OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-06-30-accounts

for children HOPE FOR CHILDREN Annual Report & Financial Statements For the Year Ended 30 June 2022 Charity Number.. l 161729 - Company number.. 9553

Report of the Trustees: year ended 30 June 2022

Contents Page
Objectives & Activities for the Public Benefit 3
COVID-19 Continued Response & Mitigation Statement 4
Programme Highlights 5
Monitoring Achievement 14
Fundraising 14
Financial Review 16
Strategy & Plans for the Future 18
Structure, Governance & Management 19
Reference & Administrative Information 20
Statement of Trustee’s Responsibilities 20
Independent examiner’s Report 22
Statement of Financial Activities 23
Balance Sheet 24
Statement of Cash Flows 25
Notes to the Financial Statements 26 – 38

1

Report of the Trustees: year ended 30 June 2022

Our Founder; Dr. Robert Parsons OBE

On 29 March 2022 our founder, Bob, died peacefully in Hemel Hempstead. He was 88 years old. He lived an incredible life; born in Wandsworth on 12 April 1933, marrying with a family and establishing Hope for Children in 1994. Along his journey he was a printer, a Probation Officer and a regional director for Save the Children. When his father was dying, he asked of Bob;

“In your last moments of life, will you be able to say that the world has been a better place because of your presence?”

That thought provoking question stayed with Bob for the rest of his life. He certainly achieved many momentous successes; improving the life opportunities of thousands of children certainly made the word a better place…

Here at Hope we are pleased to celebrate Bob’s life and huge achievements by sharing his life story in his biography. This is available by contacting us at Hope for Children: hope@hope4c.org

Thank you Bob x

2

Report of the Trustees: year ended 30 June 2022

Report of the Trustees of Hope for Children for the period ended 30[th] June 2022

The Trustees are pleased to present their annual report and the independently examined financial statements for the year starting 1 July 2021 and ending 30 June 2022.

The Trustees of Hope for Children confirm that the financial statements herein comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice – Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

In 1994, Hope for Children was founded and established as an unincorporated association (charity number 1041258). In June 2017 Trustees completed the process for Hope for Children to become an incorporated charitable organisation with a new charity number 1161729 (as part of their continued commitment to providing the best level of governance and accountability for the organisation).

Charitable Objectives and Activities for the Public Benefit

Hope for Children is an international development charity that passionately believes in a world where every child has a happy childhood that prepares them for a positive future. Hope for Children creates opportunities for overlooked, vulnerable and exploited children living in extreme poverty by improving their access to education and healthcare whilst empowering their families through sustainable livelihoods initiatives to support and provide for their own children.

Hope for Children’s impact is only possible through the generous support of individuals and organisations including institutional funders, charitable trusts, university students and private companies to financially support the delivery of programmes and operational costs.

Hope for Children’s current strategic priorities are:

  1. Raise awareness of children’s rights Children’s rights are at the heart of everything that Hope for Children does. We believe that positive, long-term change is achievable when children and the communities they live in, understand, embrace and actively promote the rights of children.

  2. Enable children to access education Hope for Children believes that education is one of the most powerful ways to lift children out of poverty, reduce inequalities, provide protection from exploitation and abuse; offering improved opportunities for a better future.

  3. Enhance access to health care and support Some of the world’s children experience further disadvantage due to the multiple barriers they face during childhood. Hope for Children is committed to supporting children, who in addition to abject poverty, also have to contend with disabilities, illness and the impact of caring for parents affected by disease such as HIV/AIDs.

  4. Enabling families to secure sustainable livelihoods Enabling families to create sustainable livelihoods is a growing priority for the Charity. The families that Hope for Children work with do not want charitable handouts. They deserve to live in dignity and security; they tell us that they want to care and provide for their own families. Hope for Children believes that enabling families to prosper and take control of their own future has a far-reaching impact not only on their children’s lives but on their confidence and self-esteem.

  5. Enable marginalised children to access opportunities Issues such as poverty, abuse, exploitation and lack of access to services/opportunities are exacerbated for women, girls, those with special needs/illness and/or from specific ethnic/religious groups. Hope for Children is a non-political, non-sectarian organisation and is committed to promoting opportunities for the most marginalised children and young people in the multiple countries where we work. Lack of access and poor-quality education and healthcare have serious consequences for groups at risk of social exclusion. Our goal is to help influence long-term, widespread changes in the attitudes and beliefs of the communities in which we work about gender, disability, illness and any other discriminatory factors that exacerbate inequity.

Hope for Children’s strategic priorities and programme of work are in line with the Objects of the Charity as set out in our governing documents – ‘for the benefit of children, young people and their families primarily living in developing countries and, in particular but without limiting the foregoing, to relieve the poverty and sickness, advance the education and protect the good health of such persons’. The Trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the Charity’s aims and objectives, in planning future activities.

3

Report of the Trustees: year ended 30 June 2022

The Trustees are pleased to report that the Charity continues to deliver significant impact against its strategic priorities. Progress against the strategy and the environments we operate in are regularly reviewed to ensure that Hope for Children’s strategy continues to be relevant and impactful, fully supporting its charitable objectives and delivering public benefit.

Continues COVID-19 Response and Mitigation

The Board feels it imperative that they continue to address the impact of the global pandemic during this reporting period; it has continued to affect every aspect of our operations. Trustees have considered the following impact on activities:

The Board and staff team immediately pivoted operations to adapt to the risks presented by the pandemic and its resultant lockdown. H4C demonstrated agility by responding to risks swiftly; its priority was the well-being of the children and families that we work with in-country whilst caring for staff, volunteers, consultants and partners throughout the world. It was only at the start of 2022 that many children returned to school. This extended and prolonged absence from school has been challenging; however we were able to overcome this with on-line studies for most of our children. Fundraising opportunities continued to be challenging throughout the year. We have supported our donors to reassess and consolidate their targets for challenges etc. so that they can still participate in postponed activity in 2022. Some of our deferred challenges took place in June 2022 but many will happen later that summer and will be reported on in 2022-2023 annual report. This period has been even more difficult to predict the peaks and troughs of fundraising; the Board & Leadership Team continued to be cautious this year so as not to over-commit to project work that could not be adequately funded.

H4C has undertaken a significant root and branch review of its structure; re-structuring head office overheads enabling the charity to be ready to thrive post-pandemic. Hope for Children has relinquished their head office as of July 2021 with their UK based team now working from home. The Board has ensured that we have been focused on financial diligence and controlling expenditure whilst meeting our mission; the communities that we serve are suffering and this cannot continue. At all times trustees have consistently ensured that H4C is a going concern and have further developed an even closer relationship with their accountant; who is guiding them through further transition. The Board worked diligently to ensure that in 2020-21 H4C completed a re-structure to downsize, appointed new staff where required and responded to global needs as the pandemic continued to escalate. Our ambition this following year hasn’t faltered; but the journey to achieve our mission has had to adapt as we progress at pace. Each of our in-country teams responded by adapting our projects to ensure the changing needs of the families and children we work with were met. By January 2022 most partner NGOs and the communities they serve found that schools re-opened and welcomed students, many restrictions were lifted and our parents/carers were able to plan the re-invigoration of their small businesses or indeed start to secure work as opportunities began to improve. We are under no illusion that COVID19 has been erased from people’s lives; it is still prevalent and recovery, socially, economically, physically and emotionally has a way to go to return to pre-pandemic norms.

