Charlty Registration No. 1136482 OPEN HANDS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Caladine Chartered Certified Accountants OPEN HANDS CONTENTS FOR THE YEAR ENDED 31 MARCH 2024 Legal and adminlstrative and Irfft)miadon Trustees, report Independent Examlnerfs report 16 Receipts and payments account 17 Statement of as3ets and Ilabllliles 18 Note8 on flnanclal statements 19 OPEN HANDS LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2024 Charlty number 1136482 TruAt•o• Rebekka Slngle (Chairperson) Trevor Meadow5 (Treasurer) Andrea Van Hoven Julle Horn Addrn8• Millbank Cottage Horrlngford Newport 151e of Wlght P030 3AP Independent Examlner J R Caladlne FCCA Caladlne Llmlted Chantry House 22 Upperton Road E8Stbourne East Sussex BN21 18F Bankers Co-operatlve Bank 78180 Cornhlll London EC3V 3NJ Reglstered Charity Number: 1136482 Re8iStered Office: Open Hands Charity Millbank Cottage Horrin8ford Newport Isle of Wight P030 3AP Open Hands Trustees: Rebekka Sin8le- Chairperson and Trustee Trevor Meadows-Treasurer and Trustee Andrea van Hoven- Trustee Julle Horn - Trustee Trustees Report st For the Year Ended 31 March 2024 The trustees present their report and the flnancial statements for the year ended 31 March 2024. Status. Governance and Management Open Hands is a charity registered in England and governed by it5 Trust Deed dated 21 May 2010. The trustees who served during the year were: Rebekka Slngle Trevor Meadows Andrea van Hoven Julie Horn Trustees are appointed by existing trustees. They meet regularly to manage the activlties of Open Hands. Trustee and frlend lan Taplin th On 10 September 2023 our dedicated Open Hands Trustee and dear friend lan Taplln suddenly passed away. lan suffered complications from long-term health conditions that were only discovered a few days before. lan used the skills that he acquired as a former lawyer and accountant to help the charity. He was a man of integrity who gave security to the charity but more than that he became a frlend and trusted personal advisor. lan Is being greatly m1$5ed by myself and the Open Hands team. Objectives and Structure Open Hands remain5 committed to providing valuable and on-going SUPPOrt for vulnerable children and their families living in disadvantaged areas, prlmarily in Romania. The object5 of Open Hands, as documented in our declaration of Trust in May 2010 are: {a} The prevention or relief of poverty in Romania and the surrounding countries by providing: grants, items and services to individuals in need and/or charities or other local organisations working to prevent or relieve poverty for orphan and neglected children, and among the Roma community. (b) To relieve poverty (or financial hardship} among the Roma community and their dependents living in Romania and the surroundlng countries by providing health/housingladvice and education This report demonstrates how we have achieved these objects within the financial year 2023- 24, and we hope it will be an encouragement to our supporters and friends. Open Hands operates in Romania through its locally registered sister foundation, Fundatia Open Hands IFOHI. All monies raised in the UK not needed to meet local governance and Similar costs or to comply with our reserves policy are transferred to FOH. Publlc Benefit The trustees have paid due regard to guidance Issued by the Charlty Commlssion in deciding what activities the Charity should undertake. Rlsk Statement The trustees have assessed the risks to which the charlty is exposed, In partlcular those related to the operations and finances of the charity, and are satlsfied that systems are In place to mitigate our exposure to the risks. Trustees, Responslbilities We are required as trustees to prepare financlal statements each year which include the payments and receipts of Open Hands Charity for the year. The trustee5 are responsible for keeping accurate accounting records; thls ensures that the financial statements comply with the Charities Act 2011. Open Hands Mission Open Hands was set up, and is run, by Christians who want to express their faith In Christ by showing his love in practical action. Our work is based on Christian values but welcomes persons of all beliefs and none. We work among the most vulnerable and disadvantaged children and young people In Romania and our programs aim to transform their Ilves. Rebekka Single first travelled to Romania in 2008 and was moved by the needs of children in the country who were still suffering from a lack of love, care, nurture, clothing and shelter. These children were of no importance to the wider communities in which they were living and had no one to be an advocate on their behalf. In 2010 Rebekka formed Open Hands Charity; she and her team have since become a voice for those who cannot speak for themselves. Open Hands Vislon and Values Our vision is a world free of poverty and injustice. A world where every child in every community Is valued and loved. A world where every child, regardless of their ability or background can access the resources to thrive and reach their full potential. The work of Open Hands is underpinned by our core values: Integrity We are commltted to work transparently wlth all resources entrusted to us and strongly believe in being accountable to our supporters. We Strive to keep our adrninistration costs to an absolute minimum and our expenses in Romanla are carefully budgeted and revlewed to ensure good stewardship. Respect We respect the hurnan worth and dignity