2025-05-31-accounts

Company registration number: 05801510 Charity registration number: 1117909

Fountain of Peace Children's Foundation UK

(A company limited by guarantee)

Annual Report and Financial Statements for the Year Ended 31 May 2025

Fountain of Peace Children's Foundation UK

Contents

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|||||||| |---|---|---|---|---|---|---| |Reference|and|Administrative|Details|1| |Trustees' Report|2|ta|13| |Independent|Examiner's|Report|14| |Statement|of|Financial|Activities|15| |Balance|Sheet|16| |Statement|of Cash|Flows|17| |Notes|to the|Financial|Statements|18|to|23|

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Fountain of Peace Children's Foundation UK

Reference and Administrative Details

Trustees Susan Dodd Sarah Williams Anne Basabe Dr Andrew David Shepherd Marilyn Shepherd Rachel Cross Sarah Mcintyre Neil Vincent Cooper Thomas Euen Lockie Secretary Marilyn Shepherd Charity Registration Number 1117909 Company Registration Number 05801510

The charity is incorporated in England and Wales. Registered Office 2 Widmore Cottages Asheridge Chesham Bucks HP5 2UY Auditor Jordan & Company Knighton House 62 Hagley Road Stourbridge West Midlands DY8 1QD

Page 1

Fountain of Peace Children’s Foundation UK

Trustees’ Report

Fountain of Peace Children’s Foundation UK

Company Limited by Guarantee

Trustees’ Annual Report (incorporating the Directors’ Report)

Year ended 31 May 2025

The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 May 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).

Governing document

Fountain of Peace Children's Foundation UK (FOP UK), hereafter known as the charity, is a company Limited by Guarantee, governed by its Articles of Association, adopted by Special Resolution on 27th March 2024, It is registered as a charity with the Charity Commission (England and Wales) and in Scotland. Membership of the company is by approval of the trustees. In the event of winding up each member has agreed to contribute £1.

Objects

The aim of the charity is to make a difference, now and in the future, by generating hope and transformation in the lives of abandoned and/or orphaned babies and children in the Kyenjojo District of Western Uganda, in particular, a Babies’ Home to benefit and serve these children has been built with a capacity of 42 infants. We now possess nine family units, each unit accommodating a family of up to eight children, from three years of age onwards, along with a house mother and nanny.

The stated Objects of the charity are:

to advance the Christian Faith;

the relief of poverty and sickness and the distress caused thereby among children in Africa and such parts of the world as the Trustees may from time to time think fit including, but not by way of limitation, through the provision of orphanages and homes for abandoned children and such other charitable activities as the Trustees shall determine from time to time: to advance education for the benefit of children disadvantaged or marginalised by reason of their economic or geographical circumstances in such parts of the world as the Trustees may from time to time think fit, including, but not by way of limitation, the provision of sponsorship programmes; and

the provision of facilities for the benefit of such local communities in Africa and the world which facilities may without limitation include the provision of child care services and meetings, lectures and classes and other forms of education, recreation and leisure time occupation, without distinction of race, sex, political, religious or other opinion and with the object of improving the conditions of life for the said inhabitants as the Trustees may from time to time in their discretion determine.

Page 2

Fountain of Peace Children’s Foundation UK

Trustees' Report

Structure, governance and management

Related parties

A similarly-named charitable company Fountain of Peace Children's Foundation UG (FOP UG) is incorporated in Uganda, number 92703, and is Limited by Guarantee. Funds raised in the UK are granted to the Ugandan charity, which in turn oversees the operational aspects of the development, as implementing partner. FOP UK and its related Ugandan partner have discrete Articles of Association though their business plans and strategy are broadly aligned. Likewise, a charitable company, registered with the New Zealand Charities Commission (CC number 48465), with whom FOP UK works closely, provides funds for the same purposes as FOP UK in making grants to FOP UG. A Memorandum of Understanding (MOU), signed by all three parties on 15th July 2014, is in place. Organisation The Board of Trustees administers the charity. The Board meets three times per annum. All aspects of the UK charity are considered, principally in line with the operational function of FOP UG, who issue quarterly management and financial reports, in line with their future planning policies.

