Charity Registration Number 1160880 HOPE HOUSE HAITI (UK) TRUSTEES, REPORT AND UIYAUDITED FIIYANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
HOPE HOUSE HAITI (UK) YEAR ENDED 30 JUNE 2025 CONTENTS Pages General and administrative infonnation Chair's report Trustees. report Independent examiner's report Stat¢ment of financial activities Balance sheet 10 Notes to the financi statem¢nts 11- 14
HOPE HOUSE HAITI (UK) YEAR ENDED 30 JUNE 202S GENERAL AND ADMINISTRATIVE INFORMATION Principal address: Brighton Road Hurstpi¢rpoiDt Hassocks West Sussex BN6 9EF Charity registration number: I160880 Trustees: Mrs Yvonne Fulcher (Interirn Chair and Secretary) Mr Jonathan Paul Masters (Treasurer) Mrs Jean Whiting Revd William Kcmp Mrs Brenda Rossitrr Independent examiner: Colin Wright UHY Hacker Young LLP Quadrant House 4 Thomas More Square London Elw IYW
HOPE HOUSE HAITE (UKI YEAR ENDED 30 JUNE 2025 CHAIR'S REPORT Our funthng had been subsLryntially down this year. compared to previous yeaT5. however just before Yvrose visited us in June. she shared a video of hcr half-built house being devastatrd by the rains. It was decided to share thj's with the pcopje she visited whilst in the UK and we had an amazing rcsponse, with £6,906 donated just in June so thak work to compl¥l¢ th¢ building of th¢ hous¢ Lx)uld started. The situation in Haiti is still cxttemely dangerous and volatile. with sharper price rises, and food shortages. All travel is extMelY hazatdous, and it has been too dangerous to trav¢1 to Port au Prince sin¢£ June 2022. but they havc been able to travel to the Dominican Republic to obtain supplies. It continucs to rcmain too unsafc to s¢nd mission trips to Hw'ti, so th¢ focus of Hope House H'ti (UK) has been to enable Yvrose to visit thc UK for three weeks in June. to r¢<stablish conL2ct with her supportcrs. and m&ximisc funds s¢nt to Haiti in supw)rt of the Sch1, Hope Christian Academy, and thc family home in Fonds Parisien. The Student Fund launched in March 2021 has ¢nablcd the first eight studcnts from Hope Christian Academy to complete their third ycar at the University in Port au Prince, with thr¢¢ of the stud¢nts graduating a year early, due to their hard work, and a further 6 Sdents attending University in Cap Hw'tian, which is rclattv¢ly more stablc. We havc anothcr thJEe students hoping to start Univcr5ity next Scptcmb¢r. We CA)ntinue to focus our fundraising for Hope House on meeting their immediate needs such &8 food. and helping them improve their self-suffici¢ncy for the longer tenn. We continue to supp)rt 100 of the most malnourished in the school daily with a bffakfast. Yvrose's visil June 2025 Yvrose visited us in June this year, it was a very SUCssful trip. Yvrose w&8 able to tE-engage with our supporters i.¢. CRY and the Round Table. &8 well as Churoh¢s who have supported us for many yea. She was also able to eslablish links with new Churches &$ well as doing two podc&rfs. Medical W¢ have not been able to offer medical support again this year. We were still not able to travel to Haiti due to the unresL incre&sed violence, and kidnappings. It remains th¢ same this year, that a UK team could not be organised due to the incr¢ased risk of travelling to Hope House. Educolion Wc hav¢ continued to support the school financially. there are currently 520 students attending Hope Christian Academy. We also fllwiced stud¢nt aCmMOdatiOn ftirthe 6 studcnts in Cap Haitian. Thc sd¢ftts who arc thdying with the University at Port au Prince returned to Hope House and rA)ntinue their stuth'es via the internet, duc to thc dange in Port au Pn'nce. Whilst many schools ftn Hw'ti have bn closed due to the incrcase in violence on the streets, Hopc Christian Acwlemy h&$ been open as much &$ possible, enabling students to completc thcir ¢s. The schools V•'ere advised to start their temi in October due to the unres¢ and will continue thcir s'¢S for a furth¢r month in ord¢r to take their cknminations. Pasloral We continue to offer pastoral sUprt to the founders of HO House Temotely on a regular b&sis, given we arc currently unable to visit them in person. This year we have been ablc to invite and support th¢ foundcr of Hope House Haiti UK to promote the charity by visiting the UK. As a resulL they have able to reconnect with our supportcrs and g¢ncrate n¢w intcrcst. Fund ra&sing Volunteers have raised fimds selling a variety of handictafts. preserves. plants and designer Christmas cards featuring scenes of Haiti, and these were sold during the year and at the Christsn&$ 2024 Open House. This cvent attracted local craft businesses, and there was a sale of cakes with t¢a and coffee. which was wcll supwrted by th¢ local community and Wond. There were donations for food, and Christsn&8 pSents. We continue to be supported by local churches and schools who hold events on our behalf, and continue to rerxive fimds from the CRY Charity, which assists in providing food for the most malnourished in the school. In addition, individuals and churches support teacher and university stud¢nt sp)nsorship, together with laptops.
