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2024-07-31-accounts

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 2024 for

Hope and Play Ltd

Hope and Play Ltd

Contents of the Financial Statements for the Year Ended 31 July 2024

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 2024

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.

Activities

This period, 1st August 2023 to 31st July 2024, saw a dramatic shift for Gaza’s children and population at large. At the start of the period, they had been living under a siege which severely constrained access to food, medicines and other critical supplies. By the end of this period, they were at the receiving end of what the International Court of Justice, Amnesty International and many other NGOs and charities had either concluded was a genocide, or sufficiently grave to warrant investigation as genocide.

During the times of blockade and before October 2023, Hope and Play completed one of our by now regular trauma therapy programmes, delivered to 100 children each at the following locations:

The next tranche of programmes ended abruptly with the commencement of the assault on Gaza in October 2023 and the extremely high number of children killed, maimed, orphaned, and displaced. By the end of July 2024, Gaza’s ministry of health counted 16,251 of Gaza’s children killed in the ongoing atrocities. An Oxfam analysis published at the end of September 2024 concluded that more women and children had been killed in Gaza by the Israeli military over the previous year than the equivalent period of any other conflict over the past two decades. The number has since continued to escalate.

As the Israeli military destroyed the majority of the houses in Gaza and targeted the incfrastructure from water plants to hospitals, most of the population were forced to leave their homesto face starvation and epidemics, with large numbers of children undergiong amputations without anaesthetic.

It is no surprise that many of the children who survived wished that they had died. While 8 year-olds around the world dream of becoming firemen or doctors, Gaza’s children have been wishing for the end of their lives rather than face the ongoing conditions they have been subjected to. A study by a Gaza based NGO, with backing from the Dutch Relief Alliance and the War Child Alliance, found that almost all children felt their death was imminent and just under half had expressed a desire to die.

Against this context, and with the rapid destruction of infrastructure, it took Hope and Play some weeks to adjust to how we could best support Gaza’s children. But as we were able to reconnect with our partners on the ground, we decided to focus our work in two areas:

  1. To keep Gaza’s children, their families, and our teams supporting them alive;

  2. To give Gaza’s children respite and some form of reminder as to why to live.

Continued over page….

Page 1

Hope and Play Ltd

Report of the Trustees - continued for the Year Ended 31 July 2024

OBJECTIVES AND ACTIVITIES (continued)

Activities (continued)

Our work on the first of those objectives has comprised buying food and water, fixing sanitation in camps, providing health supplies, clothing, tarps and tents. This has been achieved mostly through team members from our partners at the Canaan Institute of New Pedagogy.

The second has involved a combination of art workshops, play activities, education and sports delivered by a team of heroes with war and destruction as a backdrop. We partnered not only with members of the Canaan Institute, but also of the Shababeek Arts Collective, a group of Palestinian artists in Gaza.

In making all decisions regarding our activities, the trustees have had due regard to the commission’s public benefit guidance.

Funds raised

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. Aside from financial costs (e.g. credit card or PayPal fees), no donation monies were retained in the UK or used for any UK activity.

We are grateful as always for our kind donors and supporters, without whom none of our activities would be possible.

Funding for Hope and Play came primarily through 3 sources:

  1. Donations – a combination of direct and regular donations and fundraisers;

  2. Grants – application to grant-funders whose goals align with Hope and Play’s;

  3. The Hope and Play shop – mostly calendar and card sales over Christmas.

Administration, Product and Marketing Activities and Costs

All direct UK activity was carried out on a voluntary basis by our kind supporters or by the trustees. We are grateful to all of those who have been generous enough with their time and conscience to help the charity support Gaza’s children, specifically:

o Our social media and fundraising through socials is managed by Emma and Fadwa, who also liaised with our teams on the ground for updates and to provide moral support;

Where costs were incurred, whether for engaging professional fundraisers, or ongoing internet-related costs for maintaining the shop, or various administrative activities, these were covered either directly or by donations from our trustees.

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.

Continued over page….