of every person we serve, We belleve that every person, regardless of ethnicity, disability, gender, age, sexual orientation or beliefs is of Immense value and uniquely gifted. We promote inclusiveness for all people we work with and challenge discriminatlon in all it5 forms. Compa5s1on We act with compassion and kindness and strive to bring unconditional love to those we are helping. We believe that every child needs to experience a loving and stable environment, where their emotional, material and social needs are met. Empowerment We promote and support people's right to make thelr own choices, provided this does not threaten the rl8hts, safety and legitimate interests of other5. Collaboration We empower familles to be active participants, and to become involved, in declsions and actions affecting thelr lives. We build relationships and partnerships to ensure that children and families can acce55 the service5 that they need. We work together wlth local authorities to safe8uard and promote the welfare of children and families. Holistic Approach We provide support that looks at the whole per50n, not just their immediate ircurnstances. We seek to cover all aspects of a child's life, including their physical, emotional, social and spiritual wellbeing, as well as their family life, community and societal environments. Where Open Hands Operates and What it Does Open Hands main office in Romania is in Suceava, a city situated in north-east of the countrv. However, our work is carried out in two locations: in villages around Suceava and in the small town of Gheorgheni, in eastern Transylvania. We work with children and families in rural communities who suffer from isolation and poverty, typically caused by a complete lack of education and poor opportunities for work. Because of this, many families struggle to manage their meagre financial resources efficiently. Many parents had a traumatic up-bringing themselves. They have lost hope, knowing it is almost impossible forthem to meet their children's basic needs without help from outside. Governmental authorities often lack empathy when it comes to supporting poor families. Chlldren have no positive role models in their families and so, left to their own devices, the poverty cycle continues for another generation when they reach adolescence and then adulthood. Open Hands is often the first and only support these families receive. Our children's centre, the Rainbow House, is based in Gheorgheni a town affected by high unemployment, depression and alcoholism. Many families here lead lives of complete desolation. Most children and families we work with here are of Roma ethnicity and face severe hardship and destitution. Discrimination, lack of education, unemployment, homelessness, extreme poverty and hunger are part of their daily lives. st st Achievements and Performance - l April 2023 to 31 March 2024 Rainbow House (RH) Care We first opened the RH as a day centre in 2016, after witnessing the extreme deprivation that Roma children are exposed to living in the local slum. Since then, we have had the same children attending the RH program on a regular basis. The children are eager to come to the RH because our team lovingly cares for each child. The children are fed, washed, changed into clean clothes, helped with homework and do many fun activities, including trips to the cinema or zoo. Over the years the children have formed strong friendships and see the RH as their second home. Space fvr Teens Many children have come to the RH since we opened its doors in 2016. Since then, some of these children have come into their teenage years and require more specialised support. To meet their needs, we have developed a Teen Project which offers support throughout Secondary school education. The project aims to support young people to become healthy, well-rounded, independent and responsible adults who make positive contributions to society. As the RH is very small in 51ze, we have furnished a room in a portable cabin, which is situated in the garden of the RH. The teens can call this new space their own. It is separated from the smaller children and used for down time, workshops, meetings and home learning. Partnerships We are thankful forthe opportunityto partner with the Caritas Youth 4 Change Program. This partnership involves a Youth Workerwho works with ouryoung people at the Rainbow House or the Caritas base on a weekly basis for two years. The program aims to broaden young people's perspectives on different professions, which will help them to choose a career path that fits their abilities. Topic5 such as Roma identity, music and art are also explored. The program is another stepping stone for our Rainbow House young people towards a self-determined future. Ivew Playground The new Rainbow House playground is a colourful place of hope that brings the children much joy and distraction. It is an oasis in the midst of deprivation. Here the children find Safety and happiness from their poverty grinding days. Breaking the cycle A strong emphasis is placed in supporting children on their educational journey. Each child develops at their own pace but we continue to see steady, overall improvements. Open Hands is making sure that all RH children are enrolled in some form of education; the younger ones are at kindergarten, those with additional needs learn at a special school and those that are able are integrated into the mainstream school in town. A large percentage of the children we work