Company no. 09553484 Charity no. 1161729
Hope For Children Report and Unaudited Financial Statements
Year Ended 31 March 2025
Hope For Children
Contents
For The Year Ended 31 March 2025
| For The Year Ended 31 March 2025 | |
|---|---|
| Page | |
| Report of the Trustees | |
| Chairman's Statement | 1 |
| Objects and Strategic Direction | 2 |
| Aims and Objectives | 2 |
| Activities and Achievements | 3 |
| Financial Review | 8 |
| Structure, Governance and Management | 9 |
| Reference and Administrative Details | 10 |
| Statement of Responsibilities of Trustees | 11 |
| Independent Examiners’ Report | 12 |
| Statement of Financial Activities | 14 |
| Balance Sheet | 15 |
| Notes to the Financial Statements | 16 |
Hope For Children
Report of the trustees'
For the year ended 31 March 2025
MESSAGE FROM OUR CHAIR
Dear supporters,
You may remember that in late 2023 the boards of Hope for Children and Chance for Childhood agreed to merge the two charities. The two organisations’ mission and vision were very closely aligned and by coming together we aimed to increase efficiency allowing us to help even more vulnerable children and their families. In the early part of 2024, the first stage of this was completed, and then the real work began!
Our year has been devoted to the complex process of fully merging and integrating Hope for Children with Chance for Childhood at every level, and at the end of November 2024 the final documents were signed, ready for the legal process to be completed on 31 December 2024.
Our team in Kampala, Uganda has been developed and supported by Chance for Childhood’s East African team, providing invaluable input and guidance not only through the merger but also in implementing new systems and processes. This has allowed us to further improve the life-changing support we give to numerous families and children in the informal community of Namuwongo.
The newly merged organisation has continued to support the early development and feeding programmes in Ahero and Awach, Kenya as well as our projects in Sri Lanka.
Our UK based fundraising team has been fully integrated with Chance for Childhood’s team, with both learning from each other generating great focus and energy.
The complex detail of combining the two organisations’ systems has been diligently undertaken by the senior management team, delivering far better efficiency and effectiveness. We extend sincere thanks to the entire team at Chance for Childhood for leading and delivering this.
On 25 February, I and Vice Chair, Adrian May, were delighted to be formally elected to the Chance for Childhood Board, completing the merger at every level. We will work diligently to continue the legacy of Hope’s founder, Dr Bob Parsons, whose philosophy and drive has always been our inspiration.
We are so grateful for the continued engagement of our loyal supporters, without whom none of this would have been possible. Thank you. I hope that you will continue your invaluable support through this exciting new chapter as we continue to create lasting change for children who need us the most.
Helen McMillan Chair – Hope for Children
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Hope For Children
Report of the trustees'
For the year ended 31 March 2025
The Trustees are pleased to present their annual report and the independently examined financial statements for the 12 months starting 1 April 2024 and ending 31 March 2025.
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). On 31 December 2024, the merger between Hope for Children and Chance for Childhood was completed, with Hope for Children’s assets transferring to Chance for Childhood.
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:
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Raise awareness of children’s rights
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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;
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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;
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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;
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Enabling families to secure sustainable livelihoods 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 selfesteem; and
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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.
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Hope For Children
Report of the trustees'
For the year ended 31 March 2025
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.
The Trustees are pleased to report that activities will continue within Chance for Childhood, following completion of the merger on 31 December 2024.
HOPE FOR CHILDREN’S ACHIEVEMENTS AND PERFORMANCE (1ST APRIL 2024 TO 31ST MARCH 2025)
UGANDA PROJECTS
Our dedicated Hope for Children team based in Uganda is continuing to deliver an intensive programme of support for children and families living in Namuwongo, a slum settlement on the outskirts of the capital, Kampala. Working with the community to identify and protect the needs of Namuwongo’s most vulnerable children, the team delivers the following projects:
Walk 2 School:
Established in 2008 to ensure children got to school safely, the project aims to:
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Improve quality of life by providing access to quality education for critically vulnerable children in Namuwongo who have never been to school, regardless of their age at the time enrolment;
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Support the children holistically, helping them stay in school by ensuring that all their basic needs are provided for through their families, to reduce incidences of dropout and missing school; and
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Provide for each child the materials to ensure that they finish secondary education (senior secondary level 6), or the equivalent for those that choose to redirect to vocational training after senior secondary level 4.
