REGISTERED CHARITY NUMBER: 1136068
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
FOR
CHILD OF HOPE
Newton Magnus
Chartered Certified Accountants
Arrowsmith Court
Station Approach
Broadstone
Dorset
BH18 8AT

CHILD OF HOPE
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Page
Report of the Trustees
I to 3
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7 to 12
Detailed Statement of Financial Activities
13

CHILD OF HOPE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their report with the financial statements of the charity for the year ended
31 December 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 1021 (effective l January
2019).
OBJEcfivES AND ACTIVITIES
Objectives and aims
The charity Child of Hope currently works (although it is not restricted to this purposel to support the work
of its sister charity called Child of Hope Outreach Uganda, a locally registered Non-Governmental
Organisation in Mbale, Uganda.
In Uganda, Child of Hope works to lift families out of poverty in slum areas and regions or extreme poverty.
It provides free education in its own schools, plus healthcare and welfare wrap-around support to children
and their families. Food is provided for the most poor and vulnerable children. Their mothers are
encouraged and helped to launch a micro business to enable them to provide for themselves.
The leaders of this project are known personally to the trustees of the UK charity, and are known to enjoy
the support of local people and leaders in Mbale for their work to assist in child development through
medical care, education and trainin& to assist parents of children in such need with relief of financial
hardship through enterprise initiatives.
Significant activities
Preparations were made to launch A-level studies at our secondary school, the Gill Sherlock Memorial
Secondary School. These will commence in March 2024.
Public benefit
Child of Hope's main role is to raise funds for the work of its sister NGO in Uganda, the service delivery of
which is laid out in the following paragraphs. That basically involves providing free education for the
poorest and most vulnerable children of nursery, primary and secondary age in the slums near Mbale,
eastern Uganda- and many'wrap-around, seNices to benefit their families.
In doing so, the trustees have complied with their duty to have due regard to the commission's public
benefit guidance when exercising any powers or duties to which the guidance is relevant.
Grantmaking
In pursuance of their aims, the trustees have made applications to grant-making trusts in the UK and have
ongoing discussions with like-minded individuals and groups about further funding for projects which they
wish to support. These grants were awarded:
o Care and Relief forthe Young (CRY} £500 per month
o The Bishop Radford Trust £1,920
o The Valentine Charitable Trust £6,000
o The Souter Charitable Trust £5,880
o The Archer Trust £2,000
o Eleanor Rathbone Charitable Trust £1,000
o Brian Murtagh Charitable Trust £2,124
o The Keith Coombs Trust £2,000
o CB & HH TaySor 1984 Trust £1,924
Page I

CHILD OF HOPE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
OBJEcfivES AND ACTIVITIES
Donations
The charity website, which we share with Child of Hope Uganda, contains an on-line 'shop' through which
donations can be made for many areas of the charity's current activities via PayPal. There are other online
payment methods available such as JustGiving and CAF.
ACHIEVEMENT AND PERFORMANCE
Fundraising artivities
The annual accounts for 2023 show that a total of £229,613 was received from different sources by the
charity. Monies transferred to Uganda in the period totalled £178,492 and a sum of £41,474 (just 18Yo} was
used to cover UK activities: bank and other fees, fundraising, supporter communications, administration,
monitoring funds and accountability. The increase in UK costs was due to hiring a professional fundraiser for
8 months, regrettably with little success.
In Uganda, a number of fee-paying students have been allowed to join the schools, which enables the
Ugandan NGO to be partly self-sufficient.
A database of all sponsored children allows the charity to report back to sponsors, with details of the
relevant child/children's progress through the Ugandan school system, occasionally with short videos of the
children. It also allows for pertinent information to be forwarded to sponsors when received from the Child
of Hope School in Mbale. This brings about a close bond between sponsor and sponsored child/children,
resulting in long-term sponsorship and genuine interest in a particular child and his/her family, rather than
simply the making of a charitable donation to a worthy cause.
During the year, updates and reports have been received from the Uganda NGO showing that funds
transmitted have been used as designated by the trustees. Several of the NGO leaders regularly met with
the UK trustees on Zoom and reported on progress and developments in their work. In a special trip (funded
by themselves) two UK trustees spent two weeks at our schools in Uganda to enhance working relationships
and transparency, and also to put systems in place in order to work ongoing more closely with the finance
team in Uganda.
STRUCTURE, GOVERNANCEAND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated
charity.
Recruitment and appointment of new trustees
Trustees are appointed by invitation after consideration and agreement by the entire board of trustees. As a
Christian charity, the majority of trustees must be Christians and already supportive of the charity and its
goals.
Related parties
During the year Rachel Clark who is married to the trustee Paul Clark provided digital marketing services to
the value of £4,281.0012022 £5,596.00) to the charity.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1136068
Page 2

