Company regi$tratKm number. 05801510 Charty regtStratn number. 1117909 Fountain of Peace Children's Foundation UK IA cc¥npary limited by guarantee) Annual Report and Finonckql stat• for thé Yw Ended 31 May 2026
Fountain of Peace Children's Foundatlon UK Contents Reference and A(Im¥iistrative Detsils Trustees, Rep)rt 21014 Indepondent Examinees Report 15 Statement of Finan¢ial ActMti88 18 Balance Sheet 17 Slalemenl of Cash FIu4VS 18 Not08 to the Financkql Ststemenls 19to24
Fountain of Peace Children's Foundatlon UK Reference and Administratlve Details Trustees Susan OLld Sarah Wllwns Anm Basabe DrAndrthv David Shepherd Marityn Shepherd Rachel Cros5 Sarah l#lclntyre Neil Vir1 Coc TPKKnas Euen Lo¢ki8 Marifr Shepherd S•¢rotary Charlty R•9lstrntlon Numb•r 1117909 Company R•g18trntlon NuMr 05801510 The charity 18 WICLYporatod in England ar W8. 2 Widmce Cclt•3el AsherKIgè Chèsham BkS HP5 2UY Roglstgrod Offlce Audltor Jordan & Company l<nighlon House 62 Hag Road StourbrKlg• Wesl MlandS DY8 1QD Page 1
Fountain of Peace Chlldren's Foundatlon UK Trustees, Report Fountsin of pea ChildrnTh's Foundatlon UK Company Limited by Guarant•e Tru8t•K' Annual R¥port {Incorporntlng lh• Directorn. Roporti Year end¢d 31 May X126 The Tru$le68. %tho are also direLtors of the chanty for the purposes of the Compani88 Act 2006, present their report wrth the financial stslementg of the charty fu the year ended 31 May 2028. The Iru$tees have adopted the prowsions of Accounting and Reporting by Charities". Statement of Recommended Practice aPplUb to charities preparing their accounts in accordance with the Financial Reporting Slandwd applble in the UK and Rfjpubl of Ireland IFRS 1021 leffectsve 1 January 2019}. Governlng document Fountain of Peace Chiklren'¥ Foundation UK IFOP UK). reafter kntrm a8 the charty. is a company miled by Guarantee. governed by its Articles of Ass¢xiation, adopted by Speckql Resoluhon on 27th March 2024. It Is registered as a chanty wrth the Charty commiss {Engiand an¢J Wale81 and in Scotland. Membership of th• company ts by approval of the Iru$te88. In th8 event of windiThJ up each member has agreed to contribute £1. Oblects Th aim of the chwity 18 lo make a drfterence, ncm and in Ihg fvture, by genorating h¢w and transformation in the lives of abandoned andlor orphaned babies and chibjren in the Kyenjojo Distriet of Westem Uganda, in pacULqr. a Babies. Home lo bonefrt and sefve these chiklren has boon bui th a ¢ap8cty of 42 infant8. We now possess nine fami unrts further units currenlty under construction. each unrt accommodatsng a famity of up to eight children, frcth three years of ag8 onwards, along swth a house mother and nanny. Th6 slated ObjKts of the charity are.. to advance the Christlon Fwth; t relief of poverty and sickness and the distre c8usgd thweby among ¢hikJren In AfrKa and SL parts of the wodd as the Trustees may frcrtn lime lo lime think frt including, but not by way of lThrtation. through the Provisn of 0hanage$ and homes for abandoned children and such other charitable actNities a6 the Trustees shall delefmine from time to time.. to advance education for the benefit of children disatranlaged or marginalised by reason of their econorn or 9eographic circumstances in such parts of the world a5 the Trustees may from lime lo lime think fft. includiry. but not by way of Iwnrtation. the prowsion of spongcrfship programme8; and the provi8ion of f3cSlthe8 for the benefft of such ILral cthnmunthgs in Affi"ca and worhj which facilrties may wilhoul limitation include the prOWsn of chikj care serwces and meetings. le¢luTes and classes and other forns of education. recreation arKI lek8ure lime occupation. without distinction of Tace, sex, poli(ical, religbjus or other opinion and wrth the object of improving the conditions of lrfe for the said inhabitants a$ the Tntstees may from time lo time in thgir discretion detemiine. Page 2
