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2025-12-31-accounts

Charity number: 1163642

HOPE HEALTH ACTION

Trustees' Report and Financial Statements

For the Year Ended 31 December 2025

HOPE HEALTH ACTION

Contents

Page
Reference and Administrative Details 1
Chairman's statement 2
Trustees' Report 3
Independent Auditor’s Report 11
Statement of Financial Activities 14
Balance Sheet 15
Statement of Cash Flows 16
Notes to the Financial Statements 17

HOPE HEALTH ACTION

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS

FOR THE YEAR ENDED 31 DECEMBER 2025

Trustees Mr J Battersby (appointed 24 March 2025), Chairman * Mr C Horner (resigned 8 December 2025), previous Chairman * Mr S Kephart, Treasurer Ms H V Bennett, Secretary Ms I Cumming-Bruce (resigned 1 May 2025) Dr E Hadlow Ms C Lubale-Buluba (appointed 5 May 2025) Mr S Odunfa (appointed 29 July 2025) Mr J E Persson Mr G Wilde (resigned 16 July 2025) * Mr C Horner was Chairman of the Board of Trustees during the year, including at the Trustees’ meeting on 8 December 2025, after which Mr J Battersby assumed the position of Chairman. Charity registered number 1163642 Registered office 25 Coney Hill Road West Wickham Kent BR4 9BU Chief executive officer Mr C Hill MBE Independent auditor Goldwins Limited 75 Maygrove Road London NW6 2EG Bankers HSBC West Wickham Kent BR4 ONS

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TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

HOPE HEALTH ACTION

On behalf of the Trustees and our incredible teams around the world, I am delighted to present Hope Health Action's 2025 Annual Report and Accounts.

Twenty years ago, the Make Poverty History campaign inspired millions to believe that this generation could be the first to finally bring an end to extreme poverty around the world. It was at that moment that Hope Health Action was founded, born from a conviction that the call of Jesus to love others as we’d wish to be loved should be expressed through practical action for those living in the world's most vulnerable communities.

Yet, twenty years on from those founding years, 2025 served as a sobering reminder that the fight against extreme poverty is far from over. Unprecedented reductions in international aid created enormous challenges. In Haiti, vital maternal and infant health services faced imminent closure, while in Uganda severe cuts to refugee food rations contributed to a sharp rise in acute malnutrition. Yet in the face of such challenges, we witnessed extraordinary resilience, partnership and generosity from our team, supporters and partners.

In Haiti, we celebrated a significant milestone with the opening of our Oxygen Generation Plant. For much of the year it has been the only provider of medical-grade oxygen across northern Haiti, producing over 2,300 cylinders of life-saving oxygen for newborns, emergency surgeries and critically ill patients. We also responded swiftly to critical aid cuts that threatened a vital maternal and child health programme. Working alongside local partners to keep this service open, we’ve enabled life-saving care to continue for thousands of mothers and babies.

Across East Africa, our teams continued to serve with remarkable dedication. In Uganda, in the face of rising malnutrition, your response to our emergency appeal enabled two containers of Plumpy'Nut therapeutic food to be secured, providing life-saving treatment for more than 3,400 children suffering from severe acute malnutrition. In South Sudan, we celebrated another important milestone, as we established a permanent Disability Centre in Kajo-Keji, creating the first dedicated rehabilitation facility of its kind in the region.

None of this would have been possible without the incredible faithfulness of our supporters, churches, trusts and partners. We have been humbled by every act of generosity, from major gifts to countless fundraising efforts, including a remarkable team who completed an ultra 24-hour, 100km walk, raising over £20,000. At a time when many feared hope was fading, your compassion demonstrated that together we can continue changing lives.

As we look ahead, the challenges remain significant, but so too does our confidence in God's provision. Twenty years after Make Poverty History, our mission remains unchanged: to continue providing life-saving health and disability care to the world’s most vulnerable. On behalf of the Trustees, our staff, volunteers and above all, the communities we are privileged to serve, thank you for your continued prayers, partnership and generosity.

Yours faithfully

John Battersby

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HOPE HEALTH ACTION

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees present their annual report together with the audited financial statements of the Charity for the year ended 31 December 2025. The Trustees confirm that the annual report and financial statements of the Charity comply with the current statutory requirements and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

HHA VISION, MISSION AND VALUES

a. VISION

Inspired by the call of Jesus – to love others as we wish to be loved – our vision is a world free from injustice, made up of inclusive, resilient communities that value the dignity and health of every person.

b. MISSION

Our mission is to empower local communities to provide fair and equal access to life-saving health and disability care for the world’s most vulnerable, without discrimination.

c. VALUES We share hope. We pursue justice. We work with humility and love. We are passionate. We dare to dream.

d. OUR APPROACH

We live in a world with stark health and disability inequalities, where the most marginalised are often left behind. We work passionately to provide sustainable, long-term solutions that restore hope, share love, and empower communities.

WE LOVE RADICALLY: As a Christian Charity, we strive to give everyone the love we believe they deserve. That means taking bold actions and stepping out in faith to reach the people who may otherwise be overlooked.

WE EMPOWER: Sustainable projects should be locally-led and should involve the people they are serving – which is why our in-country teams are almost entirely made up of locals, and include people with disabilities, refugees, and internally displaced people.

WE COLLABORATE: We foster partnerships with local and international organisations that have experience, expertise and connections, with the aim of facilitating knowledge-sharing and increasing the efficiency and effectiveness of our programmes.

WE BUILD CAPACITY: We invest in infrastructure and technology, provide training for our staff and beneficiaries, and work with our local teams to develop processes to improve efficiency – all with the aim of building long-term local capacity in the communities we work in.

