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2025-03-31-accounts

REGISTERED CHARITY NUMBER: 1163036

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025

for Ukraine Charity

Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA

Ukraine Charity

Contents of the Financial Statements for the Year Ended 31 March 2025

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 13

Ukraine Charity

Report of the Trustees for the Year Ended 31 March 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

The objectives of Ukraine Charity are:

1) the advancement of education:

(a) in Ukrainian history, language and culture in the UK and in Ukraine;

(b) in the legal rights and entitlements of citizens of Ukraine;

(c) by providing and assisting in the provision of resources and facilities for education, in particular, but not exclusively for, children in schools and orphanages in Ukraine;

(2) the advancement of health of people in Ukraine; and

(3) the relief of those in need because of ill health, disability, financial hardship or other disadvantage.

This year presented significant challenges for Ukraine Charity, with total donations declining compared to the previous period. Economic uncertainty, changing donor priorities, and increased competition for donations created a difficult environment. Despite these pressures, the team worked diligently to maintain income at the highest level possible. We delivered a range of fundraising events, reinforced relationships with existing partners, established new partnerships, and strengthened engagement with donors through regular and transparent communication.

Between April 2024 and March 2025, Ukraine Charity raised approximately £200,000, marking a decrease from the previous year's income of £350,000. During the same period, around £190,000 was allocated to various charity projects, a reduction from the £500,000 spent in the previous year. Administrative expenses remained modest at approximately £15,000.

Ukraine Charity has a long-standing commitment to supporting children and disadvantaged families in Ukraine with around 25% of charities funds allocated to the initiative. This reporting year, as in the previous year, the charity prioritised emergency medical and humanitarian aid for those affected by the ongoing war against Ukraine and the resulting humanitarian crisis. Overall, 60% of the charity's funds were directed towards this effort. The remaining funds going towards supporting women and vulnerable people in the communities affected by the war.

During the reporting year Ukraine Charity supported more than 40 projects. As in the previous year, these initiatives included the procurement of essential first-aid supplies, medicines, medical equipment, ambulances, and evacuation vehicles, alongside support for a range of humanitarian projects aligned with the charity’s objectives and commitment. The charity continued to prioritise collaboration with its trusted, long-standing partners, building on many years of effective cooperation. This approach ensured that resources were allocated to partners with established relationships with Ukraine Charity, maximising impact and supporting consistent delivery of aid.

Ukraine Charity continued to deliver and support a range of fundraising and cultural events, which were instrumental in increasing the charity’s visibility and strengthening community engagement. These events not only generated vital funds but also deepened connections with supporters, while demonstrating Ukraine’s rich culture and the resilience of its people.

Our dedicated core team of trustees and volunteers would like to express our sincere gratitude for the generous support and trust we received from our donors, supporters, partners, businesses, and the British public at large. Thanks to all your contributions, Ukraine Charity was able to make our joint significant positive impact towards Ukraine’s continued fight for freedom, providing a much-needed aid to those in need.

In the year ahead, Ukraine Charity aims to expand its partnerships and launch new fundraising events to increase income and ensure more funds are directed toward its vital charitable projects.

Page 1

Ukraine Charity

Report of the Trustees for the Year Ended 31 March 2025

OBJECTIVES AND ACTIVITIES Public benefit

The trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding what activities the charity should undertake. The trustees consider that they have acted in the public benefit.

Fund-raising standards information

Ukraine Charity did not engage any individuals or organisations to carry out fundraising activities on its behalf, including professional fundraisers or commercial participators.

Additionally, neither the charity nor any representatives acting on its behalf were obligated to comply with any voluntary schemes or standards for regulating fundraising activities, and as such, no details regarding such schemes or standards are applicable to the charity's fundraising activities.

ACHIEVEMENTS AND PERFORMANCE

Between 1 April 2024 and 31 March 2025, we directed £192,774 to charity projects, mostly focusing on purchases of life-saving medical supplies and equipment as well as humanitarian aid.

Ukraine Charity’s charitable spending was on the following categories of projects:

FINANCIAL REVIEW

Financial Position

The total amount of funds as at 31 March 2025 was £156,904.

Ukraine Charity activated fundraising for humanitarian crisis appeal via various charitable platforms and was able to raise significant funds from supporters. The majority of donations were received via online platforms. In addition, Ukraine Charity obtained several large donations from larger charities and businesses. The top funding sources of Ukraine Charity were:

Reserves Policy

The trustees' objective is to maintain a cash reserve of at least £100,000 to cover both the charity's regular activities and any unforeseen expenses that may arise if the situation in Ukraine changes.

Ukraine Charity has experienced a decrease in donations compared to the previous period. If this trend continues, the trustees may consider lowering the reserve and scaling down donations to certain projects.