The project has supported 180 children overall, and in 2024 we worked with 52 students. By December 2024, 7 students had finished secondary 6 and/or graduated from vocational skilling, and starting January 2025, 45 students are continuing on the programme; the numbers are broken down as follows:
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11 students at the vocational skilling level;
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30 students at secondary level; and
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2 learners in primary level 3 and 6.
Literacy and Lights:
Launched in January 2024, the Literacy & Lights project builds on Hope for Children's 16 years of community work. Recognising the gaps in education access, the project tackles two key issues with the aim of reaching 690 children overall:
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Out-of-school children (aged 3-12): Aimed at 405 children, the project offers literacy classes and educational resources to improve their literacy and numeracy skills and potentially reintegrate them into formal education; and
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School-going children (aged 12-18): Targeting 285 children, the project provides access to learning materials and support to enhance their educational attainment, reduce drop-out rates, and improve their overall attitude towards school.
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Hope For Children
Report of the trustees'
For the year ended 31 March 2025
Additionally, the project distributes solar-powered lights to ensure children can continue studying at home after dark.
Girls United:
The Girls United vs Teenage Pregnancy project addresses the risks of teenage pregnancy and HIV infection, through football training and play, alongside mentoring and support from social workers and counsellors. Girls benefit from life skills sessions on key issues, with a heavy focus on sexual and reproductive health and rights, giving girls the skills and confidence needed to live a happy and productive adult life.
Girls United vs Teenage Pregnancy further addresses the need for sexual health and rights education, health services and support, through football training alongside mentoring and life skills sessions. The project aims to reduce the incidence of teenage pregnancy among the participants, via increased empowerment, sexual and reproductive education, and knowledge of their rights. It also aims to support the development of skills, including football skills via training from qualified coaches, but also transferable life skills like time management, goal setting, communication, and problemsolving. The final aim is to achieve a reduction in risky behaviours such as substance abuse due to structured support and mentoring.
The project provides a safe space for girls who would otherwise be vulnerable in the community. In Uganda, 56% of all children suffer multiple deprivations, and for children in households of 3 or more the figure is higher than 60%. During this reporting period we worked directly with 65 girls.
Trauma and Wellness Project:
The Trauma and Wellness Project focuses on addressing mental health issues and promoting overall well-being, particularly in communities affected by conflict, violence, natural disasters, or other traumatic events. Many of the families we work with have no secure regular incomes and struggle to meet the basic essentials of food, shelter, healthcare and clothing, with conservative estimates of 40% of people living on less than $1 a day, and the reality likely to be much higher.
This project offers counselling services, support groups, mindfulness workshops, art therapy sessions, and other interventions designed to help individuals and communities cope with trauma, manage stress, and build resilience.
By prioritising mental health and wellness, this project seeks to facilitate healing and recovery, foster social cohesion, and prevent long-term psychological impacts. In Hope for Children’s experience during the last 16 years of direct work within Namuwongo (and the wider national statistics), levels of teenage pregnancy are high – which can lead directly to family conflicts and often running away, leaving girls with no secure home or means to provide for themselves, making them even more vulnerable to abuse and susceptible to risky behaviors.
During their transition to adolescence and adulthood children face challenges, and for those in the slum environment these challenges and pressures are magnified by extreme poverty. COVID-19 has escalated these challenges and increasing feelings of helplessness and despair, leaving children and their parents at a loss without hope and with majority battling feelings of depression and mental illness.
Delivering the Trauma and Wellness project in the community has a range of outcomes and impacts, both immediate and long-term. These outcomes and impacts are significant in addressing the mental health and well-being of individuals and the overall community.
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Hope For Children
Report of the trustees'
For the year ended 31 March 2025
The overall objectives for the project are to:
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Reduce the prevalence and severity of trauma symptoms and improve mental well-being and emotional resilience;
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Enhance social support networks and community cohesion and increase access to mental health services and resources; and
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Empower participants to advocate for mental health awareness and support.
This intervention has directly reached 1,080 children and young adults through the Walk to School, Girls United, and Literacy & Lights projects combined. We have also provided community resilience support for 1,334 participants indirectly.
- Namuwongo Community Project Welfare Programme:
The Welfare Project, formerly Namuwongo Community Project (NCP), was launched to address the ever-increasing needs of the community. The Welfare programme is an umbrella for all the activities Hope for Children carries out in the community of Namuwongo, Kisugu, Bukasa and the children that have been resettled across the country.