Fountaln of Peace Children's Foundation UK Trusteos. Report Structiirep governance and management Related partles A sim1y-naMfjd chantable company Fountain of Peace Chiklren's Foundation UG (FOP UGI is incorporated in Ugonda. number 92703, and 18 Limitod by Guarantee. Funds raised in the UK are granted to the Ugandan chanty. whKh in lum oversees the operatNJnal aspth of the devebpmenl, as implèmenting partner. FOP UK and its relaleil Ugandan partnor have discrete ArtleS of Association though their l)usiness plans and strategy are broadty alned. Likwse. a chantsble ompany, regi8lered wrth the Nthv Zealand chariti Commission {CC number 484651, vrith whom FOP UK works close, provides fvnds for thè same purposes as FOP UK in making grants lo FOP UG. An Affilie Agre6ment betsft Fountain of Peace Intemabonal and FOP UK has been jointly 8lgned on 24th January 2026 and is in plxe. Organlsatlon The Board ol Trust administers the chaty. The Board meets three time$ per annum. All aspects of the UK charty are ¢on5idered. pr¥)cipally in line wrth the operatminal function of FOP UG, who issue quartedy managem8nl and financ1 repts, in lirn wth th'r future planning policies. R•crultment and appolntm•nt of trusl••s The Board consists of voluntary trustees who are all prtIsIng Christs'ans. Pro8pectNe new trustees are invrted to join thg BoaTfJ by existing Iru$lee8 through the rruItMent prKes8, whieh folb)ws Charity Commi88ion guidelin¢s. in m8king sure there is an appropnalg range o18kills, kn¢edge and experience 8mMgsl it¥ members. Board membern have statutory responsibilities but they Teceive no rèmuneration. They also attend briefings and training Ul3&S as appropriate. There have been no changej to Board membertship (Ner the ¢OUfSe of the last 12 months. Existing membw8 approach suitable c8ndKlates vtho are inviw to aftd a Trust•e meeting. initialty a8 an c&server, Wore being fomialty invited to j¢in the Board fdjoving referer)ces and other relevant checks including an enhan¢e(I chikl proteclw police check IDBSI. New trustees are given •n inductsn pxk which includes all rdevant con8titLrtional (xument8, a brf history of FOP UK, governance and any other information relevant to the wor1¢ of the charity. All members receivg a reguL8r copy of the "G¢)vemance & Leadership. magazine in order lo keep them up lo dalè wrth their role and r8sponsibihlies and are o1$0 directed to read the Charty Commission's Govemance code. Monltoring & Evaluatlon IM&ei Two trustees vrsited Uganda in J8nuary 2026 and undertcrt)k an M&E re¥4 to ensure mutual agreement approprbate plans. policies arKI prc¢e88eg for the benefft of Ihe thildren, staff and the eornrnunity around FOP UG. and implement control8 lo minimise risks. The audrt Covered the ft)Ikxving areo8.' Strategic.. induding review of Strategy, operational p0c in place, and su$tainitsty Operational.. including signrficanl event audits. and moinlenanee of key assets Financ1.. including revw of long tem) financial plan. annual budget. transpareney and clarty on expendrture including inspedion of UK funded capital propds, robust and safe accounllng procedures in fv, preventitY* offraud and bribery Page 3
Fountaln of Peace Children's Foundation UK Trustses, Report Safèguardlng AS 8 ch8rty prwnary object? is lo fijnd the provisTh of Ca for the most Vulnerab children overseas it is incumbent upon the UK trustees to ensure that they, as well as all those who work within or otherwse visit the pr(4'ect, are required to uTrJerw regLslar safeguarding training. most recenlty on 12th July 2024. Continuing edLKation of aN UK Trustees k% ccThidere(I mandatw throw4h relevant training courses. All volunleefs who go lo the project to assist are requirnd to have an enhanced DBS check to company their application to travel. The charty is registered th an approved UK Safeguarding agency lo advisè on th686 m•ttern. and al80 to gNe onwng trwning to the Board. Rbk manag•m•nt The charit¥s exposure to risk 18 t¢)nslantty kept under revw and 'Risk Management. remains a priority that is refiected in tho ¢yganisation's atb'lude and praclKe Ivwards good govemance. A wrrttan policy for risk management is in place and is revie4ved by the 8oard on an annual basis. Thg register ¢dentifies r%ks likety lo affect th8 eharty$ th'lty to meet its g¥ns 8nd objgCtive8 in areas of Govemance and Management. FInar1 and Op8ratk)n81. Systems and pol5 are in p0 to reduce or mrtyte any risk and t• are monitored wularty and appropriate actions taken rf rgqLbired. Oth•r Wrltten Polbcle• In aceord with the charivs approach lo gc)d govemanee them 8r6 atso writtgn polKi85 in pl&co1889 below) which arg reviwMI a regular bas18 as shcwln. The charty is regislered wth tha Fundraièirs Règulator. Page 4
