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2023-12-31-accounts

Charity registration number 1171737

NUESTROS PEQUEÑOS HERMANOS UNITED KINGDOM ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

NUESTROS PEQUEÑOS HERMANOS UNITED KINGDOM

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Francesca Griffiths
Nicola Rawlinson
Vanessa Barade
Natasha Petiton
Mariavittoria Rava
Charity Number 1171737
Contact Address NPH UK
c/o Child & Child
One Strand
London
WC25 5EJ
Independent Examiner Mr Colin James Dadswell FCCA
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF

NUESTROS PEQUEÑOS HERMANOS UNITED KINGDOM

CONTENTS

Page
Trustees' Report 1 - 5
Independent Examiner's Report 6
Receipts and Payments Accounts 7
Statement of Assets and Liabilities 8
Notes to the Financial Statements 9

NUESTROS PEQUEÑOS HERMANOS UNITED KINGDOM

Page 1

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees have pleasure in presenting the annual report and accounts for the charity for the year ended 31 December 2023.

1 Objectives and activities

(a) the advancement of education;

(b) the prevention or relief of poverty;

(c) the relief of those in need because of ill health, disability, financial hardship or other disadvantage; worldwide, but in particular in Latin America and the UK, amongst young people and their families by providing or assisting by making grants towards the provision of care, education, training and healthcare programmes; and

(d) advancing the charitable objects, values and mission of NPH international founded by Father William B. Wasson, as may be determined from time to time, provided that such objects, values and mission remain compatible of with the objects the CIO.

NPH UK works closely with our parent organisation, NPH International. NPH offers vulnerable and disadvantaged children and young adults a way out of poverty by providing healthcare, education and nutritious food. Most importantly, they receive unconditional love. Wherever possible, NPH programmes support children in their own homes, with their own families. If that is not possible, they may join the NPH

2 Structure, governance and management

Nuestros Pequeños Hermanos United Kingdom (NPK UK) is a CIO registered with the Charity Commission in February 2017. NPH UK is one of 23 NPH organisations worldwide and it exists to support the NPH mission and run fundraising and volunteer programmes.

The charity trustees manage the affairs of the CIO and may for that purpose exercise all the powers of the CIO. They may also employ and remunerate staff as are necessary for carrying out the work of the CIO.

The trustees who served during the year and up to the date of signature of the financial statements were:

Ms Francesca Griffiths (Chair) Ms Nicola Rawlinson (appointed 26 April 2024) Ms Vanessa Barade Ms Natasha Petiton Ms Mariavittoria Rava Mr John Iberle (resigned 11 July 2023)

Every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. ln selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. NPH International shall have the right to appoint one trustee, whose appointment shall be confirmed by and take effect from the date of a resolution subsequently passed by the charity trustees.

NUESTROS PEQUEÑOS HERMANOS UNITED KINGDOM

Page 2

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

2 Structure, governance and management (continued)

NPH UK also has a part-time director to manage the operations of the charity and work closely with the trustees on setting strategic direction.

The charity also has within its structure an Advisory Board, originally composed of two members. However, one member has now left the UK after starting a family, having provided valuable event management, legal and administration support since NPH UK was first established. The other member has continued to support the charity with his digital communication expertise.

3 Grant Making Policy

The CIO raises funds and works directly with NPH International to select projects to fund. Following consultation with NPH International, the CIO will pay grants to NPH organisations to fund projects in Latin America and the Caribbean directly advancing the CIO's objectives. For safeguarding of funds, bank accounts of these organisations held at banks in USA may be used. A portion of funds will also go to projects identified in other countries, mainly in the UK, to be in line with NPH ethos, mission and values.

4 Achievements and performance

The trustees held five meetings during 2023 (in February, April, July, September and December). In the middle of the year, the board underwent two significant changes.

In July, Vanessa Barade moved from London to Abu Dhabi with her family. She continued to serve on the board from a distance, contributing to discussions and decisions, and promoting fundraising opportunities to her network in the UK.

Also in July, John Iberle resigned from the board after over four and a half service. John had originally offered to join the board on a short-term basis, yet stayed on for a considerable time for which the team is hugely grateful. His broad knowledge and experience of NPH, useful connections to various people across the global NPH network, wisdom and strategic insight, and demonstrable passion for our work, were invaluable assets and his presence will be missed.

In light of these changes, it was decided to apply again to the trustee recruitment programme, BoardLead. This programme, run by U.S. based firm Cause Strategy Partners, helps charities to recruit new trustees and companies to provide this opportunity to interested employees. The process began in September 2023 and would culminate in the election of a new board member , Nicola Rawlinson, in April 2024.

Fundraising events continued to form a major part of our activities in 2023 and our principal source of income. Across the year, we organised three events with the continued support of a small group of committed volunteers. The trustees are very grateful to all of the guests, volunteers, raffle and auction sponsors, musicians and venues that supported these initiatives.

