DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 **Charity registration number 1177504** ## **DNIPRO HOPE MISSION** **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **LEGAL AND ADMINISTRATIVE INFORMATION** |**Trustees**|Dr J Searle|| |---|---|---| ||G Jowett|| ||Rev. R Martin|| ||Rev. M Allchorn|| ||M Murchison|| ||M Gray|| ||A Igbokwe|| ||R Fowler|(Appointed 26 November 2022)| ||M Raber|(Appointed 16 May 2022)| |**Charity number**|1177504|| |**Independent examiner**|Noel Aloko FCCA|| ||abacus azure|| ||Chartered Certified Accountants|| ||85-87 Bayham Street|| ||London|| ||NW1 0AG|| |**Bankers**|Lloyds Bank plc|| ||25 Gresham Street|| ||London|| ||EC2V 7HN|| DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1 - 12| |Independent examiner's report|13| |Statement of financial activities|14| |Statement of financial position|15| |Notes to the financial statements|16 - 23| DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **TRUSTEES' REPORT** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ The trustees present their annual report and financial statements for the year ended 31 March 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's CIO - Foundation Registered 12 Mar 2018, the Charities Act 2011 and "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 charity's objects are: - To relieve poverty and sickness of persons living in Ukraine - To advance the Christian faith in Ukraine for the benefit of the public. The policies adopted in furtherance of these objects are: - Provision of grants, items and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty and/or sickness and raising awareness in issues concerning the plight and circumstances of persons in Ukraine, in particular, but not exclusively, by providing support to other persons, institutions, churches and agencies involved in or wishing to become involved in similar activities - Education and the provision of courses and practical seminars run by local Christian communities in accordance with the statement of belief of the charity There has been no change in these during the year. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. ## **Achievements and performance** _**Who we are?**_ Dnipro Hope Mission (DHM) is a registered UK charity that works in close cooperation with trusted partners in churches in Ukraine to provide essential supplies to vulnerable people, such as the sick and disabled, in the poorest regions of Ukraine. We offer compassionate care for all people in need such as sick, disabled, refugees and orphans as well as providing education, training and funding to local partners in Ukraine who are offering this care. Our vision is to help make the Kingdom of God a visible reality in Ukraine. Our aim is to encourage people in Ukraine and to create an environment in which they can feel valued and safe. ## _**Why?**_ Since 2014 Ukraine “has been a victim of relentless military aggression and suffered countless human tragedies”, says the Head of the Ukrainian Catholic Church. According to the UN statistics the war in Eastern Ukraine has already claimed more than 13,100 lives; 1,800,000 internally displaced and conflict affected people; left more than 29,500 people injured and 3,5 million people in real need. Being witnesses of this poverty and need, we could not stand aside and watch people suffering and we try to help as much as we can”. This was written by our founders in 2016 - before the second Russian invasion on February 24th 2022. Since February 24th the suffering and anguish of the Ukrainian people has increased. The Office of the United Nations High Commissioner for Human Rights (OHCHR) verified over 8.4 thousand deaths of civilians in Ukraine as of March 2023 (https://www.statista.com/statistics/1293492/ukraine-war-casualties/) In total, more than eight million Ukrainian refugees were registered across Europe. Most of them fled the country by crossing the border with Poland.( https://www.statista.com/statistics/1293403/cee-ukrainian-refugees-by-country/) While millions of refugees have left the country, many millions more have been forced to leave their homes and move within the country – all in need of humanitarian support. The United Nations estimates, that, one year after the Russian Invasion, nearly half the population – roughly 18 million people – need humanitarian aid and protection. (https://news.un.org/en/story/ 2023/02/1133882). The work of our partners serving all in need, regardless of background, language, or religious affiliation has been non-stop throughout this reporting year. - 1 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **TRUSTEES' REPORT (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## _**How?