benefit of thè Children. staff and the community
around FOP UG and implement controls to minimise risk of abuse. The audit COV8red the following
areas- Operational
including review of strategy. significant events audits, policies in place.
sustainabilily and maintonan¢e of key assets. Financial - including review of long lem financial plan,
annual budget. transparency and clarity on expenditure, robust and sate accounting procedures In
place, and prevention of fraud and bribery.
Safeguarding
As a charity whose primary objecttve is to fund the provision of care for the most vulnerable childrén
overseas it is incumbent upon th8 UK trustees lo ensure th81 Ihoy. as well as all those who work within
or olherwlse vlslt the prolecl, are reqvir8d lo undergo ￿gUlar safaguarding training. All volunteers who
go lo the project to assist aro rèquired to hAve an enhanced DBS check lo accompany Ih8lr
application to travel. The charity is regislered wth an approved UK Safeguarding agency lo advise on
these matters, and also to giv8 ongoing training to the Board.

Fountain of Peace Children's Foundation UK
Company Llmited by Guarantee
Trustees. Annual Raport (Incorporating the Dlrector's Report) {¢onUnv•d)
Year ended 31 May 2022
structure. govamance and manag&mont (contlnu8dJ
Risk managemont
The Charills exposure lo rlsk Is constantly kept under review and 'Rl$k Management, remains
priority Ihal is refleded In the organi8alion's Attitude and practice towards good governanc8. A written
policy for risk manag8ment is in place and is regularly reviewed by the board on an annual basis.
Tho risk register idenltfies risks likely to affect the char5tls ability to mgel 119 aims and objectives in
areas of Governance and Mana9ement, Financial and Legal, Operational and any olher external
factors.
Systems and pollcles are In place lo reduce or mlllgalg any risk and Ihese are monitored and
appropriate acllons iaken If requlred.
Other Wrilton PoliGig8
In accord wTlh tho chariws approach to good governance Ihgre are olso wrltten pollcies In place Ise•
below) whlch are revlewed on a regular bas18 as 8hown.
Th8 charity 1$ ragislered with the Fundraising Regulator.
List of PolKies
The revlew dales for FOP UK pollcles are either annually or every three years. The review dat9$ for
the policles whlch are lo be reviewed every IhTré years have bgen $l$ggered lo ensure an even splll
of tho number of pollcles to be revl•w•d each year.
Poliev najne
Impleffjeotatlo
date
Frequency of
Tevitw
Lfjst revlew date
Next revlew date
Anli-FTthud Policy
Code of Conduci for Board
Trusitts
201011202
Every 3 y¢or$
Every 3 yC¥TS
0611 In020
Nov¢mb¢r 2023
0110812017
611112020
November 2022
ComplAints policy
Collflicts of Inleresi policy
281n912017
Every 3 y¢ars
Every 3 years
061111202
Novembcr 2023
2810912017
0611112020
Novemb¢r 2022
Finan¢e Poli¢y
0611112020
Annulll
1911112021
July 2022
Manual Handling policy
Janw2019
Evcry 3 years
0611112020
Novcmber 2023
Privacy policy
0410712018
Evcry 3 years
0611112020
November 2022
R¢cTuiiment and Induction of
new TtUSt¢C5
0110812017
Every l ycars
1911112n21
Novembcr 2024
Risk Register
2810912017
Annu21
1911112021
July 2022
SafegU￿dIllg Children &
Young Pcoplc poliey
1111012017
ADllu21
1911112021
July 2022
Su¢c¢ssiott Policy
0611112020
Every 3 years
1911112021
Novemb¢r 2024
Training PolL¢y
0611112020
Every 3 years
1911112021
Nov¢n)b¢T 2024
VolllntC¢TS policy
28109r2017
1911112021
July 2022