The Welfare programme focuses on identifying children, families and youth who are most in need of comprehensive, family-oriented support within current projects. The key selection criterion used for beneficiaries are:
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Vulnerability status, prioritising child-headed households where children are the primary caregivers and breadwinners, often due to the loss of parents or neglect;
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Orphans and vulnerable children who have lost one or both parents; and
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● Families in extreme poverty with families unable to meet basic needs, and children at risk of exploitation. The programme also focuses on household structure and dynamics involving dysfunctional family settings and unstable guardianship, among others.
It has been decided that from April 2025 onwards, the activities that take place as part of the Welfare programme and Trauma and Wellness project will be folded into the existing projects; Walk to School, Girls United and Literacy and Lights.
SRI LANKA PROJECTS
Living Positively programme:
In partnership with Lanka Plus, the Living Positively Project provides essential financial assistance to children impacted by HIV/AIDS. These children often come from deeply disadvantaged families and communities, with many having lost a parent or relying on elderly relatives with limited income. Our project offers bursaries to address their health, nutrition, and education needs, fostering a chance for a healthy and happy childhood.
Between July 2024 – December 2024 the project directly supported 54 children (32 boys and 22 girls). The project is having a positive impact in the community, with a growing number of children successfully completing their education and pursuing employment or further studies. It has supported 120 children in total so far.
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Hope For Children
Report of the trustees'
For the year ended 31 March 2025
Ceylon School for the Blind
The School for the Blind was established in Ratmalana in 1912 and was a pioneer in providing free education to the students with visual impairments in the area. The school provides its students with similar opportunities at traditional education institutions, including access to the same academic curriculum and extra / co-curricular/vocational programs. Students are prepared for the Ordinary Level Examination each year, which many pass. Many of our students come from a lower socioeconomic background. Most of the parents are uneducated and lacking the ability to guide their children or help them constructively with their education, so the school is hugely important to this community.
Play room
The children continue to use the play room and facilities provided (Carom boards, soft toys and educational equipment, CD players). The children relax and enjoy themselves with the variety of activities such as listening to audio books and music, playing the game of carom, cuddling up with a soft toy or enjoying a fun activity using the educational equipment.
Swimming
Swimming is an excellent recreational/competitive sport for children who are blind or visually impaired. While there are many health benefits such as building endurance, muscle strength and cardiovascular fitness, this sport helps them gain orientation and mobility skills, which are vital for the visually impaired. Swimming also helps them relax. Therefore the swimming program conducted for the blind children is of immense value. Having our own pool, which was also built by the funds given by Hope for Children, makes a big difference in the cost involved. We only pay the coach and for the maintenance of the pool. Many children from both schools, the School for the Deaf and the School for the Blind, are enrolled in this program. We have swimming lessons every Tuesday and Thursday for different groups.
Taking the swimming program a little higher, we organised the Squad Practice for a few students who have demonstrated eagerness and ability. We hired different coaches and booked a standard pool outside the school. We had squad practice twice a week. The program proved to be a great success. They took part in their first swimming meet and performed better than expected. Unfortunately, due to insufficient funds, we have had to pause the squad practice since January.
Chess program
There are many benefits to blind chess. It enhances focus, visualisation skills, and memory as they have to keep track mentally of all pieces and moves without the aid of a physical board. The children also get to sharpen their problem solving and predicting skills along with their tactile and psychomotor skills.
Blind Cricket program
Cricket is another sport that is great for staying active and healthy. It helps to improve their physical fitness and improve confidence, while also boosting social skills and teamwork. Nearly all the boys from ages 12 – 20 take part in this program. The students had the opportunity to play a few friendly cricket matches giving them the wonderful opportunity for social interaction. Even though we had to pause this program for a few months, due to the unavailability of a coach, it is now back on track. We have engaged the services of two coaches and one of them is a blind coach. A few of our students who were in this program have joined the Sri Lankan blind cricket team and the present ones hope to do so in the future.
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Hope For Children
Report of the trustees'
For the year ended 31 March 2025
Eastern Dancing for Girls
Dancing is a wonderful art form for people who are blind, providing opportunities for physical activity, creativity and social connection. Blind individuals can learn to dance by replying on their sense of touch, hearing and strong awareness of their body in a space. It improves orientation and mobility skills. They learn to rely on sound, touch, and verbal instruction to understand movements and rhythm, rather than visual observation. Most of the girls in grades 6 to 11 take part in this program. They have been able to perform outside functions, enabling them to boost their self-confidence.