**_ We offer our help by organising: - Supporting different projects initiated and led by our partners in Ukraine throughout the year. - Organising events/ visits/ meetings in the UK to talk about humanitarian needs in Ukraine and the work of DHM. - Before the second Russian Invasion, we organised winter and summer trips to help people to learn about Ukraine and its needs. We were unable to visit Ukraine during the summer of 2022 because of the war but a small team visited Ukraine to support our partners from March 3rd-March 8th 2023. - Publication of a monthly/bi-monthly newsletter and occasional updates by email. - Convening monthly prayer and information meetings to involve and update our supporters and pray for our partners on the ground in Ukraine. All our activities are discussed and agreed on by our Board of Trustees. In this report, we refer to our partners in Ukraine by Christian name only to protect their identities. We have disguised the close-up faces of soldiers, children and other vulnerable people in the photographs of our activities. ## **Partnership with Pastor Sasha at Vasilkivka Baptist Church** Pastor Sasha and his co-workers at Vasilkivka Baptist church are longstanding partners of DHM in Ukraine and we send regular funds to support the work each month. Pastor Sasha serves in the village of Vasylkivka, Dnipro region, just 70 km from the frontlines. When the war started, people came to the churches because they knew they would be helped there. Pastor Sasha and his team rose to the challenge providing comprehensive assistance to the large number of refugees coming from the east (e.g. Mariupol) providing food, housing, clothing, logistics and evacuation from the war zone. They also supplied medication: antiretroviral medication which saved the lives of teenagers with HIV; insulin to people with diabetes and they supported those needing dialysis. In just one day, they provided shelter and basic supplies for 230 people. In June 2022, Pastor Sasha and his team hosted a summer camp for 70 children in the town of Novagrigorivka. The camp was funded entirely by DHM. The children received three hot meals every day and a bag full of small gifts. They were able to sing, dance, laugh and play and ’escape’ the war. Parallel to the children's camp was an adult camp, attended by 22-25 people. Eight of them joined the church and now attend regularly. Pastor Sasha and the soldiers he serves unpacking medical supplies provided by DHM September 2022, found Pastor Sasha in Odessa, evacuating disabled children. He also delivered aid to the recently liberated Izyum. In October, he helped to clear the ruins and look for survivors following Russian missile attacks in Dnipro. In December, he visited a care home and gave gifts, essential supplies of insulin and pain relief medication and hygiene products to each of the 200 residents. The trip and gifts were funded entirely by DHM. Pastor Sasha has dodged bullets and missiles, driven over exposed anti-tank mines in the road and risked his life as he collects and delivers humanitarian supplies. - 2 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ Pastor Sasha has also been called to work as a military chaplain providing social, spiritual and material support to young men serving on the front lines. Pastor Sasha continues to risk his life as he ministers to about 300 troops in his care. He travels to the front line at Bakhmut (including Line Zero). In March 2023, DHM sent 10 x NiO Adult Intraosseous devices to Pastor Sasha. These are unavailable in Ukraine and we hope they will save the lives of 10 young soldiers. In the financial year to 31st March 2023, DHM provided £23, 500 for Pastor Sasha’s work and in June 2022 bought a SUV vehicle for £15000 which was transferred into the ownership of the Vasilkyvka Baptist Church and has been temporary registered in Ukraine. It is made available to Sasha and his team for their use bringing supplies to civilians and soldiers close to the front line. The DHM minibus purchased in 2019 has been continually used by the Vasilkyvka Baptist Church community particularly for transporting humanitarian supplies and displaced people. It needs frequent repair and is no longer reliable for long journeys close to the front line. The charity plans to provide Vasilkyvka with a younger minibus at which point the existing minibus will be made available to a local ministry partner for shorter distance journeys. ## **Partnership with Pastor Oleksandr, Bible Church, Tsarichanka** Pastor Oleksandr, who works with Pastor Sasha, continued to serve people with disabilities in a care home (where many disabled and wounded people arrived from the war zone). At the beginning of the war, the church gave all its resources which had been used for children's and youth camps to refugees: over twenty tents; fifty sleeping bags; fifty mattresses with sets of bedding. They gave everything, because they thought that if the Russians came, they wouldn't need it anymore. Over the first year, the church provided help and shelter to several thousand people. The church took aid to the soldiers in the combat zone in the Donetsk region—Lyman, Bakhmut, Pokrovsk. They delivered food to people who could not leave even though the battle was raging—to Pokrovsk, Lyman, Sviatohirsk and Kramatorsk. During the war, a school for refugee children operated in the church. The church prepared firewood for the winter and supplied ten refugee families, seven families with many children and five widows and elderly people. Twenty-four stoves were installed for people who did not have heating for the winter. The attendees at Pastor Oleksandr’s summer camp 2023 In the financial year to 31st March 2023, DHM provided Pastor Alexander with £7,069 for this work. - 3 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **Partnership with Andrei** Many friends of DHM have met Pastor Andrei (Regional leader for DHM in Eastern Ukraine) and his family on mission trips. This family is no stranger to war having been forced to leave their home in Donetsk in 2014. They live in Nikopol which is just the other side of the river from the Russian occupied Zaporizhzhia nuclear power plant. Russia has been shelling Nikopol from the nuclear plant and, because of the shelling, Andrei and his wife have spent many nights sheltering in the cellar. They have housed internally displaced people and, together with others from the church, distributed humanitarian aid to all those in need. DHM sent additional funds to Andrei which will enable his church to fix roofs and repair more properties ready for winter. Andrei wrote to us: ‘The brothers help rebuild houses after shelling. Your donations have become for some who suffered from the war, the only help in this tragic time.’ In the financial year to 31st March 2023, DHM provided Pastor Andrei with £4,350 for this work. ## **Partnering with Dnipro State Hospital** Our partnership with Doctor Daryna in Dnipro State hospital is also long-standing and throughout 2022-23 we have sent significant funds for medical equipment and medicines including vital field dressings (tourniquets and haemostatic bandages). We also put Dr Daryna in contact with an NGO which has distributed millions of pounds of medical supplies to Ukraine since the war started. Dr Daryna herself is working 36-hour shifts treating both wounded civilians and injured soldiers – Russian and Ukrainian. Throughout the year, she has worked under incredible levels of trauma and anxiety over shortages of critical supplies. In September, Dnipro was under heavy Russian attack and a missile exploded near Dr Daryna’s flat and all the windows in her flat were shattered. This was the attack which destroyed Dnipro Bus Station and many people were killed including young children. We immediately sent funds to our partners in Dnipro: Sasha, Mykhailo and Yevhenii. In the financial year to 31st March 2023, DHM provided Dr. Daryna with £4,080 for this work. ## **Partnering with Pastor Alexander (now a refugee in Sweden), working with people with disabilities** Some of our staunch supporters, who have met Pastor Alexander in Ukraine before the second invasion, send funds to continue our support for him and his family. It has been a difficult year. Each day has brought new challenges for Pastor Alexander and his family since he suffered a life changing injury in January 2022. He arrived safely in Sweden but was hospitalised with a pulmonary embolism and had an allergic reaction to the drugs used to treat him. He was eventually discharged from hospital and had a settled six months to recover and participate in a rehabilitation programme. His rebab progress was extremely good and, although he is mostly in a wheelchair, he does well on crutches, which nobody expected. Although his feet will never completely heal, he remains hopeful that he will be able to walk again. Sadly, the small church near Gothenburg which provided Alexander and his family with a basic place to live and helped him to find treatment for his broken legs did not have the capacity to support Alexander in the longer term. The family are now in emergency accommodation. However, despite his personal difficulties, Pastor Alexander is still in contact with the ministry team in Kyiv at the Preobrazhenie Church. With financial help from DHM they managed to buy food and medicines for the disabled community there. In the financial year to 31st March 2023, DHM provided Pastor Alexander with £9.760 for this work and made grants to help him with his personal circumstances of £3,480. ## **Partnering with Pastor Serhii, Poltava Baptist Church** Paster Serhii, who leads Poltava Baptist Church is another longstanding partner and we continued to send funds regularly. This church has been very active throughout the year. The church members worked around the clock to procure and distribute bags containing essential supplies to vulnerable people in the community. The church has also purchased supplies to provide medical care, accommodation and rations for refugees fleeing from Kharkov and Sumy – cities that have been destroyed by Russian bombs. Pastor Serhii in Poltava wrote to us in April/May 2022: ‘The flow of people is not decreasing, and the need is growing every day.’ Volunteers from the church supported those fleeing the East ‘We handed over water to evacuation trains, where it often happens that one bottle of water for the entire car, and the journey takes more than 20 hours with over 50 people!’ - 4 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ It was International Children’s Day in Ukraine on 1st June and, even in this time of war, Pastor Serhii and his team were able to organise a fun day, with lots of activities, bible stories and gifts for 180 children. DHM provided the funds to enable this, giving hope and a sense of normality to both the children and their mums / grandparents. Most dads are serving in the Ukrainian army or in other vital support roles and Serhii’s team continued their support of their local community as they provided accommodation and cared for many internally displaced people. In March 2023 Pastor Serhii reported: ‘We have been ministering to displaced people every day since the first day of full-scale war.’ During the year, Pastor Serhii and his church provided shelter and food for over 3,000 people. As food, hygiene products, medicines, clothes and shoes were distributed those receiving them were able to relax at tables and given social, emotional and spiritual support as well as food and drink. More than 10,000 portions of hot tea, coffee, pies, and sandwiches were given to refugees fleeing from Kharkiv and Poltava to the western part of Ukraine at the railway station. More than 20 tons of medical aid and food products were donated to the military. More than 5,000 servings of free hot lunches were served. In 2022/3 DHM donated thousands of pounds directly to Serhii’s church to assist their life saving work. In the financial year to 31st March 2023, DHM provided Pastor Serhii with £16, 825 for this work. ## **Partnering with Pastor Roman of Zaphoryzyia and the Mennonite churches** Pastor Roman and his colleagues from the Mennonite community are based in the Zaporizhe region. In March 2022, most sent their families to the West for safety. Mennonites have strong beliefs in peace and justice and nonresistance. However, since the beginnings of war these brave men of God have been working non-stop helping and supporting refugees and their own communities. They drive trucks to occupied areas to deliver supplies directly to the families in the areas most affected by heavy shelling and artillery fire. They also moved people to safer areas in the West. As the year progressed, they had to drive further and further to get supplies. They have all become very tired emotionally and physically and missed their families. DHM provided funds for this vital lifesaving work. We heard in October that Zaporizhzhia was systematically fired upon every night. People were killed in the lines of vehicles leaving the city. Over 100 people in Zaphorizhzhia were killed over a period of a few weeks. Many more were wounded and lost their homes. In the financial year to 31st March 2023, DHM provided Pastor Roman with £12,400 for this work. ## **Partnering with Pastor Vasilii in Donetsk Region** We formed a new partnership with Pastor Vasilii in March 2022. He worked tirelessly as war broke out, working on the front line and ministering to a church (Rock of Salvation" church, Pokrovsk city) in the Donetsk region. His life was in real danger. We offered him sanctuary in Vasilikivka Baptist Church in our ‘House of Hope’ with Pastor Sasha (see above) in case his town was overrun by the invading troops. People in his town started to get hungry due to shortages. There was hardly any water and no hot water at all. We managed to send funds, so he was able to purchase essential supplies. Russian bombing had left over 40,000 people without drinking water after the substation of the water supply was hit. Vasilli and his church already had a well and a dream of a filtration system. Together with a larger NGO we provided funds so that the church could provide clean drinking water to all those in need. Since October 2022, 450 cubic meters of drinking water have been made. 5 days a week, our partners consistently deliver and distribute water in the region and water can be collected from the church. For this past year, since the beginning of the full-scale invasion of the Russia into Ukraine, this small team (like so many of our partners) was constantly on the move. Refugees were evacuated from Donetsk, Luhansk, and some Mykolaiv regions (about 1,000 people in total). They steadily delivered humanitarian cargo from Europe and the defence regions of Ukraine for civilians and military to the east of Ukraine. They worked in the front-line zone of Avdiivka, Krasnohorivka and other places. They provided support for residents of the de-occupied territories of the Donetsk region. Over the past year, more than two hundred and fifty tons of food, clothing, bed linen, medicine, dressing material, generators, small pots, fuel materials, etc. were found, recovered, delivered, and distributed. 40,000 units of bread were baked and distributed from their own bakery, and they transported bread from Kharkiv to Zaporizhzhia. People were fed this bread in the basements of Volnovakha, Bakhmut, Avdiyivka, and Maryinka under fire. - 5 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **TRUSTEES' REPORT (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ **----- Start of picture text -----**
A bread delivery departs from the
“pop up” bakery supported by DHM
**----- End of picture text -----**
All money from DHM goes to refuelling and repairing equipment. During the year, this team drove about 140 thousand kilometres. Vasilii wrote: ‘We greatly appreciate your contribution to our work! Thanks to you, thousands of people received food, water, clothing, warmth, and medicine. Let's do good together!’ In the financial year to 31st March 2023, DHM provided Pastor Vasilii with £4,050 for this work. ## **Partnership with Pastor Sergei, Novomoskovsk** Pastor Sergei is another chaplain to Ukrainian soldiers on the front line. He is also engaged in lifesaving work— removing people from unsafe areas and taking supplies to those who need them – similar to Pastor Vasilii (see above) and Pastor Oleksii (see below). In September, he delivered supplies to the just liberated territory around Izyum. In the financial year to 31st March 2023, DHM provided Pastor Sergei with £10, 950 for this work. ## **Partnership with Pastor Oleksii from Berdyansk and Vinnitsa** Our partner,Oleksii was the senior pastor of the Mennonite churches of Berdyansk and Balkovo churches on the front line, as well as the deputy bishop of his association. The main source of support for his work was his own family business, which helped grow many churches and ministries. From February 24 