Review of Achievements and Performance

Hope for Children continues to excel in delivering quality and impactful programmes that make a real difference to the lives of the children we serve. Impact is our priority. We are proud to deliver a diverse portfolio of projects across the world that respond in tailored ways to the needs of children and their families. We do not operate a one size fits all approach to programme design and implementation - instead, working closely with local people and specialist partners to develop robust education, health, livelihoods and child-rights projects that meet local needs and develop individual/family/community capacity. The charity has supported in-country partners to maintain programmes where safe and feasible. Many aspects were paused during the height of lockdown which lingered into this reporting period. Many aspects of day to day life were detrimentally impacted by the strict restrictions that continued; such as schools only re-opening in Uganda in January 2022.

4

Report of the Trustees: year ended 30 June 2022

Highlights of the Charity’s achievements over the past year include:

Ghana [a report from RAINS team]

One of our strongest partners in Northern Ghana, the Regional Advisory Information and Network Systems (RAINS), since its inception over two decades ago, focuses on expanding access to education as a means to contributing to the overall development of the region. The right to education is a fundamental human right affirmed by a host of national, regional and international conventions such as the United Nations Convention on the right of the child (UNCRC), World Declaration for Education for All (1990), African Charter on the rights and welfare of the child (2005), Article 28 of the 1992 constitution of Ghana etc..

A group of participants presenting their work on the flip chart

The successes at getting more children into school through significant investment in the provision of school infrastructure sooner than latter brought to the fore, the need for the quality of educational outcomes to be looked at. This introspection of the education system was necessitated by the observed inverse relationship between increased in number of children in school and the quality of learning outcomes. The disequilibrium in access to quality education between boys and girls continued unabated with little efforts to mainstream gender and inclusivity in accessing education in schools. In view of the above, concerted efforts at rigorously pursuing quality education outcomes after years of focus on increasing enrolment, retention and progression of children brought forth the Community Action and Support for Education project.

This project was implemented in the Nanton District and West Mamprusi Municipality yet again with the support of Hope for Children, and Department for International Development now Foreign, Commonwealth and Development office (FCDO). Through an integrated approach, this project sought to improve learning outcomes by building resilient households and equipping teachers of all basic schools in beneficiary communities with contemporary skills for the attainment of quality education outcomes. In view of this, teacher training on childfriendly learning and teaching methodologies was a major component of this project. This further motivated the development of a manual to aid teachers prepare, deliver and assess their lessons in a child-centered manner. Despite successfully closing this project in March, 2021, RAINS subsequently organized a 2-day teacher training workshop for teachers from thirteen (13) basic schools in the Northern and North-east regions. The funding was provided by British and Foreign School Society (BFSS) which funded the teacher training component (Output 4) of the CASE project. This gesture provides some additional opportunity for support to improving the quality of education outcomes by focusing on building enough teacher capacity to ensure quality teaching and learning in schools. It is worth noting that, inadequate teacher capacity both numerically and skills have over the years been found to be a significant contributor to the perennial situation of poor quality educational outcomes.

Rationale

The role of the teacher in development cannot be overlooked. Therefore, enhancing their ability to deliver effectively though continuous teacher development opportunities is crucial in nation building and as such providing growth opportunities such as training session on identified areas of knowledge gaps is a leeway to ensuring that they remain relevant for the job and thus serve as agents for pushing the development agenda. Therefore, investing in teacher capacity building is a prudent application of resources.

List of Expectations

5

Report of the Trustees: year ended 30 June 2022

Objectives

The training was intended to achieve the following objectives;

  1. To equip 56 basic school teachers with skills/information to plan, deliver and evaluate lessons in a childcantered manner

  2. To introduce teachers (professional and non-professional) to the requirements of the standard-based curriculum and common core programme curriculum

  3. To support teachers to make lessons and school environments sensitive to gender and disability

The training programme commenced at the Conference Hall of the West Mamprusi Municipal Education Directorate. The Project Manager of the CASE project; Musah Munira and the Municipal Director of Education; Mr. Akanguti Adama opened the session with their remarks. A common message in both remarks was the need for participants to commit themselves wholeheartedly to participating effectively in the sessions, going back to implement in their classrooms as well as organizing school level in-service training sessions for their colleagues. The participants and Ghana Education Service (GES) described the training as very timely and relevant to their respective roles. The GES indicated that its monitoring team have identified several challenges regarding the effective implementation of the new curriculum among teachers. Lesson preparations were specifically mentioned to reflect more of the format of the old curriculum that what is currently in place. They thus described it as a rare opportunity to have it organized at the time they needed it most. Teachers on their part lauded the two key points of focus for the training; pedagogy and gender/inclusivity . On the part of pedagogy, they indicated that the selection of appropriate methods for teaching is most challenging because of a shortfall in capacity. They also indicated that, issues of gender integration in lesson planning and delivery is most challenging because of their own upbringing in cultures that disregard gender considerations especially that of the female. They called for more dedicated training sessions spread over a period on the subject matter targeting both students, Parent-Teacher Associations, School Management Committees and teachers.

Some quotes from participants

  1. ‘The training has made it possible for me to have access to the new curriculum materials and this means a lot for myself and my school as a whole.’

  2. As a headteacher of my school, the training has given an opportunity to understand the new curriculum better. I have attended series of trainings on the curriculum organised by GES for heads of schools but because of large numbers and limited time, I have never had the understanding like I had in this training’.

India - AWARE II Programme in Telegana [report from Bikash Chandra-Manna based in India]

HS Narmetta Girls toilet (before) HS Narmetta girls toilet (after)

With the support of Aberdeen Standard Investments Charitable Foundation we have concluded our Achieving WASH for Rights to Education (AWARE) programme: AWARE II. In Spring 2022 MARI our partner completed a 3-year programme of work; improving school WASH facilities in 42 schools and [through its school and community training and sensitisation programme] to promote practicing safe WASH behaviour reaching 60,000 beneficiaries to decrease school absenteeism and drop-out. MARI has delivered amazing results; despite restrictions construction is now complete and the team were able to roll-out most sensitisation activity directly with school age children. AWARE II has benefitted a total of 4406 children in 15 pre-schools (Anganwadi Centres), 15 primary and 12 High Schools in the District of Jangaon. The communities are delighted with the vastly improved facilities AWARE II has provided.

6

Report of the Trustees: year ended 30 June 2022

The project outcome:

“Improved availability and accessibility of water, sanitation and hygiene (WASH) facilities towards better educational achievement”

The outcome is being achieved by following three specific outcomes:

1. Improved knowledge and changed positive behaviour.

2. All schools in the project focus have well maintained functional WASH facilities, and

3. Improved learning-sharing opportunities to showcase work for replication.

The project was delivered by our community based partner, Modern Architects for Rural India (MARI). MARI, a leading non-governmental organisation (NGO) in Telangana, has expertise in a range of programmes designed to help people improve their living standards. AWARE II has produced positive outcomes for children through the strategy of working with the Government stakeholders who are responsible for supporting and upholding the Rights to Education Act. Some of the significant highlights of this Project are mentioned below. The communityrelated activities were impacted in the third year of implementation because of COVID-19 related restrictions and the project adopted a new approach to reach children through their mothers; in small groups closely following prevailing Covid guidelines. Despite the Covid pandemic challenges, the project achieved the desired outcomes. Based on a very detailed baseline survey in 62 schools, the list of 42 most needy schools shared by the local government authorities were prioritised for the AWARE II project intervention. The Right to Education Act enacted Parliament of India (August 2009) recognised the rights of children for free and compulsory education up to 14 years of age. This project has significantly improved Sanitation and Hygiene; this includes menstrual hygiene conditions which is an essential requisite for the realisation of the right to education for children. Here is a comprehensive description of each output.

1. Improved knowledge and changed positive behaviour.

Through the Focus Group discussion and by direct observations (during the field visit and during interaction), the project team confirmed that the knowledge on safe WASH of the children as well as communities has significantly improved. The members of various committees consistently demonstrated changes in their behaviours towards safe wash practices. They have demonstrated positive behaviours and been role-models in improving knowledge of WASH and steering other community members to adhere. It seems, the community members and children understood and appreciate the importance of safe WASH practices. There is no doubt that the seriousness of the pandemic further embedded best WASH practices within the community; the families fully appreciated why good hygiene was of vital importance. The below-mentioned activities contributed to achieving the outcome.