Fountain of Peace Children's Foundation UK
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report} (conlinued)
Year ended 31 May 2022
Obloctlv8s and actlvlties
The aim of th• charity is to make a dlfference, now and In the future, by generatlng hope and
transformation in th• livo$ of abandoned andlor 0￿haned bables and children In the Kyenlolo Dislri¢l
of Western Uganda, in particular, a Babies, Homa lo benefit and serv8 thèse chlldren has bèen bulll
with a capacity of 42 infants, Currenuy there are also six family units, each ac(X)mmodaling a family of
up to eight childran, from three years of age onwards. along wrth a hou$8 mother and nanny.
The staled Objects of the charfty are..
{11 to advance the Chrislian Falth.,
{21 the relief of povèrty and siekness and the distr88$ caused thereby among ehlldren In Africa and
such parts of thè world as the Trustees may from bme lo lime think fit including, bul not by way of
limitation. through the provision of orphanages and homes for abandoned ehildren and such other
charitablo a¢tivilies as the Trustees shall delgrmino from time lo time..
13) to advance educatlon for thg benefit of children dlsadvantaged or marglnalised by reason of Ihelr
economic or geographical clrcurnstancos in Such parts of the world as the Trustees may from tlme to
lime Ihlnk fil, including, bul not by way of limitation, ihg provision of sponsorship programmes., and
141 the provision of facilitses for the b8nefil of such local communities in Afnca and th8 world which
facilities may wilhoul limitation include the provision of child care services and meetings. lectures and
classes and other foms of èdLtc8lion, recreation and 1o18ur& Ilme occupauon. without dlslincilon of
raco. sex, polllical. ro1iglou8 or other opinion and with th• objo¢10l improvlng the condillons ol Ilfe for
the 98ld Inhabllan18 a8 the Tru8tee$ may from lime lo Ilme In Ihelr dlscreilon dglgrmine.
AehlevÈments and performan¢e
The on%olng Cov¢d-19 pandemic ¢onllnued lo affect our operation in the UK during 2021122. insofar
as promollonal aclivllies were once again severely curtalled, affecting our Income. However, as per
18St year, we can report that we continue lo operate from 8 solld financlMI base whlch. along with the
loyally of our donors. has allowed us lo fulfil all our obligallons without dlmlnishing our abillty to mak8
additional funding available for Capital expenditure projects elc. In addition. in spite of 811 of the
constraints of the last 12 monlhs. wo arè d61ighted to have incroas$d our regular donor base by
&pproxim8tèly 10%.
The Directors are delight•d to report th81 once agaln our admlnlslralive oxpendfture has been co￿red
by gift aid payments, thus allowlng all givSng to directly fund the work of the charity in UgAnda.
The Directors ara parucularly thankfvl for the increasing ggneral interest shown in the work of the
charity, reflacted by further Interest, both in a practs'cal and supportive manner. from olher sources.
The Dlreclors have lolnlly detorminod that. alongside the core purp059 of tha charity, both tho
d8volopmenl of our sustsin8bility programme and the building up of the aducalional facility at tha
Rw8nlaza HSllslde School Iwhlch also serves Ihe local community). Should play a significant role in
Ih&ir planning over the next decade. A subslanlial amount of our Cap&x funding has Iher8fore
continued to focus on these aspects of the future of FOP Uganda.