to April 11, 2022, Oleksii and his family served in Berdyansk, receiving thousands of refugees from Mariupol. Seventeen Mariupol residents lived in his home. The church building was turned into a shelter. Berdyansk was occupied on 27/02/22. They served in the occupation, and it was very difficult and risky. Resources were scarce and much was needed. On April 8, Russian special services began looking for Oleksii in the city and he had to leave urgently. On April 11, Oleksii and his family moved to Vinnitsa, where they immediately began to engage in humanitarian relief. Within a few weeks, they had gathered people, helped them in their need and started a small church. Oleksii continued to make constant trips to the front line from Kherson to Kharkov. Weekly, he travelled 2000-2500 km. There is a great need, and he tries to serve people there with material aid, prayers and social and spiritual support. For the period from 11.04.2022 to 5.03.2023 he drove about 120.000 km. With his team, they distributed about 500 tons of humanitarian cargo. We send funds regularly to Oleksii. In the financial year to 31st March 2023, DHM provided Pastor Alexander with £9, 490 for this work. - 6 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **Partnership with Deacon Yevhenii, Dnipro Independent Baptist Church** Deacon Yevhenii and Dnipro Independent Baptist Church became our partner in 2022/3. Like many churches in Dnipro Region, their church became a hub for humanitarian relief, and they worked non -stop helping those in need, both refugees and in the church. They distributed food, blankets and essential items and have over 200 refugee families coming each week to the church to collect food packages. So much food was needed the kitchen in the church was extended and renovated. The church basement became a dormitory with many refugees staying overnight. Now, some elderly people with nowhere else to go live permanently in the church. They actively prepared for winter insulating the church, buying firewood, gas cannisters and heaters. They brought an electric generator and were also donated one by DHM. We now send funds regularly to Dnipro Independent Baptist Church.In Feb/March 2022 Deacon Yevhenii visited his family who were refugees in the UK and was able to share his experiences of war and separation with two of our supporting churches: New Malden and Guildford Baptist churches. In the financial year to 31st March 2023, DHM provided Deacon Yevhenii with £4,290 for this work. ## **Partnership with Pastor Mykhailo, Dnipro Central Baptist Church** In June 2022 Pastor Mykhailo, on the leadership team at Dnipro Central Baptist Church became our newest partner. Since the war started Dnipro Central Church has taken in more than 15,000 displaced people; organised overnight accommodation and meals and found transport to take people to a safe place. They evacuated people from the east; organised a point for issuing humanitarian aid (food and hygiene kits); gave medical aid; organised holidays for the children of displaced people; supported married couples (through loss, grief, separation), ran summer camps for children; hosted a party for seventy-two children on Christmas Eve. They helped supply warm clothing, food and a stove for the military. They also provided clothes for wounded soldiers in the local hospital. The church provided social, emotional and spiritual support to many thousands. They delivered food, clothing, bread, medicines, hygiene products, generators and construction materials to the east. DHM funds were used to support this work and enabled the church to buy and install extra insulation for the rooms that housed refugee families over the winter. In the financial year to 31st March 2023, DHM provided Pastor Mykhailo with £5,700 for this work. ## **Partnership with Pastor Roman in Lviv** In the early days of the war and again in October, we sent funds directly to Pastor Roman in Lviv whose church is involved in helping refugees in Lviv and particularly supporting traumatized refugee children. Pastor Roman on Saturday October 22nd wrote: ‘Today is a difficult day for Ukraine’. Even with air raid sirens on all day the church was able to pack and distribute 500 food packages for temporarily displaced persons. We also sent funds to help with palliative care costs for Pastor Roman’s father who was diagnosed with a brain tumour in early summer 2022. We helped to support the costs of an EEIT conference – part of a series entitled ‘Theological and Ethical Challenges of Wartime.’ This conference brought together leading theologians from Western Europe, USA and Ukraine to address the underlying theological issues at stake in the war in Ukraine. Donations from DHM were used to cover translation costs as well as the costs to publish a journal with articles based on the presentations that were given at the conference. In the financial year to 31st March 2023, DHM provided Pastor Roman with £7, 650 for this work. ## **Partnership with Pastor Valeriy in Khust** Pastor Valeriy is Rector of a small theological college in the Southwestern town of Khust. At the beginning of the war, this college was turned into a supply hub taking deliveries to starving people in Southern Ukraine. The work continues. During the last year, they managed to: - Deliver about 500 tons of products to distribution points. - 20 tons of clothes. - Use about 6,500 million hryvnias/ 175000$ for