Recruitment and appointment of new trustees

The Board consists of voluntary trustees who are all practising Christians. Prospective new trustees are invited to join the Board by existing trustees through the recruitment process, which follows Charity Commission guidelines, in making sure there is an appropriate range of skills, knowledge and experience amongst its members. Board members have statutory responsibilities but they receive no remuneration. They also attend briefings and training courses as appropriate. Changes to Board membership over the course of the last 12 months have seen one member depart and two new members added bringing us to our maximum number of nine Trustees.

Existing members approach suitable candidates who are invited to attend a Trustee meeting, initially as an observer, before being formally invited to join the Board following references and other relevant checks Including an enhanced child protection police check (DBS).

New trustees are given an induction pack which includes all relevant constitutional documents, a brief history of FOP UK, governance and any other information relevant to the work of the charity. All members receive a regular copy of the “Governance & Leadership” magazine in order to keep them up to date with their role and responsibilities and are also directed to read the Charity Commission's Governance code.

Monitoring & Evaluation (M&E)

Five trustees visited Uganda in January 2025 and undertook an M&E review to ensure mutual agreement with appropriate plans, policies and processes for the benefit of the children, staff and the community around FOP UG, and implement controls to minimise risks. The audit covered the following areas:

Operational: including review of strategy, significant event audits, policies in place, sustainability and maintenance of key asseis Financial: including review of long term financial plan, annual budget, transparency and clarity on expenditure including inspection of UK funded capital projects, robust and safe accounting procedures in place, and prevention of fraud and bribery

Page 3

Fountain of Peace Children's Foundation UK

Trustees' Report

Safeguarding

As a charity whose primary objective is to fund the provision of care for the most vulnerable children overseas it is incumbent upon the UK trustees to ensure that they, as well as all those who work within or otherwise visit the project, are required to undergo regular safeguarding training, most recently on 12th July 2024.

Continuing education of all UK Trustees is considered mandatory through relevant training courses.

All volunteers who go to the project to assist are required to have an enhanced DBS check to accompany their application to travel. The charity is registered with an approved UK Safeguarding agency to advise on these matters, and also to give ongoing training to the Board.

Risk management

The charity's exposure to risk is constantly kept under review and 'Risk Management’ remains a priority that is reflected in the organisation's attitude and practice towards good governance. A written policy for risk management is in place and is reviewed by the Board on an annual basis.

The risk register identifies risks likely to affect the charity's ability to meet its aims and objectives in areas of Governance and Management, Financial and Legal, Operational and any other external factors.

Systems and policies are in place to reduce or mitigate any risk and these are monitored regularly and appropriate actions taken if required.

Other Written Policies

In accord with the charity's approach to good governance there are also written policies in place (see below) which are reviewed on a regular basis as shown.

The charity is registered with the Fundraising Regulator.

Page 4

Fountain of Peace Children's Foundation UK

Trustees' Report

List of policies:

The review dates for FOP UK policies are either annual or every two or three years. The review dates for the policies which are to be reviewed every three years have been staggered to ensure an even split of the number of policies to be reviewed each year.

Page 5

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Fountain of Peace Children's Foundation UK

Trustees’ Report

Achievements and performance

As per last year, we can report that we continue to operate from a solid financial base which, along with the loyalty of our donors, has allowed us to fulfil all our obligations without diminishing our ability to make additional funding available for capital expenditure projects etc. In addition, we can report that our regular donor base has increased by approximately 9% in the reporting year.

As always we aim to fund our operating expenses from gift aid reimbursement. The Trustees are particularly pleased to report that gift aid has covered 100% of our total administrative expenditure for this year.

The Trustees are particularly thankful for the increasing general interest in the charity, from both a practical and financial point of view.