Page 2

Hope and Play Ltd

Report of the Trustees - continued for the Year Ended 31 July 2024

ACHIEVEMENT AND PERFORMANCE continued What we have done this year (continued)

Delivery of Projects

As Hope and Play does not maintain offices or employees in the occupied Palestinian territories or in the refugee camps in the area, all work is delivered through our grassroots partners on the ground. So most importantly, we are grateful to these partners who, despite themselves being dislocated and traumatised by the horrors that surrounded them daily, were still able to work with children and their families to bring some respite and make their lives a little easier.

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 22 April 2025 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 2024.

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:

  1. accounting records were not kept in respect of the Company 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)).

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 22 April 2025

Page 4

Hope and Play Ltd

Statement of Financial Activities for the Year Ended 31 July 2024

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
£
162,309
162,309
-
-
1,453
1,453
160,856
(110,000)
50,856
16,948
67,804
Restricted
fund
£
47,650
47,650
13,383
142,675
-
156,058
(108,408)
110,000
1,592
12,594
14,186
31.7.24
Total funds
£
162,309
47,650
209,959
13,383
142,675
1,453
157,511
52,448
-
52,448
29,542
81,990
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

The notes form part of these financial statements

Page 5

Hope and Play Ltd

Balance Sheet

31 July 2024

Balance Sheet
31 July 2024
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
£
3,525
64,279
67,804
67,804
67,804
Restricted
fund
£
14,186
14,186
14,186
14,186
31.7.24
Total funds
£
3,525
78,465
81,990
81,990
81,990
67,804
14,186
81,990
31.7.23
Total funds
£
933
28,609
29,542
29,542
29,542
16,948
12,594
29,542

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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 to financial statements, so far as applicable to the charitable company.

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 22 April 2025 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 2024

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
31.7.24
£
47,650
31.7.24
£
13,383
31.7.23
£
25,310
31.7.23
£
9,852

"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 2024

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2024 nor for the year ended 31 July 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2024 nor for the year ended 31 July 2023.

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
£
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
31.7.24
£
3,525
Total funds
£
42,804
25,310
68,114
9,852
41,410
1,100
52,362
15,752
-
15,752
13,790
29,542
31.7.23
£
933

continued...

Page 8

Hope and Play Ltd

Notes to the Financial Statements - continued for the Year Ended 31 July 2024

7. MOVEMENT IN FUNDS

At 1.8.23
Net
movement in
funds
£
£
Unrestricted funds
General fund
16,948
160,856
Restricted funds
Restricted fund
12,594
(108,408)
TOTAL FUNDS
29,542
52,448
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
162,309
Restricted funds
Restricted fund
47,650
TOTAL FUNDS
209,959
Comparatives for 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
Comparative 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
Transfer
between
funds
£
(110,000)
110,000
-
Resources
expended
£
(1,453)
(156,058)
(157,511)
Transfer
between
funds
£
(30,000)
30,000
-
Resources
expended
£
(1,100)
(51,262)
(52,362)
At 31.7.24
£
67,804
14,186
81,990
Movement in
funds
£
160,856
(108,408)
52,448
At 31.7.23
£
16,948
12,594
29,542
Movement in
funds
£
41,704
(25,952)
15,752

continued...

Page 9

Hope and Play Ltd

Notes to the Financial Statements - continued for the Year Ended 31 July 2024

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 1.8.22
£
5,244
8,546
13,790
Net
movement in
funds
£
202,560
(134,360)
68,200
Transfer
between
funds
£
(140,000)
140,000
-
At 31.7.24
£
67,804
14,186
81,990

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
£
205,113
72,960
278,073
Resources
expended
£
(2,553)
(207,320)
(209,873)
Movement in
funds
£
202,560
(134,360)
68,200

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2024.

Page 10

Hope and Play Ltd

Detailed Statement of Financial Activities
for the Year Ended 31 July 2024
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
IT costs
Fund-raising costs
Finance
Bank charges
Total resources expended
Net (expenditure)/income
31.7.24
£
162,309
47,650
209,959
13,383
142,675
-
1,013
440
157,511
52,448
31.7.23
£
42,804
25,310
68,114
9,852
41,410
200
600
300
52,362
15,752

This page does not form part of the statutory financial statements

Page 11