Company reglstration number: 09110948 PLANTING FOR HOPE UGANDA Company Ilmllod by guaranlo9 Unaudltod flnanclal statements 31 Juty 2025 PLANTING FOR HOPE UGANDA Company limited by guarantoe cOnt￿ts Paga Directors and other Infomiallon Dlreclors and trustees report Independent examiners report Statement of Income and movement In funds Statement of financl81 posillon Notes to the flnanclal slat$menl$ 8-10 Appendix A PLANTING FOR HOPE UGANDA Company limited by guarantoe Dlr•ctors and other Infomiatlon Dlr¢¢tor8 J Carlledge E James K B Oakley E Simm J Smith P Smith Company numbor 09110948 Roglslgrod offlco New Road Caunsall Kidderminsler Worcestershire DY11 SYN Accountants S E Showell FMAAT The Old School St John5 Road Dudley Wesl Midlands OY27 Page 1 PLANTING FOR HOPE UGANDA Company limited by guarantee Dlr8ctors and trustees report Yoar ended 31 July 2025 The directors present their report and the unaudited financial Statements of the company for the year ended 31 July 2025. Dlrectors The directors who servéd the company during the year were as foll￿.. J Caruedge E James K B Oakley E Simm J Smllh P Smith Plantlng for Hope Uganda ObJoctlvé8 The prevention or relSef of povety. the reli￿ of sickness and th8 preservallon of health and lo promote and advance education in Killli specifically and Uganda genaralty in partleular but not exclusivaly by.. -providing grants, items and servlces lo indfviduals in need andlor charities, or other organisations working to prevent or relleve poverty- the provlsion of a weekly health dlnic 8nd free mad￿1n¢ - increasing skills of people in such a way that they are better ab1610 idenlily. arbd help meet their needs more sustainably and lo participats more fully In 50cigty- Improving educational opportunities for ¢hlldren. {Charity Commission 20151. The charlty carrles out this work by developing and supporting Comerslone School (which they now ¢)wnl, and Women's Co-operative. Membership of Ihe cooperative is open lo all, bul requires a willingness lo work and share. Prospective mèmbers are inlerwewed by a committee of the women's cooperative and appointed on merit. Th8 Uganéa ané UK directors facililalè tha ￿￿Men,$ running of the cooperative and the charity provldes them with land and essenlial equipment, tools and seeds. The women choose what lo plant and that lo do wllh the produce. 11 is the women of the cooperative who brin9 to the allention of the directors the elderly and needy of the vlllage. and il was at al Ihoii request thal a clinic was provided and Dr Baker appointed. If there are any disputes wlthln the village Ihal cannot be solved by th8 village c£•mmillee or the C￿peratiVe, they will come lo the Ugandan director for arbltralion. Tho trustees report: The Directors and Trustees re￿t Is shown al Appendix A. Small company provlslons This re￿ has been ￿epared in accordance the provlslons applfcable lo companles ent￿led to the small companies exemption. Page 2 PLANTING FOR HOPE UGANDA Company Ilmited by guarante Dlrectors and trustèes report Yoar onded 31 July 2025 This report was approved by the board of directors on 27 April 2026 and sKJned on behalf of tho board by,. K B Oakley Dlre¢lor E Simm Dlrector Page 3 PLANTING FOR HOPE UGANDA Company Ilmlted by guarantee Indop8ndent examiners report to the board of directors and trusto0s on the preparation of the unaudited statutory financlal statements of PLANTING FOR HOPE UGANDA Year endod 31 July 2025 I report lo the charity trustees on my examlnation of the accounts of the Company for the year ended 31 July 2025. R88pon8lbllltles and ba818 of roport As tho Irusl8es of the Company (arKi a150 Its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordanG8 with the requirements of the Charitles Act 2011 Ilhe Charities Acll and tho Companies Act 2006. The charivs trusl88s consider that an audit is r￿1 required for this year under section 144 of the Charities Act 2011 and that an independent examination is needed. 