CHILD OF HOPE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
Principal address
35 Roman Road
Broadstone
Dorset
BH18 9DG
Trustees
H Lowe
S Burton
P N Clark
C L Edmunds
A G Goudie
Dr D F Burrows
M Thomas
J G Firth (appointed 11.10.2023)
Chair of Trustees
S Burton
Independent Examiner
CJ Fairhall
Newton Magnus
Chartered Certified Accountants
Arrowsmith Court
Station Approach
Broadstone
Dorset
BH18 8AT
COMMENCEMENT OF ACTIVITIES
The charity Child of Hope was formally registered in the United Kingdom with the Charity Commission and
entered onto the Register of Charities on 21 May 2010.
INCOME RESERVES
The Ugandan charity applies for specific monies each month and any excess remained in the UK for future
use. It is the policy of the charity to retain sufficient funds in the current bank account to avoid becoming
overdrawn and incurring bank charges.
Approved by order of the board of trustees ok.... I I ftsLrto.2ou.-.. ¥and signed on its behalf by:
S Burton - Truste
Page 3

INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF
CHILD OF HOPE
Independent examiner's report to the trustees of Child of Hope
I report to the charity trustees on my examination of the accounts of Child of Hope {the Trust) for the year
ended 31 December 2023.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance
with the requirement5 of the Charities Act 2011 {'the Act,).
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Art and in
carrying out my examination I have followed all applicable Directions given by the Charity Commission
under Section 145(5llbl of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
CJ Fairhall FCCA
Newton Magnu5
Chartered Certified Accountants
Arrowsmith Court
Station Approach
Broadstone
Dorset
BH18 8AT
Date:
Page 4

CHILD OF HOPE
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
Total
funds
2022
Total
funds
Unrestricted Restricted
fund
fund
Notes
INCOME FROM
Donations and grants
113,523
116,089
229,612
244,599
Investment income
121
121
12
Total
113,644
116,089
229,733
244,611
EXPENDITURE ON
Administration costs
41,473
41,473
30,827
Other
62,403
116,089
178,492
224,234
Total
103,876
116,089
219,965
255,061
NET INCOME/(EXPENDITURE)
9,768
9,768
{10,4501
RECONCILIATION OF FUNDS
Total funds brought forward
15,836
15,836
26,286
TOTAL FUNDS CARRIED FORWARD
25,604
25,604
15,836
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 5

CHILD OF HOPE
BALANCE SHEET
31 DECEMBER 2023
2023
Total
funds
2022
Total
funds
Unrestricted Restricted
fund
fund
Notes
CURRENT ASSETS
Debtors
Cash in hand
1,731
26,900
1,731
26,900
225
18,905
28,631
28,631
19,130
CREDITORS
Amounts falling due within one year
13,027)
(3,027}
13,294)
NEf CURRENT ASSErs
25,604
25,604
15,836
TOTAL ASSETS LESS CURRENT LIABILITIES
25,604
25,604
15,836
NET ASSETS
25,604
25,604
15,836
FUNDS
Unrestricted funds
25,604
15,836
TOTAL FUNDS
25,604
15,836
The financial statements were approved by the Board of Trustees and authorised for issue on
-and were signed on its behalf by:
S Burton - Tru
P N Clark- Trustee
The notes form part of these financial statements
Page 6

CHILD OF HOPE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 1021 '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 l January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard
applicable in the UK and Republic of Ireland. and the Charities Act 2011. 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 a cash basis . The charity considers any accrued expenses to be insignificant.
Where costs cannot be directly attributed to particular headings they have been allocated to
activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from 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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Page 7
continued...

