REGISTERED COMPANY NUMBER: 06318127 (England and Wales) REGISTERED CHARITY NUMBER: 1125609
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 July 2023 for
Hope and Play Ltd
Hope and Play Ltd
Contents of the Financial Statements for the Year Ended 31 July 2023
| Page | |
|---|---|
| Report of the Trustees | 1 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 10 |
| Detailed Statement of Financial Activities | 11 |
Hope and Play Ltd
Report of the Trustees
for the Year Ended 31 July 2023
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 July 2023. 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).
OBJECTIVES AND ACTIVITIES
Why we exist
Hope and Play aims to bring hope to children who are denied hope through the circumstances and environment which they find themselves in. This is reflected in our charity’s objects, which are:
(1) To relieve the needs of children, in particular but not exclusively those affected by conflict, occupation or poverty, by providing items, services and facilities calculated to relieve their needs and by raising awareness amongst the public of their circumstances;
(2) To advance education for children for the public benefit by providing and assisting in the provision of facilities for education;
(3) To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of children who have need of such facilities by reason of financial hardship or social or other detrimental circumstances with the object of improving their conditions of life.
All children suffering physical, emotional and educational hardships are deserving of support. Our focus is on Palestinian children under occupation, under siege, or in refugee camps in the West Bank, Gaza and the Middle East.
The best long-term approach to resolving the hardships these children face is to remove the causes of those hardships primarily the occupation, the siege and life as refugees. Many charities, NGOs and activists rightly focus on these issues. Our focus has remained more on the near-term alleviating immediate suffering, and equipping children as much as possible with the capabilities to recover, and hoping in doing so to better equip them to build positive futures.
This year our work was entirely with Palestinian children in Gaza where aside from regular bombardments, they remain living under an illegal siege.
Our philosophy is to deliver our programmes through local, trusted community organisations, in that way providing some much needed employment in the service of alleviating the suffering of the children.
Page 1
Hope and Play Ltd
Report of the Trustees - continued for the Year Ended 31 July 2023
OBJECTIVES AND ACTIVITIES
Donations, Administration, Product and Marketing costs
Funding for Hope and Play came primarily through donations, through the Hope and Play shop, and grants. Our overarching philosophy is that as much as possible of funds raised should go to the delivery of projects on the ground, and as such, the charity has no paid employees or paid trustees. All direct UK activity was carried out on a voluntary basis by our kind supporters or by the trustees – whether in the design of items for our shop, in shop fulfilment activities, in the preparation of these accounts, or in managing our social media and online presence.
Donations and Grants
Donations from the general public, from organisations, and through grants were spent on projects on the ground. Aside from financial costs (e.g. credit card or PayPal fees), none was retained in the UK or used for any UK activity.
All UK-based organisational costs, such as professional fundraisers and website development, were funded by donations from trustees and their families.
We remain grateful to those who donated their professional services gratis to support us, in particular for all accountancy-related activities.
We are also grateful as always for our kind donors and supporters, without whom none of our activities would be possible.
Shop
Our primary fundraising was once again through our shop, and predominantly sales for Christmas and New Year.
Costs relating to the shop, mostly advertising, products (where these were purchased rather than donated) and postage, were entirely funded from shop sales, not from donations.
Of special note, once again, was our key supporter Jackie and her family and friends, who for the eighth year running designed our calendars and an assortment of products pro-bono, and part funded their production. We remain indebted to her and her family for their generosity of heart, time and money.
Hope and Play does not maintain offices or employees in the occupied Palestinian territories or in the refugee camps in the area, so all work is delivered through our grassroots partners on the ground. So most importantly, we are grateful to these partners who have the most difficult tasks of making these projects a reality in the harshest and most challenging of environments.
ACHIEVEMENT AND PERFORMANCE
What we have done this year
At the time of writing these accounts, some time after the end of the accounting year, Gaza has come under attack by Israel in what the International Court of Justice has said could plausibly be a case of genocide. Regardless of the terminology used, over 30,000 of Gaza’s population – over 1% - have been killed, the majority being children and women. It is somewhat otherworldly to write accounts for a year which ended prior to this onslaught, and talk of the hardships of trauma, siege and violence faced by the children in that year in the knowledge that this was about to get unrecognisably worse within months. They cover a year which ended 31st July 2023, just over 2 months prior to the events on and following October 7th 2023.