WE ADVOCATE: We strongly believe that everyone has the right to a dignified, healthy, hopeful life, free from discrimination – and we pursue this vision by educating, improving understanding, and reducing stigma.

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HOPE HEALTH ACTION

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

ACHIEVEMENTS AND PERFORMANCE

a. ACTIVITIES

The following updates share the incredible impact of Hope Health Action’s global teams in 2025:

HAITI

As highlighted in the Chairman's Report, 2025 was another extraordinarily challenging year for Haiti. The country continued to face one of the most severe humanitarian crises in its history, with escalating violence in the south driving thousands of families northwards, placing immense pressure on already stretched health services. At the same time, significant international aid cuts resulted in the closure or reduction of many essential programmes, making reliable healthcare increasingly difficult to access for the country's most vulnerable people.

Despite these challenges, thanks to our amazing supporters and God’s faithfulness, 2025 was a hugely significant year for Hope Health Action in Haiti. In February, we celebrated the opening of our long-awaited Oxygen Generation Plant, kindly funded by Guernsey Overseas Aid & Development Commission. For much of the year, it remained the only provider of medical-grade oxygen across northern Haiti, producing 2,387 cylinders of life-saving oxygen to support fragile newborns, emergency surgeries, trauma care and critically ill patients across the region, supporting over 20 health facilities. This landmark development has transformed access to one of healthcare's most basic but essential resources, strengthening hospitals and saving countless lives.

Alongside this, sudden international aid cuts threatened the closure of a vital maternal and infant health programme serving one of Cap-Haïtien's poorest communities. Working alongside local partners including the Haitian Ministry of Health and Konbit Sante, and thanks to the flexibility and support of J&K Wonderland Foundation, we were able to step in and ensure services continued, protecting a programme that provided more than 6,400 antenatal consultations, supported over 800 expectant mothers through antenatal groups, delivered more than 700 postnatal home visits and ensured over 1,680 children received their routine vaccinations. Additionally, we were able to provide funding for life-saving medicines to those families in need. At a time when many organisations were withdrawing, this partnership ensured vulnerable mothers, babies and young children continued receiving life-saving care close to home.

Our disability services also reached an exciting new chapter during 2025. Maison de Grace, our respite centre for children and young adults, continued to thrive, supported by several generous trusts and foundations, as well as our amazing community of regular donors. This year, our team also hosted the annual Night to Shine event, sponsored by The Tim Tebow Foundation, which celebrates those individuals in the community with special needs. In addition, thanks to the amazing on-going partnerships with the Swiss Paraplegic Foundation and Haiti Rehab Schweiz, as well as a new collaboration with Barnabas Aid, Grace Rehabilitation Centre completed its first full year of operation. It has become firmly established as the only specialist spinal cord injury rehabilitation centre in northern Haiti, delivering over 2,400 physiotherapy sessions and importing 1,496 wheelchairs for distribution, thanks to Free Wheelchair Mission and Walkabout Foundation. Our centre also focused on education, hosting interns in the fields of psychology, physiotherapy and nursing. As part of our rehab programme, we were excited to launch our new Community-based Rehabilitation (CBR) team, a long-held vision that now enables care to reach far beyond our centre walls. Through home visits, caregiver support, disability inclusion activities, pastoral care and partnerships with local churches, schools and communities, the team is ensuring rehabilitation continues long after patients return home. During the year, our team conducted 217 home visits, recruited and trained four new CBR staff, and reached more than 2,450 people through disability inclusion activities, laying strong foundations for more inclusive communities across northern Haiti. Finally, in response to the growing need for basic health services, HHA launched a small regional health clinic to serve the most vulnerable in the community.

After much prayerful consideration, as part of our long-term commitment to northern Haiti and the importance of this on-going work, thanks to Nina L. Kummerfeldt Foundation, HHA also took an exciting step forward in our future plans, investing in some new land, which will become the permanent base of operations in the years ahead. More to come on this in 2026.

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HOPE HEALTH ACTION

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

SOUTH SUDAN

South Sudan continued to face one of the world's most severe humanitarian crises during 2025. Although KajoKeji remained relatively peaceful, conflict elsewhere in the country, returning refugee populations, food insecurity and major international aid cuts placed enormous pressure on already fragile health services. As humanitarian organisations reduced their presence, communities increasingly relied on locally rooted healthcare providers capable of delivering long-term, consistent care.

Against this backdrop, Hope Health Action's New Hope Kajo-Keji Health Centre continued to grow from strength to strength, providing more than 300 outpatient consultations every week. One of the year's most exciting developments came in August with the launch of our new Maternal & Infant Health outreach programme. Alongside recruiting a dedicated Nutrition Officer and training 10 Community Health Workers, our team began travelling to remote villages to deliver antenatal and postnatal care, breastfeeding support, nutrition screening, vaccinations and health education, ensuring families could access essential healthcare closer to home. Within the programme's first months alone, 140 women received antenatal and postnatal care, 100 children were vaccinated through mobile clinics, 1,513 mothers received breastfeeding support, 766 children were screened for malnutrition, 442 children received life-saving Plumpy'Doz nutritional supplements (thanks to Edesia Nutrition), and more than 1,100 community members participated in health education sessions . Mothers' support groups and caregiver education sessions have also begun creating stronger local support networks that will benefit families long into the future.