Choir program
This is the program in which the majority of the students take part. We started the choir because of the many benefits singing offers to our blind students. Most of them have good voices and they enjoy the time spend on choir practices. It is believed that singing offers emotional support, improves mood, and promotes relaxation – while helping with learning and memory. Singing also improves diction and communication skills. This aspect benefits our kids in their English language learning, improving their language skills. It also develops their listening skills. Singing is a powerful tool for enhancing the quality of life for blind individuals, providing them with emotional, cognitive, social and functional benefits.
The school choir sings in the school, and often outside of the school too. The School Annual Carol Service is the main function they take part in, and it is an event many outsiders attend and enjoy. The School for the Blind is planning a concert of music and dancing in August to showcases the talents of our visually impaired students.
Nelumnika Perera, School Principal: “The success of the above programs have been possible by the support extended by your wonderful organisation. We are so grateful for the partnership we’ve had with Hope for the last so many years. All the programs funded by Hope have greatly benefitted the School for the Blind, enriching the lives of our students, both past and present, taking to new heights.”
Moratuwa Social Service Society Project
The Moratuwa Social Service Society runs the Surdhashan preschool, providing early-childhood education and social development for pupils from families living in extreme poverty. The programme supplies milk/yoghurt, lunch, books and uniforms to the students, while also covering some operational costs of the preschool. Children attending the school are regularly weighed and monitored for malnutrition, as many come from families with limited access to nutritious food. The project aims to give them the foundation they need for emotional growth and educational development.
Activities carried out during the reporting period included:
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A growth monitoring clinic, where a doctor weighed and measured all of the children attending the school. The assessment revealed that all of the children are within the specified weight and height range for their age. This clinic is conducted quarterly so will continue to evaluate the pupils.;
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Storytelling time: story sessions are held to enhance children’s listening skills and foster their creativity and imagination.J333;
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Children’s Day celebrations: a local donor provided shoes for the children, and funds were credited to secure bank accounts for them which will be held until they turn 18; and
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Christmas celebrations: celebrations took place on 20 December 2024 at the school, and it was a joyous day where children performed Christmas carols and there was a surprise visit from Santa Claus, who handed out presents to the children.
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Hope For Children
Report of the trustees'
For the year ended 31 March 2025
KENYA
Early childhood development programme:
In Kisumu County’s Ahero and Awach regions, the lives of 178 vulnerable children aged 3–7 were significantly improved through our Early Childhood Development services. The program focused on three main objectives: providing pre-primary education to HIV/AIDS orphans and vulnerable children, preparing them for entry into government primary schools, and meeting their nutritional needs through a feeding program. Holistic child development was delivered by nurturing lifelong skills such as adaptability, innovation, communication, and problem-solving.
Daily nutritious meals including breakfast, lunch, and treated water were provided, greatly supporting the children’s health and academic readiness. A total of 29 children successfully graduated and transitioned into grade one in public primary schools. Strict child protection and safeguarding policies were upheld, ensuring that no cases of abuse were reported and that community awareness around child safety was promoted. Recognizing that food remains a major need in rural kindergartens, we continued to invest in meal programs to promote healthy growth and learning.
In addition to food supplies, non-food items were also provided to support learning and school events like graduation. Teacher salaries and the administration of ECD facilities were also supported by Hope for Children funding, enabling the smooth and sustainable delivery of services.
UK PROJECT
Shared Library Project:
Our UK partner, Home-Start Knowsley, provide support to children and families living in poverty within the Knowsley local authority in Merseyside in the north of England. Our previous Dolly Parton Imagination Library project ended on 31st March 2024, but we continued our support for people in the area using the remaining restricted funds with the new Shared Library Project. This project involved:
- Offering story time sessions to the children of the centre’s service users; and 2. A shared library for our service users.
FINANCIAL REVIEW
Income
The significant impact that we have been able to facilitate has only possible thanks to the generous and committed support of our donors, fundraisers, volunteers, corporate partners, charitable trusts and foundations.
The total income for the year was £159,531, with a significant contribution derived from student challenges and sponsored events. The prior year’s reserve has been partially utilised during 2024/25 on various projects; the remaining funds are allocated to ongoing Hope for Children projects under Chance for Childhood in 2025/26.
Expenditure
The total resources expended during the year were £239,591. We have spent £151,598 on charitable activities in supported projects across the world which profoundly impact the lives of children, their families and communities.
We spent £87,993 on raising funds. £25,109 out of the total spent in raising funds, was directly attributable to delivering challenges and other fundraising events costs - such as entry fees, flights, challenge operating costs, event venue hire, etc.