Fountain of Peace Children's Foundation UK
Company Llmited by Guarantee
Trustees. Annual Report {Incorporating the Direclor's Report) (¢onUnued)
Year ended 31 May 2022
Thè tot81 ftjnding grants made, for Charitable activities, lo support the work of FOP UG from June 2021
to May 2022 was £118,374. The breakdown of these funds Includ•s the followng..
£16.159 was pald lo fund the ￿nstruCtIon of phases 1 and 2 of a famihouse which in¢ludes storago,
office and staff accommodalon block.
£15.352 was paid to construct a mochanitally operated water supply system at the laim.
£2.154 as a 50Y4 share to complete tha Inslallatlon of Grtd Power which wlll also benefft Ihe local
community.
£1.788 wa8 grant8d towards further School re$ource8.
£1,490 wa8 paKJ to con$tru¢t a ¢ommunlty well.
Thanks 10 external fundlng by an independent ¢haritable Trust We were able to purchase a twtonna
Threshlng Machine at a cast of £2,278.
We continue to makg grant$ of £7,500 per quarter in liou of our regular fin8ncial eommltment to the
FOP project in Ky8njojo.
Rwenjaza Hillside Nursery and Prim8ry School
In line wllh the purpo888 of Fountain of Peace Iho development of Rwfjnjaza Hlllslde School Is of
paramount importance. Approximately 400 chSldren are currendy r8g181ered with the school supplying
education to both FOP children and Ih08e of the local communlty. The longer-tgmi provision of
Secondary and voe8tionAI education are being 8Ctively pursued.
The charfty confjnues lo lakg r08ponsiblllty for ¢overlng teach8rs holiday pay.
8oard of Trusleos
Continuing educalion of all trustees Is considered mandatory. Each trustee r8c8fves regular bi-monthly
copies of'Govemance & Leadership, m*g82ine.
susl8in8blllty
The tfU8lee8, along with othor FOP partnerg, continue to actively d6v•lop 8 medlum-long term
sustainability strategy in line with our overall policy of self4ufficiency al the earliest dale possible. The
commencement of constnjclion this year of a new farmhouse along with housing for a ￿centlY
acquired tractor with associated machinery, as well as a storage facility for crops, is a vital asset in
maintsining this poliey. The appoinlmenl of a permanent farm manager ha8 been made possible by
the generosity of two long term supporters. we are most grateful lo them.
Volunteers 8nd supporters
The trustees of the charity and our implementing partner FOP-UG, owe a massive debt of gratitude to
our volunle8rs and sUPPOrtèrs. Their dedication and commitrnent provide5 both organisations wtth a
solid foundation that fjnables our UK fundraising &vents and aclNilies to bg undertaken and the
implemenlalion of thè projects lo be achieved To énsure that our volunlogrs are supported and
reGogni5gd wa will continue lo refine our 'Voluntfj8r Policies, both in the Unitèd Kingdom and Uganda.
Bi-annual volunteer trips, Suspended during the Covid pandemic, are to bo ￿Instated from July 2022
to build on the policy of volunteer support to the charity.

Fountain of Peace Children's Foundation UK
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) fcgntlnuod)
Year ended 31 May 2022
Resorves pollcy
The Charity rogularly reviews ils 'ReseTVOS polity which stands at A resldual bal8nee of £25,000
equating approximately lo 6 months operating costs {including teach8rs htsllday pay for Ugandal. Th18
Sum may v8ry from time lo limg,
Future Pl8ns
In planning for Ihg fvlur• the tnjslees are activély seeking to add further new partn¢rships with
Chur¢hes and Schools, in particular, In ordar lo develop fro$h funding opportunilles as well as
Innovaliv8 id9as 10 broadon the horlzon8 of our chlldcare and leaching responsibilities as the FOP
children grow up.
A period of finanGial consolidation wll be required in 2022123 to review our requirements for further
planned expendilurg in tho Fountain of Peace villaga In Kyenjojo.
WO aim lo ensurfy thal our Chrf$llan beli￿$ aro always Sntegral ifi th8 declslon-maklng of tho Board.
We seek, at 211 Ilme9. to work closely wlth our Ugandan colleague5 in planning and exg¢uting the
development of new build Slruclures in the FOP village, particularly in relation to the ongoing family
units and the seh¢)ol buildingg.
Publlc B•n•fll 8t•t•m•nt
As 8 Board of Iiusle¢$ w¢ ar8 cognizent of the Charity Commisslon's guldolines on public benefit and
we conflrm th81 we have glven due rogard to this guidance within our report. We have shown in thi8
report that we continually seek to fulfil the core objectives of tha charity in the Artid8$ of Association,
in addition lo improving relationships between UK and Uganda in moving forward with care and
education for 8everely disadvantaged Ugandan ¢hildren. In spite of the Covid pandemic this policy
contlnues to be pursued by partnerships with a number of UK ba59d schools in an educational role, 88
well as increasing involvgmenl of church and other commilmenls, so •nhancing UK-ba$ed inter.
society relationships.
Statemént of Trustoès Responslbllltles
Th8 Iru51ees (who are also the director$ ol Fountsln of Peace Chlldren'$ Foundation UK for the
purposes of company law} aTO r6sponslble for preparin9 tho Report of the Trustees and the finan¢ig1
statements In accordan¢8 wllh 8pplicable law and Unlled Klngdom Accounling Standards {Unlled
Kingdom Generally Accepted Accounting Praclicel.
The trustees are responsible for k8eping proper accounting records which disclose, with reasonable
accuracy. al any time the financial position of the Charitable company and to enable them lo ensure
that the financial slalemenls comply with the Companies Act 2006. Th8y are also responsibl8 for
$afaguardifig the assets of the charitablo company and hence for taking reasonable Stops for the
prevention and detection of fraud and other irregularities.
In so far as the trustaes are aware-
There is no relevant audit information of which the comp8nVs audf(ors aro unaware: and Ihg trustees
have taken all steps that they ought to havo tsken to make thems8lvoS OW8re of any relevant audit
Infomation and lo establish that the auditors are 8ware of that information.