Another major milestone was the development of Kajo-Keji's first permanent Rehabilitation Centre, which will formally open fully in 2026. Until recently, disability care relied on occasional cross-border outreach from Uganda, but during 2025 this changed. Thanks to the support of Guernsey Overseas Aid & Development Commission and Barnabas Aid, we established a permanent rehabilitation facility, recruited and trained a dedicated local team, and created a lasting base for physiotherapy, prosthetics, orthotics, wheelchair provision and community-based rehabilitation. Throughout the year, 426 people received sustained physiotherapy, 66 wheelchairs were fitted, 246 prosthetic and orthotic devices were provided, more than 5,000 home visits were undertaken, and disability inclusion sessions were delivered across churches, schools and communities throughout the county. In a region where disability services simply did not exist a short time ago, this represents a remarkable transformation in access to long-term rehabilitation care.

Food insecurity also remained one of the greatest challenges facing families across East Africa. In 2025, thanks to the support of Guernsey Overseas Aid & Development Commission, we were excited to expand our Agriculture & Livelihoods programme into South Sudan for the first time, welcoming 100 households onto the programme. By equipping vulnerable families with agricultural training, improved farming techniques and ongoing mentoring, we are helping communities become increasingly resilient, reducing dependence on humanitarian aid and enabling families to build more secure futures despite an increasingly uncertain environment.

UGANDA

Uganda continued to host one of the world's largest refugee populations during 2025, with Bidibidi and Palorinya Refugee Settlements (where we operate from) remaining home to hundreds of thousands of refugees fleeing conflict in neighbouring South Sudan. The year also brought significant challenges as international humanitarian funding declined, leading to reductions in food assistance and support services across the settlements we work in. These pressures placed increasing strain on vulnerable households, particularly families caring for children and adults living with disabilities.

Against this backdrop, thanks to an amazing anonymous foundation, Hope Health Action's New Hope Bidibidi Rehabilitation Centre continued to provide life-changing rehabilitation services to refugees and host communities alike. Since opening in 2022, the centre has now delivered more than 27,000 outpatient consultations, treated 5,287 physiotherapy and occupational therapy patients, distributed 1,420 wheelchairs and assistive devices, repaired 724 wheelchairs, conducted 144 mobile outreach clinics, and supported over 10,900 people through our Agriculture & Livelihoods programme.

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TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

HOPE HEALTH ACTION

Throughout 2025 we continued expanding access to rehabilitation by strengthening our Community-based Rehabilitation (CBR) network, delivering regular mobile clinics into remote communities and ensuring that people unable to reach the centre could still receive physiotherapy, prosthetic and orthotic services, wheelchair provision and ongoing follow-up care. Alongside this, our teams provided further safeguarding, trauma-informed care and rehabilitation training to staff and CBR workers, while our third annual cross-border CBR conference brought together rehabilitation workers from Uganda and South Sudan to share learning, strengthen professional skills and improve collaboration across the region. It was also a delight to see our special educational needs programme at Amazing Grace primary school continue to thrive this year, now enrolling over 20 children. This work was kindly supported by The Favell Family Foundation, alongside their wider support for our other programmes in Uganda and South Sudan.

Alongside our rehabilitation work, we continued responding to critical food insecurity by expanding our Agriculture & Livelihoods programme. By combining agricultural training, improved farming techniques and ongoing mentoring, the programme continues helping vulnerable families increase food security, generate sustainable incomes and become less dependent on humanitarian assistance. The results speak for themselves; of those beneficiaries interviewed, following this programme, 97% now consume more than 2 meals a day, 91% report improved family health and 98% feel more valued and accepted in the community (as many beneficiaries are persons with disability). Furthermore, in response to the rise in malnutrition due to international aid cuts stopping food rations for many, thanks to our partnership with Edesia Nutrition, we secured two containers of Plumpy’Nut in the summer of 2025, which will provide life-saving therapeutic food to over 3,400 children battling severe acute malnutrition. Building on this momentum, thanks to funding from The Church of Jesus Christ of Latter-day Saints, we secured enough support to send an additional 3 containers of Plumpy’Nut to Uganda for 2026.

Other new strategic partnerships were also established, including collaborations with Watsi, creating referral pathways for life-changing surgical treatment beyond our own rehabilitation services, and Free Wheelchair Mission, helping ensure a reliable future supply of mobility equipment.

In addition to all those partners and grant-making organisations named above, we are incredibly grateful to every trust, foundation, school, church, business, and individual that supported our work in 2025.

b. INVESTMENT POLICY AND PERFORMANCE

The Charity does not hold any investments beyond cash deposits held at UK clearing banks.

PLANS FOR FUTURE PERIODS

As we look towards 2026, the challenges facing Haiti, Uganda and South Sudan remain immense. Conflict, food insecurity and significant reductions in international aid continue to place enormous pressure on already fragile health systems. Yet we remain hopeful. Building on the progress made during 2025, we are committed to strengthening locally-led healthcare and rehabilitation services, ensuring some of the world's most vulnerable communities continue to receive the care they deserve.

UGANDA

Uganda continues to host almost two million refugees, the largest refugee population in Africa. Ongoing aid reductions have resulted in significant cuts to food assistance and other humanitarian services, increasing food insecurity and leaving many vulnerable families with fewer places to turn for healthcare.

Ensuring the continued success of New Hope Bidibidi Rehabilitation Centre will remain our highest priority during 2026, especially in the face of a changing context, where we are needing to continually adapt services to respond to challenges caused by international aid cuts. For example, referral pathways from other organisations continue to disappear, requiring us to adapt our rehabilitation and outreach services to ensure we can reach those who would otherwise go without care.

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HOPE HEALTH ACTION

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Alongside this, we will work with UNHCR Uganda and local partners to distribute the five containers of Plumpy'Nut secured during 2025, making a significant contribution to efforts tackling severe acute malnutrition amongst refugee children across Uganda. We will continue the growth of our Agriculture & Livelihoods programmes, helping families become more resilient despite the challenging humanitarian landscape and look forward to progressing some of our new strategic partnerships, like our efforts providing life-transforming surgical referrals with Watsi.