HOPE HOUSE HAITI {UK) YEAR ENDED 30 JUNE 2025 CHAIR'S REPORT We have r¢ceiv¢d a numbcr of anonyinous gifts for food in response to the steep rise in the Lwst of living and food shortages. Thefarm The farni has continued to pmdurx much needed fruit and vegetables for Hope House, who benefit from a much healthicr diet. They have had a few problems with the pump for the well and have had to pay a contractor to repair the pump. They have a frw laying chickens, sheep and Ix¢s, which supports their goal to be self-sufficien( to counteract the food shortages. They have used some of their animals for focxl and sold a number. They now havc a functioning fish fami. they use the fish for their own consumption and for sa]c. They prduce their own bread and peanut butter, which they use for the family, and to support the Breakfast Club. The children at Hopc Housc are able to havc a spcM)nful of honey cach day from the honcy they produce. The continued progress that has been made this year would not be possible without th¢ f¢llow Trust¢es who have worked tirelessly to support the work of Hope House Haiti (UK). Yvonne Fulther Trustee and Interim Chairperson 3 Novcmkr 2025
HOPE HOUSE HAITI (UK) TRUSTEES, REPORT FOR THE YEAR ENDED 30 JUNE 2025 The Trustees psent their report and fllw]cial sL*emeDts of the Charity for the year ended 30 Sune 2025. The financial statements have been prepared in accoTd2nce with the ac£ounting policies set out in note I to the a¢Unts and comply with thc Charities Act 2011 and th¢ SLitcment of Recommended Practice: Accounting and Reporting by Charities {FRS 102). STRUCTURE, GOVERNANCE AND MANAGEMENT Strutture Hop¢ Housc H'ti (UK) is an uninwrporated charitable trust and was cstablishcd by a charitablc constitution. adopted on 15 April 2013 and amended on 9 March 2015. The ChaTitv is registcred as a chan'ty WAth the Charity Commission with eff¢ct from 13 Mah 2015. registration number 1160880. Governance The Charity's Trustees who held offirx during thc pKriod l July 2024 to date. are: Mrs Joan Baker (Chair- resign¢d 3 OCtor 2024) Mrs Yvonnc Fulcher (Secretary and interim Chw'r from 3 October 2024) Mrs Jean Whiting Mr Jonathan Masters (Treasur) Revd Will Kcmp Mrs Bnda Rossiter (apFX)inted 3 Deccmber 2024) At 30 June 2025 there were 5 Trustees of the Charity. No Trust¢¢ receives remuneration from the Charity, and all the Trustees attcnd regular board mtings. The Trustees have assessed the risks to which th¢ chan'ty is exposcd, and are &itisfi¢d that systems ate in place to mitigate exposure to the major risks. In appointing rtcw Trustces, the Board reviews and has rcgard to existing skill sets and anv gaps in capability. and rccruits accordingly to gain thc experience need¢d for the effective administrdtion of the Charity. Trustce positions arc advcrtised on th¢ Charity's N¢bsitc and in supp)rter ncwslettcrs, intcrviews a held, rcfer¢nc¢s and DBS checks are obtained, and recommendats'ons mC to the Trust¢¢ Body. On appointsnent, new Trust$ will be inducted by way of me¢tings with the Chair and Trcasurer. and through provision of a LX•Py of the Constitution and the minutes and papers of recxnt Trustee and AGM meetings. Objectives Thc charitable objectiv¢s of the Charity are to relieve financial hardship, sickn¢ss and to advanrx th¢ ¢ducation of children and young people living in H'ti. in particular but not exclusively by the provision of funds and servieKs to Hope House Tree of Life Ministries O(nown as Hope House and Hope Housc Christian Academy). Support providcd for childrcn and young people in Haiti includc the provision of food, housing, clothing, ¢ducation. health care and tsaining. The Trustees confirni that they wmply wrth the duty in section 2( l Kb) that a purpose falls within section 3(1) of The Charities Act 2011 and is for the public benefit. Thc Trustees confirni that they have o)mplicd with the duty under Section 17(5) ofthe Charitics Act 201 I to have due regard to the Charity Commission's gcneral guidance on public benefi¢ 'Charities and Public Benefit,. Thc Trustees have paid due regard to guidance issued by the Charity Commission in d¢¢iding what activities the Charity should undcrtake.