Fountain of Peace Children's Foundation UK
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (Mnllnu￿)
Year ended 31 May 2022
1} Flnanclal review
Restricted funds of £nil
Re8trfcled funds are funds r8¢olvgd from grants. slakeholdars or donors for future expenditure
associated ￿th specffl¢ projects or pufp08e8.
Unrestrided Funds
Tho current Sevel of unreslricl8d funds 1$ £41,264.
Small company pro¥lslon•
This r8POrt h8$ been prepared In accordance with the provlslons applicabl8 lo companies gnlitled to
the small companies exemption.
The trustees, annual roport wa8 approved on 21 Juno 2022 and signed on beham of th8 board ol
trusteos by..
Dr A.D. Shepherd
Tfu$lae
Mr8 M. Shepherd
Charity Secro18fy

Fountain of Peace Children's Foundation UK
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Fountain of Peace Children's
Foundation UK
Year ended 31 May 2022
I report to the trustee$ on my examination of the financial statements of Fountain of Peace Children.
Foundation UK I'lhe charilty) for the year anded 31 May 2022.
Rolponsibllltles and bas1$ of rnport
As the trust80$ of the company {and also its directors for the purposès of company lawl you are
responsible for the preparation of the financial stst6menls In accordance with th8 requirements of the
Companles A¢t 2006 Ilhe 2006 ACY).
Having salisfled myself that tho a¢counts of Ihg company are not required lo be audlled under Part 18
of the 2006 Acl and are eligible for indapendgnl $xaminalion, I r¢port in re$pe¢t of my examlnation of
the charity'$ accounts as carried out undar $aelion 145 of the Chariliè$ A¢1 2011 1'lh8 2011 Acl'l. In
carrying out my examination I have follow8d the Dirnctlon$ given by the Charlty Commisslon under
section 145{5llbl of Ihe 2011 Act.
Independent •xamIn•￿8 statement
I have completed my examinatlon. I confimi that no mallers have come to my attentlon In connection
with the examination giving me cause to believe..
accounting rocords Wgfe not kept in respect of the charity as required by section 386 of the
2006 Act. or
the financlal statements do not accord with tho80 r•¢ords,' or
th8 flnanci81 ststemenls do not comply wth the accounllng r8qulr8m8nls of s8Ctlon 398 of
the 2006 Act other than any requirèmgnl that th8 accounts giv8 a 'true and fair, vi8w which
is not a matter considered #s p8rt 018n independent examination,. or
the flnancial slalemenls have not been prepared In accordance wlth the methods and
prlnclples of the Slalemenl of Recommended Pracllce for accounllng and reportins by
charitles applicable lo charities preparing their accounts in accordance wlih the Financlal
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
I have no concems and hav8 come across no other matters in conneclSon with the examination to
which attention should be drawn in this repart in order lo qnablo a propar under8landing of tho
8ccoun15 to be reached.
Mark
Jordan
Independent Examlner
Jordan & Comp8ny
Knighton Hous&
62 Hagley Road
Stourbridge
Wesl Midlands
DY8 1QD
21 June 2022

Fountsin of Peace Children's Foundation UK
Company Limited by Guarantge
Statement of Financial Activities
(in¢ludlng Income and expendlture account)
Year ended 31 May 2022
2022
Unrestricted
funds Total funds Total funds
2021
Note
Income and gndowments
Donations and legacie$
Inveslment incom&
118,374
118.374
103.137
Total In¢om•
118.375
118,375
103,140
Expendlture
Exp8ndllur8 on charllable acllvilies
Total eX￿ndItUre
119,948
119,948
119,948
119.948
107,645
107.645
N•t •xp•ndltur• and not mDvom•nt In funds
11,573)
{1,5731
{4.5051
R•coThciliatian of funds
Total funds brought forward
Totsl fund8 carrl•d forward
42.837
42,837
41,264
47,342
41,264
42,837
The statement of flnanclal 8cllvili&s inelud88 all gains and1088es rècognlsod In lh8 year.
All income and expendibjre derive from conlinuing 8ctlvilles.