Fountain of Peace Children's Foundation UK Trustees. Report Ust of pollcles: Thg revw dates for FOP UK polK*8 are ether annual or every two or three yearn. The revithy dates fof the policies whh are lo be rev every three years have been staggered to ensLtre an even spif( of the number of lo be wewed exh r. Pa9e S
Fountsln of Peace Children's Foundatlon UK Trustaos. Report Achltverngnts and perforn)ance As per last year. we can report that we conkn.nue to cperate frcffl o solid financk81 base Whh, alon9 with the loyaty of our donors, has alkmd us lo fv1 all our oblvaalKY¢s diminishing our abilty lo rnak8 additional funding avaiL*ble for caprtal eXndituTe projects etc. In ditiOn. we can report Ihol our regular donor base has increased by approximataty 4% in the reporting yaar. As aayS we aim to fund our operating expen88¥ freffl gth akl reimbursement. The Tru818e8 are P8rti¢ularfy pleased to report that grfl aid has covered ngady of our total admini$lralNe expenditure for thi$ yeol. The Trustees are pa.cUlaY thankful for th• increasing genoral irrterest in the charlty, from both practs'cal and financhil polnt ol The Trustees have joinlty delemiined that, along$hJe the core purpose of the charty, both the development of our Sustsinabilty programme and the buikling up of the educat81 facilty at the Rwenjaza Hillside School IRHSI (which also serves Ihe local ecmmuntyl should play a signrficant role in their planning over the next decade. A substsnlial amount of our Capital Expenditure funding hos thorofoTe continued lo focus on these aspeds of th& fvture of FOP Uganda. The lotsl funding grants made, for charitats actNiti88. to 8UPPOrt th8 ol FOP UG Organi8alion from 1st Juno 2025 to 31st May 2026 was £221.853. Thè brè8kdry4vn of these funds include8 the following.. £21,158 Nthv School Unrf¢)rms, Sch1 fe88, cla88room ffttings. 8¢hcol bus repair and Teachers Hollday pay £30,269 Mother8 Matter in Childbirth £$0,640 St James. Church roof. flooring. and Intemal works £52,266 was paid by way of our reoular commiment to the FOP prg'•ct In Kyery'oj'o £58,580 staff Accommodation Pa9e 7
Fountsin of Peace Children'8 Foundation UK Trustees. Report The income for the Years 2019r20 to 2025126 is 5h(yn bekw. Incom• 2019-2026 £272,186 £228.669 £187,037 O £122.862 £103J40 £118.375 £112,106 1913) 201 2V22 23124 24115 25126 YEAR It can be seen from the graph ab¢M that there ho$ boen a sn¢an1 increase in income Since th8 Financial Year 2023r24 due lo increased volunteer trip income and grants made lo the "Mothers Motter in Childbirth" pr(4•ct. Tho oxpendilure for thé year 2025r26 18 8htrn b81thw. Exp•ndlture lJune2025to31 May 2026 Vxolhcf Walir UfjIJDIl.Ilprow JJU74 Idl JS• VG¥cknrt VGulP4tw•l v. UKIcKa. bc..% tT Élt
BT .th15 19 TOTAL £270,533 Page 8
Fountain of Peace Chlldren's Foundation UK Trustees, Report Rnjaza Hlllsklè Nurnery and Primary School In line with the purposes of Fountain of Pe&e the ongoing of Rwenjaza Hillside Schoor IRHSI is of paramc4Jnl importance. Approximately 170 chiklren are currently registered wth the school providing education lo FOP ehddren and those of the local communty. The h)nger temi provision of secondary an¢J xati(l educalron 15 being actNety pursued. The Directors are pleased to report a p8thrshp with H8Tper Green Scho. Bollon, as part of their appIallOn for the Brrtish Council Award Sch¢me. The charty conts'nues to take re$pons*)ilty for covering teathers holvjay pay. Sustalnablllty Trustee8, •long with our FOP partnerB. LY)ntinue to actw devekjp 8 medium-long lemi sust8inabilty strategy in line wlh our ¢)verall poIY of se11-suff1tsncy at the earfiosl dale possible. The children still participate in the Mbale farm and in the family homés they grow their (Y4wn végetableB and rear free-range chKkens. Page 9
