REGISTERED CHARITY NUMBER: 1136068
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
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 2024
Page
Report of the Trustees
I to 4
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8 to 13
Detailed Statement of Financial Activities
14

CHILD OF HOPE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their report with the financial statements of the charity for the year ended
31 December 2024. 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
Organi5ation 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 training, to assist parents of children in such need with relief of financial
hardship through enterprise initiatives.
Significant activities
Construction commenced on a new A-level block of classrooms at our secondary school, the Gill Sherlock
Memorial Secondary School. A-level lessons commenced in March 2024 in a temporary building.
Public benefit
Child of Hope's main rose 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 nur-sery, primary and secondary age in the slums near Mbale,
eastern Uganda- and many 'wrap-around' services 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.
Page I

CHILD OF HOPE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
OBJECTIVES AND ACTIVITIES
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 individua15 and groups about further funding for projects which they
wish to support. These grants were awarded:
o Care and Relief for the Young (CRY) £500 per month
o Farthing Trust £5,000
o The Valentine Charitable Trust £10,000
o The Souter Charitable Trust £6,456
o The Archer Trust £2,500
o Harbinson Charitable Trust £500
o Gilchrist Educational Trust £1,000
o The Norman Whitely Trust £1,014
o Seedfield Trust £1,300
o Marsh Charitable Trust £500
o Clive Richards Foundation £7,000
o The Jephcott Charitable Trust £9,600
o Father O'mahony Memorial Trust £1,000
o Franciscan Aid £1,584
o Oakley & Wooton Missions Action Group £1,000
Donations
The charity website, which we share with Child of Hope Uganda, contain5 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 activities
The annual accounts for 2024 show that a total of £260,611 was received from different sources by the
charity. Monies transferred to Uganda in the period totalled £225,921, and a sum of £27,650 tiust 10.90Yo
was used to cover UK activities: bank and other fees, fundraising, supporter communications.
administration, monitoring funds and accountability.
In Uganda, a number of fee-paying students are allowed to join the schoo15, which enables the Ugandan
NGO to be partly self-sustaining.
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.
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 and department
managers met regularly with the UK trustees on Zoom and reported on progress and developments in their
work. On a special trip (funded by himself) one of the UK trustees spent two weeks at our schools in
Uganda to enhance working relationships and transparency.
Page 2

CHILD OF HOPE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
FINANCIAL REVIEW
Reserves policy
Tota5 resenies at the year end were £32,644, increased from £25,604 as at 31st December 2023. The
trustees deem the level of reserves sufficient to matntain charitable activities with continued growth for
the financial year.
The restricted funds balance at 31st December 2024 is £8,239 {2023 £nil} with all income received being
paid out for the principal activities in Uganda.
FUTURE PLANS
During 2025 and 2026 in Uganda, we aim to expand our new A-level block from two classrooms to eight at
our secondary school. Longer-term plans include the building of a nursery school and potentially a primary
school, both in the poverty-struck Karamoja regions.
STRucfuRE, GOVERNANCE AND 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.
Our UK director conducts face-to-face familiarisation with new trustees, explaining the role of COH UK and
the new trustees, meeting existing trustees and others involved with the charity, such as the service
providers and volunteers. They also discuss:
current marketing literature and impact report,
- annual report/accounts,
- the charity's governing document,
minutes of the last trustee meeting,
- The Essential Trustee: What you need to know ICC3),
the charity's policy on dealing with conflicts of interest,
any other key documents which trustees will need, for example, the charity's strategic plan and its vision
and values or mission statement.
Related parties
During the year Rachel Clark who is married to the trustee Paul Clark provided digital marketing services to
the value of £6,125.00 (2023 £4,281.00) 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
Pa2e 3

CHILD OF HOPE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
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 Thoma5
JGFirth
Chair of Trustees
S Burton
Independent Examiner
CJ Fairhall FCCA
Newton Magnus
Chartered Certified Accountants
Arrowsmith Court
Station Approach
Broadstone
Dorset
BH18 8AT
COMMENCEMENT OF AcfiviTIES
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 on .
and signed on its behalf by:
S Burton - Trustee
Page 4

INDEPENDENT EXAMINER'S REPORT TO 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 2024.
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 requirements 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 Act and
in carrying out my examination I have followed all applicable Directions given by the Charity Commission
under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I
can confirm that l am qualifsed to undertake the examination because l am a member of the Association of
Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination, I confimi 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) ReEulations 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.
C J Fairhall FCCA
Newton Magnus
Chartered Certified Accountants
Arrowsmith Court
Station Approach
Broadstone
Dorset
BH18 8AT
Date".
Page 5

CHILD OF HOPE
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
Total
funds
2023
Total
funds
U nrestricted Restricted
fund
fund
Notes
INCOME FROM
Donations and grants
105,369
155,028
260,397
229,612
Investment income
214
214
121
Total
105,583
155,028
260,611
229,733
EXPENDITURE ON
Administration costs
27,650
27,650
41,463
Other
79,132
146,789
225,921
178,502
Total
106,782
146,789
253,571
219,965
NEf INCOME/(EXPENDITURE>
{1,1991
8,239
7,040
9,768
RECONCILIATION OF FUNDS
Total funds brought forward
25,604
25,604
15,836
TOTAL FUNDS CARRIED FORWARD
24,405
8,239
32,644
25,604
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 6