HOPE HOUSE HAITI (UK) TRUSTEES, REPORT FOR THE YEAR ENDED 30 JUNE 2025 ACTIVITIFS AND ACHIEVEMENTS jn the financial year ended 30 Junc 2025. Hope House Haiti (UK) male donations of £66,677 ($85.086) to Haiti, designafrd for activities in the work of Hopc Housc Hw'ti and Hope Clwistian Academy. Individuals provided funds for Staff salaries, food, student tuition and accommodatiory rS to the family home, and for flights to ¢nabl¢ Yvrose to visit England. A grnnt first received in 2018 has been continued. allowing the most seriously malnourisll school clu'ldren to attend a btEakf&st club. As an indication of the scale of WO carried out in Haiti. it is reportcd that the charity h&$ helped to: Provide cducation for 520 children at the schcN)l through tcacher sponsorship. Provide a school meal for the school children, when funding and fLX)d availability allow. Provide a d&'ly breakfast for the most malnourished children in the school and local community. Enable 14 students to attend UnlvcrsltyechniCal Collcgc with 3 grdduating with degrees. Progress upgrades to thc family home with the aim of completing th¢ roof and making it waterproof. Fly Yvros¢ from Hw'ti to England for 3 we¢ks in Jun¢ to allow her to engage with supporters. Since December 2019. the Trustc¢s have de¢m¢d it too unsaft to koW any forni of travel into Haiti, due to gang warfare and th¢ ovcrall Icvel of unrcst. Inste&l. cmph&%is has been plar£d on incrcasing sclf-sufficicncy (such as development of the farni for food). and using in country resource (such as medical staff to undertake checks of the children). Flying Yvrose to England for 3 weeks also enabled her to teconncct with UK based supp)rters, and aIlovied us to meet with her facc to to discuss Haiti and understand the ongoing needs and challcnges. The charity conts'nues to engage with supporters through fundrdising events, and kecps them updated via newslettcrs, Facebook and the websise. FINANCIAL REVIEW AND COIIYG CONCERN In the year to 30 junc 2025, the Charity total inwm¢ of £67.006 (2024: £99,819) through individual and corporate sponsorship, donations. gifts in kind, fundraising events and interest on savings. The majority of thcse funds were provided by individuals. churchcs, Christian based charities, and fundraising events held in line with govcrnmcnt guidelines. A number of donors give through gift aid, with repayments being rcclaimcd from HMRC cvcry thr¢c or four months. In this same period th¢ Chty had outgoing resources of £71.703 (2024: £72.044). The Chlty wotks on the principle that monies donated should b¢ u*d at the earliest opportunity for the support of HO House in Haiti. Funds received are therefore held in a current attount with Barcla)s and two Trustees are required to authorisc withdrnwals and pa¢nts (currendy there are thrce Trustees with onlinc acc£ss to the bank account). However, the Trustees decided that £31.8k of fiujds reccived in 2024 as a result of the Charity Commission moving th¢ J.E.L.A. Foundats'on a registered chan'ty should be released incrcmcntally. These funds are being held in a savings accounL and £750 is being leaSed each month for transfer to Haiti. The Trustces belicve that the financial position at 30 June 2025 and the perforniance of the charity to date is satisfactory. Net &8scts at 30 June 2025 were £35,323 (2024.. £40,261), being entircly cash and cash equlvalents. Thcse net asscts have bcen accumulateAI from funds raised in the UK after payments have been made for running costs and to supp)rt Hope House Haiti. The at bank will IK utilised along with further funds rnised to continue the supw)rt of Hope House Haiti in the coming year. Looking forward. the Charity has suffici¢nt liquidity to continue to maintsin its operations and provide ongoing support to Hope House in H'ti. Regular donations, which annua]lJ hav¢ exceeded 35k for the past 3 years, have proved very stable and along with funds held in the savings accouot will loW the Charity to remain a going rA)ncern for thc forcsccablc fUtse. As with all charities the future is not Lyrtain, and until law and order is r¢stor¢d ID Flaiti, both travel into and activities within Haiti will be imparted. However, the Trustees have every reawn to believe that the Charity remains viable, making every effort to build OD