The Trustees have jointly determined that, alongside the core purpose of the charity, both the development of our sustainability programme and the building up of the educational facility at the Rwenjaza Hillside School (RHS) (which also serves the local community) should play a significant role in their planning over the next decade. A substantial amount of our Capital Expenditure funding has therefore continued to focus on these aspects of the future of FOP Uganda. The total funding grants made, for charitable activities, to support the work of FOP UG from 1st June 2024 to 31st May 2025 was £141,622. The breakdown of these funds includes the following:

• £2,418 Land purchase

£2,518 St James’ Church Windows and Doors

£3,254 Two-stance Pit Latrine for FOP Children's Village

£3,398 Accelerated Christian Education (ACE) learning scheme resources for Rwenjaza Hillside School

£5,141 Farmhouse yard development

£16,992 Vehicle for FOP UG Childcare Department

£43,795 Staff Accommodation

£56,172 was paid by way of our regular commitment to the FOP project in Kyenjojo

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Fountain of Peace Children's Foundation UK

Trustees' Report

The income for the Years 2019/20 to 2024/25 is shown below:

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It will be noted that there is a significant increase in income for the Financial Years 2023/24 and 2024/25. This is explained by increased volunteer trip income and also grants made to the "Mothers Matter in Childbirth” project which has been working in partnership with Fountain of Peace since its launch on 1st October 2023.

The expenditure for the for the year 2024/25 is shown below:

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TOTAL £203,377
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Fountain of Peace Children’s Foundation UK

Trustees’ Report

Rwenjaza Hillside Nursery and Primary School

in line with the purposes of Fountain of Peace the ongoing development of Rwenjaza Hillside School (RHS) is of paramount importance. Approximately 355 children are currently registered with the school providing education to FOP children and those of the local community. The longer term provision of secondary and vocational education is being actively pursued.

The charity continues to take responsibility for covering teachers holiday pay.

Sustainability

The Trustees, along with our FOP partners, continue to actively develop a medium-long term sustainability strategy in line with our overall policy of self-sufficiency at the earliest date possible. We have continued to improve the farmhouse in order to assist FOP UG in their aim to become self-sufficient in food production. The children still participate in the farm and in the family homes they grow their own vegetables and rear free-range chickens.

Acquisition of new sewing machines has allowed for special training to enhance skills. The new sewing centre will provide vocational training for the older children and can be used by the staff to produce uniforms and bedding.

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Fountain of Peace Children's Foundation UK

Trustees’ Report

Mothers Matter in Childbirth

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The “Mothers Matter in Childbirth” (MMC) project, in partnership with Fountain of Peace, was launched in October 2023 with the explicit aim of reducing maternal and neonatal mortality rates in the remote villages of Kyenjojo District, Western Uganda. It has seen over 850 women going through the project thus far with a 100% safety record, reflecting an estimated saving of 70-80 lives. As of January 2025 extra funding has also allowed the launch of a full mobile antenatal programme in these distant villages. The challenge ahead is to ensure long-term sustainability of this project, though funding already achieved safeguards its existence through to the end of 2027.

Volunteers and supporters

The Trustees of the charity and our implementing partner FOP UG, owe a massive debt of gratitude to our volunteers and supporters. Their dedication and commitment provides both organisations with a solid foundation that enables our UK fundraising events and activities to be undertaken and the implementation of the projects to be achieved. To ensure that our volunteers are supported and recognised we will continue to refine our 'Volunteer Policy,’ in the UK.

Reserves policy

The charity regularly reviews its ‘Reserves policy’ which currently guarantees a sum of £30,000 equating approximately to 6 months operating costs (including teachers holiday pay for Uganda). This sum may vary from time to time.

Future Plans

In planning for the future the trustees are actively seeking to add further new partnerships with Churches and Schools, in particular, in order to develop fresh funding opportunities. A period of financial consolidation will be required in 2025/26 to review our requirements for further planned expenditure in the Fountain of Peace village in Kyenjojo.

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Fountain of Peace Children’s Foundation UK

Trustees’ Report

We seek, at all times, to cooperate closely with our Ugandan colleagues in planning and executing the development of new build structures in the Fountain of Peace village. The past months have seen, in particular, an accommodation development adjacent to the Fountain of Peace site to house staff. This will avoid long walks for them before and after work in all weathers, and is increasingly necessary for staff retention purposes.