Fountain of Peace Children's Foundatlon UK Trustees. Report Mother5 Matter Sn Chlldblrth The 'Mothers Matter In Chiklbirth. IMMCI projecl. in partnership wilh Fountain of Peace, was launched in Oclobei 2023 wlh the eXplrt aim of reducing maternal and neonatal mortalty r*es in the remote villages of Kyenjojo District. Weslem Uganda. To date it h88 seen over 1300 women gn9 through the project thus far wlh a 1000h safety record. refiecting an e8timaled sawng of 8Lk100 Iwes. A8 of January 2025 extra funding was alkxated {VrdS a full mobiFe antenatal programme in these distant villages. The chall8nge ahead Is lo ensure k)n9-lem Sustainabilty of this projed. though funding already achieved safeouard8 rts eXb8tence through to tho ond 012027. St J•mgs' Church Sl James. chUh ha8 been the kncal Chn¥lw place of VIrShIP sin¢• 1982. A8 part of th• ongoing Fountain of Peace devek>pment, the ever expanding Rwenjaza Hillsrtle SclKJoI, the existence of a Compassion UG prq'ecl in the villa99, and 8 new ghared chaplaincy in thè community, gradual èxpansKJn of the Church premises has been continuing ovor recent year8 a¥ funds alkwmd. Funding for the roof was donated by a UK Church in their Harvest Appeal 2025. Inlgrn81 fixtures and fitting5 have beon completed and during Ihe next financial year. rt k% antlClP8led the project will see complètion, alknmng for a far greater ml88ion81 work in communty. Page 10
Fountaln of Peace Children's Foundation UK Trustees. Report Staff Accommodation We are thankful Ihal the new staff ac¢¢mmodathTh adjacent to the Fountain of Peace stte lo house n8nnies has now been completed and opened officialty. Staff moved in during March 2026 and we are so thankful to God for His faithfulness - the complet#)n has laken a long time bul we know is well rjrth the wartl Thi8 doas awd bng walks for them before and after woth in all weathers. and is increasingly necessary staff retent purposes. There are ten room8 in total. The Nann are so apprectIVe of our donors. ggnerosty in gmng towards their new homé. A two bedroom staff block lo house FOP staff wth famlios hos rthv commenced. The walL8 and roof have b¥8n completed as seen in the picture behx. The windows and door8 Soon be installed fc4ky•I by intemal and extemal finishings. The final phaso wll be external works which will include boundary walls and main gate. landscaping & compound works, waslevtster drainage, and pLwer and water suppty. Page11
Fountain of Peace Children's Foundatlon UK Trustees, Report Volunteers and supportws The Trustees of the charity and our implements.ng partner FOP UG. M a massive debt of gratitude lo our volunteers and supporters. Their dedicalicn and commitment promdes both organisatM?ns wth solid foundation th81 enables our UK fundraising events and a¢tivtties to be undertaken and the implom8nlation of the projects lo be a¢hie¥ed. To ensure that our vdunleerj are supported and recegnisèd we will continue to refine our Volunteer Pdy,, in the UK. Resgrv•fj pollcy The charity regularty fevtews its 'Re8erves poltl vthich currentty guarantees a sum of £30,000 eqlting approximately to 6 months operating costs (including ts&hers hCAaY pay for Vgandal. This sum may vary Irom tsme to time. Futur• Pl•ns In planning for the future the Irustaes are aclivety seeking lo add further new partnerships wrth Churches and &hoc4$, in particular. in order to devekp fffjsh funding opportunitie8. Furthemore rt 13 anticipated that FOP UK wll be in a to provhle fvnding for Phase 1 of the 12th family home, land having already been purchased for that purpose. A Per of financial consolidatn wrfl be required in 2026r27 to review our Tequiremenls for further plgnned expendrture in the Fountain of Peace vdlage in Kyènjoio. We Seek, al all limes. lo cooperate closely wrth our Ugandan collgagues in planning and oXKUting th development of nthv build Structures in the Fountain of Peace wlw. Page 12
Fountaln of Peace Chlldren's Foundatlon UK Trustees. Report Publlc 8•nefit slatemènl As a Board of Trustees we e cognizant of the Charty C(mmiss)n's guiddines on public benefrt and we confimi that we have given due regard to guidance wrthin our report. We have shown in th report that we conts"nualty seek to fulfil the core objgclives of the charity in the Articles of ASS19tln, In addrtion lo improving relatKJnships UK and Uganda in mowng fomard with carg and education for severety disadvantaged Ugandan chiklren. Th15 has been facilitated by partnerships with a numter of UK base<l schools in an edLK10n role. as ell as increasing involvement of church and other communil*s. 80 enhancing the support recthved from drffgrenl typ86 of organisations. The genesis of the Mothers Matter in Chiljbirth pr4eGt demonstrates a sKJnifinI development in our Publ benefrt ccrfnmitment. Charlty Gov•rnanc• Cod• Th8 Board ol Truslges