FUTURE PLANS

As long as the Russian aggression against Ukraine continues, the charity remains committed to continue supporting the most urgent humanitarian relief projects in the country. The charity will continue its focus on supporting educational projects for children and young adults, recognising the importance of education in building a better future for Ukraine.

Ukraine Charity continues to primarily rely on the work of unpaid trustees and volunteers to fundraise and provide humanitarian aid for people in Ukraine. Individual paid contractors are involved on an ad-hoc and project basis.

Page 2

Ukraine Charity

Report of the Trustees for the Year Ended 31 March 2025

Governing Document

Ukraine Charity is a Charitable Incorporated Organisation operating based on the constitution dated 22 June 2015, as amended on 26 July 2017.

Recruitment and Appointment of New Trustees

Trustees of Ukraine Charity are appointed and existing trustees are reappointed by a resolution of the trustees of Ukraine Charity who hold the position at the relevant date.

Organisational Structure

----- Start of picture text -----
[UKRAINE ]
CHARITY
[Meeting of ]
Charity
Trustees
Nataliya [Oleksii Serb, ] Artem [Iryna Zeldes Le ]
Romanovych, Trustee Shyrkozhukho, Broussois,
Trustee Trustee Trustee
[4-5 Volunteers]
----- End of picture text -----*

Ukraine Charity is managed by the trustees. Ukraine Charity was managed by four trustees until August 2024. *Iryna Zeldes Le Broussois has resigned from the role of trustee in August 5, 2024 when her term ended. Since August 5, 2025 Ukraine Charity is managed by three trustees.

The decisions are taken by the trustees either at a meeting of the charity trustees or by email. Four to five volunteers regularly participate in the work of Ukraine Charity and assist trustees in fundraising, managing projects and other work of Ukraine Charity.

Induction and Training of New Trustees

Induction and training of new trustees is governed by the constitution of Ukraine Charity.

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Page 3

Ukraine Charity

Report of the Trustees for the Year Ended 31 March 2025

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1163036

Principal address 124 City Road London EC1V 2NX

Trustees during the reporting year

N Romanovych A Shyrkozhukhov O Serb I Zeldes Le Broussois (until August 5, 2024)

Independent Examiner

James Gare FCA DChA Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA

22.01.2026 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ O Serb - Trustee

Page 4

Independent Examiner's Report to the Trustees of Ukraine Charity

Independent examiner's report to the trustees of Ukraine Charity

I report to the charity trustees on my examination of the accounts of Ukraine Charity (the Trust) for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the 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:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

James Gare FCA DChA

The Institute of Chartered Accountants in England and Wales

Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA

Date: .............................................

Page 5

Ukraine Charity

Statement of Financial Activities

for the Year Ended 31 March 2025

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
160,334
Other trading activities
4
14,015
Investment income
5
915
Total
175,264
EXPENDITURE ON
Raising funds
23,126
Charitable activities
6
Project funding
182,116
Total
205,242
NET INCOME/(EXPENDITURE)
(29,978)
RECONCILIATION OF FUNDS
Total funds brought forward
186,882
TOTAL FUNDS CARRIED FORWARD
156,904
Restricted
funds
£
1,735
23,725
-
25,460
-
25,460
25,460
-
-
-
2025
Total
funds
£
162,069
37,740
915
200,724
23,126
207,576
230,702
(29,978)
186,882
156,904
2024
Total
funds
£
316,350
28,965
1,213
346,528
2,715
525,254
527,969
(181,441)
368,323
186,882

The notes form part of these financial statements

Page 6

Ukraine Charity

Balance Sheet 31 March 2025

Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
11
323
Cash at bank
178,415
178,738
CREDITORS
Amounts falling due within one year
12
(21,834)
NET CURRENT ASSETS
156,904
TOTAL ASSETS LESS CURRENT LIABILITIES
156,904
NET ASSETS
156,904
FUNDS
13
Unrestricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
-
-
-
-
-
2025
Total
funds
£
323
178,415
178,738
(21,834)
156,904
156,904
156,904
156,904
156,904
2024
Total
funds
£
325
222,169
222,494
(35,612)
186,882
186,882
186,882
186,882
186,882

The financial statements were approved by the Board of Trustees and authorised for issue on 22.01.2026 ............................................. and were signed on its behalf by:

............................................. O Serb - Trustee

The notes form part of these financial statements

Page 7

Ukraine Charity

Notes to the Financial Statements for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Ukraine charity is a Charitable Incorporated Organisation registered with Charity Commission for England and Wales. The registered office address, nature of the charity's operations and principal activities can be found in the Trustees' Report.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest pound.

There are no significant areas of judgements or key sources of estimation uncertainty.