The initial phase featuring a nannies block is near completion and two further staff accommodation blocks are planned to be built immediately adjacent following the completion of Phase 1, in order to accommodate staff with families.

St James’ Church

St James’ Church has been the local Christian place of worship since 1982. With the growth of Fountain of Peace, the ever expanding Rwenjaza Hillside School, the existence of a Compassion UG project in the village, and a new shared chaplaincy in the community, gradual expansion of the church premises has been continuing over recent years as funds allowed. It has now reached the roof stage and, with the partnership of FOP, a church in the UK has raised a Harvest Appeal for funding purposes. Windows and doors are now in situ and, during the next financial year, it is anticipated the project will see completion, allowing for a far greater missional work in the whole community.

Page 11

Fountain of Peace Children's Foundation UK

Trustees’ Report

Public Benefit statement

As a Board of Trustees we are cognizant of the Charity Commission’s guidelines on public benefit and we confirm that we have given due regard to this guidance within our report. We have shown in this report that we continually seek to fulfil the core objectives of the charity in the Articles of Association, in addition to improving relationships between UK and Uganda in moving forward with care and education for severely disadvantaged Ugandan children. This has been facilitated by partnerships with a number of UK based schools in an educational role, as well as increasing involvement of church and other communities, so enhancing the support received from different types of organisations.

Charity Governance Code

The Board of Trustees places particular emphasis on maintaining high standards of governance. We are fully committed to fulfilling the Charity Governance Code and the Fundraising Regulators Code of Practice applicable to FOP.

STATEMENT OF TRUSTEES RESPONSIBILITIES

The Trustees (who are also the Directors of Fountain of Peace Children's Foundation UK for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The Trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy, at any time the financial position of the charitable company and to enable them to ensure that the financial siatements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Insofar as the Trustees are aware:

1) there is no relevant audit information of which the company’s auditors are unaware; and

2) the Trustees have taken all steps incumbent upon them to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

Financial review

Restricted funds £48,119. This is for the Mothers Matter in Childbirth project.

Restricted funds are funds received from grants, stakeholders or donors for future expenditure associated with specific projects or purposes.

Unrestricted Funds: The current level of unrestricted funds is £84,730.

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Fountain of Peace Children's Foundation UK

Trustees’ Report

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ exemption.

The annual report was approved by the trustees of the charity on 11 July 2025 and signed on its behalf by:

SusanDodd Trustee

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Marilyn Shepherd

Company secretary and trustee

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Fountain of Peace Children's Foundation UK

Independent Examiner's Report to the trustees of Fountain of Peace Children's Foundation UK (‘the Company’)

| report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | 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 | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of Fountain of Peace Children's Foundation UK as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of 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

4. 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)].

| 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.

Mar Y Jordan FCA

Knighton House 62 Hagley Road Stourbridge West Midlands DY8 1QD

41 July 2025

Page 14

Fountain of Peace Children’s Foundation UK

Statement of Financial Activities for the Year Ended 31 May 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

		Unrestricted funds	Restricted funds	Total 2025	Total 2024
	Note	£	£	£	£
Income and Endowments	from:
Donations and legacies Investment income	3 4	182,155 1,122	45,392 -	227,547 1,122	186,408 629
Total income		183,277	45,392	228,669	187,037
Expenditure on:
Charitable activities	5	(190,712)	(12,665)	(203,377)	(156,262)
Total expenditure		(190,712)	(12,665)	(203,377)	(156,262)
Net (expenditure)/income		(7,435)	32,727	25,292	30,775
Transfers between funds		(15,392)	15,392	-	-
Netmovement in funds		(22,827)	48,119	25,292	30,775
Reconciliation offunds
Toial funds brought forward		107,557	-	107,557	76,782
Totalfundscarriedforward	10	84,730	48,119	132,849	107,557

All of the charity's activities derive from continuing operations during the above two periods.