NUESTROS PEQUEÑOS HERMANOS UNITED KINGDOM

Page 3

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

4 Achievements and performance (continued)

Since launching the strategy of exploring funding opportunities with charitable trusts and corporate foundations in 2021, we broadened our approach in 2023, investing more time in research and small grant applications.

We submitted 18 grant proposals during 2023 and received positive responses from five by the end of the year and one more in early 2024. The total income raised in 2023 was £9,220.

One of our successful applications was to a corporate foundation, St. James's Place Charitable Foundation. Proposals can only be made by introduction and we are grateful to Vanessa Barade for facilitating this.

The following grants were received:

As per the grant applications, 90% of funds received was allocated to restricted income and sent to the projects in NPH programme countries and 10% was allocated to unrestricted income to support with project development overheads.

In the area of individual giving , we continued to engage our child sponsors, providing updates on academic progress, Christmas cards and facilitating correspondence. Ongoing promotion of the so-called Sharing Fund to celebrate a special occasion in their sponsor life resulted in donations of over £600 in 2023. Total income during the year from regular giving was around £8,100.

We continued to enhance our digital communication , working closely with skilled volunteers. We created new content on our website, notably pages describing some of our core programmes including gender empowerment and nutrition, and a series of stories highlighting the impact of our education and healthcare programmes. These stories were produced by a volunteer who offered to spend her long-service work sabbatical working with us for two weeks after hearing about NPH through a talk at her local church. The stories were also shared through our e-newsletters that were sent to our subscribers via MailChimp.

Page 4

NUESTROS PEQUEÑOS HERMANOS UNITED KINGDOM

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

4 Achievements and performance (continued)

The trustees are incredibly grateful for the generosity and loyalty of all our supporters and volunteers . In addition to monetary contributions, the charity continued to receive gifts in kind in 2023, specifically raffle and auction items for our events with a value of over £8,000, as well as the pro-bono service of our payroll accountant and professionals in the fields of flower arranging and graphic design. Around 20 volunteers gave us approximately 300 hours of their time and skills throughout 2023, helping with event planning and execution, administrative and translation tasks, and on-going communication initiatives. Among them was a school student who chose to volunteer with us as part of her Duke of Edinburgh Silver Award for six months, having learnt about NPH through her mother who attended one of our fundraising events.

Our grant-making in 2023 focused predominantly on restricted donations. We were able to send grants of varying sizes to all nine NPH programme countries in Latin America and the Caribbean, amounting to £16,170.

Thanks to an ongoing individual donation, we continued to support staffing costs at NPH physiotherapy programme that works with children with disabilities and adults suffering from illness and disabilities. We also continued to fund operational costs of residential care and support for children living back with their families through our child sponsorship programme, as well as special celebrations and

We once again supported NPH nutrition programme, thanks to community fundraisers who had visited the programme the previous year and raised money through friends and family.

The donations from St. James's Place Charitable Foundation, The Grace Trust and The Pat Newman Memorial Trust enabled us to provide significant support to NPH disability programme, covering the costs of laboratory tests and medical scans for children with specific health needs, and therapy materials, as well as contributing to staff salaries.

We also sent a grant to NPH Honduras for their family reintegration programme which helped to pay for healthcare for children in the programme and staff salaries, thanks to the donations from Souter Charitable Trust and The Tula Trust Ltd.

5 Financial review and reserves policy

During the financial year ended 31 December 2023, the charity had income of £65,136 (2022:£251,701). Of this, £16,776 represented income to restricted funds (2022: £137,898). Expenditure for the year was £87,031 (2022: £220,687). This was represented by £15,572 (2022: £137,063) of restricted funds.

As at 31 December 2023, NPH UK had cash assets of £58,642, a decrease on the balance of £80,537 at the close of 2022. This is represented by £7,291 (2022: £7,840) of restricted funds.

At the beginning of 2023, at the yearly reserves policy review, the trustees agreed that 50% of the charity's budgeted annual running costs plus management and administration costs would continue to be necessary and sufficient. This was calculated to be approximately £23,000. At the year-end, unrestricted reserves of £51,351 were held, excluding liabilities of £2,796. The trustees decided this amount would be prudent, given the fluctuating levels of annual income that NPH UK continues to experience.

Page 5

NUESTROS PEQUEÑOS HERMANOS UNITED KINGDOM

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

6 Risk Management

The trustees, in their responsibility to identify, assess and manage risks, approved the 2023 reserves policy in February and conducted the annual review of the financial policy and procedure, expenses policy, confidentiality statement, data protection policy and conflicts of interest policy. Financial results were monitored on a quarterly basis and a year-end forecast enabled the trustees to make prudent decisions about grant-making. The budget for 2024 was presented in December 2023. Between meetings, discussion and some operational decisions took place over email. Regular meetings with supporting documentation provided by the charity director enabled the trustees to take decisions on strategies pertaining to fundraising, running costs, trustee recruitment and grant-making.