assistance. - 7 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ - Organize training courses and meetings on art therapy and crisis pedagogy. - Support the accommodation of about 20 displaced people who live in Khust and villages. - Resume educational processes – currently there are about 60 students studying in three programs. (this is half of the pre-war period). - Help organize an orphanage for about 60 displaced children. - Constant support of the Armed Forces with means of personal protection, repair of machines, etc. - 2 cars were handed over to the front, 6 more were participants in the purchase. Much for the financial support for this work came from elsewhere but DHM made significant contributions to humanitarian relief. In the financial year to 31st March 2023, DHM provided Pastor Valeriy with £6,300 for this work.We were also grateful to the theological college for hosting our Ministry trip in March 2023. ## **Ministry Trip: March 3rd – 8th.** Six members of the DHM team: Inna Haitan, Rodger Murchison and Ian Stackhouse from our International Advisory Board; Joshua Searle, co-founder and trustee, Margaret Murchison, Trustee and Liliya Melkonyan, our administrative co-ordinator, travelled to Khust in Western Ukraine to support our partners, express their solidarity with and pay tribute to these brave ‘heroes of the faith’. For most of our partners, this was their first opportunity since the start of the war to take a step back from attending to the needs of others, and to devote a few days to selfcare and Theological Reflection. They had an opportunity to share not only their traumas, but also their hopes and dreams for the future of Ukraine. One pastor shared how despite the horrors of the war, more and more Ukrainian people were turning to God. Several of our Ukrainian partners also said how much it meant to them to know that people from outside Ukraine (in the UK and the USA and other countries) were standing in solidarity with them and praying for them every day. ## Additionally, we sent funds to: - **Ukrainian Baptist Union:** In the early days of the war our chair of trustees was able to contact Igor Bandura, General Secretary of the Ukrainian Baptist Union and we donated £2000 towards their work in supporting relief efforts throughout Ukraine. - **Pastor Maksim in Kryvyi Rih:** For a shelter roof in the church grounds. DHM provided £340. ## **Homes for Ukraine** This scheme was introduced by the UK government in response to the huge numbers of refugees. DHM responded to requests from Ukrainian refugees and was able to match a small number of Ukrainians to homes offered by our supporters when the scheme was launched on March 18th, 2022. This work was supported by Guildford Baptist Church in ensuring safeguarding procedures were in place, setting up a Welcome Hub for Ukrainian refugees and helping the trustee with responsibility for this scheme. Our first family arrived on Easter Day. We found twelve hosts and homes for twenty-nine refugees during this reporting year with two homes waiting in the UK for nine more refugees who will hopefully arrive later in 2023. Many more potential host families and Ukrainian refugees were assisted and encouraged as DHM became a source of information, advice, contacts and support. We are so thankful for those who opened their homes and hearts to Ukrainian refugees. Amongst those we helped are: - Irina aged 65 and disabled, and Olga, her daughter aged 44, who have had a traumatic escape from Mariupol. They are now settled in Cumbria. - Denys and his parents who were trapped in occupied Mariupol for six months. Suffering from trauma, this family are still waiting for passports and permission to leave. - Natasha, widowed in the early days of the war, who arrived in the UK in early August with her three children—all struggling with grief and loss. Now settled in Ipswich. - Inna and her two young daughters. Now settled in Guildford. Inna, a lawyer in Ukraine is now helping our charity and serving on our International Advisory Board. - Songs of Praise interviewed two families— the Birch family from Wales who offered their home to DHM and the Rybalchenkos family who asked DHM for help—The episode was screened on June 26th. The BBC wrote: ‘We meet a Ukrainian family who have fled their homeland, swapping the city streets of Apostolove for the valleys of Wales after being offered a new home by a British Christian family’. - Three young students – one settled in Guildford and is now working in a care home; the other two are settled in Horley and work in Tesco. - 8 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **Fundraising** We would not exist without our faithful supporters and our donations increased ten-fold during this fiscal year. There were anonymous donations and donations through Stewardship (new in 2022), a generous donation from Switzerland and from the European Mennonite conferences. Fundraising included: - A plant sale and open garden in Stockton - Madeleine Blake from Stoneleigh Baptist Church organised an Easter sale at Stoneleigh Baptist Church raising over £400 to support the essential work of DHM. Another sale in November raised over £350. - Claudia Lucy Photography Services raised £750 offering mini photo sessions. - Jessica Richmond, ran the Oxford Town and Gown 10K race and raised almost £1000. - The ‘Band of Brothers’ from Reigate Baptist Church took part in a charity bike ride