with do not meet the developmental milestones of a healthily developed child of similar age. Due to a disadvantaged start in life, many RH children are developmentally delayed orland have a disability of some 50rt. For these children it is a big achievement when they learn how to read and write. Our RH manager is regularly in touch with schools to make sure that the children attend. She frequently advocates on their behalf and addresses anv problems that arise. The Children usually come to the RH after kindergarten and school to eat and do their homework. AII RH children and families receive regular visits at home through our Family Support Program. Summer Children in Romania tend to have a long summer holiday of up to 3 months. During this time the RH remained open, apart from the month of August, and offered its usual services to the children and families. Various summer activities took place, such as traveling to the swimming pool in the nearest bigger town, BBQS and summer parties. Family Support (FS) Alm It is our aim to see every child, regardless of their ability or background thrive and reach their full potential. FS provides a way out of poverty. It enables children and their families to escape its devastating effects. However, change takes time particularly in view of generational poverty. Hands-on support for families living in remote areas involves: providing children with food, clothing, school supplies and access to education, access to health care, parental counselling, and in some cases house renovations and access to drinking water by drilling wells. New well This year we were able to support Julia ( name has been changed), mother of four to gain access to water. For years the family has been living in an isolated location, without neighbours and access to water. The existing well from which they once drew water did not function anymore and Julia relied on relatives to occasionally bring water. This Situation contributed to an overall decline of Julia's mental health. A woman who had gone through multiple traumas in her live already and as a result struggled to take good care of her children. Open Hands commissioned a company to drill a new well which now gives excellent water and is a great help to Julia and the entire family. Hollstic Approach To help children reach their full potential we must look at them holistically. This means ensuring their physical and emotional well-being, as well as looking at their family life and their life in the context of their community. By working with children in our programs, both at school and within their home, we get a clearer pitture of what they need to thrive. Regular home visits allow us to see children in the context of their family and community life. Understanding the context in which a child lives helps us to tailor our support to meet their needs and improve their conditions. It enables us to connect and work with their parents who are often vulnerable adults themselve5, In need of support. Houslng Most families we flrst come In contact with live in overcrowded, dilapidated and unsanitary places. Alternative housing of is often not available, and we therefore spend much time, money and effort to make existing home5 properly habitable. Sometimes a new roof is needed, sometimes a home needs to be re-built in whole or part. Often windows and doors need replacing. Usually, homes need a thorough clean and fresh lick of paint. All this work and much more is done in collaboration with parents. We are supported by some local authorities on these projects and sometimes local bu5inesse5 help out as well, all with one aim- to create safer and humane living conditions for children and families. New Roofs Jvew Roofs This year we provided new roofs for two large families living in the Roma slum. The slum is home to a community of around 400 people who live in over-crowed conditions with no sewage-system, showers or toilets. Decades of exclusion and a lack of access to inclusive education and other services have contributed to a strong social and economic decline of its inhabitants. The families of Maya, and lonella. (names have been changed} both lived in unsafe homes with dilapidated roofs, close to collapsing on them and their families. The lives of both these women are exemplary. While living with their own children in abstract poverty, they took in children who were abandoned and destitute to live with them. Open Hands worked togetherwith the husbands of these women and local builders to provide new roofs for these families. This contributed to a much safer living environments and overall improvement of these families well-being. 11 Support The Romanian Child Protettion Service orfamilydoctors frequently refer children and families who are in urgent need of support to us. Although we continue to add new cases and aim to help as many in need as we possibly can, a waiting list remains. We currently support a total of 180 children in our program. Although provision is unique and tailored depending on the child's need, we typically enrol every child in either kindergarten or School and we provide clothing, food and hygiene articles. We sUPPOrt families in relation to welfare issues and health care needs. io children within their homes, in special schools, kindergarten and by liaising with specialist therapists. Open Hands workers also take on the role of an advocate for these children and families to ensure that they receive their government entitlements. Children with