CHILD OF HOPE
BALANCE SHEET
31 DECEMBER 2024
2024
Total
funds
2023
Total
funds
Unrestricted Restricted
fund
fund
Note5
CURRENT ASSETS
Debtors
Cash in hand
4,426
23,522
4,426
31,761
1,731
26,900
8,239
27,948
8,239
36,187
28,631
CREDITORS
Amounts falling due within one year
13,5431
13,543}
13,0271
NET CURRENT ASSETS
24,405
8,239
32,644
25,604
TOTAL ASSETS LESS CURRENT LIABILITIES
24,405
8,239
32,644
25,604
NET ASSETS
24,405
8,239
32,644
25,604
FUNDS
Unrestricted funds
Restricted funds
24,405
8,239
25,604
TOTAL FUNDS
32,644
25,604
The financial statements were approved by the Board of Trustees and authorised for issue on
29.. ARA1.20.2￿...... and were signed on its behalf by:
S Burton - Trustee
P NFlark - Trustee
The notes form part of these financial statements
Page 7

CHILD OF HOPE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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 IFRS 102} 'AccountinE 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 20191,, 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 8
continued...

CHILD OF HOPE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
INVESTMENT INCOME
2024
2023
Deposit account interest
214
121
ADMINISTRATION COSTS
Raising donations and legacies
2024
2023
Travel and subsistence
Fundraising costs
Stationery, post and IT costs
Administrative costs
Insurance
Independent examination
Support costs
74
122
2,032
23,155
372
1,200
695
1,255
122
2,479
35,347
352
1,200
708
27,650
41,463
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustee5' remuneration or other benefits for the year ended 31 December 2024 nor
for the year ended 31 December 2023.
Trustees, expenses
Trustees, expenses for the year ended 31 December 2024 totalled £nil {2023 £nill.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES
Unrestricted Restricted
fund
fund
Total
funds
INCOME FROM
Donations and grants
113,513
116,099
229,612
Investment income
121
121
Total
113,634
116,099
229,733
EXPENDITURE ON
Administration costs
41,463
41,463
Other
62,403
116,099
178,502
Total
103,866
116,099
219,965
Pa8e 9
continued...

CHILD OF HOPE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued
Unrestricted Restricted
fund
fund
Total
funds
NEf INCOME
9,768
9,768
RECONCILIATION OF FUNDS
Total funds brought forward
15,836
15,836
TOTAL FUNDS CARRIED FORWARD
25,604
25,604
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debtors
4,426
1,731
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other creditors
3,543
3,027
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.12.24
At 1.1.24
Unrestricted funds
General fund
25,604
(1,199)
24,405
Restricted funds
Other restricted
8,239
8,239
TOTAL FUNDS
25,604
7,040
32,644
P3ge 10
continued...

CHILD OF HOPE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
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
105,583
1106,782}
11,1991
Restricted funds
Other restricted
155,028
1146,789)
8,239
TOTAL FUNDS
260,611
{253,571)
7,040
Comparatives for movement in funds
Net
movement
in funds
At
31.12.23
At 1.1.23
Unrestricted funds
General fund
15,836
9,768
25,604
TOTAL FUNDS
15,836
9,768
25,604
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
113,634
1103,866)
9,768
Restricted funds
Other restricted
116,099
1116,099}
TOTAL FUNDS
229,733
1219,965}
9,768
Page 11
continued...

CHILD OF HOPE
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
At
31.12.24
At 1.1.23
Unrestricted funds
General fund
15,836
8,569
24,405
Restricted funds
Other restricted
8,239
8,239
TOTAL FUNDS
15,836
16,808
32,644
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
219,217
(210,648)
8,569
Restricted funds
Other restricted
271,127
1262,8881
8,239
TOTAL FUNDS
490,344
1473,536)
16,808
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
Page 12
continued...

CHILD OF HOPE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
10. RESTRICTED FUNDS
During the year the following restricted income was received:
2024
2023
Fundraisers & events
Child education
Teacher sponsorship
IGA worker
Welfare
Health care
Fostering
Food
Emergency appeal
Community fund
Shoes
Child gift
Other restricted income
Special projects
£1,765
£52,652
£ii,oio
£1,080
£1,317
£1,371
£449
£5,045
£9,935
£1,200
£225
£1,200
£1,897
£65,981
£nil
£51,053
£12,572
£1,930
£739
£1,216
£182
£2,055
£4,324
£1,200
£134
£1,752
£1,992
£36,950
Total
£155,027
£116,099
Page 13

CHILD OF HOPE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
INCOME
Donations and grants
General funds
Restricted funds
105,370
155,027
113,513
116,099
260,397
229,612
Investment income
Deposit account interest
214
121
Total incoming resources
260,611
229,733
EXPENDITURE
Raising donations and legacies
Travel and subsistence
Fundraising costs
Stationery, post and IT costs
Administrative costs
Insurance
Independent examination
74
122
2,032
23,155
372
1,200
1,255
122
2,479
35,347
352
1,200
26,955
40,755
Other
Uganda revenue fund
225,921
178,502
Support costs
Finance
Bank and other charges
695
708
Total resources expended
253,571
219,965
Net income
7,040
9,768
This page does not form part of the statutory financial statement5
Page 14