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Hope For Children
Report of the trustees'
For the year ended 31 March 2025
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. It is the Board’s duty to examine the short and long-term needs and commitments of the charity, and it relies on a reserves policy to meet those needs during the period. Hope for Children’s aim during the year was to maintain unrestricted reserves equivalent to six months’ unrestricted expenditure, less six months guaranteed income.
On 31 December 2024 the balances on funds were transferred, along with its ongoing activities, to Chance for Childhood. The total amount transferred in this manner was £125,367.
Following the merger with Chance for Childhood during the prior period, and the transfer of the charity's assets to Chance for Childhood during the year, it is the trustees' current intention to wind up the charity in the following period.
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. On 31 December 2024, the merger between Hope for Children and Chance for Childhood was completed, with Hope for Children’s assets transferring to Chance for Childhood.
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. Following the merger with Chance for Childhood on 29 February 2024, three Trustees of Chance for Childhood were appointed to the Board, with 3 existing Trustees of the charity remaining on the Board and all remaining Trustees of the charity resigning on this date. The Trustees serving during the accounting period, and on the date the report was approved, were:
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Helen McMillan – Chair – reappointed AGM 8.12.22
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Adrian May Vice Chair – reappointed 8.12.22
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Zeta Sear – appointed 19.7.23
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Nicoletta Gopsill-Piccolrovazzi – appointed 29.2.24
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Richard Edwards – appointed 29.2.24
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Elizabeth Ntege – appointed 29.2.24
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). 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.
All Trustees are selected through an open recruitment process and 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.
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Hope For Children
Report of the trustees'
For the year ended 31 March 2025
Induction and training of new Trustees
New Trustees ordinarily receive a structured half-day induction to prepare them for their governance responsibilities. Under normal circumstances, all Trustees participate in regular training and receive updates on the charity’s activities during bi-annual away days. These sessions are designed to ensure Trustees maintain current knowledge across key areas of the charity’s operations, including financial management, governance, human resources, child safeguarding, risk management, and programme delivery. However, during the merger period, due to exceptional circumstances, the standard onboarding process and bi-annual away days were not followed. Instead, newly appointed Trustees were provided with ad hoc training and support to ensure they were adequately equipped to fulfil their roles.
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.
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 the notes 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 the 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.
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. This salary increase is applied to all members of staff and is determined by the Trustees.
REFERENCE & ADMINISTRATIVE INFORMATION Founder: Dr Robert Parsons OBE Chief Executive Officer: Anna-mai Andrews (until 31.04.2025) Ven Nyamondo (from 01.05.2025) Charity Number: 1161729 (previously unincorporated charity no. 1041258) Company Number: 09553484 Registered Office: c/o CAD, 48 High Street, Hemel Hempstead, Hertfordshire, HP1 3AF Independent Examiners: Godfrey Wilson Limited, 5th Floor, Mariner House, 62 Prince Street, Bristol, BS1 4QD
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Hope For Children
Report of the trustees'
For the year ended 31 March 2025
Principal Bankers: CAF Bank Ltd, Kings Hill, West Malling, Kent, ME19 4TA
Solicitors: IBB Law, 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:
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Select suitable accounting policies and then apply them consistently;
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Observe the methods and principles in the Charities SORP;
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Make judgements and accounting estimates that are reasonable and prudent;
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State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation
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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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.
Approved by the Executive Committee of Trustees on 15 July 2025 and signed on their behalf by:
Helen McMillan Chair of Board of Trustees
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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 period ended 31 March 2025, which are set out on pages 14 to 27.
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
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:
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(1) accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or
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(2) the accounts do not accord with those records; or
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(3) the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
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(4) the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Attention is drawn to the fact that the charity has merged with another charity, Chance for Childhood (charity no. 1013587). On 29 February 2024, Chance for Childhood became the sole member of Hope For Children. On 31 December 2024 the merger finalised and all of Hope for Children's assets and liabilities, along with its ongoing activities, were transferred to Chance for Childhood. The trustees' current intention is to dissolve Hope for Children within the next 12 months, and as such these accounts have been prepared on a basis other than going concern.