HOPE HOUSE HAITI (UK) TRUSTEES, REPORT FOR THE YEAR ENDED 30 JUNE 2025 the success of previous years. and have PparEd the financial sfat¢ments on a going concern basis. RESERVES POLICY The Trustees Teview annually thc Tcserves pob.cy and thc level of free reserves. which are shoNvn in the financial statcments as 'knrestrict¢d funds". The Unrestrict funds frcely available for the Charity's general purposes were £35,564 at 30 June 2025 (2024: £40,261). The decre&se is due to fimds received fiDm thc J.E.L.A. Foundation via the Charity Commission being rele&s¢d incrementally. as discussed abov¢. The Trustees agreed to set a reserve level of £3,000: £750 to rA)ver esscntial administsation costs, £750 to cover annual insurance. and £1.500 in res¢rvc to bc able to send immediately to Hopc Trce of Life Ministries (Hope House H'ti) in the cvent of a national emergency or natural disaster. prior to an cmergcncy appeal being launched. If the Chan'ty ¢mployed staff, or subject to costs associated with renting premises or maintenanLY of a fixed asset, the Trustees would recommend setting a reserve level of 3 months operating expenditure. TRUSTEES, RESPONSIBILITIFS FOR THE FINANCL4L STATEMENTS - The Trustees are reswnsible for preping the trustees. annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United kn'ngdom Generally Accepted Accounting Practic£). The law applicabl¢ to charities in England and Wales requires the trustees to prcpare financial sthtcments for each financial vear which give a true and fair view of the state of affairs of the Charity and ofth¢ in¢oming resourccs and application of SourCeS of thc Charity for that year. In prcparing these fmancial statcments, the trustees are required to." Sclect suitable acLx)unting 11¢1¢S and then apply them Li)nsistently; Observc the methods and principles in the Charities SORP. Makc judgcmcnts and estimates that arc rcasonable and prudcnt: Stat¢ whcther applicable UK Accounting Standards and Statements of Recommended Practice have be¢n follow'ed, subjcct to any material departUS disclosed and explained in the financial statemcnts" and Prcpare thc financial sL2tements on an ongoing basis unless it is inappropriate to Presume that the Charity will continue in opcralion. The Trustees are rcsponsible for kceping propcr rccords which disclose with rcasonable aLxurdcy the financsal position of thc Charity and cnable thcm to ensure that the financial stalom¢nts comply with the Charitics Act 201 I, thc Charity (Accounts and Reports) Regulations 2(K)8 and the provisions of the Constitution. They are also rcsponsible for safcguarding the Charity's assets and h¢nL% taking reasonable steps for the prevention and detection of fraud and breaches of law and gUlations. The Trustees are rcsponsible forthe maintenancc and integrity of the Chartty and financial inforn)ation includcd on the Charity's websit¢. Legislation in the United Kingdom governing the preparation and disMInation of financial statemctrts may differ from legislation in other jurisdictions. Approved by the Trnstees on 3 November 2025 and signed on thcir bchalf by: Yvonne Fulcher Intcrim Chair and Tnjstee