disabilities are welcome and included in all Rainbow House and Lighthouse activities and are valuable members of the Open Hands community. Birthdays Many children we work with do not even know when their birthday is, let alone having ever experienced the enjoyment and fun of celebrating one before. We want them to know how precious they are - this is why we celebrate each birthday with a cake and gift and most importantly their friends from the program. Our Lighthouse Programs {LH) We currently run two Lighthouse Programs in the rural communities of Suceava county. One Lighthouse is based in the village of Ciprian Porumbescu and the other in the community of Timpoceni. The concept of Lighthouse is to break generational cycles of poverty through education. Lighthouse is a program designed to supplement the School curriculum and to broaden children's perspectives by creating new opportunities and experiences, such as outdoor activities, arts and crafts, sight-seeing and more. To encourage school attendance the children can only come to Lighthouse if they have been to school that day. Lighthouse - Ciprian Porumbescu The children come to our centre in Ciprian Porumbescu right after they finish school to receive a hot meal. The program runs each week day from 12pm until 4pm and supports up to 26 children with their education, creative learning, outdoor activities, day trips and more. Children who attend classes also receive clothes, shoes and school supplies from Lighthouse. Birthdays are also celebrated with cakes and balloons. We a150 offer advocacy and Family Support as part of the program. Both our Lighthouse programs operate in collaboration with the relevant local authority. The space of our centre in Ciprian Porumbescu is provided bythe local authorityfree of char8eto Open Hands, Thanks to a generous donation we were able to completely refurbish the classroom, kitchen, hallway and playroom this year. li li Lighthouse Summer During the long summer break, our staff organises a number of indoor and outdoor activities for the children, This year the children enjoyed being on a steam train and on a boat for the first time in their lives. We took them to eat out in restaurants and they learned and found joy in visiting museums and castles. 12 Lighthouse - Timpoceni Our Lighthouse in the community of Timpoceni is currently still run at the local school of Capu CodrulLlI. The school offered us the use of one of their classrooms and we started a daily program for the children after school. For this a local teacher was hired by Open Hands who works together with our project manager on a daily basis with 16 of the most marginali5ed children of the community. Due to the severe neglect and poverty the children experience, many suffer from developmental delay and Struggle with their learning. We a150 provide food. as the children usually come hungry to the program. Over three years ago the old school in Timpoceni was torn down and the mayor promised to re-build it. This promise is now finally taking shape with building work moving forward. Since the old school was torn down, Open Hands organised a bus so that the children from Timpoceni are broLsght to the nearby school of Capu Codrului to learn. We continue to establish a very positive working relationship with the teachers at the school. Ukraine Our headquarters are based in the northern city of Suceava which is only a short drive from the Romanian-ukrainian border. Since the outbreak of the war Open Hands has been actively assisting Ukrainian refugees. Since the early summer of 2022 a part of the Open Hands team began travelling to Western Ukraine on a regular basis to bring aid to those displaced by war inside Ukraine. Relief items were brought to children and adults who experience extreme hardships through sickness, disability, poverty or by living in an orphanage. This yearwe continued to deliver food and other vital iteims to an orphanage with 52 disabled children who were displaced by war and are extremely vulnerable, many suffering from malnutrition. 13 However, despite the great need, the greatest gift is not the material items we bring. It is our time. It is human contact. It is knowing that someone cares. There is, as Mother Teresa once said, a terrible hunger for love. We visit to ease the pain of loneliness. And we bring aid. In addition to that we raise awareness of the unacceptable treatment of children with disabilities in Ukrainian's orphanage system by meeting with local authorities and connecting with other NGOS. Team Weekend In March 2023 our first Romanian team weekend was held. The weekend took place in the tranquil countryside of Transylvania, We spent productive days during which our team spirit and vision were strengthened. We left the weekend refreshed and armed with new ideas and a stronger sense of togetherness. Aid Transports This year three aid transports were made in June, November and in March. Volunteers drove with sprinters all the way from southern Germany to deliver warm clothing and shoes, toys, blankets, children's bikes, school materials, furniture and many other items to OLir Rainbow House in Romania. The donation5 are stored in a container at the RH and distributed throughout the year to families and children in need. Christmas 2023 Our Romanian team had a busy Christmas period once again, as 552 Christmas boxes were brought to households and schools, such a5 the local school tor children with disabilities. As well as visiting children in need