The notes on pages 18 to 23 form an integral part of these financial statements. Page 15

Fountain of Peace Children’s Foundation UK

(Registration number: 05801510) Balance Sheet as at 31 May 2025

		2025	2024
	Note	£	£
Current assets
Cash atbank and in hand	8	134,602	108,860
Creditors: Amounts falling duewithin oneyear	9	(1,753)	(1,303)
Netassets —		132,849	107,557
Funds ofthe charity:
Restricted income funds
Restricted funds		48,119	-
Unrestricted income funds
Unrestrictedfunds		84,730	107,557
Totalfunds	10	132,849	107,557

For the financial year ending 31 May 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and

• ¢ The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The financial statements on pages 15 to 23 were approved by the trustees, and authorised for issue on 11 July 2025 and signed on their behalf by:

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Trustee

The notes on pages 18 to 23 form an integral part of these financial statements. Page 16

Fountain of Peace Children's Foundation UK

Statement of Cash Flows for the Year Ended 31 May 2025

		2025	2024
	Note	£	£
Cash flowsfrom operating activities
Netcash income		25,292	30,775
Adjustments to cash flows from non-cash items
Investmentincome	4	(1,122)	(629)
		24,170	30,146
Working capital adjustments
Increase in creditors	9	450	39
Netcashflows from operating activities		24,620	30,185
Cash flowsfrom investing activities
Interest receivable and similar income	4	1,122	629
Net increase in cash and cash equivalents		25,742	30,814
Cash and cash equivalenis at 1 June		108,860	78,046
Cashandcashequivalentsat31May		134,602	108,860

All of the cash flows are derived from continuing operations during the above two periods.

The notes on pages 18 to 23 form an integral part of these financial statements. Page 17

Fountain of Peace Children's Foundation UK

Notes to the Financial Statements for the Year Ended 31 May 2025

1 Charity status

The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: 2 Widmore Cottages Asheridge Chesham Bucks HPS 2UY

These financial statements were authorised for issue by the trustees on 11 July 2025.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Fountain of Peace Children's Foundation 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 the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Page 18

Fountain of Peace Children's Foundation UK

Notes to the Financial Statements for the Year Ended 31 May 2025

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period,

investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Page 19

Fountain of Peace Children's Foundation UK

Notes to the Financial Statements for the Year Ended 31 May 2025

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

3 Income from donations and legacies

	Unrestricted
	funds General	Restricted funds	Total 2025
	£	£	£
Donations and legacies:
Giftaid reclaimed	13,957	-	13,957
Regular giving and capital donations	168,198	45,392	213,590
	182,155	45,392	227 547
		Unrestricted
		funds	Total
		General	2024
		£	£
Donations and legacies;
Gift aid reclaimed		13,258	13,258
Regulargiving and capital donations		173,150	173,150
		186,408	186,408

4 Investment income

	Unrestricted
	funds	Total
	General	2025
	£	£
Interest receivable and similar income;
Interest receivable on bank deposits	1,122	1,122
	1,122	1,122
	Unrestricted
	funds	Total
	General	2024
	£	£
Interest receivable and similar income;
Interest receivable on bank deposits	629	629	~
	629	629

Page 20

Fountain of Peace Children's Foundation UK

Notes to the Financial Statements for the Year Ended 31 May 2025

5 Expenditure on charitable activities

			Unrestricted
			funds General	Restricted funds	Total 2025
Charitable activities Allocated support costs		Note	£ 189,091 1,621	£ 12,665 -	£ 201,756 1,621
			190,712	12,665	203,377
				Unrestricted
				funds	Total
				General	2024
Charitable activities Allocated supportcosts			Note	£ 150,737 5,525	£ 150,737 5,525
				156,262	156,262
			Activity undertaken	Activity support
			directly	costs	2025
Charitable activities Governance costs			£ 201,756 -	£ - 1,621	£ 201,756 1,621
			201,756	1,621	203,377
			Activity	Activity
			undertaken	support
Charitable activities Governance costs			directly £ 150,737 “	costs £ - 5,525	2024 £ 150,737 5,525
			150,737	5,525	156,262

Page 21

Fountain of Peace Children's Foundation UK

Notes to the Financial Statements for the Year Ended 31 May 2025

6 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.’