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Independent examiner's report
To the trustees of
Hope For Children
In all other respects, 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: 15 July 2025 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
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Hope For Children
Statement of financial activities (incorporating an income and expenditure account)
For the year ended 31 March 2025
| Restricted Note £ Income from: Donations and legacies 3 11,131 Investment income - Total income 11,131 Expenditure on: Raising funds - Charitable activities 31,424 Total expenditure 5 31,424 Net expenditure 6 (20,293) Extraordinary item 14 - Net movement in funds (20,293) Reconciliation of funds: Total funds brought forward 20,293 Total funds carried forward - |
Unrestricted £ 145,839 2,561 148,400 87,993 120,174 208,167 (59,767) (125,367) (185,134) 185,134 - |
12 months to 31 March 2025 Total £ 156,970 2,561 159,531 87,993 151,598 239,591 (80,060) (125,367) (205,427) 205,427 - |
9 months to 31 March 2024 Total £ 318,747 3,141 |
|---|---|---|---|
| 321,888 | |||
| 121,832 375,345 |
|||
| 497,177 | |||
| (175,289) - |
|||
| (175,289) 380,716 |
|||
| 205,427 |
Although Hope for Children will be dissolved in the next 12 months, its activites will be continued by Chance for Childhood, consequently, 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.
14
Hope For Children
Balance sheet
As at 31 March 2025
| As at 31 March 2025 | |||
|---|---|---|---|
| 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 |
£ - - - - |
31 March 2025 £ - - - - |
31 March 2024 £ 7,811 220,283 |
| 228,094 (22,667) |
|||
| 205,427 | |||
| 20,293 185,134 |
|||
| 205,427 |
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 period by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.
The directors acknowledge their responsibilities for:
-
(i) ensuring that the Company keeps proper accounting records which comply with section 386 of the Act; and
-
(ii) preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of section 393, and which otherwise comply with the requirements of the Act relating to financial statements, so far as applicable to the company.
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 15 July 2025 and signed on their behalf by
Helen McMillan - Trustee
15
Hope For Children
Notes to the financial statements
For the year ended 31 March 2025
1. Accounting policies
a) Basis of preparation and general information
Hope For Children is a charitable company limited by guarantee registered in England and Wales. The registered office address is 48 High Street, Hemel Hempstead, Hertfordshire, HP1 3AF.
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. Up until the date of completion of the merger (see note 1c) of 31 December 2024, based on draft figures, the subsidiary made a deficit of £32,407 (9 months to 31 March 2024: surplus of £48,148). At 31 December 2024, Hope For Children Uganda had tangible fixed assets of £1,504 (2024: £4,593), current assets of £25,552 (2024: £48,071) and current liabilities of £2,721 (2024: £837), resulting in net assets of £24,335.
c) Going concern basis of accounting
The charity has merged with another charity, Chance for Childhood. On 29 February 2024 Chance for Childhood became the sole member of the charity and the merger completed on 31 December 2024, resulting in the transfer of all of Hope for Children's assets, liabilities and ongoing activities. The trustees plan to dissolve Hope for Children within the next 12 months, and as such these accounts have been prepared on a basis other than 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.
16
Hope For Children
Notes to the financial statements
For the year ended 31 March 2025
1. Accounting policies (continued)
d) Income (continued)
- 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.
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.
e) 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.
f) 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.
g) 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.
17
Hope For Children
Notes to the financial statements
For the year ended 31 March 2025
1. Accounting policies (continued)
h) 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:
| 12 months | 9 months | |
|---|---|---|
| to 31 March | to 31 March | |
| 2025 | 2024 | |
| Raising funds | 55.8% | 40.0% |
| Charitable activities | 44.2% | 60.0% |
i) 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 £500.
j) 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.
k) 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.
l) 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.
m) 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.
n) 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.
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Hope For Children
Notes to the financial statements
For the year ended 31 March 2025
1. Accounting policies (continued)
o) 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.
p) 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.
The key source of estimation or uncertainty that has a significant effect on the amounts recognised in the financial statements is accrued legacy income, which is included within debtors - see note 1(d) above.