SOUTH SUDAN

South Sudan continues to have some of the poorest health outcomes in the world, with high levels of food insecurity, limited access to healthcare and one of the world's highest maternal mortality rates. As humanitarian funding continues to decline and wide-spread instability continues, strengthening locally-led health services has never been more important. In our region, our presence will be particularly significant in 2026, with the largest health implementing partner in the area due to leave, which will increase the critical need for our services.

During 2026 we will continue developing our new New Hope Kajo-Keji Health Centre, expanding our maternal and infant health outreach programme to reach more remote communities through mobile clinics, Community Health Workers and nutrition activities. Alongside this, we will continue strengthening our first permanent Rehabilitation Centre, including hosting South Sudan’s first Night to Shine, a prom-style event funded by The Tim Tebow Foundation, that celebrates people with disability. Building on our new Agriculture & Livelihoods programme launched in 2025, we will continue helping families improve food security whilst fostering healthier, more resilient communities.

HAITI

Haiti remains one of the world's most complex humanitarian crises. More than half the population requires humanitarian assistance, whilst insecurity, displacement and continued reductions in international aid have left many communities with limited access to essential healthcare. Women, children and people living with disabilities continue to be amongst those most affected.

Building on the significant progress made during 2025, we will continue expanding our Community-based Rehabilitation programme, increasing our oxygen plant production by moving to a solar-powered model, scaling up home-based rehabilitation, caregiver support and our nationwide wheelchair distribution programme, including the introduction of paediatric wheelchairs. We also remain committed to strengthening maternal and infant health services, building on the success of our partnerships with Justinien University Hospital and community health programmes across northern Haiti. Finally, 2026 will mark an exciting milestone as we publicly launch Hope Health Action's new ten-year vision for Haiti, setting out our long-term commitment to strengthening locally-led healthcare, rehabilitation and disability inclusion.

FINANCIAL REVIEW

a. GOING CONCERN

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

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HOPE HEALTH ACTION

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

b. RESERVES POLICY

It is the aim and policy of the Charity to maintain reserves up to the amount deemed adequate to meet its charitable objectives for the foreseeable future.

Restricted funds received in 2025 to purchase land were transferred to a new land reserve, within designated reserves, following the fulfilment of the restricted purpose of the funding. See note 13 for more details.

A retention reserve was established in 2024 within designated reserves, to cover three months of overheads. Subject to meeting ongoing project commitments and going concern requirements, the Trustees intend to increase the reserve over the next 3–5 years to provide approximately six months of overhead cover. See note 13 for more details.

The Trustees review the level of reserves that are required to ensure that they are adequate to fulfil the Charity's continuing obligations on a regular basis at their board meetings.

c. PRINCIPAL FUNDING

Principal funders for the period were: Barnabas Aid, Guernsey Overseas Aid & Development Commission, Haiti Rehab Schweiz, J&K Wonderland Foundation, Nina L. Kummerfeldt, The Favell Family Foundation, The Swiss Paraplegic Foundation and one private foundation.

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. CONSTITUTION

Hope Health Action is a charitable incorporated organisation limited by guarantee, with a registered Charity number 1163642, and was set up by a Trust deed on 18/9/2015.

The principal objectives of the charitable incorporated organisation are as follows:

b. ORGANISATIONAL STRUCTURE AND DECISION-MAKING POLICIES

At regular Trustees meetings, the Trustees agree on the board strategy and areas of activity for the Charity. The day-to-day administration of the Charity is delegated to the Operations team under the supervision of the CEO.

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HOPE HEALTH ACTION

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

c. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES

New Trustees will be given a copy of the current Governing Document and the last published accounts. All new Trustees are subject to enhanced Disclosure and Barring Service checks and are instructed in Child Protection Issues. Trustees are advised of the dangers and risks associated with any proposed visit to the Charity's project sites in Haiti, Uganda and South Sudan. The Trustees agree to abide by the guidance issued by the Charities Commission on public benefit. All Trustees keep themselves conversant with all matters necessary for them to perform their duties effectively. Specific training will be provided where the appointee is not already sufficiently experienced. Such training should cover as a minimum: - governance and management; equal opportunities; a thorough introduction to the history and current activities of the Charity; sufficient explanation of the Charity's financial accounts and reporting procedures to enable them to exercise effective fiscal oversight; explanation of all the Charity's policies including those relating to trustee expenses and reimbursement. If a new Trustee is to take on any specific duties, training needs in relation to these will also be assessed. It is acknowledged that Trustees have a wide range of other commitments, and every effort will be made to make training accessible to individuals by arranging it to be conducted at times convenient to them. The CEO will be responsible for ensuring that the induction process is arranged and completed.

d. PAY POLICY FOR KEY MANAGEMENT PERSONNEL

The levels of pay for all staff are set solely by the Board of Trustees. No Trustees received remuneration from the Charity.

e. RELATED PARTY RELATIONSHIPS

Hope Health Action is an independent UK Charity. Its principal partners include: Edesia Nutrition, Free Wheelchair Mission, Haiti Rehab Schweiz, HHA East Africa, HHA South Sudan, HHA USA Inc, The Swiss Paraplegic Foundation, Walkabout Foundation, and one private foundation.

f. FINANCIAL RISK MANAGEMENT

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

g. VOLUNTEERS

The charitable incorporated organisation is grateful for the unstinting efforts of its volunteers who are involved in service provision and fundraising, in particular those who work overseas.

TRUSTEES' LIABILITY

Each Trustee of the Charity undertakes to contribute to the assets of the Charity in the event of it being wound up while they are a member, or within one year after they cease to be a Trustee, such amount as may be required, not exceeding £10, for the debts and liabilities contracted before they ceased to be a Trustee.