Fountain of Peace Children's Foundation UK
Company Limited by Guarant8e
Statement of Financlal Position
31 May 2022
2022
2021
Note
Curr*nt assats
Cash at bank and in hand
42,524
44,109
Credltors: amounts falllng due wlthln on• y••r
Net currant assets
11
1,260
1,272
41.264
42.837
Total assets lo¥$ curr•nt Ilabllltles
41,264
41,264
42,837
42.837
N•t 4$90ts
Funds of the eharfty
Unrsstrieled funds
41,264
42,837
Total charlty funds
12
41,264
42,837
For the year endlng 31 MAY 2022 the ¢harlty was éntitled lo oxemptlon from audit under section 477 01
the Compani88 Act 2006 r818tlng to small companies.
Directors, responsibiliti88:
Th6 members have not required the company lo obtsin an audit of financial st8t8menls for th8
year in question in a¢¢ordance with saclion 476..
The director8 8Gkn¢)wledge Ih6lr responsibilitles for ¢omplylng wllh thg r8qulremenl$ of tho Act
with respect to #ccounllng record8 and the preparallon of financial stalgmenls.
These financial statemonts have been prepargd in accordance with the proM8ions appllcable to
comp8ni8s subjoct lo the small companies, regime.
These finan¢l81 statements were approved by Ihe board of truslg•s and authorfsed for Issue on 21
June 2022, And are signed tsn behalf of th8 board by-
DrA.D. Shepherd
Trustee
10

Fountsin of Peace Children's Foundation UK
Company Limited by Guarantee
statement of Cash Flows
Year ended 31 May 2022
2022
2021
Cash flows from op•ratlng actlvltles
N•1 oxpenditure
11,573)
14.5051
Adjustments for..
Other interest receivable and similar income
Interest payable and similar charges
Accrued Income
{31
75
161)
{4,4941
{121
{1,5861
Cash generated from operallons
Bank charges
Interest received
1751
Net cash used in operating activitie5
11,5851
{4.5661
Net do¢rèa88 In cash and cash •qulvalonts
Cash and cash equlvalent8 at be9lnnlng of y•ar
Cash and cash •qulval•nts at end of year
11,5851
44,109
42,524
14.5661
48,675
44.109

Fountain of Peace Children's Foundation UK
Company Llmited by Guarantee
Notes to the Financial Statemenls
Y•ar ended 31 May 2022
General infomiatlon
The charity is a public benefit entty and a private company limited by guarantee. registered in
England and Wales and a registered charity England and Wales. The addross of tha
registered office is 2 Widmore Cottages, Asheridge, Chesham, Bucklnghamshire, HP5 2UY.
statement of ¢ompllanc8
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and th8 Republic of Ireland., the Slalement of
Recommended Practice applicable to charities preparing their accounts in a¢cordance wilh the
Financial Reporting Standard applicable In the UK and Republic of Ireland (FRS 102) (Chorities
SORP IFRS 10211 and the Companles Act 2006
Accounting pollcles
B•sls of preparatlon
Th8 flnanclal stslemenls have bé8n prèp8red on the h18tortcal cost b881s.
Golng concgrn
There are no material uncertainties Èbout the charlty's 8billty to conllnue.
Judg•m•nt$ and k•y $ourc•• of •8tlmatlon un¢•rtalnty
The P￿ParatIOn of the flnanciÉl statements requlres managgm8nt lo make judgements,
estsmales and assumptions that Bffecl the amounts reported. These ests'males and judgements
are eontinually reviewed and are based on experience 8nd other factors, including expectalions
of futurè events that are believed lo be reasonable under the circumslan¢es.
Fund *c¢ountlng
Unreslrlcled funds are available for use at the di8creilon of th8 trustees to further any of th
charity's purposes.
D•¥i9naled funds are unreJJtriGted fund¥ ¢orrn•rk¢d by the tru•t•¢• br partioular futur• proJ•et or
¢ommilment.
Rg$lri¢led funds are subjected lo reslrlctlons on thelr expandlluro do¢lafed by the donor or
through the terms of an appeal. and fall into one of two sub-classes.. restricted income fvnds or
endowment funds.
12