11 is my resFX)nsibi16ty to.. . examlne the accounts under secuon 145 of the Charities Act, .10 follow the procedures laid down in the general Direction5 given by the Charity Commlssion UT￿er sertlon 1451Sllb) of thg Charilas Act, and .10 slate whglhor particular matters have come lo my attention. Indépèndènt axamln•V8 Statomenl I havg romploled my examlnalion. I can confimi Ihat no material matters h8v& come lo my allenlion in nnecllon the examination giving me cause lo believe that in any malerial respecl- 1. accounting record$ wer6 not k8pI as requlred by secllon 386 of Ihe 2006 Acl and section 130 of the Chafilies Act., 2. the 8¢counts do not accord with those records.. 3, the accounts do not comply with the accounting requSremenls of section 396 of the 2006 Act other than any rgquiremonl Ihgt the accounts give a 'true and fair view which is not a matter consldered as part of an independent examination., 4. the accounts have not b8gn prepar8d In accordance vthh the methods and princi￿0$ of the Slalemenl of Recornmended Piaclic8 for accounting and reporting charities. I have no concerns and fvave come across no other mallers in connection Ythh the examlnatlon to whlch gttenllon should be drawn In Ihls re￿t in order lo enable a proper understanding of Ihe accounts lo be reached. S E Showell FMAAT Fellow Member of the Association of Accounting Technicians The Old School Sl Johns Road Dudley West Mldlands DY2 7JT 27 April 2026 Page 4 PLANTING FOR HOPE UGANDA Company Ilmlted by guarante¢ Statarn8nt of Income and movement in funds Year ended 31 July 2025 2025 2024 Note Incoma Expenditure 37,563 {48.3491 (10,7861 73,714 165,0121 Surplus 8,702 Adminislralive expenses {1.2851 {1,245} (DeficltllSurplu8 {12,0711 7,457 (Deficitysurplus befor¢ tsxatlon 112.071) 7,457 Taxallon IDeficlt)ISurplu8 for tho flnan¢lal year (12,071) 7,457 Total funds at tho Start of the year 28,527 19,070 Total funds at tha and of tho year 14,456 26,527 All the aclivlties of the company are from continuing operations. The notes on pages 8 to 10 forni part of these financial statements. Page S PLANTING FOR HOPE UGANDA Company Ilmltèd by guaranlefr statement of finanelal posltlon 31 July2025 2025 2024 Noto Flxed a$8Ot8 Tanglble as8et$ 21.628 21,628 21,828 21,628 Current ass918 Cash al bank and In haThJ 2.851 5,319 2.851 5,319 Crodltors: amount8 falllng du• wlthln one year 1420) (4201 Not ¢urr•nt assét8 2,431 4,899 Total as8&t8 les8 curront Ilabllltl68 24,059 28,527 Nat assat• 24,059 28,527 Re8erve8 Ugandan reserve Unreslrlcled fund8 9,603 14.456 26,527 MOM￿r$ fund8 24,059 26,527 For the year ending 31 Juty 2025 the company was enlilled lo exempllon from audll under section 477 of the Companie3 AGI 2008 relating to 8mall companies. Dlreclors responsibillli8s.. The members have not required the company lo oblain an audit of rt5 financial statements for the year in question In accordance with section 476.. The directors aCkno¥￿edge their fesponsibililles lor comthng vthh the requirements of th8 Act wrth respect lo accounting records and the preparalton of financial stalemenls. These financial statements have been prepared in accordar)ce wth the provisions appllcable lo compBnie5 sublecl lo the small companies, regime and In accordance with FRS102 The Financial Reportlng Standard applicable in th8 UK and Republ￿ of Ireland.. The notes on pages 8 to 10 forni part of these financial slatements. Page 6 PLANTING FOR HOPE UGANDA Company Ilmlted by guarantee Statement of financial posttlon {contlnu8d) 31 July 2025 These financial slal8minls were approved by the board of dtrectors and authorised for issue on 27 April 2026, and are slgnod on behalf of the tM)ard by.. K B Oakley Director E Simm Dir8clor Company registration numb8r'. 09110948 The notes on pages 8 to 10 fonn part of these financlal slatements. Page 7 PLANTING FOR HOPE UGANDA Company limited by guarantee Notes to the financlal statoments Year ended 31 July 2025 General infomiatlon The company is a Private company limited by guarantee, registered in England & Wales. The addre88 of the regisler8d office is Clent House. New Road. Caunsall, Kkjderniinsler, Worcestershire, DYI1 SYN. stst•m8nt of compllance These fiftan¢ial statements have been prepared In compllance with the provisions of FRS 102, SectSon 1 A, 'Tbe Flnancial Reporting SlarKlard applicable in the UK and Republic of Iwland,. A¢¢ountlng policies Bas18 of proparatlon The fln2ncS81 $18tements have been prepared