2. Statement of financial activities: prior year comparatives
| Income from: Donations and legacies Investments Total income Expenditure on: Raising funds Charitable activities Total expenditure Net income / (expenditure) and net movement in funds |
Restricted £ £ 51,179 267,568 - 3,141 51,179 270,709 - 121,832 44,678 330,667 44,678 452,499 6,501 (181,790) Unrestricted |
2024 Total £ 318,747 3,141 9 months to 31 March |
|---|---|---|
| 321,888 | ||
| 121,832 375,345 |
||
| 497,177 | ||
| (175,289) |
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Hope For Children
Notes to the financial statements
For the year ended 31 March 2025
3. Donations and legacies
| Donations Legacies Grants Challenges Total donations and legacies Prior period comparative: Donations Gifts in kind - marketing Legacies Grants Challenges Membership subscriptions Total donations and legacies |
2025 Restricted Total £ £ £ 11,131 57,957 69,088 - 1,197 1,197 - 1,500 1,500 - 85,185 85,185 11,131 145,839 156,970 2024 Restricted Total £ £ £ 19,220 110,749 129,969 - 12,312 12,312 - 75,631 75,631 31,959 2,129 34,088 - 66,457 66,457 - 290 290 51,179 267,568 318,747 Unrestricted Unrestricted to 31 March 12 months to 31 March 9 months |
2025 Restricted Total £ £ £ 11,131 57,957 69,088 - 1,197 1,197 - 1,500 1,500 - 85,185 85,185 11,131 145,839 156,970 2024 Restricted Total £ £ £ 19,220 110,749 129,969 - 12,312 12,312 - 75,631 75,631 31,959 2,129 34,088 - 66,457 66,457 - 290 290 51,179 267,568 318,747 Unrestricted Unrestricted to 31 March 12 months to 31 March 9 months |
|---|---|---|
| 156,970 | ||
| 2024 Total £ 129,969 12,312 75,631 34,088 66,457 290 to 31 March 9 months |
||
| 318,747 |
4. Government grants
The charitable company received no government grants during the current or prior year.
20
Hope For Children
Notes to the financial statements
For the year ended 31 March 2025
5. Total expenditure
| Total expenditure | |||||
|---|---|---|---|---|---|
| Staff costs (note 7) Management fees Grants payable (note 8) 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 £ - - - 11,861 13,248 - - - - - - - 25,109 62,884 - 87,993 |
Charitable activities £ - - 98,073 - - - - - - - - - 98,073 49,805 3,720 151,598 |
Governance costs £ - - - - - - - - - - 3,720 - 3,720 (3,720) - |
Support costs £ 3,641 86,605 - - - 88 5,925 182 9,333 719 - 6,196 112,689 (112,689) - - |
12 months to 31 March 2025 Total £ 3,641 86,605 98,073 11,861 13,248 88 5,925 182 9,333 719 3,720 6,196 |
| 239,591 - - |
|||||
| 239,591 |
As part of the merger agreement, from May 2024 Chance for Childhood took on the charity's administration and management functions. Staff costs incurred undertaking this responsibility have been recharged to Hope for Children and are disclosed as management fees above.
21
Hope For Children
Notes to the financial statements
For the year ended 31 March 2025
5. Total expenditure
| Prior period comparative Staff costs (note 7) Management fees 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 Legal and professional fees Sub-total Allocation of support costs Allocation of governance costs Total expenditure |
Raising funds £ - - - - 31,323 28,871 - - - - - - - 60,194 61,638 - 121,832 |
Charitable activities £ - - 264,982 8,206 - - - - - 6,295 - - - 279,483 92,322 3,540 375,345 |
Governance costs £ - - - - - - - - - - - 3,540 - 3,540 - (3,540) - |
Support costs £ 57,056 5,256 - - - - 236 9,814 1,143 64,793 3,153 - 12,509 153,960 (153,960) - - |
9 months to 31 March 2024 Total £ 57,056 5,256 264,982 8,206 31,323 28,871 236 9,814 1,143 71,088 3,153 3,540 12,509 |
|---|---|---|---|---|---|
| 497,177 - - |
|||||
| 497,177 |
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Hope For Children
Notes to the financial statements
For the year ended 31 March 2025
6. Net movement in funds
This is stated after charging:
| Trustees' remuneration Trustees' reimbursed expenses Independent examiners' remuneration: Independent examination (excluding VAT) |
2025 £ Nil Nil 3,100 12 months to 31 March |
2024 £ Nil 3,585 3,000 9 months to 31 March |
|---|---|---|
No trustees were reimbursed expenses during the reporting period (2024: 2 trustees for travel and accomodation).