and raised over £1000 - Paul Brittain from Reigate Baptist Church gave half the proceeds from his new album of songs to DHM. - Christ Church Baptist Church, Kings Langley held a Quiz Night - Jacquie Taylor and a team from Epsom Baptist Church organised a Christmas Street Collection at a ‘Churches Together’ outreach event and raised £400 for a generator. - North West District of London Baptists donated £365. - Ruth and the Woking Pastorate@Guildford Baptist Church raised £543 by holding a Charity Fashion Show - Trustee Melanie Gray from Guildford Baptist Church organised a team of friends and Ukrainian refugees to carry out a street collection on the first anniversary of the war which raised £1,450 - Trustee Margaret Murchison has friends in the ‘First Baptist Augusta Church Friends’ group who gave a number of donations throughout the year which included $2,600 to help Pastor Sergei repair his car. Our co-founder and trustee Joshua Searle made many visits to churches to preach the gospel and talk about the work of DHM and this led to some very generous donations from supporting churches and individuals. In line with the Charity SORP, the trustees have reported the street collection organised by trustee Melanie Gray as fundraising activity. The fundraising activities conducted by volunteers and supporters, on their own initiative have been reported as donations. ## **Winter Emergency Appeal:** We anticipated a very difficult winter in Ukraine and launched a Winter Emergency Appeal ‘Operation Warm Embrace’. Houses had been damaged or wrecked; heating infrastructure had been destroyed and areas were still being ravaged by hostilities, shelling, and rocket attacks. Around October 10th, Russian missiles destroyed Ukraine’s power grid and most Ukrainians were now living without warmth, light, water or connectivity. Ukrainians were advised to stock up on warm clothes and blankets and were told ‘there may be no light for a very long time’. As winter approached, millions of people were suffering from hunger and cold and the more vulnerable were dying. The health system was unable to operate—without electricity there is no cold store for vaccinations or to preserve blood, no power for incubators, no mobile system to call for an ambulance. Our partners were trying every single day to respond to people’s needs by giving out food packages, hygiene packages, medicines, power generators and heating stoves. Snow fell early and we aimed to raise enough funds to buy generators for each of our seven partner churches in Ukraine in order to help them heat the rooms in their church where they are accommodating refugees fleeing the warzone. _(left) Deacon Evgenii, Independent Baptist Church in Dnipro, receiving a generator._ _(Right) A family from the Kharkiv region said, ‘we are thankful to the Salvation Baptist Church, especially the warm sleeping bags—now the kids will feel warm and cosy....’_ - 9 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **Organisation** During 2022 – 2023 we built up both our Board of Trustees and International Advisory Board members so that we were better able to further DHM’s objectives. We appointed two Russian speakers to our Board of Trustees: Mary Raber, a retired missionary who worked in Ukraine teaching in theological colleges for over twenty years. Her fluency in Russian has strengthened the link to our Ukrainian partners enabling us to get up to date reports. Reg Fowler was appointed to the role of treasurer. He had previously been Treasurer of St Peter’s Church and Trustee of the Social Care Unit at St Martin-in-the-Fields in Central London. With the increase in our donations since the war started, Reg has been ‘Godsent’ and has worked non-stop since he was appointed to ensure that our funds are sent immediately to our partners to ensure that they can continue their life-saving work. Reg has lived and worked in Kazakhstan and founded “Mosty-Movy“, an online community of Russian and Ukrainian speakers living in the UK that work together to provide language support to Ukrainian refugees and their UK hosts. Jacquie Taylor, a long standing supporter of DHM was asked to become our Community Organiser and has done invaluable work, raising funds, supporting our fundraisers and encouraging the trustees and our partners. **International Advisory Board:** We appointed several new members over the past year. Recent additions to the IAB include Dr Kseniia Trofmchuk and Prof. David P. Gushee. Kseniia and David participated in the DHM-funded summer school of the Eastern European Institute of Theology. Several members of the IAB are currently in discussion concerning the possibility of organising a conference for theologians and pastors in Ukraine some time in 2024. The DHM Board is in discussion about how best to utilise the experience and expertise of our IAB members in order to promote our charitable objectives. ## **Financial review** It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. The transfer of funds into Ukraine remains difficult. However, we have made improvements in this reporting period. To address exchange-rate restrictions with respect to Hryvnia in Ukraine, we transfer Euros to the dedicated bank account of our local representative who then distributes the funds in Hryvnia to our local partners in accordance with our instructions. She provides us with bank statements confirming those transfers. Since March 2023, we have