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TRUSTEES’ REPORT

HOPE HEALTH ACTION

FOR THE YEAR ENDED 31 DECEMBER 2025

STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES

The Trustees 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 Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales 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 these financial statements, the Trustees are required to:

The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They 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 Charity and financial information included on the Charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

STATEMENT AS TO DISCLOSURE TO OUR AUDITORS

In so far as the Trustees are aware:

AUDITORS

The Trustees have appointed Goldwins Limited as their auditors. Goldwins Limited have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.

This report was approved and authorised for issue by the Trustees on 27 July 2026 and signed on their behalf by:

_______ Mr J Battersby Chairman

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF HOPE HEALTH ACTION

OPINION

We have audited the financial statements of Hope Health Action (the ‘Charity’) for the year ended 31 December 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

BASIS FOR OPINION

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRCʼs Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

CONCLUSIONS RELATING TO GOING CONCERN

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

OTHER INFORMATION

The other information comprises the information included in the Trustees’ annual report other than the financial statements and our auditor’s report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF HOPE HEALTH ACTION

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:

RESPONSIBILITIES OF THE TRUSTEES

As explained more fully in the Trustees’ responsibilities statement, the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.

OUR RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

CAPABILITY OF THE AUDIT IN DETECTING IRREGULARITIES

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, our procedures included the following:

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF HOPE HEALTH ACTION

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

USE OF OUR REPORT

This report is made solely to the Charity’s Trustees, as a body, in accordance with section 144 of the Charities Act 2011 and the regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the Charity’s Trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity’s Trustees as a body, for our audit work, for this report, or for the opinions we have formed.

……………………………… Goldwins Limited Statutory Auditor Chartered Accountants 75 Maygrove Road West Hampstead London NW6 2EG

Goldwins Limited is eligible for appointment as auditor of the Charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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HOPE HEALTH ACTION

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 DECEMBER 2025

Note
Income from:
Donations
3
Other trading activities
4
Investments
5
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
6
Net income / (expenditure)
7
Transfers between funds
Net movement in funds
Reconciliation of funds:
13
Total funds brought forward
Total funds carried forward		 Restricted
funds
Unrestricted
designated
funds
Unrestricted
general
funds
Total
funds
Total
funds
2025
2025
2025
2025
2024
£
£
£
£
£
1,265,000
150
303,503
1,568,653
1,690,208
3,655
-
16,210
19,865
4,527
-
-
2,606
2,606
1,840
1,268,655
150
322,319
1,591,124
1,696,575
46,819
-
104,339
151,158
116,799
1,262,874
-
179,280
1,442,154
1,393,924
1,309,693
-
283,619
1,593,312
1,510,723
(41,038)
150
38,700
(2,188)
185,852
(71,093)
114,953
(43,860)
-
-
(112,131)
115,103
(5,160)
(2,188)
185,852
299,659
209,874
38,144
547,677
361,825
187,528
324,977
32,984
545,489
547,677

All of the above results are derived from continuing activities.

There were no other recognised gains or losses other than those stated above.

The attached notes form part of these financial statements.

Detailed comparatives for the statement of financial activities are provided in note 2 to the financial statements.

Page | 14

HOPE HEALTH ACTION

BALANCE SHEET

AS AT 31 DECEMBER 2025

2025
2025
2024
Note
£
£
£
Fixed assets:
Tangible fixed assets
10
182,484
Current assets:
Debtors
11
209,685
293,622
16
611,337
549,714
821,022
843,336
Liabilities:
12
(458,017)
(295,659)
363,005
545,489
13
187,528
Designated funds
324,977
209,874
32,984
38,144
Total unrestricted funds
357,961
545,489
Total funds
Cash at bank and in hand
Creditors: amounts falling due within one year
Net current assets
Total net assets
Funds:
Unrestricted funds:
General funds
Restricted funds		 2024
£
-
547,677
547,677
299,659
248,018
547,677

The financial statements were approved and authorised for issue by the trustees on 27 July 2026 and signed on their behalf by:

Mr J Battersby Chairman

The attached notes form part of these financial statements.

Page | 15

HOPE HEALTH ACTION

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2025

Note
Net cash provided by operating activities
15
Cash flows from investing activities:
Interest from investments
Purchase of fixed assets
Cash (used by)/provided by investing activities
Change 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
16		 2025
2025
2024
£
£
£
241,959
2,606
1,840
(182,942)
-
(180,336)
61,623
549,714
611,337		 2024
£
35,877
1,840
37,717
511,997
549,714

Page | 16

HOPE HEALTH ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

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 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 - effective 1 January 2015) - Charities SORP (FRS 102) and the Charities Act 2011.

The charity 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 or note.

b) Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

c) Income

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

d) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

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) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of 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.

Page | 17

HOPE HEALTH ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies (continued)

g) Expenditure and irrecoverable VAT

All expenditure is inclusive of VAT.

h) Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance and governance costs which support the charity's charitable activities. These costs have been allocated to charitable activities.

i) Tangible fixed assets

Freehold property represents land purchase costs together with related acquisition fees and is carried at cost. Freehold land is not depreciated.

Items of equipment are capitalised where the purchase price exceeds £500. Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Office Equipment

25% Straight line

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 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.

m) 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 amortized cost using the effective interest method.