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOPE HOUSE HAITI (UK) I report to the Trustees on my exaMinOn of the financial statrm¢nts of Hope House Haiti (UK) (the Charity) for the year ended 30 June 2025. Responsibilities and basis of report As thc Trustccs of thc Charity. you arc responsible forthe preparation of the financial statcmcnts in accordance with the requirements of the Charities Act 201 I, as amendcd by the Chariti¢s Act 2022 ('the 201 l Act,). I report in respect of my cxamination of th¢ Charity's financial statements as caTried out under scction 145 of the 2011 Act and in carrying out my C7M1natiOn I have followed all th¢ applicable Directions given by the Charity Commission under s¢ction 145{5) (b) of thc 201 l Act. Independent eiaminer's statement Your attcntion is drawn to the fact that the Charity has prepared thc financial statements ID acc3)rdance with Accounting and Reporting by Charities: Statement of Recommcnded Practice applicabl¢ to charities preparing their financial statemcnts in accordance '1th th¢ Financial Rcporting Standard applicabl¢ in the UK and Rcpublic of Ireland (FRS 102) in prcference to the Accounting and Reporting by Charities.. Statement of Recommcndcd Practirx issued on l April 2005 wkn'ch is refcrrcd to in the exlant regulations but h&8 been withdrawn. l understand th* has bccn done in order for the xcounts to provide a ttue and f'r view in acrA)rdanc¢ with the Geoerally Accepted A¢Unting Practice. I have complcted my eMmination. l eL)nfinrA that no material matters have come to my attention in rA)nne¢tion with the cxamination giving me cau% to believe that in, any material rcspect: accounting records were oot kept in respect of the Charity &5 tequired by section 130 of the 2011 Act; or the fmancial statcments do not accA)rd with the accounting COrds. or the financia] statemcnts do not comply with thc applicablc rcquiremcnts concerning thc forni and content of accounts set out in thc Charities (AcLX)unts and Reports) Regulations 28 oth¢r than any rcquirement that the financial statements giv¢ a 'true and fair view, which is not a matter considered as part of an independent examination. I have no conccrns and have come across no oth¢r mattcrs in connection with the cxamination to which attention should k drawn in this report in order to enable apper understanding of the acu)unts be reached. This rep)rt is made sol¢ly to the Charity's Trustees. as a body, in acrdanCe with Part 4 of the Charities (ACrunts and Reports) Regulations 2008. My work has been undertaken so that I might stat¢ to the Charity's trustees those matters l am required to statc to them in an Independent Examiner's report and for no other purposc. To the fullest extcnt perniitted by law. I do not accept or assume rcsponsibility to anyon¢ other than the Chan'ty and the Chatity's Trustses a body. for my work or for this report. Colin Wright FCCA UHY Hacker Young LLP 4 Thomas MO Square IA)ndon Elw IYW 2025
HOPE HOUSE HAITI (UK) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025 UDrestrirted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 CurreDt Year Ended 30 June 2025 Notes Income from: Donations Charitable fund-raising activities Spccial donation Interest 4,927 4,253 45.207 60,134 2,200 6,453 61,928 5.913 31,831 147 419 419 Total income 19.599 47,407 67.006 99,819 Expenditure on: Raising funds Charitable activities 292 4.734 292 66,677 71.411 72.044 Total expenditure 5,026 66.677 71.703 72.044 Net income and expenditure 14,573 (19.270) (4,697) 27,775 Transfers Gtoss trnnsfcrs between funds (19,270) 19,270 Net movement in funds (4,697) (4.69T) 27,775 Reconciliation of fund$: Fund balanccs at l July 2024 40,261 40,261 12,486 Fund balances Carri forward at 30 June 2025 35.564 35.564 40.261 The stalemenl of financial activities incorwrates the income and expendilure account. All income and expenth'thre relate lo continuing activities.