The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

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.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Page 8

continued...

Ukraine Charity

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

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.

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.

Creditors and provisions

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.

Financial instruments

The charity 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 measured at amortised cost using the effective interest method

3. DONATIONS AND LEGACIES

Unrestricted
funds
£
Donations
160,334
4.
OTHER TRADING ACTIVITIES
Unrestricted
funds
£
Fundraising events
14,015
5.
INVESTMENT INCOME
Unrestricted
funds
£
Deposit account interest
915
6.
CHARITABLE ACTIVITIES COSTS
Project funding
Restricted
funds
£
1,735
Restricted
funds
£
23,725
Restricted
funds
£
-
Grant
funding of
activities
(see note
7)
£
192,774

Page 9

continued...

Ukraine Charity

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

7. GRANTS PAYABLE

Project funding
Project category
Women and vulnerable people
Children and young people
Emergency response
2025
£
192,774
2025
33,761
47,693
111,320
192,774
2024
£
505,926
2024
52,391
48,205
405,330
505,926

8. SUPPORT COSTS

Governance
Management
costs
£
£
Project funding
12,051
2,751
Support costs, included in the above, are as follows:
2025
Project
funding

£
PR, Marketing & Website
3,845
Administrative costs
8,121
Bank charges
85
Accountancy and Independent examination
2,751
14,802
Totals
£
14,802
2024
Total
activities
£
7,450
9,424
54
2,400
19,328

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

1 trustee was reimbursed travel expenses totalling £55 during the year ended 31 March 2025 (2024: 3 trustees were reimbursed travel expenses totalling £1,369).

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
267,444
Other trading activities
28,965
Investment income
1,213
Total
297,622
EXPENDITURE ON
Raising funds
2,715
Charitable activities
Project funding
476,348
Total
479,063
Restricted
funds
£
48,906
-
-
48,906
-
48,906
48,906
Total
funds
£
316,350
28,965
1,213
346,528
2,715
525,254
527,969

Page 10

continued...

Ukraine Charity

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted
Total
fund funds funds
£ £ £
NET INCOME/(EXPENDITURE) (181,441) - (181,441)
RECONCILIATION OF FUNDS
Total funds brought forward 368,323 - 368,323
TOTAL FUNDS CARRIED FORWARD 186,882 - 186,882
11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Other debtors 323 325
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Accrued expenses 21,834 35,612
13. MOVEMENT IN FUNDS
Net
movement At
At 1.4.24 in funds 31.3.25
£ £ £
Unrestricted funds
General fund 186,882 (29,978) 156,904
TOTAL FUNDS 186,882 (29,978) 156,904
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 175,264 (205,242) (29,978)
Restricted funds
Emergency response - corporate donation 1,825 (1,825) -
Fundraising Concert in Support of
Ukrainian Superhumans Centre 8,622 (8,622) -
Auction and Dinner for Ukraine 15,013 (15,013) -
25,460 (25,460) -
TOTAL FUNDS 200,724 (230,702) (29,978)

Page 11

continued...

Ukraine Charity

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.4.23
£
Unrestricted funds
General fund
368,323
TOTAL FUNDS
368,323
Comparative net movement in funds, included in the above are as follows:
Net
movement
in funds
£
(181,441)
(181,441)
At
31.3.24
£
186,882
186,882
Unrestricted funds
General fund
Restricted funds
For medical aid and tourniquets
City of Goodness
Humanitarian relief for those affected by
flooding
For Ambulance
For rescue vehicles
Para Swimmers
For Orphans
TOTAL FUNDS
Incoming
resources
£
297,622
16,102
1,216
9,195
20,334
573
61
1,425
48,906
346,528
Resources
Movement
expended
in funds
£
£
(479,063)
(181,441)
(16,102)
-
(1,216)
-
(9,195)
-
(20,334)
-
(573)
-
(61)
-
(1,425)
-
(48,906)
-
(527,969)
(181,441)

City of Goodness - funds donated to supporting the orphanage in western Ukraine

For Ambulance - funds donated to buy and send ambulances to Ukraine

For rescue vehicles - funds donated to send rescue vehicles to Ukraine

For medical aids and tourniquet's - funds donated to purchase medical aids and tourniquet's

Para Swimmers - funds donated to support the Kyiv Region para swimming and para triathlon school

Humanitarian relief for those affected by flooding - funds donated for Humanitarian relief for those affected by flooding in Southern Ukraine

For Orphans - funds donated for "Successful Start" to help graduate orphans to prepare for independent adulthood

Emergency response - corporate donation

Fundraising Concert in Support of Ukrainian Superhumans Centre

Auction and Dinner for Ukraine

Page 12

continued...

Ukraine Charity

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

Page 13