Page | 18

HOPE HEALTH ACTION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2 Detailed comparatives for the statement of financial activities

Income from:
Donations
Other trading activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Restricted
funds
Unrestricted
designated
funds
Unrestricted
general
funds
Total
funds
2024
2024
2024
2024
£
£
£
£
1,239,496
100
450,612
1,690,208
-
-
4,527
4,527
-
-
1,840
1,840
1,239,496
100
456,979
1,696,575
-
-
116,799
116,799
1,239,865
-
154,059
1,393,924
1,239,865
-
270,858
1,510,723
(369)
100
186,121
185,852
89,909
88,600
(178,509)
-
89,540
88,700
7,612
185,852
210,119
121,174
30,532
361,825
299,659
209,874
38,144
547,677

Page | 19

HOPE HEALTH ACTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

3 Income from donations

Gifts in kind
Donations
Grants
Gift aid income		 Restricted
funds
Unrestricted
designated
funds
Unrestricted
general
funds
Total
funds
Total
funds
2025
2025
2025
2025
2024
£
£
£
£
£
38,108
150
224,009
262,267
588,188
185,121
-
-
185,121
75,149
1,041,771
-
50,750
1,092,521
990,319
-
-
28,744
28,744
36,552
1,265,000
150
303,503
1,568,653
1,690,208

4 Income from other trading activities

Fundraising Restricted
funds
Unrestricted
designated
funds
Unrestricted
general
funds
Total
funds
Total
funds
2025
2025
2025
2025
2024
£
£
£
£
£
3,655
-
16,210
19,865
4,527
3,655
-
16,210
19,865
4,527

5 Income from investments

Bank Interest Restricted
funds
Unrestricted
designated
funds
Unrestricted
general
funds
Total
funds
Total
funds
2025
2025
2025
2025
2024
£
£
£
£
£
-
-
2,606
2,606
1,840
-
-
2,606
2,606
1,840

Page | 20

HOPE HEALTH ACTION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6 Analysis of expenditure current year

Direct costs
Staff costs
Audit fees
Bank charges
Depreciation
Foreign exchange
(gains)/losses
Fundraising
Fundraising consultancy
Insurance
IT and software costs
Legal and professional costs
Office and storage
expenses
Postage and stationery
Rent
Staff training
Staff welfare and
recruitment
Subcontracted staff
Sundry expenses
Telephone
Travel expenses
Trustees' meeting costs
Support costs
Governance costs
Total expenditure 2025
Total expenditure 2024		 Raising
funds
Charitable
activities
Support
costs
Governance
costs
Total 2025
Total 2024
£
£
£
£
£
£
-
1,138,112
-
-
1,138,112
1,128,493
99,312
72,429
94,643
-
266,384
236,579
-
-
-
7,000
7,000
7,000
-
-
3,458
-
3,458
3,525
-
-
458
-
458
259
-
8,018
2,780
-
10,798
(870)
19,940
7,968
-
-
27,908
27,828
24,432
-
-
-
24,432
-
-
-
8,773
-
8,773
8,797
-
-
2,637
-
2,637
2,958
-
-
980
-
980
-
-
-
3,041
-
3,041
3,623
-
-
91
-
91
120
-
-
2,400
-
2,400
2,240
-
-
3,491
-
3,491
3,636
-
-
1,052
-
1,052
1,505
7,474
71,242
7,474
-
86,190
78,048
-
-
574
-
574
588
-
-
2,176
-
2,176
2,597
-
-
3,305
-
3,305
3,617
-
-
52
-
52
180		 Raising
funds
Charitable
activities
Support
costs
Governance
costs
Total 2025
Total 2024
£
£
£
£
£
£
-
1,138,112
-
-
1,138,112
1,128,493
99,312
72,429
94,643
-
266,384
236,579
-
-
-
7,000
7,000
7,000
-
-
3,458
-
3,458
3,525
-
-
458
-
458
259
-
8,018
2,780
-
10,798
(870)
19,940
7,968
-
-
27,908
27,828
24,432
-
-
-
24,432
-
-
-
8,773
-
8,773
8,797
-
-
2,637
-
2,637
2,958
-
-
980
-
980
-
-
-
3,041
-
3,041
3,623
-
-
91
-
91
120
-
-
2,400
-
2,400
2,240
-
-
3,491
-
3,491
3,636
-
-
1,052
-
1,052
1,505
7,474
71,242
7,474
-
86,190
78,048
-
-
574
-
574
588
-
-
2,176
-
2,176
2,597
-
-
3,305
-
3,305
3,617
-
-
52
-
52
180
151,158
1,297,769
137,385
7,000
1,593,312
-
137,385
(137,385)
-
-
-
7,000
-
(7,000)
-		 1,510,723
1,510,723
151,158
1,442,154
-
-
1,593,312
116,799
1,393,924
-
-

Of the total expenditure, £283,619 was unrestricted (2024: £270,858) and £1,309,693 was restricted (2024: £1,239,865).

Page | 21

HOPE HEALTH ACTION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6 Analysis of expenditure (continued)

prior year

prior year
Raising Charitable Support Governance
funds activities costs costs Total 2024
£ £ £ £ £
Direct costs - 1,128,493 - - 1,128,493
Staff costs 91,071 66,542 78,966 - 236,579
Audit fees - - - 7,000 7,000
Bank charges - - 3,525 - 3,525
Depreciation - - 259 - 259
Foreign exchange
(gains)/losses
 - (249) (621) - (870)
Fundraising 18,709 9,119 - - 27,828
Insurance - - 8,797 - 8,797
IT and software costs - - 2,958 - 2,958
Office and storage expenses - - 3,623 - 3,623
Postage and stationery - - 120 - 120
Rent - - 2,240 - 2,240
Staff training - - 3,636 - 3,636
Staff welfare and recruitment - - 1,505 - 1,505
Subcontracted staff 7,019 64,010 7,019 - 78,048
Sundry expenses - - 588 - 588
Telephone - - 2,597 - 2,597
Travel expenses - - 3,617 - 3,617
Trustees' meeting costs - - 180 - 180
116,799 1,267,915 119,009 7,000 1,510,723
Support costs - 119,009 (119,009) - -
Governance costs - 7,000 - (7,000) -
Total expenditure 2024 116,799 1,393,924 - - 1,510,723

Page | 22

HOPE HEALTH ACTION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7 Net income / (expenditure) for the year

This is stated after charging:
Depreciation
Auditor's remuneration:
Audit fees (excluding VAT)		 2025
2024
£
£
458
259
5,833
5,833

8 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Salaries and wages
Social security costs
Employer’s contribution to defined contribution pension schemes		 2025
2024
£
£
241,121
213,631
19,580
17,787
5,683
5,161
266,384
236,579

None of the employees received employee benefits (excluding employer's national insurance and pension costs) for the reporting period amounting to over £60,000 (2024: none).