p8lt¢ulgr emphasi8 on maintsiniro hyh standards of governance. We are fully committed lo fUillIng the Charty Govemance Ctrle and the Fundraising Regulatorfs of Pracli¢e applicable lo FOP. The Trustees (who are also the Directorn of Fountsin of Peace Chiklren's FoUndatn UK for tho purp08es of company lawl are responsible for prepallng the Report of th6 Trustees and the flnanelal slelemenls in accordanee wrth applKable l••¥ and Unrtod Kingdom Atxounting Standards Iunilgd ngdom Gener81ty Accepted Accountin9 Prth). Thè Trustees are respOnSb for keeping proper accounting records whh disclose, wth reasonable accuracy, at any lime the finanual positign of the charit company and lo enablg them to ensure that the financial slalements ccmpty wrfh the C¢Jmpanies Ad 20C6. They we also responsible for saf•guarding the ass81s of the charrtablo company and henG• for taking rna#onable steps for tha prevention and detection of fraud and other irr8gularibe8. Insofar as the Tru81eèts ar• wware.. 11 there is no relevonl audit infom)8tlon cl which the compan18 audrtors are unaware., and 21 the Trustees h8ve taken all steps incumbgnt upon them to mak9 themselves awaro of any relwant audit infomiatson and lo establish that the auditors are aware of that infomiation. Fin•nclal rnvl•w ReStrted funds £46.751. This is for Mothers Matter in Chil(birth project. Re8tricted funds are funds rewved from grants. stskelv)k1ers or donors for fLrture expèndrture a88ocialed wlh specrfic proj18 or purposes. unr9str18d F¥Jnd$.' The cumnt level of TestriCted lunds is £87.751. Page 13
Fountaln of Peace Chlldren's Foundation UK Trustses, Report Small company provl8lon¥ This report has teen prepared in %crydance vthh the provision$ applic8 to companies entitled to the Small companies. exph.0n. The annual rwort was approved by trLth of the tharity 17 July 2028 and signed on Its behaw by.. Susan Dodd Tru8tée Marilyn Shépherd Company secretary and trustee Page 14
Fountain of Peace Chlldren's Foundation UK Independent Examlnerfs Report to the trustees of Fountain of Peace Children's Foundatbon UK ('tho Company.) I report to the charty tntstees on my examinat of the accounts of thè Company for the year gndJ 31 May 2026. Rospon$ibilities and basis of rnport AS the charity's Iruslees of the Company {and also Its dir8CtOfS fcy the purp08e8 of company lawl you are responsible for the preparabon of the accounts in ac¢ordance the requirements of thè Companies Act 20CE ('Ihe 2006 Acf). Having satisfied mysell that the accounts of the Company are nol required to b8 auditod under Part 16 of the 2006 Act and arè eligible for independent examinat. I report in respect of my examlnation of your charity'$ accounts as carrfftl out under secb.on 145 of the charits Ad 2011 Ilhe 2011 Act'i. In carrying out my ex8minalK>n I have fdbhed the DirectK3 gIn by thè Charty CL¥nmi88lon under section 14515llbl of the 2011 Act. Ind•pend•nt ?x•mlns statomont Sln¢e the Companls gross income exce8ded £250.(XXI your exaniner mu81 be a Mernr of a b listod in section 145 of the 2011 Act. I confirn that l qualthed to undertake the examinalkin because l am a member of , Wh is one of the115ted bodias. I have completed my examination. I nf1m) that no matters haw come to my attent in conneclbn with the examin*ion 9iving me uSe lo belth.. 1. xcounts'ng records weT8 not kept in r8SPO¢t of Fountan ol Pw Chiklren's Found8llon UK required by section 386 of the 2006 Act,. or 2. the account8 do not accord with Ih¢)se Twd$: or 3. tha accounts do not compty wth tho accounting requirements of 8ection 396 of the 2006 Act othei than any requirwnenl that the accounts gsve a 'tru8 and fair 18 not 8 matter ons#dered 88 part of an independent exwnInatn, or 4. the aount5 have not been prepared in accordance wilh the methods and prineiples ol the Stslemenl of Rrf¢Jnmended Pracb"¢o for xcounting and rsportirwj by charili6s lapplicable to charities preparing their accounts in accordance with th& Financk¥l Reporting Standard applicable in the UK and Republic of Irelwmfj IFRS 102)]. I have no concerns and have come acms no other matters in connttctn with the examination to whlch attfjnlion should bg drw•m in this rwt in Ofdor to enab a proper understanding of the aGcounls lo be reached. Ma Jordan FCA Knighlon House 82 Hagley Road Slourbridge West Midlands DY8 10D 17 July 2026 Page 15