in a¢cordance vAlh Sialemenl of Recommendeé Practlce applicable to charities preparing their a¢counls in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland {FRS 102 effectlve 1 January 20151, the Charllle8 SORP IFRS 102) and the Companies Act 2006. Tumov•r Turnover is dtsrived from the maln aclivilies of th6 charty arKI ￿mPrIseS of donallons, sponsorshlp and fur￿ raising events. Taxatlon The Ch8rily is exempl from corporation lax on tts charitable activities. Tanglble assets Tangible 8ssels are initl81ty re¢orded at cost, and are subsequenlly staled al cost less any accumulated depreci81ion and impairment losses. Any langlble assets carried al r6valued amounts arg recorded al the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequenl accumulated impairment losses, An Increase in the carrying amounl of an asset as a result of a revaluation, is recognised in other comprehensive inwme and accumulated in capital and reserves, except to the exlenl il reverses a revaluation decrease of th9 same assel prev￿UStY recognised In wofil or loss. A decrease in the carrying amount of an asset as a result of revaluatK)n is reeognised in other compTehon$ive Income lo the exlenl of any previously recognised revaluation increase accumulated in capital ar￿ reserves In respect of that asset. Whefe a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognSsed in profil or 1088. Dèprèclallon Depreciation is cal¢ulaled so as lo write off the cosl CK valuab'on of an asset, less ils resldual value, over the useful economic life of that asset as follows= Freehold propety Nil% If there is an indication that there has been a signtficant chango in depreciation rate. useful life or residual value of tangible assets. the depreciation is revised prospectively lo reflect the new eslimales. Pagg 8 PLANTING FOR HOPE UGANDA Company limited by guarantee Notes to the flnanclal statoments I￿ntin￿od) Year ended 31 July 2025 Fund accountlng Unreslricled lunds can be used in accordance bwth th8 charita￿8 obje¢llve$ al the élscrellon of the trustees. The Iruslees may choose lo set as￿8 a part of the unreslri¢led funds lo be used for a particular future project OT commilm6nt. Resep4es The Trustees have examined the charitls requirements for reseNes in light of the maln rlsks lo the charity. It has established a policy whereby unreslricled funds not committed or Inves18d in langlble fixed assets should b8 placed in three reserves.. 1. An Operating Reserve (Designated Fund). This reserve is to meet the mlnlmal worklng capllal requlremenls of the charity ai a16vel the trusleas deem sufficlent lo conllnue the current essenllal act5vllles of the charlty In Ihe èvenl of 2 sudden drop in funding. 2, A Contingency Reserv8. This reseNe is to meet unfors8en overspend on existing or Immlnent projects lo be completed within the current and upcoming financial year. 3. An Emorgency Rell8f Res8Tve. Thi5 rosorvo 1$ to mo81 unfor&sgen expendlture In the short term. The value 8nd nature of the reserves wll be reviewed annually based upon th8 evolvlng clrcumslances of the charlty. Llmlt•d by guarant•8 The charlty con8lltules a limSled company, Ilmlled by warantee. as defined by the Companies Act 2008. Tangible assets Freehold land & property Total C08t At 1 August 2024 and 31 July 2025 21,628 21,628 Deproclatlon At 1 Augugt 2024 and 31 July 2025 Carrying amount At 31 July 2025 21,628 21,628 Al 31 July 2024 21,628 21,628 Credltors: amounts falllng due wlthln one year 2025 2024 Other creditors 420 420 Pagg 9 PLANTING FOR HOPE UGANDA Company Ilmited by guarantee Notes to the flnancial statements Icontlnuod) Year ended 31 July 2025 Truste￿, remun¢ratlon and benefits There were no trustees, remuneratson or other benefrts for lh8 Star. Trusteos. ¢xp¢n$o8 Th&re were no Irusle8s' expenses paid for the ￿r. Related partle¥ There were rKJ related party transactions durfng the ￿r. 10. Ugandan rnsèrv8 The Ugandan reserve represents fuftd$ directly contributed to wolecl8 through the Ugandan Dlamond Trust bank account. These are seperale to projects funded by Hanling for Hope Uganda. Pag9 10 APPENDIX A PfHU UK Report August 2024 tojuly 2025 inclusive Thefollowing narrotive isfrom Kate Oakley, the UK Director