The total employee benefits of key management personnel including employer's pension contributions and national insurance were £58,260 (2024: £54,168).

The charity trustees were not paid nor did they receive any other benefits from employment with the charity in the year (2024: nil) neither were they reimbursed expenses during the year (2024: nil). No charity trustee received payment for professional or other services supplied to the charity (2024: nil).

Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 5 (2024: 5).

9 Taxation

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

Page | 23

HOPE HEALTH ACTION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

10 Tangible fixed assets

Cost
At the start of the year
Additions in year
At the end of the year
Amortisation
At the start of the year
Charge for the year
At the end of the year
Net book value
At the end of the year
At the start of the year
Freehold property represents land and is not depreciated.
All of the above assets are used for charitable purposes.		 Freehold
property
Office
equipment
Total
£
£
£
-
2,368
2,368
180,500
2,442
182,942
180,500
4,810
185,310
-
2,368
2,368
-
458
458
-
2,826
2,826
180,500
1,984
182,484
-
-
-

11 Debtors

Trade debtors
Other debtors
Prepayments
Accrued income
Creditors: amounts falling due within one year
Trade creditors
Other taxation and social security
Other creditors
Accruals
Deferred income
Deferred income
Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year		 2025
2024
£
£
55,525
4,660
1,457
1,293
44,845
41,491
107,858
246,178
209,685
293,622
2025
2024
£
£
314
154
8,603
5,585
1,124
1,061
1,004
19,070
446,972
269,789
458,017
295,659
2025
2024
£
£
269,789
236,634
(269,789)
(236,634)
446,972
269,789
446,972
269,789

12 Creditors: amounts falling due within one year

Page | 24

HOPE HEALTH ACTION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

13 Movements in funds

Restricted Funds:
East Africa:
Uganda:
Amazing Grace School
Baptist Convention
New Hope Rehabilitation Centre
Nutrition, Agriculture and Livelihood
Plumpy'Nut
Wheelchair Project
South Sudan:
Agriculture and Livelihood
Clinic
Disability
Plumpy'Sup
General
Haiti:
Care 2 Communities
Community-based Rehabilitation
Cornerstone
General
Maternal and Infant Health
MdG
Night to Shine
Noah Memorial Fund
Oxygen Generation Project
Rehabilitation
Wheelchair Project
Total restricted funds
Unrestricted funds:
Designated funds:
Noah Memorial Fund
Land reserve
Reserves retention
General funds
Total unrestricted funds
Total funds		 At the start
of the year
Income
and gains
Expenditure
and losses
Transfers
At the end
of the year
£
£
£
£
£
33,236
8,709
(8,709)
(33,236)
-
1,000
-
(1,000)
-
-
-
274,677
(254,454)
7,737
27,960
36,213
116,770
(131,334)
(18,954)
2,695
-
130,438
(109,802)
-
20,636
-
24,666
(27,395)
2,729
-
-
24,607
(5,649)
-
18,958
21,896
99,205
(141,285)
53,137
32,953
57,378
48,436
(38,821)
(39,901)
27,092
5,000
-
(5,000)
-
-
20,758
13,906
(26,751)
28,488
36,401
175,481
741,414
(750,200)
-
166,695
-
2,000
(2,000)
-
-
28,142
5,687
(18,591)
(15,238)
-
-
140,017
2,336
(142,353)
-
-
78,758
(115,570)
36,812
-
27,552
4,629
(27,263)
(4,918)
-
-
51,259
(64,331)
13,072
-
-
1,686
(1,891)
205
-
20,833
-
-
-
20,833
-
8,528
(61,553)
53,025
-
39,902
161,997
(192,632)
(9,267)
-
7,749
72,680
(77,998)
(2,431)
-
124,178
527,241
(559,493)
(71,093)
20,833
299,659
1,268,655
(1,309,693)
(71,093)
187,528
121,274
150
-
(76,947)
44,477
-
-
-
180,500
180,500
88,600
-
-
11,400
100,000
209,874
150
-
114,953
324,977
38,144
322,319
(283,619)
(43,860)
32,984
248,018
322,469
(283,619)
71,093
357,961
547,677
1,591,124
(1,593,312)
-
545,489

Page | 25

HOPE HEALTH ACTION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

13 Movements in funds (continued) Transfers between funds

There was a net transfer of £71,093 (£142,353 less £71,260) from restricted to unrestricted funds in 2025. This comprised a £142,353 transfer from restricted funds to a new designated land reserve following the completion of the Haiti land purchase (see details below), offset by a transfer of £71,260 from unrestricted funds to restricted funds, to support ongoing projects (£38,800 from the Noah Memorial Fund and £32,460 from general funds).