Fountain of Peace Chlldren's Foundatlon UK Statement of Financial Actlvltles for the Year Ended 31 May 2026 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestri¢t¢d R•stricted funds funds Total 2026 Total 2025 Income and Endowménts from: Donations and lega¢Jes Inveslmonl income 242.(K11 1,284 28.901 270,902 1,284 227,$47 1,122 Total income 243.285 28,901 272,186 228,669 Expondlturn on: charitab activiti 240,264 30,269 270.533 203,377 Total expendituro Nel in¢omel{expenditur8} Net movèment in funds 240.264 30,2691 270.533 203,371 1,653 25,292 3.021 11.368) 1,653 25,292 R•ColI1atl0n of fund* Totsl fLmds brought forvard Totsl fund8 carrnd fopH4rd 10 84,730 48,119 132.849 107.557 87,751 46,751 134,502 132.849 All of the charity'8 a¢tWit derive frun conlinury owrationi during the above periods. The note8 on pages 19 to 24 fomi an integral part of these fin¢181 sLitements. Page 16
Fountafjn of Peace Children's Foundatlon UK (Reglstratlon number 05801510) Balance Sheet as at 31 May 2026 2026 2026 Currnnt au•ts Ch at bank and in hand 135.886 134.602 Crodltorn: Amounts falllng du• wlthln on• y••r N•t a•••ts 1,753 134,502 132.849 Fund• of th• eh4rtty: Ro8trlct•d In¢¢ffl• fund• Restricted fund8 46.751 48,119 Unr••trl¢t•d Incom• fund• unreStrted fvnd8 87,751 134,502 84,730 Total fund• 10 132,849 For the fin8nci81 year endiry 31 May 2028 thg charity was entiued to oxompbon from audit undèr 8¢¢ts'on 477 01 the Companles 2006 relats'ng to smail comF4lli68. Directors. re8Wl8tJllltw". The membors have not requlred tho tharity to obtsin an audit of its account8 for th8 year In question in accordanca with section 476., and The direGlor8 acknowtedge Ihtsir re¥ponsli11t1eS for 0)Mpl.ng wlth thè r¢quirom•nts of tho kt with re8pgct to luntrn9 records arKI the preparatKn of accounts. The financial 8talements on pagas 16 to 24 appThed by the tru8la88. and authoii8•d for i8SU• on 17 Juty 2026 and sned on their behalf by.. Sf)tr Su¥an Dodd Trustee The notes on pages 1910 24 fomi an integr81 port of these financial statements. Ptye 17
Fountain of Peace Chlldren's Foundation UK Statement of Cash Flows for the Year Ended 31 May 2026 2026 2025 Not• Cash flows from opgrallng actlvltlel Nel cash Inece 1.653 25.292 Adju$tments to cash flows Irom non4ash Items Investment income 1,284 1.122 369 24,170 Worklng Gapftal adjustments IDecrea8e}lincrease in credrtors Net cash flow8 from operating acbvrt CMh flovr4 from In¥Mtlng *¢¢lvltl•• Inlgrgst receivable and Similar income 369 450 24,620 1,284 1.122 Net increase in ca8h and cash eqUNalents Cash and G88h eqUNalents at 1 Jun8 C88h and cash ¥u10n15 at 31 May 1,284 134,602 25,742 108,860 135,886 134,602 All of the cash fl¢M$ are derived Irom continung opgratvJn8 during Ihe above tsvo perd8. The nolas on pw 19 10 24 form an integral part of these financial sLitements. Page 18
Fountain of Peace Children's Foundallon UK Notes to the Financial Ststements for the Year Ended 31 May 2026 1 Charlty ststus The charty is limited by guarant••. incwated in England and Wth8. and conseqUeny does not have share capital. Each of the Irustses 1$ liable to contribut• an amount not exceeding £1 toward8 the assets of the charity In the event of IK4uidat)n. The address of rts registered dfice is.. 2 Widmore Cottages Asheridge Chesham Bucks HP5 2UY These financlal Statements Yre 8ulhori8ed for i88ue by the truste on 17 Juty 2028. 2 Accountlng pollcl•s Summary of 81gnlflcant •G¢ountlng pollclets and key accountlng eBtkn4t•s The principal aoUntIng polics appl in the preparation of these financial statements ara set out low. These Pol$ have beèn ¢onsislondy ¥pli8d lo all the years pre8ented, unless olheNise 81ated. Stai•mont of compllance The financial statements have been prepargd in accordance tplih Accounting and R•porting by Charities, Statement of Recommended Practice Itwlicable lo charrtI preparirwJ their accounts in accordancg with the Financial Reporting Standard applicable in the UK and Republic of Irèland {FRS 10211 (issued in Octcèer 2019> - {Chantie¥ SORP IFRS 1021}, the Financial R8portin9 Standard 8ppluble in the UK and RepublK of Ir¢lond IFRS 102) and the c(PanIeS Act 2006. •sls of prepMtlon Fountain of Peace Chiklren's F1Wndatn UK meèts the dofinthn of a public benefrt enlrty under FRS 102. Assets and lbIlitIeS are initialty recognised at hi$trffKal cost or transxts'on value unless clheM$e slal in the relevant xcountsng policy not. GoSng concem The trustees consider that there ern M material uncertainlies abtsjt the thaws abilty lo continue a8 going concem nor any 8*]nrfKant aTeo$ of LVKertairty thal affttt the Trng valué of assets hold by the charlty. Incomg and endowmonts All income is recognised once the Ch has entitSement to the irKome, it is probable that incom¢ will be received arKI the amount of the income receNable can be measured relobly. Page 19