of PfHU. With the ongoing cost of living crisis in the UK and the global sense of unease, our UK Income1spon50rship, bursaries, donations and fundraising} has seen a drop of just under 30°A for this past year. Despite this, the resident community of Kititi and its environs, organised and guided by Apollo Saku IDirettor PfHU Ugandal have made hu8e strldes this year towards their goal of self-sustainability. This is largely the resu￿ of a collaboration between Apollo and Charlie Berger from the Han Project. This15 evidenced by a reduction in our UK funding requirement which is now to simply cover the wage bill for PfH U and the staff of Cornerstone Nursery and Primary School. Any surplus funds transferred are used by Apollo Saku, at hls discretion, where he deems the requlrement to be most urgent or useful. PfHU Uganda now own and cultivate 12 acres of coffee, 8 acre5 of farmland for crops, cash crops and livestock, the land and bulldin8s of Hope House estate and the land and buildings of Cornerstone Nursery and Primary School. They get 2 harvests of coffee per year which 8ets dried and sold. The farmland helps feed the children of Cornerstone School and the famllles of those that remain members of the Womens Cooperative. Hope House Estate provides comfortable accommodatlon for volunteers and guests, whilst the school contlnues to thrlve. Though vastly reduced In size. the Womens Cooperative still meet each week. Many have left the 8roup because they have bettered themselves sufficiently to 'go It alone,. They remaln self-governing and whilst they are stlll open to new members, the group remains modest In size. They work closely with the Production Manager and Farm lead, Betty Nabawondera, who has a wealth of knowledge and experience of crop cuttivation and animal husbandry. Cornerstone Nursery and Primary School maintain a high standard of education by recruiting quality teachers and investin8 time in both the pastoral and cultural needs of the children in addition to the academic. They have achieved the top results out of 56 schools In the Kyanamukaaka sub-county for the 9th year running., and they always come near the top of the league table5 for the whole of the Masaka district lover 500 schools), with only exclusive fee paylng prlvate boardlng schools achlevlng better grades- not bad for an educational establishment that until 2014 had one classroom, 2 tables, no windows and a leaky roofl We still run the volunteer programme. There was I visit this year, the annual visit in January and February, where there were 9 volunteers. Hope House also provided accommodation for Charlie 8er8er and his team, and all their costs were covered by them. Going forward Sustainability and succession planning remain our absolute priority so that the comrnunity of Kltltl and the project can continue to thrive when we find that UK fundraising comes to an end. Whenever possible we are guiding any new contributors towards paying their donations directly into the Diamond Trust Bank in Uganda. It has been calculated that we need approximately 10 more acres of land to ensure that Cornerstone Nursey and Primary School can run without UK donations. However, we aspire to even more and, believe me, our dreams are as big as they comel The viability of a Skills Centre for non-academic children {eg plumbin& bricklaying etcl, a larger Medical Clinic, a Coffee and Maize Mill and even a 5econdory School have all been discussed. Signed: Date: Kate Oakley Emma Simm PLANTING FOR HOPE UGANDA Company limited by guarantee Detalled Income statemont Year ended 31 July 2025 2025 2024 Income Donations, sponsorship and lega¢ies Funé ralsing events Just givlng La Garenne Inlernalional School Hans Project Gift aid 25.335 6,400 143 38,431 10,420 144 1,045 19,360 4,314 5,685 37,563 73,714 Expandlture Project costs Wages {5,4981 142,8511 124,3291 140,6831 148,349) 185,0121 {D•flcltllSurplu8 110,7861 8,702 Admlnlstratlve exp•nse8 Website costs Accountancy fees Bank charges Gainsllo53 on exchange rate Fund raising expenses Subscrlplions 1248) {4801 {1311 {2091 {1} (2161 14201 14201 11861 13) 1216) 11,2851 {1,245) IDèflclt)ISurplus (12,0711 7,457 IDellcltySurplu8 for the year (12,0711 7.457