Fountain of Peace Children's Foundation UK
Company Limited by Guarantee
Noles to the Flnancial Slatem8nts f¢ohiinuedJ
Year ondad 31 May 2022
A¢countlng policies {¢ontinu*I)
Incomlng résources
incoming resources are Induded in the stslemenl of financial acllvilies when enlillemenl has
passed lo the eharity., it is probabl8 that the economlc benefits associated with the trdnsacknon
will flow lo the eharity and the amount can be reliably measured. The following specific policies
are applied to particular categories of incom8'.
Inwmo from don8tions or grants 18 r8¢ognised when Ihore 1$ evldenc8 of enlitlemant to the
glfl. recalpl 18 probable and Ils amount can be measured rellably.
legacy income is recogni$$d when receipt is probable and entill8manl Is establlshed.
incom& from donated goods 15 m&asu￿d 8t the fair value of the goods unless this is
impra¢li¢al lo measuTe reliably, in which ¢ase the value 1$ derived from thè Cost to the donor
or the e$limal8d resale value. Donated facilities and $$Nices are recognised in th
a¢¢ounts when received if th6 V81ue Can be rellably measured. No amounts ar• ineluded for
tha contribution of general volunle•rs.
income from contracts for the supply of services 18 recognised with the delivgry of the
contracted service. This is ¢lassifled #s unreslricled funds unless there is a contractual
requirement for it to be spent on o partlcular purpose and returned if unspgnl, in which case
It may b8 regarded as restrlcled.
R•sour¢•s •xp•nd•d
Expenditure [8 recognised on an accnJal8 basis as a liabllily is incurred. Expenditure includes any
VAT which Cannot be fully recovered, and Is ¢la881fled under hoadings of the statement of
rinancial acllvilies to whlch 11 relates..
expendilure on ral$ing funds Includes the costs of all fundraising a¢ttvlllos, 8v8nts. non-
harilabl8 trading adivilies. and the sale of donated goods.
expenditure on ch8ritable activities includes all costs incurred by a chartty In undertaking
activitiè# thst furth&r tts charitabl• aims for thp hènèfit of its benèfitiari8$. including those
8UPPOrt costs and ¢osls relatlng to the govemance of tho ¢harlty apportiongd lo charitable
acllvllEes.
oth&r expenditure Includes all expenditure that Is nelihèr relAted lo raislng funds for the
¢harity nor part of its expenditur8 on charitable activilies.
all costs are allocated to expenditure categories refiecting th8 use of the resouree. 01￿cl
costs attributable lo a single a¢livity are allocated directly lo that activity. Sh#red costs arè
apportioned b9twe&n Ihg a¢tivili¢$ they contribute to on a reasonablo, lustlfiable and
consistent basis.
13

Fountaln of Peace Children's Foundation UK
Company Limited by Guarantee
Notes to the Financial Statements (contlnu•d)
Year ended 31 May 2022
Accounting pollcles (¢ontlnu8dJ
Flnanclal Instruments
A financial a$$el or a flnanci81 li8bilily Is recognised only when the enlily becomes a party lo the
contractual provisions of the instrument. Basic flnanclal instruments are initially recognisod at the
amount receivable or payable including any related Iransactson costs. unless the arTangament
consb'lules a financing transaction, where it is recognised at the present value of the future
payments discounted al a market rate of interest for a similar debt instrument. Current assets
and currgnl liabilities are subsequently measured at thè cash or other consideration expected lo
b¢ paid or recelved and not dlscounled. Debt Instruments ar6 8ub$equenlly measured at
amortisfrd ¢o$t.
Limltod by guarantee
The company is limited by guaranlea and has no share capital. The liability of each m&rnber in
th8 •v•nt of winding up 18 limlled to £1.
Donatlons Ind legacles
Unrestricted Total Funds Unreslriclod Totsl Funds
Funds
2022
Funds
2021
Donatlon$
Donallons
Gift Ald
108,975
9,399
118.374
108,975
9.399
118,374
92,375
10.762
92,375
10.762
103,137
103,137
Inv•8tm•nt Incomo
Unrestrfcted Total Fund• Unr•$lflCted Total Funds
Funds
2022
Funds
2021
Bank intsrest recelvable
Ex￿ndIture on charltablg a¢tlvltio¥ by fund typo
Unrgslrlctod Total Fund• Unrestrlct8d Tolal Fynds
Funds
2022
Funds
2021
Ch8rilable activrties
Support Costs
118,304
118.304
98.659
8,988
98.659
8,986
119,948
119.948
107.645
107,645
14