The project organized 64 Gramsabha (village assembly) meetings which informed and motivated 5991 leaders of the community to act as champions of COVID safety and WASH practices; including protection and

7

Report of the Trustees: year ended 30 June 2022

maintenance of WASH facilities in schools. Through 5 separate trainings, 77 Mandal[1] Level Task Force committee members were sensitized about their roles and responsibilities to ensure the implementation of Safe WASH practices in the schools, communities as well as to take steps to stop the spread of COVID’s 2nd wave. This further resulted in well-functioning Village level Task Force Committees that are enforcing and monitoring COVID prevention and control practices in all the 26 project focus villages. Women are actively involved in all the project activities. For example, 57 VOs (women self-help groups) consisting of 1200 participants are involved in safe WASH awareness activities. A series of training sessions were conducted and developed 138 teachers from these 42 schools as knowledgeable and motivated professionals who are proactively involved in ensuring the maintenance of infrastructure created through the project and are also reinforcing the appropriate behavioural practices among the children. This is a very significant drive to spread the learning and trigger further improvements in their remaining years of their teaching careers. This approach enabled us to embed sustainability into our project practice.

WASH Clubs have been promoted in all the 15 Primary Schools and 12 High Schools which are led by smaller groups of motivated children who are actively engaging themselves in spreading the learning and practice among their peer groups on toilet usage, handwashing, personal hygiene and menstrual hygiene. Anganwadi-based[2] Mother’s Committees have been formed to disseminate safe WASH messages to the pre-school children at home to reinforce the concepts and behaviours. Through special training sessions on Menstrua Health Management (MHM) the knowledge and menstrual hygiene practices of 428 adolescent girls in 12 High Schools have been improved and they have also adopted practices of safe disposal of sanitary pads. As per the school record around 100% of adolescent girls are practicing safe menstrual hygiene methods and attending the schools regularly when open (restrictions permitting). This has had a tremendous impact on the girls’ well-being and confidence; regular attendance and no fear of missing education.

2. All schools in the project focus have well maintained functional WASH facilities

Child-friendly toilets (with running water) in pre-schools, separate toilets for boys and girls in Primary and High Schools with good accessibility, comfort and safety have been constructed in all the 42 schools, with appropriate consultation with children and participation and sharing of responsibility from the concerned authorities in the Government, School Teachers, School Management Committees, Gram Panchayaths during the design and construction phase. Meetings were conducted in 8 schools to sensitize the School Management Committee (SMCs) on “the importance of appropriate use of WASH

infrastructures and its maintenance”. The school Management Committee assured the project team that the constructed toilets and wash facilities will be maintained properly. The SMCs expressed their willingness to monitor the WASH facilities in schools.

The project activities in these 42 schools ensured that safe, clean and well-functioning toilets and urinals are available for both boys and girls, along with handwashing facilities and menstrual hygiene practices has prevented transmission of communicable diseases and significantly contributed to children’s attendance and learning in schools. Ten disabled-friendly toilets have been constructed in selected schools reflecting requirements and budget constraints. We hope to ensure a disability-friendly toilet in each school in the near future. Under consistent advocacy, the district administration has allocated sanitation workers from the Gram Panchayat to maintain the WASH facilities constructed under the project.

1 A local government area.

2 Anganwadi is a type of rural childcare centre in India. They were started by the Indian government in 1975 as part of the Integrated Child Development Services.

8

Report of the Trustees: year ended 30 June 2022

3. Improved learning-sharing opportunities to showcase work for replication

The project team disseminated the learning from the project to other nearby schools involving the school management committee members, local elected representatives, district education officers, members of self-help group school children etc. Despite the Covid-19 pandemic, district level officers were appraised about the various activities under the AWARE II project. They were all highly appreciative of MARI and Hope for Children’s work toward the development of facilities for children within the schools. All the information, education, and communication (IEC) material and regular updates have been shared with the appropriate authorities at different government levels. This has been extremely well received. Intensive efforts were made to develop 42 schools as learning sites in terms of shared responsibility among Gram Panchayath, School Management Committee, Head of the School and WASH club in ensuring well-functioning toilets. Other schools from the localities were exposed to benefit from these sites and are expected to replicate the good practices.

All of the 15 Pre-school projects have promoted well-functioning Mothers Committees who are practicing appropriate sanitation and hygiene practices and reinforcing the same among their children for their health and safety. Wall paintings, wall writings, self-assessment exercises, thematic group assessment exercises, creative methods etc. were adopted to reinforce the WASH learning and behavioural practices among the children in Primary and High schools which contributed to sustained progress. Hygiene resources such as masks, hand sanitizers, IR thermometers were supplied to prevent the spread of COVID-19 in all the 42 schools. This was critical for the schools in implementing behavioural change and mitigating the spread of COVID-19.

To disseminate best practice delivered under the AWARE II project, MARI has also organised various dissemination workshops including a sustainable strategy document, which will be a guiding document to replicate the learnings of the project. It is crucial that learning is spread amongst schools to improve facilities and the health of the school children and their communities. The project implementation has generated excellent learning and MARI has now developed special expertise in planning and implementing multi-stakeholder led interventions for improving WASH facilities in schools. MARI is keen to work with Hope for Children and other relevant partners to expand this excellent project.

Feedback has been tremendous: the community leaders are delighted that each resident now feels that they are equipped to respond to potential viral threats much more effectively as a direct result of the ongoing project. Children are the WASH teachers within their families and communities – this is a tremendous outcome. Well done MARI!

Kenya

In January 2022 following months of collaboration with the wonderful Aids Orphan charity, Hope for Children formally undertook to support two Early Childhood Development Centres in Kisumu, Kenya. This was in partnership with CIVS (Kenya); an amazing local partner that co-ordinated the development of multiple sites to become community hubs providing multiple services. In May 2022, our CEO visited both projects at the invitation of the local communities. Hope for Children supports the ECDCs to employ local early years staff & cooks, supply resources and provide food. The photo shows the centre at Awach. Hope for Children is delighted to partner with CIVS Kenya and local communities in Ahero. During the next year we hope to provide more resources that further enhance the early years provision. Currently there are around 200 children aged 2-5 years of age

attending at both sites. This represents a significant percentage of all the under 5s in the area, but still there are children on waiting lists. Many of the children are living positively with HIV or are living in a family affected by HIV in some way. Each child needs opportunities to thrive despite their circumstances; the ECDCs demonstrate one of those opportunities. Our CEO was delighted to visit and better understand the set-up of services and collaborations. Parents are very pleased with such early provision for their children to prepare them for school. The first priority of any Hope for Children project is Safeguarding children and vulnerable adults. The team in Kenya embraced training and built upon their already established good practice. This will expand further in the coming year to include parents/carers and the wider community.

9

Report of the Trustees: year ended 30 June 2022

Headteacher Mildred; Ahero

Typical meal provided for lunch Good hygiene on each site

Hope for Children can add value to each centre; the skilled local staff are keen to improve provision with new resources. The local community accesses many services from the one site; this brings local people together sharing life experiences and learning from each other. Hope for Children is proud to work alongside CIVS and the wonderful communities of Ahero.

Sri Lanka

Across Sri Lanka four projects are delivered in partnership with a range of small community-based organisations; in the capital Columbo and rural Buttala. From pre-school education to the provision of specialist equipment and recreational activities for students affected by deafness and blindness; Hope for Children has continued to focus its services on children living in the most disadvantaged communities in urban and rural Sri Lanka.