CHILD OF HOPE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2023
INVESTMENT INCOME
2023
2022
Deposit account interest
121
12
ADMINISTRATION COSTS
Raising donations and legacies
2023
2022
Travel and subsistence
Fundraising costs
Stationery, post and IT costs
Administrative costs
Insurance
Independent examination
Support costs
1,255
122
2,489
35,347
352
1,200
708
247
133
1,775
26,368
390
1,200
714
41,473
30,827
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 December 2023 nor
for the year ended 31 December 2022.
Trustees. expenses
Trustees, expenses for the year ended 31 December 2023 totalled £nil12022 £nill.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES
Unrestricted Restricted
fund
fund
Total
funds
INCOME FROM
Donations and grants
101,487
143,112
244,599
Investment income
12
12
Total
101,499
143,112
244,611
EXPENDITURE ON
Administration costs
30,827
30,827
Other
81,122
143,112
224,234
Total
111,949
143,112
255,061
Page 8
continued...

CHILD OF HOPE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES- continued
Unrestricted Restricted
fund
fund
Total
funds
NET INCOME/(EXPENDITURE)
110,4501
110,450}
RECONCILIATION OF FUNDS
Total funds brought forward
26,286
26,286
TOTAL FUNDS CARRIED FORWARD
15,836
15,836
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Trade debtors
1,731
225
CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
2023
2022
Other creditors
3,027
3,294
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.12.23
At 1.1.23
Unrestrirted funds
General fund
15,836
9,768
25,604
TOTAL FUNDS
15,836
9,768
25,604
Page 9
continued...

CHILD OF HOPE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2023
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
113,644
1103,876}
9,768
Restricted funds
Other restricted
116,089
(116,089)
TOTAL FUNDS
229,733
1219,965}
9,768
Comparatives for movement in funds
Net
movement
in funds
At
31.12.22
At 1.1.22
Unrestricted funds
General fund
26,286
110,450)
15,836
TOTAL FUNDS
26,286
110,4501
15,836
Comparative net movement in funds, included in the above are as follows;
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
101,499
1111,949}
{10,450)
Restricted funds
Other restricted
143,112
{143,1121
TOTAL FUNDS
244,611
(255,0611
{10,450)
Page 10
continued...

CHILD OF HOPE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2023
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position is a5 follows:
Net
movement
in funds
At
31.12.23
At 1.1.22
Unrestricted funds
General fund
26,286
(682}
25,604
TOTAL FUNDS
26,286
16821
25,604
A current year 12 months and prior year 12 months combined net movement in funds, included in
the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
215,143
{215,825)
16821
Restrirted funds
Other restricted
259,201
1259,201}
TOTAL FUNDS
474,344
(475,026)
(682)
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2023.
10. RESTRICTED FUNDS
During the year the following restricted income was received:
2023
2022
Child education
Teacher sponsorship
IGA worker
Welfare
Health care
Fostering
Food
£51,053
£12,572
£1,930
£739
£1,216
£182
£2,055
£49,252
£2,936
£2.148
£630
£1,144
£28
£1,690
Page 11
continued...

CHILD OF HOPE
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023
io.
RESTRICTED FUNDS- continued
Emergency appeal
Communityfund
Shoes
Child gift
Other restricted income
Special projects
£4,324
£1,200
£134
£1,752
£1,992
£36,950
£15,575
£1,200
£81
£1,465
£2,202
£64,761
Total
£116,099
£143,112
Page 12

CHILD OF HOPE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
INCOME
Donatlons and grants
General funds
Restricted funds
113,523
116,089
101,487
143,112
229,612
244,599
Investment income
Deposit account interest
121
12
Total Incoming resources
229,733
244,611
EXPENDITURE
Raising donations and legacies
Travel and subsistence
Fundraising costs
Stationeryi Post and IT costs
Administrative costs
Insurance
Independent examination
1,255
122
2,489
35,347
352
1,200
247
133
1,775
26,368
390
1,200
40,765
30,113
Other
Uganda revenue fund
178,492
224,234
Support costs
Finance
Bank and other charges
708
714
Total resources expended
219,965
255,061
Net income/(expenditure)
9,768
{10,450)
This page does not form part of the statutory financial statements
Page 13