7 Taxation

The charity is a registered charity and is therefore exempt from taxation.

8 Cash and cash equivalents

								2025	2024
								£	£
Gash at bank								134,602	108,860
9 Creditors: amounts falling due within one				year
								2025	2024
								£	£
Accruals								1,753	1,303
10 Funds
	Balance	at							Balance at
	1 June		Incoming			Resources			31 May
	2024		resources			expended		Transfers	2025
	£				£		£	£	£
Unrestricted funds
General	107,557				183,277	(190,712)		(15,392)	84,730
Restricted funds		-			45,392	(12,665)		15,392	48,119
Total funds	107,557			228,669		(203,377)		-	132,849
	Balance at			1	Incoming		Resources		Balance at31
	June		2023		resources		expended		May2024
		£				£		£	£
Unrestricted funds
General			76,782			187,037		(156,262)	107,557

Page 22

Fountain of Peace Children's Foundation UK

Notes to the Financial Statements for the Year Ended 31 May 2025

11 Analysis of net assets between funds

	Unrestricted		Totalfunds
	funds General	Restricted funds	at31 May 2025
	£	£	£
Current assets Current liabilities	86,483 (1,753)	48,119 ~	134,602 (1,753)
Total net assets	84,730	48,119	132,849
		Unrestricted	Total funds
		funds	at 31 May
		General	2024
		£	£
Current assets Current liabilities		108,860 (1,303)	108,860 (1,303)
Totalnetassets		107,557	107,557

Page 23

Fountain of Peace Children's Foundation UK

Statement of Financial Activities by fund for the Year Ended 31 May 2025

Restricted Funds

	Total	Total
	Restricted	Restricted
	Funds	Funds
	2025	2024
	£	£
income and Endowments from:
Donations and legacies	45,392	-
Total income	45,392	is
Expenditure on:
Charitable activities	(12,665)	-
Total expenditure	(12,665)	-
Net income	32,727	-
Transfers between funds	15,392	-
Reconciliation offunds
Totalfundscarriedforward	48,119	-

This page does not form part of the statutory financial statements. Page 24

Fountain of Peace Children's Foundation UK

Detailed Statement of Financial Activities for the Year Ended 31 May 2025

	Total	Total
	2025	2024
	£	£
Income and Endowments from:
Donations and legacies (analysed below)	227 5A?	186,408
Investment income (analysed below)	1,122	629
Total income	228,669	187,037
Expenditure on:
Charitable activities (analysed below)	(203,377)	(156,262)
Total expenditure	(203,377)	(156,262)
Netincome	25,292	30,775
Netmovement in funds	25,292	30,775
Reconciliation offunds
Totalfunds broughtforward	107,557	76,782
Totalfundscarriedforward	132,849	107,557

This page does not form part of the statutory financial statements. Page 25

Fountain of Peace Children's Foundation UK

Detailed Statement of Financial Activities for the Year Ended 31 May 2025

	Total	Total
	2025	2024
	£	£
Donations andlegacies
Donations restricted Donations GiftAid taxreclaimed	45,392 168,198 13,957	- 173,150 13,258
	227.547,	__186,408
Investmentincome
Bank interestreceivable	1,122	629
	1,122	629
Charitable activities
Insurance Officeexpenses Travel andsubsistence Saving mothers giving life restricted Saving mothers giving life Compassion UKsponsora child Donations toFoP Uganda Advertising Accountancyfees Professionalfees Trusteetransition training	(549) (6,888) (35,940) (12,665) - (449) (141,622) (3,643) (1,199) (360) (62)	(528) (4,083) (36,429) - (13,177) (515) (91,622) (4,383) (1,200) (4,138) (187)
	(203,377)	__(156,262)

This page does not form part of the statutory financial statements. Page 26