The economic crisis that began in March 2022 has deepened the need for our support of these very effective programmes. One of our trustees, Geoff Cordell, an expert immersed in international development for many years, visited all 4 projects in January 2022 before the crisis began. He was thoroughly impressed with the warm welcome, the professionalism of all involved and the impact that occurred with relatively small funds in all projects.

Here we see a member of staff supporting in the nursery. The preschool is situated in the grounds of an Elders Home, the only such arrangement that we are aware of. Its aim is to support and help the children of families living in poverty by providing them with preschool education, some limited nutritional supplements, and social skills. This pre-school offers education for children of poor families. Government appointed village headmen recommend the children – though this is not the only route in; their backgrounds are then checked by the Society.

The pre-school promotes positive values of self-respect and

respect for others and personal hygiene. Recruitment is from low income and poorly educated families living nearby, many experiencing one or more of a complex number of issues including indebtedness, drug abuse, sex work, criminality, and imprisonment of a family member. Preschool offers both child and family a respite from one another, an opportunity for children to meet other children outside the home, and to play and to learn in a rich and rewarding environment which prioritises early childhood development.

Lanka Plus is a long-standing valued partner. The bursary project provides financial support to 30 children living positively and 40 Negative children. Thus, there are seventy direct beneficiaries. Additionally, there are eightyone indirect beneficiaries, including parents / carers. The recipient children are from poor families. The impact of HIV/AIDS on their lives has exacerbated their predicament. Most children have only one parent or no parents - many parents/guardians are daily wage earners and families lack a fixed source of income.

10

Report of the Trustees: year ended 30 June 2022

The project emphasises the importance of maintaining proper nutrition for HIV positive children. There is a high tendency of low school attendance due to economic difficulties; Lanka+ aims to mitigate this with a comprehensive suite of support. Hope for Children is proud to work with Lanka+ and their families.

Hope for Children also supports a School for the Blind in Columbo. Children are admitted according to their needs and may come from across the island. The causes of blindness are various, and many children have a series of complex special needs. The government of Sri Lanka funds the majority of the teachers; the Board of Governors pay others. Its work has been hampered by COVID19, specifically four lockdowns in 2 years. One hundred children attend the Blind School, of whom eighty are boarders.

H4C provides support for the visually impaired children with recreational activities such as swimming lessons, chess, carom, guitar, playroom, and an audio centre. Children from the adjoining deaf school also take advantage of the swimming pool.

H4C also funds counselling services for the children, tending to deal with elevated levels of stress, frustration, and occasional anger. Counselling addresses these issues by encouraging them to speak about their feelings. Hope for Children will strive to continue to fund this project with such a valued partner organisation.

The SEM Club delivered by the Wijaya Foundation offers after school tuition to between 90 and 100 adolescent girls and boys in Science, English, and Maths. The purpose is to help children catch up in important subjects and thus improve their life chances. Additionally, the SEM project provides activities such as Chess, Carom, Badminton and Netball.

The children are described by those we spoke to as from poor communities, this being explained as their coming from families without government jobs, i.e., without security of tenure. It would be fair to say that the economic circumstances of the families are insecure, subject to unpredictable employment and market conditions. This project employs a part time coordinator, who works approximately 7 to 8 hours per week, and H4C funds a small stipend to a teacher in each of the three core subjects. The teachers are government trained and employed full time in the educational system.

This project and the partnership with Wijaya Foundation is highly valued.

Uganda

Hope for Children’s team in Uganda (see left: taken in our compound) directly delivers an intensive programme of support to children and families living in Namuwongo slum on the outskirts of Kampala. Our priority children

• Children at extreme risk (such as teenage mothers, HIV+ children)

11

Report of the Trustees: year ended 30 June 2022

Our Walk to School programme (W2S) and Namuwongo Community Projects (NCP) provided children with counselling, practical support for emergency basic needs (e.g. food, rent, healthcare), vocational training, maternal health education, school uniform, equipment and school fees.

Innovative projects have extended our reach to more vulnerable excluded children in Namuwongo. Girls United (addressing sexual and reproductive health of 75 adolescent girls through a sport for development approach) has had to be paused during the post-pandemic lockdowns. Hope intends to re-start the project before the end of 2022.

Under our Empowering Families priority, we have delivered our 3rd tranche of ‘Hope Street Business School’ training to test the effectiveness of the Street Business School entrepreneurial training programme model with local women and unemployed young people in the context of Namuwongo. In this reporting period, we are happy to report Cohort 3 graduated successfully in September 2021 having started their training in March 2021. It is very much in our plans to expand next year as it has been so successful. The team in Uganda has continued to enable all of the most vulnerable families to receive humanitarian aid: food, cooking materials, toiletries etc. This has ensured that our families in Namuwongo did not go hungry for long. This has been such a relief locally. We are immensely proud of the local team making this happen.

In the slum area of Namuwongo, Kampala, all the children on our Walk to School programme were sent home from school in February 2020. We have facilitated various sessions of online tuition where possible. However, in January 2022 all schools fully re-opened and children returned to the classroom. Some children had graduated, some had returned back home to their villages with no means of income in the city. We successfully re-integrated 75 children and young people back into school.

We must also remember the continued toll the pandemic has had on mental health & well-being; we have delivered many Trauma & Wellness sessions and also worked in partnership with the local hospital referring children onto counselling provision. This will be a continued priority next year.

Cohort 3 Street Business School Graduation 23 September 2021

Thank you to our wonderfully committed team in Kampala; you are amazing!

12

Report of the Trustees: year ended 30 June 2022

UK

During this year Hope for Children has started to plan a post-pandemic response in the UK; this is to mitigate the detrimental impact the various lockdowns have had on children’s development. We will be starting a new project during Summer 2022. We will be working in partnership with local Early Years providers to introduce multiple strands of support to improve language and communications of under 5-year-olds. One of these will be to introduce the ‘Dolly Parton Imagination Library’ throughout the Knowsley local authority area. We look forward to sharing our outcomes.

Project Implementation

Hope for Children implements and manages projects directly and in partnership with local, not-for-profit Community-Based Organisations (CBOs) and Non-Governmental Organisations (NGOs) who are uniquely positioned to be the catalyst long-term meaningful change. In 2021/22 we directly implemented our programme of work in Uganda and continued or developed new partnerships to deliver our charitable objectives in Ghana, Kenya, India and Sri Lanka.

Working with and developing the capacity of our grassroots partners is a key strategy for Hope for Children recognising that they are uniquely positioned to understand the issues, context and to implement, innovate and deliver change sustainably for children and their communities. Hope for Children proactively identified partners and works with them to plan, design, budget, project and contract manage programmes for effective implementation and delivery. Hope for Children’s grants policy is to deliver our programme of work through grants to these partner organisations (for project costs, capital expenditure, equipment, salary and operational costs) with agreements which typically last at least 12 months in duration and include formal monitoring reporting and financial accounting requirements.

Hope for Children values its partners’ local knowledge, expertise and vision for long-lasting change across the communities. Partnerships are based on equality, integrity, transparency, accountability and the sharing of best practice. Our rigorous partner selection process and capacity building approach supporting them develop good governance, operational, financial and child safeguarding policies and practices.

The Charity does not accept unsolicited funding applications and does not provide partnership grants to:

13

Report of the Trustees: year ended 30 June 2022

During the next accounting year we will undergo a radical overhaul of our Programmes processes and tools. Hope for Children is very much looking forward to launching this later in 2022.