HOPE HOUSE HAITI (UK) STATEMENT OF FINANCIAL AcfIviTIES FOR THE YEAR ENDED 30 JUNE 2025 Unrestricted Restricted Funds Funds 2024 2024 Totsl Funds 2024 Total Funds 2023 Comparative Year Ended 30 June 2024 Notes Income from: Donations Charitable fundrnising activsti¢s Special donation Intercst 17,899 5.913 31,831 147 44,029 61,928 5,913 3l.831 147 72,619 2,433 Total income 55,790 44.029 99.819 75.052 Expenditure on: R'Sing funds Chan'table activities 238 73,411 68.600 72,044 Total expenditure 68,600 72.044 73.649 Net income and expenditure 52,346 (24,571) 27,775 I.403 Transfers GTOSS transf¢r5 between f4mds (24571) 24.571 Net movement in funds 27,775 27,775 1,403 Reconciliation of funds: Fund baIances at l July 2023 12,486 12,486 11,803 Fund balances carried forward at 30 June 2024 40,261 40,261 12,486
HOPE HOUSE HAITI (UK) BALANCE SHEET AS AT 30 JUNE 2025 Notes 2025 2024 Current assets Cash at bank and in hand 35.564 40,261 35.564 40261 Net current asset$ 35.564 40.261 Net assets 35,564 40,261 Funds Unrestricted funds Restricted funds 7&8 7&8 35,564 40.261 Total funds 35,564 40,261 The financial statements were approved by the Trustees on 3 November 2025 and were signed on their behalf by: Yvonne Fulcher Intcrim Chair and Trustee ReStered chartty number.. llfA1880 io
HOPE HOUSE HAITI (UK) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Accounting policies Hope House Haiti. (UK) in an unincorporated charity tn gTed with the Chan'ty Commission. register numbcr 1160880. a) Basis of preparation and going concern Thc financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Chatities.. Statement of Recommended Prnctice applicable to chan'ties preparing their accounts in acrdanCe with the Financial Reporting SLindard applicable in thc UK and Republic of Ircland (FRS 102), the Financial Rcporting Standard applicable in the UK and Republic of I]311 (FRS 102) and the Charities Act 20] I. The financial statements have becn prepared to give a 'true and fair, view and have departed from th¢ Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'tnK and fair. view. This deparre h&8 involved following the relevant version of the Charitics SORP (FRS 102) rnther than the ALxounting and Reporting by Chariti¢s: SLitement of RerA)mmended Ptice effective from l April 25 wkn'ch has since been withdrnwn. The Charity meets the dcfinition of a public benefit ¢ntity under FRS 102. Assets and liabilities are inttially recognised at historical cJ)st or transaction value unless otherwise statcd in th¢ r¢levant acwunting policy notes. With no trips pkned to Haiti for at least the next year, there are no significant changes expected to UK rwming costs (which currently are <8•/o of VenUeS received). Monthly donations. which prcdominatsly Ll)m¢ from a loyal b&se of long-StandiD8 SUPPOrters. ntinue to hold up well. The trustees thcrefore consider that there a no material uncertainties about the Charity's ability to continue &$ a going concem. b) Incoming resources All incoming resources are cOgnISed whcn thc Ch&ity has entitlement to the resources and thc amount can bc quantificd with &Sonab1C accuracy. The following specific p)licies are applied to particular categories of income. Voluntary income is received by way of grants. donattons (¢¢iV¢d and pledgcd) and gifts and is included in full in the Statement of Financial Activities (SOFA) w'hen the Charity has entitlement to the inme, the amounts can bc quantified with reasonablc accuracy and it is virtually certain that the income will be reL%ived. Grants, whcre entitlcmcnt is not conditional on the dclivcry of specific perfomiance by thc ChaTity, are regnisCd when the Charity becom¢s unconditionally entitled to the grant. Donated services and facilities are included at the value to the Charity Whe this trdn be quantified. Gifts in klnd have been included at market valuc whcrc this cao bL' quantified. The value of service of volunteers has not been included in these accounts. Income tax recovernble in latiOn to donations mad¢ wider Gift Aid is recognised at the time of the receipt.