Fountain of Peace Children's Foundation UK Notes to the Flnancial Statements lor the Year Ended 31 May 2026 Donations and legacles Donations are recognised when the charty has been rlfied in wriling of both the amount and 58ttlemenl date. In the event that a donalh)n is subject lo conditions that require a level of performance by the charity before th8 chanty 1$ entrtled to the funds, the Income is d&f8rred and not recognised until either those conditKns are fulty met, or the fulfilment of those conditk?n$ is wholly %In the control of tho charity and it is pmbable Ih8t th988 condrtions will be fv1fi118d in the reporting period. Invgstment Incom8 Dmdends a recognise(l once the dend has been de¢L2r1 and nrfat)n has been received of the dividend due. Expendlturn All expendrture is recognised once there 18 a lagal or constnKtrN obluation to that expeThJilure, It bs probable settlement Is required and the amount can be mUrl relk4bty. Al costs are allocated lo the applicable expendrture hedirMJ that aggregate simiL4r $ts lo that &egary. Where costs cannot be directly ottributed lo particul8r headings they have been albcated on a basis consistent with the use of rosources, wlh central staff c08ts dlocaled on the tsa8 rf tsme spent, 8nd dePreciatn ¢h8rges alkncated on the wtion of th• asset's use. Otr support coFts are allocated based on the spread o18taff costs. Charit•blo actfvltl8¥ Ch8ritsble expendrturn Comprises thosè costs mcurred by th6 charty in the delivèry of its aclNitie8 and service8 for ts beneficiaries. ft In¢e3 both costs that b• alhxated dire¢tty to Such activrti08 and those Costs of an indirect nature ngces88ry to support them. Support costs Support costs irLlude control fvnction8 and hove been alktated to xtsvity cost categories on a ba818 onsistenl wrth the use of resources, for exarnp, allocating costs by floor areas, or por capila, stsff ¢osts by the tsmo ynl and other costs by thw'r usage. T•xatlon The charity 1$ considered to pass the lesls set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charrtable company for UK corporation tax Purposes. Ac¢ordingty, the charity ts potentielty exempl from tsxatK)n in respect of income or caprtal gains received wlhin ¢alegories covered by Chapter 3 Part 11 of the Corporatn Tax Ad 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extonl Ihat sueh income or gains are applied exclusively lo Charit1? purposes. Cash and cash •qulvalents Cash and cash equivalents lPrise cash cffl hantl and call deposits. and other $hort-1ofm highly 1•4uid investments that are readity eonvgrtibkn to a known *nount of cash ar are subject to an insignfficant risk of Change in value. Fund stru¢ture Unreslrided Income funds are general funds are availgb5e frJr use at the trustee8 discretion in furtheiance of the objectNe$ of the charity. Page 20
Fountain of Peace Chlldren's Foundation UK Notes to the Flnanclal Statements for the Year Ended 31 May 2026 Restricted income fun¢J8 are tlThe donated for use in a Part1¥ exea or for specrfK purposes, the use of which is r8stricted to Ihal area or pUrFse. 3 Incom• from donations and l•g•¢i Unr•$trf funds General Rèstrlctod funds Totsl 2026 Donations and bgacM; Gfft aKI reclaimed Regular giving and capit81 donats'ons 18.236 223.765 18,236 252,666 28.901 242.001 28.901 270,902 Unrestrl¢t¢d funds G•n•ral Restrfctod funds Totsl 2025 Donations and loga63. Grft aKI recFaime Regular giving and caprt81 don8tion¥ 13,957 168.198 13,957 213.590 45,392 45.392 182.155 227,547 4 InvMtm•nt Incom• Unrnetrlcted funds G•n•r•l Total 2026 Interest receivable 8fKI simikgr irKome- Inlertst receivable on bank deposit8 1,284 1,284 1,284 1,284 Unrnstrf¢t•d funds Genwal Tot•1 2025 Interest r•ceivable and simikr incomfj; Interut re1V¥ble on bank deposits 1.122 1.122 1,122 1,122 Page 21