MONITORING ACHIEVEMENT

Hope for Children is committed to the continued strengthening of its Monitoring, Evaluation and Learning (MEL) processes to ensure the efficient management of its activities and effective reporting on outputs, outcomes, reach and impact of these activities. The Charity utilises the MEL cycle at every stage of project development, implementation and post-project planning. The Charity works through a theory of change model; develops Logistical Frameworks (logframe) for all its programmatic work to plan for and demonstrate the link between a project/programme’s activities (outputs) and achieving the intended results (outcomes). The outputs and outcomes form the key MEL questions and indicators to evidence the progress and change Hope for Children make through their work. The Charity deems children and adults as ‘reached’ if they benefitted from Hope for Children’s intervention regardless of the extent/size of the benefit received – for instance the provision of a school uniform, receipt of micro-credit and membership of a children's club. The Charity recognises that children and adults reached by their programmes might not be experiencing a change or lasting impact on their lives, therefore reach will always be ‘wider’ than impact .

In this accounting period 17,067 children and 3,751 adults benefitted directly and indirectly from Hope for Children’s interventions/activities. The success and impact that the Charity has had on the lives of over 20,818 vulnerable people is entirely down to the relentless support of Hope for Children’s team of staff, trustees, donors, fundraisers, corporate supporters, volunteers and partners who always go the extra mile to make a difference. Hope for Children is immensely grateful for this continued commitment and love of our mission.

Beneficiaries: July 2021 – June 2022

Children
Adults		 Total
Ghana 11,200 56 11,256
India 4,406 1,708 6,114
Kenya 190 418 608
Sri Lanka 392 779 1,171
Uganda 879 790 1,669
TOTALS 17,067 3,751 20,818

Fundraising

It has been a tremendous year of activity! As we navigate our way out of the pandemic, Hope for Children’s supporters have gone from the challenges of lockdown straight into amazing physical challenges for the charity. We have certainly made up for the quiet couple of COVID years; not one but two Marathon des Sables (MdS) events, a London Marathon with record-breaking fundraising, Student fundraising groups back at it with events and treks, as well as a Christmas campaign to fund an entire new UK project. It’s difficult to select just a few moments to highlight, as there have been so many individuals and teams who have gone above and beyond. Hope is immensely grateful for all of this hard work. Here are some of the year’s highlights…

There have been creative fundraising ideas from our Student fundraising groups, such as UCL’s ‘Hitchhike to a House Party’, an individual from Bristol RAG hosting a Jazz night for his Three Peaks Trek, and a Fashion show by the Medical Society at Imperial. Each year Hope is so impressed by the power of student fundraising, and the passion of young people to support our mission. COVID was a huge setback for many, but our students continued to battle and have now managed to achieve their targets and take on their epic challenges. We’re excited to see what the next year brings!

Our ‘Big Give Christmas Challenge’ was a huge success! The target was to raise £7,600 over the campaign week where donations were doubled thanks to our pledgers, including Media I.M. and the Sunny Bunnies, and also our charity champion Four Acre trust. Our wonderful supporters surpassed our target and raised an astounding £10,000 !! The funds raised are for our new UK project, CASPeR, supporting young children in Knowsley, Merseyside, whose language, communications and social skills have been seriously impacted by the pandemic and lockdowns.

14

Report of the Trustees: year ended 30 June 2022

Though there were many amazing members of Team Hope MdS 2021 and 2022, we had to give a special mention to Lauren Gregory. Lauren not only did some incredible fundraising for Hope, and hit her £8,000 target in just one night, with her Charity Ball, but she was also a notable competitor in the MdS 2021. We watched in awe as each day Lauren made more and more progress, eventually resulting with her taking the medal for first British woman in the race. We are so proud of Lauren and have now been even more overjoyed to welcome her as a member of the Board of Trustees and a key mentor to our current and future MdS participants. Our 2022 team were also amazing; as a team they all completed the event, with some placing at a very high level. They collectively fundraised almost £36,000!!!!

Left to Right: Archie, John, Rosie, Patrick and Lauren after the MdS 2022

Photograph by Jon Bromley (MdS photographer)

Adrian May: Winner of the ’Ann Parsons Memorial Trophy’

We were delighted to award the ‘Ann Parsons Memorial Trophy’ to our very own Adrian:

✓ Vice-Chair of our Board of Trustees ✓ regular MdS mentor ✓ long term supporter of Hope for Children

Over the years Adrian has been a huge support to Hope for Children, but this year Hope felt that he deserved more formal recognition for playing such a fundamental role in making the MdS Challenge such a significant success, growing the MdS team and supporting our staff to fulfil their potential. Adrian will also be taking on the London to Paris Cycle with Team Hope in the summer of 2022!

Our immense gratitude Adrian

15

Report of the Trustees: year ended 30 June 2022

Corporate Partnership Awards

Paul Hamilton: Winner of ’Team Hope Award’

Paul Hamilton, COO of Brickability, ran the London Marathon in October raising nearly £26k for Hope; his company, matched every penny! The fantastic team handed over an over a cheque for an amazing £51,806!

A huge thank-you to Paul, his team and his lovely wife Terri who, with this fantastic donation will truly be making a difference to the lives of some of the world’s most vulnerable children. With the creation of the Brickability Group Foundation Paul and his team aren’t stopping there. They are planning many more fundraising events to continue to help those most in need, we are excited to see what the future holds!

Not Actual Size: Winners of ‘Corporate Partner of the Year Award’

Hope wouldn’t be what it is without our corporate partners. This year ‘Not Actual Size’ were awarded ‘Corporate Partner of the Year’. They are not only a joy to work with, also giving a very generous monthly donation, but also go the extra mile on a regular basis to support our team with any marketing needs. Their work is always fantastic, great quality, and delivered with no additional cost to us which is a true gift.

"Working alongside the Hope for Children team to support them in achieving their vision of a world where every child has a happy childhood that prepares them for a positive future, has and continues to be a joyful and rewarding experience which we truly treasure."

(NAS Team)

FINANCIAL REVIEW

Income

The significant impact that we are able to facilitate is only possible thanks to the generous and committed support of our donors, fundraisers, volunteers, corporate partners, charitable trusts and institutional funders. The total income for the year was £632,668; a 16% increase on the previous year. Fundraising continued to be difficult in the challenging economic climate we are operating within. A significant contribution is derived from student treks/challenges and sponsored events such as the London Marathon. All events that were postponed during 2020 - 2021 will take place during the summer of 2022. We are so grateful to the students who showed immense fortitude and patience and will finally undertake their challenges Summer 2022.

We have also retained £505,123 (unrestricted £474,058) to ensure we are more than able to meet the Charity’s reserves policy. This considerable reserve has been allocated to new projects in 2022 - 2023. The majority of the reserve was gifted to Hope in a generous and thoughtful legacy that arrived with us in May 2022. We were obviously unable to expend such a significant amount before year end.

16

Report of the Trustees: year ended 30 June 2022

Expenditure

The total resources expended during the year were £406,277. We have spent £259,757 on charitable activities in supported projects across the world and profoundly impact the lives of over 20,818 children and families . Charitable expenditure decreased this year; many projects remained paused in several locations as local restrictions applied such as schools still closed until January 2022. This has affected our ability to start new projects and continue others. The next accounting period will see a significant increase in charitable spend.

We spent £146,520 on all other fundraising, operating and infrastructure costs. £78,302 was spent on raising funds, a decrease compared to prior years. £69,900 out of total spent in raising funds, was directly attributable to delivering challenges and other fundraising events costs - i.e. such as marathon entry fees, flights, challenge operating costs, event venue hire, etc. A further £31,065 has been retained in restricted funds for commitments to existing charitable activities in the coming year.