HOPE HOUSE HAITI (UK) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Accounting policies (continued) c) Resources expended and irrecoverable VAT Liabilities are recogniscd as resources expended as soon as there is a legal or constructive obligation committing the Charity to the expenditure. All expenditure is account¢d for on an accruals b&8is and has be classified under headings that aggregate all LX)sts related to the catcgory. Expenditkn on rnising fimds includes the Cobrts associthj with attracting voluntary income. This includ¢s fundrnising events and the associated costs. Charitsble activitics cxpcnditurc CA)mprises those cnsts incurred by the Challty in the dclivcry of its activitics and scrvic¢ for its bencficiaries. It includcs both rsts that can bc ajlocatcd directly to such activiti¢s and those costs of an inth'rect nature nettssary to support them. Charitable activities include grants payable which are payments m¢ to third parties in the furth¢rdncc of the charitable objectives of the Cban'ty. IrrecDv¢rabl¢ VAT is charged against the category of resourtts expended ft)r which it was incurred. d) Cash flow statement The Charity has taken advantage of the exemption p¢rmitt¢d by FRS 102 wh¢rcby a cash flow stat¢ment need not bc preparcd by a small cntity. e) Fund attounting Restricted Funds are funds which are to be used in accordance with specific restrictions impK)sed by the donor. The Unrestricted Funds MpriSe those funds which the Trustses are free to use for any purpose in furtherdnce of th¢ charitable objects. Unrestrictcd fidS include designated funds wherc the Trustces, at their th'scrction. havc cteat¢d a fund for a specific purpoy£. D Cash at bank and in hand Cash at bank and cash in hand includes short tenn lu'ghly liquid investrAents with a short maturity. 12
HOPE HOUSE HAITI (UK) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30JUNE 2025 Donations Unrestricted Restricted Funds Funds 2025 2025 Total Funds 25 Total Funds 2024 Donalions 9288 45.207 54,495 55,133 Gift Aid Gifts in kiDd (note 3) 3,139 2.500 3,139 2.500 4.295 2,500 14,927 45.207 60.134 61,928 During 2024, thc Charity Commission idcntified Hopc House Haiti (UK) as a suitable recipient for £31,831 of funds that remaincd after they Tcmoved thc J.E.L.A. Foundation as a rcgistcred charity on 4 January 2024. This amounl was shown &$ a 'Spccial donalion in the Statcment of Financial Activities for last v¢ar. Expenditure on charitable Activities Expenditure on charitable activities mpriseS £66,677 (2024: £68,600) donated and gtanted to Hope House Haiti in Hw"ti. Gcneral administralion expens¢s are included in the unrcstricted fimds expenditUTC on charitable activitie4 &8 well a8 £2.500 (2024: £2,500) of gifts in kind which represents the value of the services provid¢d by the indq)endent ¢xaminer for r¢viewing th financial statements for the year ended 30 June 2025. Trnstees, remuneration and expenses None of the Trustces reccived any remuneration during the for seryicks provided to the Chan'ty or receivd expensc 1MburSern¢nts. Employtts There were no employees of the Charity during the year ended 30 June 2025. All services were arried out by volunteers and thc Trustees. Taxation Hope Hous¢ Halts. (UK) is a UK r¢gistered chaTity Within the definition of section 505 of the Income and Corw)r2tion Taxes Act 1988. The Charity's inLrne is therefore exempt from t&xation on its clwitable activities. ArrdgIy. therc is no income tax chatgc in these financial statements. 13
HOPE HOUSE IL41TI (UK) IYOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Statement of funds Balance at l July 2024 Incoming Resources for year Resources expended for year Transfers for yeAr Balance at 30 June 2025 Analysis of fund movements: R¢strict¢d Funds 47,407 (66.677) 19270 Unrestricted Funds 40,261 19.599 (5,026) (19.270) 35,564 Total funds 40,261 67,006 (71,703) 35,564 The transfer of £19270 from unrcstrictcd funds to restricted funds h&8 made to cov¢r a dcficit arising in the ycar on th¢ r¢strict¢d fid. Analysis of assets and li•bilities between funds Unrestricted Funds 2025 Restricted Funds 2025 Total Funds 2025 Fund balanrxs at 30 June 2025 are represented by: Current assets - cash at bank - cash float 35.509 55 35.509 55 Net assets 35,564 35,564 Restricted funds are those subject to specific restrictions impwd by donors or which have been raised by the Charity for parttcular purposes. Related parties There were no fflated party transactions in the current year. 14