In that year, our focus remained as in previous years on trauma therapy in Gaza . We provided funding for the delivery of a trauma programme to 400 children in 4 different locations across the Gaza strip for a period of 10 months starting in November 2022, and running into our next financial year. Our grassroots partners, the Canaan Institute of Pedagogy, oversaw the programme. The programme was expanded, as reflected in its title of “Education and psychosocial support, bringing Democracy closer to children in the Gaza Strip within the framework of the SDGs” to include raising awareness of children’s rights and democracy, and as per last year, also to aid in catching up on the disruption to their educations from Covid.
Page 2
Hope and Play Ltd
Report of the Trustees - continued for the Year Ended 31 July 2023
ACHIEVEMENT AND PERFORMANCE continued What we have done this year (continued)
The four location where the programme was delivered were:
-
Future Generations Benevolent Association – Rafah area
-
Hay Salateen for Social Development – North Gaza City
-
Al Quds society For Developing Al Mawasi. – Khan Younis
-
Hope and love Buds Association – Maghazi
In October, we established and stocked a children's library in the Hai Salatein Association. The Harald Molgaard library, in memory of a UK-based educatory and long-term activist for Palestine, became an active local centre for the community and especially its children, thanks to donations from Harald's many friends, family and fellow activists.
As in previous years, we hosted a number of birthday parties in Gaza on behalf of our donors, each celebrated with between 30 and 50 children, and providing a rare opportunity for celebration. The donations funded the parties as well as providing additional funding for the trauma therapy programmes. In making all decisions regarding our activities, the trustees have had due regard to the commission’s public benefit guidance.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is governed by its Memorandum and Articles dated 16 August 2008.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
06318127 (England and Wales)
Registered Charity number
1125609
Registered office
20-22 Wenlock Street London N1 7GU
Trustees
Iyas Anis Alqasem Tony Rahman Kevin Bibby Saskia Theresia Daniela Marsh
Company Secretary
Iyas Anis Alqasem
Independent Examiner
Alan Griffin FCA TBLC Limited
Approved by order of the board of trustees on 27 April 2024 and signed on its behalf by:
Iyas Anis Alqasem - Trustee
Page 3
Independent Examiner's Report to the Trustees of Hope and Play Ltd
Independent examiner's report to the trustees of Hope and Play Ltd ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2023.
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, I 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 I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
TBLC Limited Alan Griffin FCA 27 April 2024
Page 4
Hope and Play Ltd
Statement of Financial Activities for the Year Ended 31 July 2023
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities 2 Total EXPENDITURE ON Raising funds 3 Charitable activities Trauma program Other Total NET INCOME/(EXPENDITURE) Transfers between funds 7 Net movement in funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 42,804 42,804 - - 1,100 1,100 41,704 (30,000) 11,704 5,244 16,948 |
Restricted fund £ 25,310 25,310 9,852 41,410 - 51,262 (25,952) 30,000 4,048 8,546 12,594 |
31.7.23 Total funds £ 42,804 25,310 68,114 9,852 41,410 1,100 52,362 15,752 - 15,752 13,790 29,542 |
31.7.22 Total funds £ 27,631 37,604 |
|---|---|---|---|---|
| 65,235 | ||||
| 19,674 52,519 522 |
||||
| 72,715 | ||||
| (7,480) - |
||||
| (7,480) 21,270 |
||||
| 13,790 |
The notes form part of these financial statements
Page 5
Hope and Play Ltd
Balance Sheet
31 July 2023
| Balance Sheet 31 July 2023 |
||||
|---|---|---|---|---|
| Notes CURRENT ASSETS Debtors 6 Cash in hand NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 7 Unrestricted funds Restricted funds TOTAL FUNDS |
Unrestricted fund £ 933 16,015 16,948 16,948 16,948 |
Restricted fund £ 12,594 12,594 12,594 12,594 |
31.7.23 Total funds £ 933 28,609 29,542 29,542 29,542 16,948 12,594 29,542 |
31.7.22 Total funds £ 2,219 11,571 |
| 13,790 | ||||
| 13,790 | ||||
| 13,790 | ||||
| 5,244 8,546 |
||||
| 13,790 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating t
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 27 April 2024 and were signed on its behalf by:
Iyas Anis Alqasem - Trustee
The notes form part of these financial statements
Page 6
Hope and Play Ltd
Notes to the Financial Statements for the Year Ended 31 July 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
2. OTHER TRADING ACTIVITIES
| Shop income 3. RAISING FUNDS Other trading activities Purchases |
31.7.23 £ 25,310 31.7.23 £ 9,852 |
31.7.22 £ |
|---|---|---|
| 37,604 | ||
| 31.7.22 £ |
||
| 19,674 |
"Expenditure on raising funds" represents purchases of goods for resale and is funded by shop sales.
continued...