Reserves policy

Hope for Children is committed to using its funds for charitable purposes within a reasonable period of time and for those funds not to be retained as capital. The Charity recognises that the needs of children are immediate, and it, therefore, aims to use donor’s funds as soon as is possible. This is balanced against the need for prudent management of the Charity, ensuring sufficient resources are retained to support ongoing commitments, capital for growth and a financial buffer for unexpected variances to the budget. To this end, the Board regularly examines the short and long-term needs and the commitments of Hope for Children and has formulated a reserves policy to meet those needs. Trustees are committed to generating sufficient reserves to support current organisational activities, planned growth and to meet the following requirements:

To this end, Hope for Children aims to maintain unrestricted reserves equivalent to six months’ salaries, overheads, committed fundraising costs and committed unrestricted project expenditure, less six months guaranteed income. The level of unrestricted funds at year end was £474,058; this is sufficient to meet the Charity’s reserves policy target of £140,000. A further sum of £31,065 was carried forward as restricted reserves to be spent as specified by the donors. The total funds of the Charity at the year-end were £505,123. On this basis, the Trustees are of the view that the Charity is a going concern because it continues to be able to meet its obligations as they fall due; on the basis of expected activity during the current year to 30 June 2022 and by reference to initial plans for 2022 - 23, we have evaluated that H4C will continue to be able to meet its obligations for at least that foreseeable future.

Hope for Children’s reserves have been inflated over this accounting period; trustees and staff have significant plans in place to dramatically increase charitable expenditure in the next financial period. The charity benefitted from an extraordinary legacy, in excess of £200,000; this was received in May 2022. New projects and activity could not start immediately; our portfolio of pipeline projects will be initiated from July 2022 to ensure that all funds more than our reserves policy are deployed in priority areas reflecting our mission. We will deepen and expand our work in Uganda, Kenya, India, Sri Lanka, the Philippines and the UK. We will always remain alert to other areas of need.

Investment policy

Hope for Children’s policy is to invest funds that are not required for immediate use in a mixture of short-term and medium-term low risk interest bearing bank deposit accounts, primarily with CAF bank (wholly owned subsidiary of the Charities Aid Foundation) and Metro Bank. Both are regulated by the Financial Services Authority; which is regulated by the Charities Commission. We do not hold endowment funds. Investments in the named accounts continue to remain secure; however, yield is negligible.

Risk management

The Trustees and senior staff identify and review the major risks to which they believe the Charity is exposed to, particularly those related to programmes, finance, fundraising and child safeguarding, on an on-going basis; and work to ensure that appropriate controls are in place to provide reasonable assurance against fraud, negligence, carelessness and error. Risks are discussed at regular Trustee meetings, and a comprehensive risk register is maintained and reviewed annually by members of the Board of Trustees.

Hope for Children also works closely with its partners to deliver an appropriately risk-managed portfolio of activities whilst recognising that some of the work delivered through very small CBOs will naturally have a higher risk profile.

17

Report of the Trustees: year ended 30 June 2022

STRATEGY & PLANS FOR THE FUTURE

Hope for Children continues to strive to provide and enable effective interventions to some of the world’s most overlooked, vulnerable and exploited children – our mission is to be focused on providing for those whom the larger organisations cannot; the welfare of every child matters to us. To this end, over the coming year, the organisation will be conducting a strategic review to ensure its programmes remain relevant, impactful and offer donors good value for money. The future remains positive for Hope for Children; the charity is emerging from the pandemic in a stronger more agile position in which to flourish. Key objectives for the Charity include, to:

The Trustees are confident that the Charity’s future strategy will provide an effective template for organisational stability, growth and delivering ever greater levels of impact to the children and families we support.

STRUCTURE, GOVERNANCE & MANAGEMENT

Hope for Children is a charitable company, incorporated at Companies House on 21 April 2015 and registered with the Charity Commission on 19 May 2015, with a new Memorandum of Association and Articles of Association.

Trustees had been aware for some time that the Charity’s legal structure, as an unincorporated association, was no longer appropriate for the size and scope of the organisation. Thus, the Trustees passed a resolution to ‘incorporate’ by establishing a new charitable company with similar charitable purposes as Hope for Children (unincorporated charity no. 1041258) and to transfer all of the assets and liabilities to the new incorporated entity – Hope for Children (Registered Charity no. 1161729 and Registered Company no. 09553484). The transfer of assets took place at midnight on 30 June 2017.

Directors and Trustees

The Directors of the charitable company (the Charity) are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. The Trustees serving during the accounting period, and on the date the report was approved, were:

1. Helen McMillan Chair re-appointed AGM 1.2.22
2. Amanda Neylon Co-opted 1.2.22
3. Iain Smith Re-elected 1.2.22
4. Emilie Giles Re-election 2022 AGM
5. Adrian May Vice-Chair re-appointed 1.2.22
6. Jenny Phillips Re-election 2022 AGM
7. Julian Skeens Co-opted 1.2.22
8. Geoff Cordell Re-appointed AGM 25.5.21
9. Dee Jethwa Appointed 1.2.22
10. Tekeste Ghebray Tekie Appointed 1.2.22
11. Abby Grewal Appointed 1.2.22, resigned 24.8.22
12. Lauren Gregory Appointed 1.2.22

18

Report of the Trustees: year ended 30 June 2022

Recruitment and appointment of new Trustees

As per the Memorandum of Association and Articles of Association, there shall be a minimum of 3 Trustees and a maximum of 10 Trustees (with 2 supplementary co-opted places at Board discretion). Trustees shall be elected by the Members at the Charity’s Annual General Meeting for a three-year term of office. Retiring Trustees may seek re-election at the end of their term of office, with no limit on the number of consecutive terms of office for which a Trustee may seek re-election. If at any time the number of Trustees falls below the maximum number of Trustees permitted, the Executive Committee may, by resolution passed by a majority of the Trustees of the Charity, co-opt up to two people as Trustees – provided that any such co-opted Trustee shall only hold office until the next Annual General Meeting of the Charity, at which he or she may stand for election.

All Trustees are selected through an open recruitment process, undergoing two interviews with the Chair, other Trustees and the Chief Executive. Trustees are selected based on the skills, experience and expertise they can bring to the charity in areas of governance, accounting, risk management, HR, law, children’s rights and international development.

Induction and training of new Trustees

New Trustees receive a half day induction to prepare them for their duties. Moreover, all Trustees undertake regular training and charity update sessions during away days held twice a year. The aim of the sessions are to ensure that Trustees have an up-to-date knowledge of key areas of the charity’s activities including financial and governance issues, HR, child safeguarding, risk management, programmes and partners.

Organisational structure & staff remuneration

Hope for Children is governed by a Board of Trustees that takes overall responsibility for its work and delegates day to day management decision making to the Chief Executive, with appropriate consultation with the Chair and Treasurer where necessary. Wider issues are taken to the appropriate Committees, of which there are three, and the full Board. The Chief Executive relies on the staff, volunteers, interns, advisors and stakeholders to support the effective running of the organisation.

All Trustees give their time freely and no Trustee remuneration was paid in the year. Details of Trustee expenses and related party transactions are disclosed in note 6 to the accounts. Trustees are required to disclose all relevant interests and register them with the Chief Executive in accordance with the Charity’s Conflict of Interest policy and withdraw from decisions where a conflict of interest arises.

The salary of Hope for Children’s Chief Executive is reviewed annually and normally increased in accordance with average earnings. In view of the nature of the Charity and its commitment to keeping costs low, the Trustees consider that a multiple of up to 3 times the median average salary for UK employees is appropriate for this role; but at this time is not exercised as Hope still recovers from the pandemic years. The remuneration is also benchmarked with international development charities of a similar annual turnover and activity to ensure that the remuneration set is fair and aligned to that paid for a similar role. All salaries are reviewed annually, as per the organisational remuneration policy, and any increase is based on the cost of living increase over the last 12 months and will give consideration to the Consumer Price index movement for the previous year to 30 June. This salary increase is applied to all members of staff and is determined by the Trustees.