Fountain of Peace Children's Foundation UK
Company Lirnited by Guarantee
Notes to the Financlal Statements fconllnuedj
Year ended 31 May 2022
Expendlture on charitabl• activltlas by attlvlty type
Activities
undertaken
directly Support costs
Tolal funds
2022
Total lund
2021
Charitab10 a¢livities
Govemance costs
118.304
118,304
1.644
119,948
98,659
8,986
1.644
118,304
1,644
107,645
Ind•p•nd•nt •xamlnatlon fees
2022
2021
Fees payable to the Ind¢pend&nt examlner for:
Independent examination of thè finan¢l81 slatemenls
1,200
1,200
10. Trustee remuneratlon and •xpen$•s
No r8mun8r8tion or other beneffts from employmènt with the charlly or 8 related entiiy were
received by the Iru8lees.
11. Cr•dltors: •mounts falllng du• wlthln on• y•ar
2022
2021
AccnJ81$ and deferred income
1,260
1,272
12. Analys1• of charltabl• fund•
Unrestrlcted funds
At
l Jun¥ 2021
At
Income £xp•nditur• 31 May 2022
Unreslricl•d Fund
42,837
118,375
1119.9481
41,264
At
1 June 2020
At
Incomo Expendilure 31 May 2021
Unreslrieled Fund
47.342
103,140
1107,6451
42,837
15

Fountain of Peace Children's Foundation UK
Company Limited by Guaranto0
Notes to the Financlal Statements (conHnuedl
Year ended 31 May 2022
13. Analysis of net assets ￿tWeert funds
Un￿sIr1Cled Total Funds
Funds
2022
Current assets
41.264
41.264
Unrestricted Total Funds
Funds
2021
Current 88se18
42,837
42,837
14. Analys1$ of changas In n?t debt
At
Al 1 Jun 2021 C88h flows 31 May 2022
Co8h al bank and In hand
44,109
11,585}
42,524
16

Fountain of Peace Children's Foundation UK
Company Limited by Guarantee
Management Information
Year ended 31 May 2022
Th• followlng pag•s do not torni pArt of th• flnanel•l statement•.
17

Fountain of Peace Children's Foundation UK
Company Limited by Guarante8
Detailed Statement of Flnancial Activities
Year ended 31 May 2022
2022
2021
Income and gndowmgnts
Donations and 1•gacI•s
Donations
Gift Aid
108,975
9.399
92,37S
10.762
118,374
103.137
Investment Income
Bank inlgr8sl receivable
Total Inoom•
118,37S
103,140
Exp•ndlturo
Exp•ndllure on charltabl• acllvltlo1
In$uranco
Travg11ing expenses
Compassion UK 5pon$or a ¢hild
Advertising
Office expenses
Donat￿n$ lo FOP UG
A¢¢ounlon¢y fees
Professlonal fees
Bank charge8
Trustee training
480
1.768
436
3,223
2.955
109.442
1,200
369
475
401
9,096
2,928
85,759
1,200
6,185
75
1.526
75
119.948
107,645
Total expendlturé
119,948
107.645
N•t •xp•ndltur•
(1,5731
(4.5051
18

Fountain of Peace Children's Foundation UK
Company Limited by Guarantee
Notes to tha Detailed Statement of Flnanclal Actlvltles
Year ended 31 May 2022
2022
2021
Expendlture on charltsblè aetlvltlos
Charrtablfr actlvltles
Activities undertak•n dlr•ctly
Insurance
Travelling expenses
Compassion UK sponsor a ¢hild
Advertising
Offlce expenses
Donations to FOP Uganda
480
1.768
436
3,223
2.955
109.442
475
401
9,096
2,928
85,759
118.304
98,659
Governan¢o costs
Govgrnance costs - accountancy faes
Professional f60$
Bank charges
Trustee Iransllion training
1.200
1.200
6,185
75
1,526
75
8,986
Expendlture on charlt#bl• •¢tlvltl•J
119.948
107,645
19