7. Staff costs and numbers
Staff costs were as follows:
| Salaries and wages Social security costs Pension costs |
2025 £ 3,551 - 90 3,641 12 months to 31 March |
2024 £ 53,756 1,847 1,453 9 months to 31 March |
|---|---|---|
| 57,056 |
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 £1,661 (2024: £34,857).
| Average head count | 2025 No. 1 to 31 March 12 months |
2024 No. 4 to 31 March 9 months |
|---|---|---|
23
Hope For Children
Notes to the financial statements
For the year ended 31 March 2025
8. Grants payable
| Hope for Children Uganda CVIS - Kenya MENCAFEP Dollywood Foundation UK Lanka Plus Home-Start Knowsley Moratuwa Social Service Society School for the Blind Pangarap Foundation Other recipients of non-material institutional grants |
2025 2024 £ £ 64,956 190,406 22,245 29,563 - 21,243 - 6,767 2,458 4,657 - 4,138 8,413 3,000 - 2,643 - 2,250 - 315 98,073 264,982 to 31 March to 31 March 12 months 9 months |
|---|---|
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 Accrued income |
2025 £ - - - At 31 March |
2024 £ 4,128 3,683 At 31 March |
|---|---|---|
| 7,811 |
24
Hope For Children
Notes to the financial statements
For the year ended 31 March 2025
11. Creditors : amounts due within 1 year
| Creditors : amounts due within 1 year | ||
|---|---|---|
| Intercompany creditor Accruals Other creditors |
2025 £ - - - - At 31 March |
2024 £ 5,256 17,242 169 At 31 March |
| 22,667 |
12. Analysis of net assets between funds
| Current assets Current liabilities Net assets at 31 March 2025 Prior period comparative Current assets Current liabilities Net assets at 31 March 2024 |
£ - - - £ 20,293 - 20,293 Restricted funds Restricted funds |
£ - - - £ 207,801 (22,667) 185,134 Unrestricted funds Unrestricted funds |
Total funds £ - - |
|---|---|---|---|
| - | |||
| Total funds £ 228,094 (22,667) |
|||
| 205,427 |
25
Hope For Children
Notes to the financial statements
For the year ended 31 March 2025
13. Movements in funds
| Movements in funds | |||||
|---|---|---|---|---|---|
| Restricted funds Uganda Total restricted funds Unrestricted funds General funds Total funds |
At 1 April 2024 £ 20,293 20,293 185,134 205,427 |
Income £ 11,131 11,131 148,400 159,531 |
£ (31,424) (31,424) (333,534) (364,958) Expenditure |
Transfers between funds £ - - - - |
£ - At 31 March 2025 |
| - | |||||
| - | |||||
| - |
Purposes of restricted funds
Uganda
We continue to have a dedicated Hope team located in Kampala servicing the needs of the Namuwongo community. This includes:
-
Walk 2 School - funding children and young people through their primary and secondary phase education;
-
Mental-health provision for children and young people to support their well-being;
-
• Welfare provision for the children living in the most vulnerable circumstances (such as child headed families);
-
Girls United – a girls football team with many supporting aspects such as well-being/nutrition with sexual health & rights featuring strongly; and
-
Literacy & Lights – Launched in January 2024, recognising the gaps in education access, the project tackles two key issues with the aim of reaching 690 children to improve performance and retention rate of children who are attending school, engage children who are not currently in school to gain access to education, and creating a positive mindset shift and behavioural change towards literacy for all students and their family members. Providing families with solar lights and training to enable reading and studying after sunset.
26
Hope For Children
Notes to the financial statements
For the year ended 31 March 2025
13. Movements in funds (continued)
| Prior period comparative Restricted funds Philippines Uganda UK CASPeR Knowsley Total restricted funds Unrestricted funds General funds Total funds |
At 1 July 2023 £ 2,220 - 11,572 13,792 366,924 380,716 |
Income £ 30 51,149 - 51,179 270,709 321,888 |
£ (2,250) (30,856) (11,572) (44,678) (452,499) (497,177) Expenditure |
Transfers between funds £ - - - - - - |
£ - 20,293 - At 31 March 2024 |
|---|---|---|---|---|---|
| 20,293 | |||||
| 185,134 | |||||
| 205,427 |
14. Related party transactions
On 31 December 2024 the charity transferred its outstanding assets and liabilities along with its ongoing activities to Chance for Childhood. The total amount transferred in this manner was £125,367, this is disclosed as an extraordinary item within the year. No amounts were outstanding at the end of the period (2023: £5,256 was owed to Chance for Childhood).
Management fees of £86,605 (2024: £5,256) were charged to the charity during the period by Chance for Childhood, the sole member of charity with effect from 29 February 2024.
Details of grants payable to Hope for Children Uganda, a wholly owned subsidiary of the charity, are included in note 8 to the accounts.
15. Post balance sheet events
Following the merger with Chance for Childhood during the prior period, and the transfer of the charity's assets to Chance for Childhood during the year, it is the trustees' current intention to wind up the charity in the following period.
27