The organisational structure of Hope for Children as of 30 June 2022:

The structure will undergo a comprehensive revision in the next accounting period

19

Report of the Trustees: year ended 30 June 2022

REFERENCE & ADMINISTRATIVE INFORMATION

Founder Dr Robert Parsons OBE Chief Executive Julie Davis (from 2.3.2020) Charity Number 1161729 (previously unincorporated charity no. 1041258) Company Number 9553484 Registered Office & 48 High Street, Hemel Hempstead, Principal Address Hertfordshire, HP1 3AF Independent Godfrey Wilson Limited, 5th Floor, Mariner House, 62 Prince Street, examiners Bristol BS1 4QD Principal Bankers CAF Bank Ltd, Kings Hill, West Malling, Kent, ME19 4TA Solicitors IBB Law, Capital Court, 30 Windsor Street, Uxbridge, Middlesex, UB8 1AB

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and the Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the Charity and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The Trustees are members of the Charity but this entitles them only to voting rights. The Trustees have no beneficial interest in the Charity.

20

Report of the Trustees: year ended 30 June 2022

Independent examiners

Godfrey Wilson Limited were re-appointed as independent examiners to the charitable company during the year and have expressed their willingness to continue in that capacity.

Approved by the Executive Committee of Trustees on 16 November 2022 and signed on their behalf by:

A A May

Adrian May

Vice-Chair of Board of Trustees

21

Independent examiner's report

To the trustees of

Hope For Children

I report to the trustees on my examination of the accounts of Hope For Children (the charitable company) for the year ended 30 June 2022, which are set out on pages 22 to 37.

Responsibilities and basis of report

As the trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charitable company's accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the charitable company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

Alison Godfrey

Date: 21 November 2022 Alison Godfrey FCA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

22

Hope For Children

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 30 June 2022

Restricted
Note
£
Income from:
Donations and legacies
3
74,500
Other trading activities
-
Investment income
-
Total income
74,500
Expenditure on:
Raising funds
-
Charitable activities
61,514
Total expenditure
5
61,514
Net income
6
12,986
Transfers between funds
2,700
Net movement in funds
15,686
Reconciliation of funds:
Total funds brought forward
15,379
Total funds carried forward
31,065		 Unrestricted
£
556,613
1,398
157
558,168
146,520
198,243
344,763
213,405
(2,700)
210,705
263,353
474,058		 2022
2021
Total
Total
£
£
631,113
543,954
1,398
792
157
99
632,668
544,845
146,520
158,321
259,757
350,300
406,277
508,621
226,391
36,224
-
-
226,391
36,224
278,732
242,508
505,123
278,732

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 13 to the accounts.

23

Hope For Children

Balance sheet

As at 30 June 2022

Note
Current assets
Debtors
10
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
11
Net assets and net current assets
12
Funds
13
Restricted funds
Unrestricted funds:
General funds
Total charity funds		 £
5,359
535,662
541,021
(35,898)		 2022
£
505,123
31,065
474,058
505,123		 2021
£
23,054
304,045
327,099
(48,367)
278,732
15,379
263,353
278,732

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477(2), and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for:

These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the trustees on 16 November 2022 and signed on their behalf by

A A May

Adrian May - Trustee

24

Hope For Children

Statement of cash flows

For the year ended 30 June 2022

Cash used in operating activities:
Net movement in funds
Adjustments for:
Dividends, interest and rents from investments
Decrease in debtors
Decrease in creditors
Net cash used in operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Net cash provided by / (used in) investing activities
Increase / (decrease) in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2022
£
226,391
(157)
17,695
(12,469)
231,460
157
157
231,617
304,045
535,662		 2021
£
36,224
(99)
4,674
(45,115)
(4,316)
99
99
(4,217)
308,262
304,045

The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.

25

Hope For Children

Notes to the financial statements

For the year ended 30 June 2022

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)- (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Hope For Children meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Subsidiary undertaking

Hope For Children International Limited is a registered non-governmental organisation in Uganda. It is audited locally and files appropriate returns within Uganda. Hope For Children International Limited is a wholly controlled subsidiary of Hope For Children (UK). The trustees have opted not to prepare consolidated accounts on the basis of immateriality, in application of statutory instrument 2008/629 regulation 19. In the period to 30 June 2022, the subsidiary made a deficit of £12,878 (2021: surplus of £10,458). At 30 June 2022, Hope For Children Uganda had tangible fixed assets of £1,512 (2021: £2,759), current assets of £4,566 (2021: £15,772) and current liabilities of £2,703 (2021: £2,077), resulting in net assets of £3,375 (2021: £16,453).

c) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

d) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

26

Hope For Children

Notes to the financial statements

For the year ended 30 June 2022

1. Accounting policies (continued)

d) Income

Challenge event income is recognised as a donation on receipt as unconditional entitlement is met on receipt.

Income from other fundraising activities is accounted for in the financial year in which the event takes place. Income is deferred as appropriate.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

e) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

f) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Costs of raising funds consists of fundraising expenses, payroll giving commission, challenge costs, costs of goods sold, and costs of fundraising events. Expenditure for fundraising events is accounted for in the financial year in which the event takes place and is deferred as appropriate at year end. At the balance sheet date, the charity makes an accrual for challenge events expenditure of the total costs of each place booked on a future challenge at the time when the participant has raised sufficient costs to cover the costs of their place.

Charitable activities comprises all the expenditure directly related to meeting the objectives of the charity. It includes grants made, governance costs and an apportionment of support costs.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

27

Hope For Children

Notes to the financial statements

For the year ended 30 June 2022

1. Accounting policies (continued)

g) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. Governance costs are allocated to charitable activities in full. Support costs are allocated between raising funds and charitable activities on the basis of staff costs. The overall percentage allocations are as follows:

2022 2021
Raising funds 41.6% 31.8%
Charitable activities 58.4% 68.2%

h) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life.

Items of equipment are capitalised where the purchase price exceeds £1,000.

i) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

l) Financial instruments

The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

m) Pension costs

The company operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

28

Hope For Children

Notes to the financial statements

For the year ended 30 June 2022

1. Accounting policies (continued)

n) Foreign currency transactions

Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the year end. Exchange differences are taken to the Statement of Financial Activities.

o) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

There are no key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.

2. Statement of financial activities: prior year comparatives

Income from:
Donations and legacies
Other trading activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net expenditure and net movement in funds		 Restricted
£
£
118,647
425,307
-
792
-
99
118,647
426,198
-
158,321
151,606
198,694
151,606
357,015
(32,959)
69,183
Unrestricted		 2021
Total
£
543,954
792
99
544,845
158,321
350,300
508,621
36,224

29

Hope For Children

Notes to the financial statements

For the year ended 30 June 2022

3. Donations and legacies

Donations
Legacies
Grants
Challenges
Membership subscriptions
Total donations and legacies
Prior period comparative:
Donations
Gifts in kind
Grants
Challenges
Membership subscriptions
Total donations and legacies		 Restricted
£
£
29,516
197,308
-
211,008
44,984
-
-
148,027
-
270
74,500
556,613
Restricted
£
£
11,337
206,634
-
82,220
107,310
21,174
-
115,219
-
60
118,647
425,307
Unrestricted
Unrestricted		 2022
Total
£
226,824
211,008
44,984
148,027
270
631,113
2021
Total
£
217,971
82,220
128,484
115,219
60
543,954

4. Government grants

In the current year, the charitable company received no government grants. In the prior year, the charitable company received government grants, defined as funding from the Foreign, Commonwealth and Development Office (formerly DFID), Dacorum Borough Council and from HMRC under the Coronavirus Job Retention Scheme to fund charitable activities. The total value of such grants in the period ending 30 June 2021 was £66,536. There were no unfulfilled conditions or contingencies attaching to these grants.