Page 7
Hope and Play Ltd
Notes to the Financial Statements - continued
for the Year Ended 31 July 2023
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2023 nor for the year ended 31 July 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2023 nor for the year ended 31 July 2022.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities Total EXPENDITURE ON Raising funds Charitable activities Trauma program Other Total NET INCOME/(EXPENDITURE) Transfers between funds Net movement in funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors Other debtors represent the Charity's undrawn Paypal balance. |
Unrestricted fund £ 27,631 - 27,631 - - 522 522 27,109 27,109 18,135 45,244 |
Restricted fund £ - 37,604 37,604 19,674 52,519 - 72,193 (34,589) (34,589) 3,135 (31,454) 31.7.23 £ 933 |
Total funds £ 27,631 37,604 |
|---|---|---|---|
| 65,235 | |||
| 19,674 52,519 522 |
|||
| 72,715 | |||
| (7,480) - |
|||
| (7,480) 21,270 |
|||
| 13,790 | |||
| 31.7.22 £ |
|||
| 2,219 | |||
continued...
Page 8
Hope and Play Ltd
Notes to the Financial Statements - continued for the Year Ended 31 July 2023
7. MOVEMENT IN FUNDS
| At 1.8.22 Net movement in funds £ £ Unrestricted funds General fund 5,244 41,704 Restricted funds Restricted fund 8,546 (25,952) TOTAL FUNDS 13,790 15,752 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 42,804 Restricted funds Restricted fund 25,310 TOTAL FUNDS 68,114 Comparatives for movement in funds At 1.8.21 Net movement in funds £ £ Unrestricted funds General fund 18,135 27,109 Restricted funds Restricted fund 3,135 (34,589) TOTAL FUNDS 21,270 (7,480) |
Transfer between funds £ (30,000) 30,000 - Resources expended £ (1,100) (51,262) (52,362) Transfer between funds £ (40,000) 40,000 - |
At 31.7.23 £ 16,948 12,594 |
|---|---|---|
| 29,542 | ||
| Movement in funds £ 41,704 (25,952) |
||
| 15,752 | ||
| At 31.7.22 £ 5,244 8,546 |
||
| 13,790 |
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS |
Incoming resources £ 27,631 37,604 65,235 |
Resources expended £ (522) (72,193) (72,715) |
Movement in funds £ 27,109 (34,589) |
|---|---|---|---|
| (7,480) |
continued...
Page 9
Hope and Play Ltd
Notes to the Financial Statements - continued for the Year Ended 31 July 2023
7. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS |
At 1.8.21 £ 18,135 3,135 21,270 |
Net movement in funds £ 68,813 (60,541) 8,272 |
Transfer between funds £ (70,000) 70,000 - |
At 31.7.23 £ 16,948 12,594 |
|---|---|---|---|---|
| 29,542 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS |
Incoming resources £ 70,435 62,914 133,349 |
Resources expended £ (1,622) (123,455) (125,077) |
Movement in funds £ 68,813 (60,541) |
|---|---|---|---|
| 8,272 |
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2023.
Page 10
Hope and Play Ltd
| Detailed Statement of Financial Activities for the Year Ended 31 July 2023 INCOME AND ENDOWMENTS Donations and legacies Donations Other trading activities Shop income Total incoming resources EXPENDITURE Other trading activities Purchases Charitable activities Grants to institutions Support costs Management Advertising IT costs Fund-raising costs Finance Bank charges Total resources expended Net (expenditure)/income |
31.7.23 £ 42,804 25,310 68,114 9,852 41,410 - 200 600 300 52,362 15,752 |
31.7.22 £ 27,631 37,604 |
|---|---|---|
| 65,235 19,674 52,519 - - - 522 |
||
| 72,715 | ||
| (7,480) |
This page does not form part of the statutory financial statements
Page 11