Land reserve

Restricted funding received in early 2025 was used to purchase land in Haiti for a future permanent operational base. The acquisition was completed in June 2025 at a total cost of £180,500, funded by donations of £142,353 and a £38,147 contribution from the Noah Memorial Fund. As the restricted purpose had been fulfilled, these funds were transferred to a designated land reserve. The land purchase is therefore represented by a dedicated reserve of £180,500, improving transparency and ensuring general funds are not overstated.

Reserves retention

A retention reserve was established in 2024 to cover three months of overheads, including staff, subcontracted staff, support and governance costs. Funding of £88,600 was transferred from general funds in 2024, with a further £11,400 transferred in 2025 based on the costs shown in note 6. Subject to meeting ongoing project commitments and going concern requirements, the trustees intend to increase the reserve over the next 3–5 years to provide approximately six months of overhead cover.

Noah Memorial Fund

The Noah Memorial Fund was established in memory of Noah Hill, who died unexpectedly in March 2019 at the age of three months. Restricted funds include a significant donation of £20,833, given specifically to support the construction of a new neonatal unit in Haiti. The remaining Fund balance is held within a designated fund to support HHA’s maternal, neonatal, and paediatric healthcare projects, while retaining flexibility for other charitable activities as agreed by the trustees and Noah’s parents, Carwyn and Reninca Hill.

In 2025, a donation of £150 was made to the Fund in recognition of Noah's birthday, £38,800 of the Fund was used to temporarily support the oxygen generation plant project and a contribution of £38,147 was made to finance the land purchase in Haiti.

Page | 26

HOPE HEALTH ACTION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

13 Movements in funds (continued)

Movements in funds for the prior year

Restricted Funds:
East Africa:
Uganda:
Amazing Grace School
Baptist Convention
New Hope Rehabilitation Centre
Nutrition, Agriculture and Livelihood
Plumpy'Nut
Wheelchair Project
South Sudan:
Clinic
Disability
Plumpy'Sup
General
Haiti:
Community-based Rehabilitation
General
Maternal and Infant Health
Maternity and Neo-natal
MdG
Noah Memorial Fund
Oxygen Generation Project
Rehabilitation
Solar Project
Wheelchair Project
Total restricted funds
Unrestricted funds:
Designated funds:
Noah Memorial Fund
Reserves retention
General funds
Total unrestricted funds
Total funds		 At the start
of the year
Income and
gains
Expenditure
and losses
Transfers
At the end
of the year
£
£
£
£
£
18,909
31,670
(17,343)
-
33,236
3,065
2,630
(2,046)
(2,649)
1,000
39,014
265,257
(291,853)
(12,418)
-
33,816
259,603
(226,686)
(30,520)
36,213
-
60,351
(55,351)
(5,000)
-
-
19,198
(19,198)
-
-
24,678
42,937
(78,779)
33,060
21,896
-
64,103
(6,725)
-
57,378
-
5,000
-
-
5,000
9,544
78,990
(85,303)
17,527
20,758
129,026
829,739
(783,284)
-
175,481
-
28,142
-
-
28,142
-
35,637
(54,345)
18,708
-
6,478
84,947
(63,873)
-
27,552
8,862
4,368
(4,892)
(8,338)
-
-
35,213
(88,017)
52,804
-
20,833
-
-
-
20,833
10,822
-
(14,413)
3,591
-
34,098
182,756
(201,476)
24,524
39,902
-
25,700
(26,318)
618
-
-
12,994
(3,247)
(1,998)
7,749
81,093
409,757
(456,581)
89,909
124,178
210,119
1,239,496
(1,239,865)
89,909
299,659
121,174
100
-
-
121,274
-
-
-
88,600
88,600
121,174
100
-
88,600
209,874
30,532
456,979
(270,858)
(178,509)
38,144
151,706
457,079
(270,858)
(89,909)
248,018
361,825
1,696,575
(1,510,723)
-
547,677

Page | 27

HOPE HEALTH ACTION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

14 Analysis of net assets between funds

Fixed assets
Net current assets
Net assets at the end of the year
Analysis of net assets between funds (prior year)
Fixed assets
Net current assets
Net assets at the end of the year		 Restricted
funds
Unrestricted
designated
funds
Unrestricted
general
funds
Total
funds
£
£
£
£
-
180,500
1,984
182,484
187,528
144,477
31,000
363,005
187,528
324,977
32,984
545,489
Restricted
funds
Unrestricted
Designated
funds
Unrestricted
General
funds
Total
funds
£
£
£
£
-
-
-
-
299,659
209,874
38,144
547,677
299,659
209,874
38,144
547,677
15 Reconciliation of net income / (expenditure) to net cash flow from operating activities Reconciliation of net income / (expenditure) to net cash flow from operating activities
2025 2024
£ £
Net income/(expenditure) for the reporting period (2,188) 185,852
(as per the statement of financial activities)
Depreciation 458 259
Interest from investments (2,606) (1,840)
Decrease/(Increase) in debtors 83,937 (183,018)
Increase in creditors 162,358 34,624
Net cash provided by operating activities 241,959 35,877

16 Analysis of cash and cash equivalents

Cash at bank and in hand
Total cash and cash equivalents
Analysis of cash and cash equivalents (prior year)
Cash at bank and in hand
Total cash and cash equivalents		 At the start
of the year
Cash flows
At the end
of the year
£
£
£
549,714
61,623
611,337
549,714
61,623
611,337
At the start
of the year
Cash flows
At the end
of the year
£
£
£
511,997
37,717
549,714
511,997
37,717
549,714

Page | 28

HOPE HEALTH ACTION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

17 Legal status of the charity

Hope Health Action is a charitable incorporated organisation registered with the Charity Commission of England and Wales. Each member is liable to contribute a sum not exceeding £10 in the event of the charity being wound up.

18 Related party transactions

There are no related party transactions to disclose for the year (2024: none).

Page | 29