30

Hope For Children

Notes to the financial statements

For the year ended 30 June 2022

5. Total expenditure

Total expenditure
Staff costs (note 7)
Grants payable (note 8)
Other direct programme costs
Challenge event costs
Fundraising expenses
Printing and stationery
Office premises costs
Insurance
Consultancy
Sundry expenses
Independent examination / audit
Legal and professional fees
Sub-total
Allocation of support costs
Allocation of governance costs
Total expenditure		 Raising funds
£
-
-
-
69,900
8,402
-
-
-
-
-
-
-
78,302
68,218
-
146,520		 Charitable
activities
£
-
151,493
9,686
-
-
-
-
-
-
-
-
-
161,179
95,578
3,000
259,757		 Governance
costs
£
-
-
-
-
-
-
-
-
-
-
3,000
-
3,000
-
(3,000)
-		 Support costs
£
124,942
-
-
-
-
178
15,219
1,624
325
2,982
-
18,526
163,796
(163,796)
-
-		 2022 Total
£
124,942
151,493
9,686
69,900
8,402
178
15,219
1,624
325
2,982
3,000
18,526
406,277
-
-
406,277

31

Hope For Children

Notes to the financial statements

For the year ended 30 June 2022

5.
Total expenditure
Prior year comparative
Staff costs (note 7)
Grants payable (note 8)
Other direct programme costs
Challenge event costs
Fundraising expenses
Printing and stationery
Office premises costs
Insurance
Consultancy
Sundry expenses
Independent examination / audit
Legal and professional fees
Trustee indemnity insurance
Sub-total
Allocation of support costs
Allocation of governance costs
Total expenditure		 Raising funds
£
-
-
-
83,587
6,683
-
-
-
-
-
-
-
-
90,270
68,051
-
158,321		 Charitable
activities
£
-
188,189
7,660
-
-
-
-
-
-
-
-
-
-
195,849
145,744
8,707
350,300		 Governance
costs
£
-
-
-
-
-
-
-
-
-
-
7,634
-
1,073
8,707
-
(8,707)
-		 Support costs
£
140,816
-
-
-
-
7
21,331
1,652
36,455
3,874
-
9,660
-
213,795
(213,795)
-
-		 2021 Total
£
140,816
188,189
7,660
83,587
6,683
7
21,331
1,652
36,455
3,874
7,634
9,660
1,073
508,621
-
-
508,621

32

Hope For Children

Notes to the financial statements

For the year ended 30 June 2022

6. Net movement in funds

This is stated after charging:

Trustees' remuneration
Trustees' indemnity insurance
Trustees' reimbursed expenses
Independent examiners' remuneration:
▪Independent examination (incl VAT)		 2022
£
Nil
Nil
Nil
3,000		 2021
£
Nil
1,073
Nil
4,200

Trustees' reimbursed expenses in the prior year relates to 1 trustee who was reimbursed for travel expenses.

7. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2022
£
115,138
6,349
3,455
124,942		 2021
£
131,049
5,915
3,852
140,816

No employee earned more than £60,000 during the current or prior year.

The key management personnel of the charitable company comprise the Trustees, Chief Executive Officer and Finance Officer / Manager. The total employee benefits of the key management personnel were £71,460 (2021: £92,744).

Total redundancy and termination costs recognised as expenditure during the year were £nil (2021: statutory redundancy costs of £5,248 were accrued).

Average head count 2022
No.
6		 2021
No.
5

33

Hope For Children

Notes to the financial statements

For the year ended 30 June 2022

8. Grants payable

Hope for Children Uganda
RAINS - Ghana
MARI - India
CVIS - Kenya
Lanka Plus
Other recipients of non-material institutional grants		 2022
2021
£
£
109,624
95,828
2,700
39,323
19,458
44,047
10,123
-
4,472
-
5,116
8,991
151,493
188,189

All grants payable in the current and prior periods were payable to institutions.

9. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

10. Debtors

Prepayments
Grants receivable
Accrued income		 2022
2021
£
£
4,584
1,547
-
6,200
775
15,307
5,359
23,054

11. Creditors : amounts due within 1 year

Accruals
Other creditors		 2022
2021
£
£
35,320
47,863
578
504
35,898
48,367

34

Hope For Children

Notes to the financial statements

For the year ended 30 June 2022

12. Analysis of net assets between funds

Analysis of net assets between funds
Current assets
Current liabilities
Net assets at 30 June 2022
Prior period comparative
Current assets
Current liabilities
Net assets at 30 June 2021		 £
31,065
-
31,065
£
16,379
(1,000)
15,379
Restricted
funds
Restricted
funds		 £
509,956
(35,898)
474,058
£
310,720
(47,367)
263,353
Unrestricted
funds
Unrestricted
funds		 Total
funds
£
541,021
(35,898)
505,123
Total funds
£
327,099
(48,367)
278,732

35

Hope For Children

Notes to the financial statements

For the year ended 30 June 2022

13. Movements in funds

Restricted funds
Ghana
India
Kenya
Nepal
Philippines
Uganda
UK CASPeR Knowsley
Asia
Other countries
Total restricted funds
Unrestricted funds
General funds
Total funds		 At 1 July
2021
£
-
6,700
-
42
1,522
-
615
2,072
4,428
15,379
263,353
278,732		 Income
£
-
23,963
21,020
1,934
1,300
17,987
8,176
120
-
74,500
558,168
632,668		 £
(2,700)
(25,112)
(10,123)
(1,935)
(1,672)
(17,780)
-
(2,192)
-
(61,514)
(344,763)
(406,277)
Expenditure		 Transfers
£
2,700
-
-
-
-
-
-
-
2,700
(2,700)
-		 £
-
5,551
10,897
41
1,150
207
8,791
-
4,428
At 30 June
2022
31,065
474,058
505,123

Purposes of restricted funds

Ghana

To support our work in Ghana:

India

To support our work in India:

36

Hope For Children

Notes to the financial statements

For the year ended 30 June 2022

13. Movements in funds (continued) Purposes of restricted funds (continued)

Nepal

We remain in discussions with our partners in Nepal to re-invigorate our work. This reporting period we supported during severe weather conditions.

Philippines

Our work in the Philippines:

Kenya

We work with our partner CIVS (Kenya):

Uganda

We continue to have a dedicated Hope team located in Kampala servicing the needs of the Namuwongo community. This includes:

UK CASPeR Knowsley

This focuses activity in the Merseyside area in the northwest. The project responds to the increased need for young children to experience focused resources to nurture their communication and language skills. This is an exciting progression for the Hope for Children team. August 2022 will see the first tranche of children recruited. We will be delighted to report the progress on this project in next year’s Annual Report.

Asia

To support our programmes in India, Philippines and Sri Lanka as above.

Other countries

To deliver projects that support our programmatic themes of education, healthcare, child rights and livelihoods.

37

Hope For Children

Notes to the financial statements

For the year ended 30 June 2022

13. Movements in funds (continued)
Prior period comparative
At 1 July
2020
£
Restricted funds
Ghana
22,163
India
4,597
Nepal
42
Philippines
122
Sri Lanka
110
Uganda
2,768
UK
615
Asia
13,493
Other countries
4,428
Total restricted funds
48,338
Unrestricted funds
General funds
194,170
Total funds
242,508		 Income
£
55,362
49,948
-
1,400
120
11,817
-
-
-
118,647
426,198
544,845		 £
(77,525)
(47,845)
-
-
(230)
(14,585)
-
(11,421)
-
(151,606)
(357,015)
(508,621)
Expenditure		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-		 £
-
6,700
42
1,522
-
-
615
2,072
4,428
At 30 June
2021
15,379
263,353
278,732

14. Related party transactions

There were no related party transactions during the year (2021: none).

38