Fountain of Peace Children's Foundation UK Notes to the Financlal Statements for the Year Ended 31 May 2026 6 Exp•nditur• on chathble actlvltles Unrostrlct•d funds G•n•ral R•strkl funds Total 2026 Charitable actimties Allocated $upwrt costs 234,639 5,625 240,264 30.269 264,908 5,625 30,269 270,533 Unrnstricl•d lunds G•n•rnl RMlrfct•d funds Total 2025 Charrtable actwikn88 Akcated 8UPPQrt cost8 189,091 1,621 190,712 12,665 201.756 1,621 12.66S 203,377 Acthi nd8rtak•n dlrectly Actfvlty jupport ¢osts 2026 Charitable activiti'es Governan¢o costs 264.908 264,908 5,625 5,625 5,625 Actlvlty support Costs 264,908 Actlvlty undort•ken dlrectty 270,533 2025 Charitable actmt Governance costs 201.756 201,756 1,621 203,377 1,621 201,756 1,621 Page 22
Fountain of Peace Children's Foundation UK Notes to the Flnanclal Statements for the Year Ended 31 May 2026 6 Trust r•mun•ratlon and expense¥ No trustees. nor any persons connected 7Mth them, any remuneration frcm chanty during tho year. 7 TaxatloTr The charty is a registered chanty and is therefore èxefflO fr(Mn taxatm. 8 Cash and cash •qulval•nts 2026 2025 Cosh al bank 135,886 134,602 9 Cr•dltord' amounts lalllng du• wlthln one y•ar 2026 2026 Ac¢ruals 1,384 1,753 10 Funds Balanc• at 1 June 2025 Inc¢mlng ources RoUrCeS xp•nded Balan¢• at 31 May 2026 Unrnstrlct•d funds General 84.730 243,285 {240,2641 30,269 87,751 46,7S1 R•strlcted funds 48,119 28.901 Total fund• 132,849 272.186 270,533 134,S02 Bal•nc• at 1 Jun• 2024 Blance at 31 May 2026 Incoming R•sources rgsourc •xpgndgd Trnnsfèrn Unr•slrlcted funds General 107,557 183,277 (19J.712) 12,665 {15.392) 15.392 84.730 Rostrlcted lund8 48,119 Total funds 107,557 203,3 132,849 Page 23
Fountain of Peace Chlldren's Foundation UK Notes to the Financlal Ststements for the Year Ended 31 May 2026 11 Anal1# of not assets botween funds Total funds at 31 May 2026 funds General Restrlct•d funds Current 888et8 Current h'abililies 89,135 1,384 46.751 135.886 1,384 Totsl not assets 87.751 46,751 134,502 Unrostrlct fund8 G•n•ral Total funds at 31 May 26 R•strlct funds Current assets Currant liabilrtK88 86,483 1,753 48,119 134,602 1,753 Total n81 assets 84.730 48,119 132,849 Page 24
Fountain of Peace Children's Foundation UK Statement of Financial Activities by fiind for the Year Ended 31 May 2026 Restrlcted Funds Total Totsl Rostrlcted Restrlcted Funds Funds 2026 2025 Incom8 and Endowm•nts from: t)onalions and legaCS Total incomè 28.901 45,392 28,901 45,392 Exp•ndltur• on: Charitablè actilie9 30,269 12.665 Tt>tal oxpendlture Nd lexpen¢Jitufelfincom• Tran8fer8 be8n funds 30,269 12,665 {1,3681 32.727 15.392 Nel movement in funds {1,3681 48.119 R•conclllatlon of fund8 Totsl fund¥ brought forward Total funds carl forymrd 48,119 46,751 48.119 This page ¢Joe8 not fomi part of the statutory financ1 s&entS. Page 25
Fountain of Peace Chlldren's Foundatlon UK Detailed Statement of Flnanclal Actlvltles for the Year Ended 31 May 2026 Total 2026 Totsl 2026 Income and Endowments ITOM: Donation$ legacies lanatysed behx) Investrnenl income Iaty$ed bekmf) Totsl income 270,902 1.284 227,547 1,122 272.186 228,669 Expenditur• on: Charitable adNities {anatysed below) Total expendrture Net incc¥ne 270,533 203,377 270,533 203,377 1.653 25,292 Net movem8nl in fund8 1.653 25.292 R•conelllatlon of funds Total lund¥ brought forward Totsl fund$ carrd forward 132,849 107.557 134,502 132.849 This page does }1 fom part ofthe statLrtory financial statements. Page 26
Fountain of Peace Chlldren's Foundation UK Detailed Statement of Flnanclal Activltles for the Year Ended 31 May 2026 Total 2026 T¢)tal 2025 Donations WKI kgacles Donations reslricled Donations Grft Aid tax reclaimed 28,901 223,765 18,236 45.392 168.198 13.957 270,902 227,547 Investmènt Income Bank inlereBt roceivable 1.284 1.122 1.284 Ch•rft4bk •thlti Insurance Office expenses Travel and subsistence Mothers Matter in Chikjbirth re$lrKt•d Compassion UK sponsor 8 chikl Donation$ to FOP Uganda Advertl8ing Accountancy leè8 Professional fe Trustee tr8nsth.on training 15491 15.2611 132.78n 130.2691 {534) (191.584) 13.924) 11.200} 13.869} 556 15491 {6,8881 135,9401 112,6651 14491 1141.6221 13,6431 11,1991 13601 62 270,533 203,377 Thh% page does rK)t fomi part of the ststutory financial statements. Page 27