On behalf of the trustees

Francesca Griffiths Trustee

30 September 2024

NUESTROS PEQUEÑOS HERMANOS UNITED KINGDOM

Page 6

INDEPENDENT EXMAINER'S REPORT

TO THE TRUSTEES OF NUESTROS PEQUEÑOS HERMANOS UNITED KINGDOM

I report to the charity trustees on my examination of the accounts of Nuestros Pequeños Hermanos UK ('the CIO') for the year ended 31 December 2023, which are set out on pages 7 to 9.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with

I have completed my examination. I confirm that no material matters have come to my attention in connection

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.

Mr Colin James Dadswell FCCA

10 October 2024

Caladine Limited Chantry House 22 Upperton Road Eastbourne BN21 1BF

Page 7

NUESTROS PEQUEÑOS HERMANOS UNITED KINGDOM

RECEIPTS AND PAYMENTS ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted Restricted Total **Unrestricted ** Restricted Total
2023 2023 2023 2022 2022 2022
£ £ £ £ £ £
Receipts from:
Donations and gifts 4,417 8,451 12,868 26,923 8,717 35,640
Gift Aid receivable 1,877 - 1,877 1,857 - 1,857
Grants receivable 895 8,325 9,220 468 124,672 125,140
Fundraising events 41,008 - 41,008 84,388 4,509 88,897
Interest receivable 163 - 163 167 - 167
Total receipts 48,360 16,776 65,136 113,803 137,898 251,701
Payments on:
Staging fundraising events 24,297 - 24,297 38,838 - 38,838
Digital fundraising costs 292 - 292 280 - 280
Staff costs 38,284 - 38,284 35,090 - 35,090
Grants to institutions 598 15,572 16,170 3,359 137,063 140,422
Charity management and
administration 3,915 - 3,915 3,309 - 3,309
Bank charges 463 - 463 859 - 859
Printing, postage & stationary 42 - 42 48 - 48
Rent - - - 186 - 186
Insurance 808 - 808 815 - 815
Accountancy 1,440 - 1,440 560 - 560
Independent Examination 720 - 720 280 - 280
Office costs 600 - 600 - - -
Total payments 71,459 15,572 87,031 83,624 137,063 220,687
Transfers between funds 1,753 (1,753) - 1,802 (1,802) -
Net receipts/(payments) (21,346) (549) (21,895) 31,981 (967) 31,014
Funds brought forward 1
January 2023 72,697 7,840 80,537 40,716 8,807 49,523
Funds carried forward 31
December 2023 51,351 7,291 58,642 72,697 7,840 80,537

Page 8

NUESTROS PEQUEÑOS HERMANOS UNITED KINGDOM

STATEMENT OF ASSETS AND LIABILITIES

AS AT 31 DECEMBER 2023

----- Start of picture text -----
2023 2022
£ £
Cash Funds:
Cash at bank and in hand 58,642 80,537
Represented by:
Unrestricted funds 51,351 72,697
Restricted funds 7,291 7,840
58,642 80,537
Liabilities
PAYE due 1,836 1,598
Accountancy and Independent Examination fee 960 2,160
2,796 3,758
----- End of picture text -----

The financial statements were approved by the Trustees on 30 September 2024.

Francesca Griffiths Trustee

Page 9

NUESTROS PEQUEÑOS HERMANOS UNITED KINGDOM

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting Policies

The Financial Statements have been prepared on a receipts and payments basis in accordance with Section 133 of the Charities Act 2011.

2 Donations

Donations are recognised when received by or on behalf of the charity.

3 Expenditure

Expenditure is recognised in the year in which it is incurred and allocated to the appropriate category.

4 Funds

The charity operates a general fund for its activities. The charity also operates several restricted funds as follows:

Fund Name
Child sponsorship
Sharing funds
El Salvador university scholarships
Haiti disability support
Honduras family integration project
Nicaragua disability project
NPH Honduras
Brought
forward
6,637
518
600
84
-
-
-
7,840
Receipts
7,687
618
-
120
4,500
3,825
26
16,776
Payments
(6,571)
(556)
-
(120)
(4,500)
(3,825)
-
(15,572)
Transfers
(1,153)
-
(600)
-
-
-
-
(1,753)
Carried
forward
6,601
581
-
84
-
-
26
7,291

Child sponsorship: donations from individuals to support vulnerable children across NPH country programmes living in residential care and disadvantaged communities.

Sharing funds: donations from individuals to support NPH country programmes to organise birthday/Christmas celebrations and recreational activities for children living in residential care and disadvantaged communities.

El Salvador university scholarships: donation from individual to support university studies of young people in NPH El Salvador. The studies have now been fully funded, and the £600 surplus on funds has now been transferred to the general fund.

Haiti disability support: donation from individual assigned to staff costs at NPH programme that supports children and adults with disabilities.

Honduras family integration project: grants from Souter Charitable Trust and The Tula Trust Ltd assigned to NPH reintegration project that supports children who have been living in residential care to return to live with family members.

Nicaragua disability project: grants from St James's Place Charitable Foundation, The Pat Newman supports children with disabilities.

NPH Honduras: donation from individual to be restricted to NPH Honduras.