and delivering gifts to their home5, we held multiple Christmas parties at OLir Rainbow and Lighthouses. Due to the growing number of children iii our 14 In December 2023 St Nicholas Day was celebrated wlth all Open Hands children. The children had a celebration, received gifts and were visited in their community. Christmas gifts continue to brighten the children's lives. Some tell us that receiving a Christmas gift from Open Hands has been one of their happiest memories. Financial Review At the time of writing our finances hold up and we are able to cover the costs of all our activities in Romania. We are glad that our donors faithfully continue their support and that new donors come to support us on a regular basis. As the cost of living continues to rlse and the need for services in Romania grows, we continue to rely on monthly donatlons and face the challenge that our regular income does not cover our regular expenses. The deficit Is covered each month by additional fundraising efforts and by one-off donatlons. It Is our alm to continue to stabillse the foundation of our work by equalling out our income and expenses. There was a Surplus for the year on operations of £19,300, brought about by one specific legacy of £25,000, Reserves carried forward were £67,633 as at 31 Marcg 2024. During 2021-22 m05t German based donors mi8rated to Open Hands e.V. with the result that the income of Open Hand5 Charity inevitably dropped signlficantly as compared with previous years. Since the formation of our Open Hands e.V. branch in Germany 12021) we have established a very close working relationship sharing one aim - a better future for the poorest children In Romania, Although both charities serve the same aim, they are separate entltles and therefore accountable to their respective national authorities. With Thanks Finishing this report, I would like to mèntion how Incredibly fortunate we are to have so many skilled and gifted people in our team. Our board of Trustees, our volunteers and our dedicated staff on the ground in Romania bring such a ran8e of professionalism and experience to the charity. Their commitment and contributions to what we do are inspirational. I would like to extend my gratitude to our faithful sponsors who believe in our work and enable it to flourish. Without their givingthis work would not be possible. We receive support from individua15, churche5 and companie5- 311 of whom keep our work alive with their large and small donations- l am immensely thankful. Your sincerely. Rebekka Single 15 OPEN HANDS Pag• 16 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OPEN HANDS FOR THE YEAR ENDED 31 MARCH 2024 I report to the charity trustees on my examination of the accounts of Open Hands ('the Charitrf) for the year ended 31 March 2024, which are set out on pages 17 to 19. Responslbilities and basis of report As the trustees of the Charity 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 examlnatlon of the Charitys accounts carrled out under section 145 of the 2011 Act and In carrying out my examination I have followed all the applicable Directlons given by the Charity Commission under section 145(5)(b) of the Act. Independent examlnar's statomant I have completed my examlnation. I confirm that no material matters have come to my attentlon In connection with the examination giving me cause to believe that In any material respect.. (1) accounting records were not kept in respect of the Charity as requlred by sectlon 130 of the Act; or (2) the accounts do not accord with those records. 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. J R Caladlne FCCA Caladine Limited Chartered Certified Accountants Chantry House, 22 Upperton Road Eastbourne, BN21 1 BF OPEN HANDS Page 17 RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Total 2024 Total 2023 Unrestrfcted Reslrlcted Rgcoipts Donations Interest Glft aid 114,671 475 5,442 114.671 475 5,442 58,918 57 10,041 Total receipts 120,588 120,588 69.016 Payments Projects and ald to Romanla NGO Travel costs Insurance Professlonal fees Offlce costs Accountancy and Independent Examlnatlon Bank charges Other expen8e8 99,780 99,760 88.467 717 431 431 431 257 840 257 2,792 Total payments 101,288 101,288 93,222 Surplus l (Deflcft) for th• year 19,300 19,3LKI (24,206) Cash fundg at 31 March 2023 48,333 48.333 72,639 Cash fund8 at 31 March 2024 67,633 67,633 48,333 OPEN HANDS Pag• 18 STATEMENT OF ASSETS AND LIABILITIES AS AT31 MARCH 2024 2024 2023 Cash fund8 Cash at bank 67,633 48,333 Other debtor• Glft ald receivable 6,359 5.022 Llabilitlo8 Accountancy and Ind8pendent Examln8tlon 828 Approved by the trustees .. Trevor MHdow8 Treasurer OPEN HANDS Paga 19 NOTES ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 1 Accountlng policies 1.1 Basls of accountlng The Financlal SL2tements have been prepared on a Receipts and Payments basls, as allowed under section 133 of the Charities Act 2011 for small charitle5 that are riot companies. 1.2 Incom• and èxpandlture All Incorne and exp8ndltura has been Included when received and pald. 1.3 Fund8 G•neral unrestrlcted fund The Charlty operates an unrestricted General Fund that can be used In accordance wlth the charltable objects at the dlscretion of the trustees. Restrlctad funds Restricted funds are subject to gpecSflc condltlons by donors as to how the tnay be used. 2 Tru8toe• Trustees rece￿ad no remuneration in the year. In the year, Twstee Trevor Meadows 4vas relmbursed expenses of £431 (2023., £431) for Insurance payments.