also provided our local partners with a specially devised mobile phone app which they use to record purchases made with DHM funds, sending us pictures of receipts and materials purchased. We do not expect local partners to provide us with evidence of how every last hryvnia has been spent, because they operate in dangerous places and are already overburdened with their responsibilities. However, both DHM and our local partners understand the need to challenge sceptical attitudes towards charitable activity in Ukraine and to demonstrate that even in a war situation, best practice can still be achieved, and corruption overcome. Our local partners also use the app to communicate what further assistance they need. The app is not used as a mechanism for transferring funds in case communications are compromised. The app is designed so that our local partners can record the information even when there is no mobile signal, or it is dangerous to connect to a mobile signal; the information is then transferred when a mobile signal is restored. The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. In February/March 2022 as banks were closed and sanctions were imposed new payment channels were created (money transfer apps) so that financial support could be sent directly and immediately to our partners. Our donations increased as our charity grew and increased its profile (Joshua Seale, Chair, was interviewed on BBC TV) and a Stewardship account was set up to help manage this. - 10 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **Plans for future periods** **Emergency response:** Our focus will continue to be the emergency response to the second Russian invasion of Ukraine and supporting our trusted partners in Eastern Ukraine who are making heroic sacrifices and facing death as they continue to support vulnerable and needy people affected by the war. **Pastoral care:** Many of our partners were already pastors and have faced an incredible workload over the past year as they care for displaced people and those who have remained. Now additionally, they have increased responsibilities working as military chaplains and supporting the wounded, the bereaved, and those who remain in their communities despite war damage. Their workload is massive, but they have furthered an atmosphere of community support, galvanised volunteer teams, made up of church members and other local citizens, in addition to responding creatively to provide spiritual, emotional and mental-health wellbeing. To continue our pastoral care to these pastors we will arrange a further seminar to give focussed attention to their selfcare, Theological Reflection and processing time, both for the trauma they experience, and the trauma care they give. **Theological education:** On the morning of February 24, 2022, the full-scale invasion of Ukraine by Russian forces upended the entire system of theological education in Ukraine. Significant disruptions to the work of our partner seminaries and colleges provoked existential questions. In response to the war, several theological schools have found themselves on the front lines of ministry in ways that have, in turn, redefined their sense of community. These schools had to turn from holding lectures and seminars to housing and feeding refugees, evacuating the vulnerable from active conflict zones, providing soul-care to the displaced, and so much more. As Ukrainian evangelical seminaries have responded missionally to the war’s horrors, they have had to rethink what community means. Community has been reinvisioned as an inclusive, shared mission to serve others. In doing so, these seminaries have formed a reflective community that is seeking to address pressing issues facing the church and Ukrainian society from biblical perspectives; a compassionate community that meets people’s immediate needs as they suffer violence and displacement; and a hopeful community that refuses to succumb to the darkness of the barbaric Russian invasion. We aim to continue our support of these commendable endeavours, helping our Ukrainian friends to think through the existential and theological questions raised by the war and to help practically and financially to support their projects and initiatives. ## **House of Hope** In September 2020, DHM received a legacy donation from the family of J & R Potter in the sum of £21,000. That legacy is for the construction and fitting out of a Christian community hub and welcome centre "the House of Hope". The site has already been purchased, located between the Vasilkyvka railway station and bus station. Some construction work has been carried out by the Vasilkyvka Baptist Church community. Whilst DHM understood that work on the site had paused because of the Russian invasion, the trustees and the Vasilkyvka community are reconsidering whether to complete the project. Its strategic location means that it is more than ever useful, indeed vital, for the care and support of displaced persons and soldiers. The legacy is reported as restricted funds for this purpose. ## **Structure, governance and management** The charity is a Charitable incorporated organisation, the CIO - Foundation Registered 12 Mar 2018 as its governing document. The trustees who served during the year and up to the date of signature of the financial statements were: Dr J Searle G Jowett Rev. R Martin Rev. M Allchorn M Murchison M Gray A Igbokwe S Findlater (Resigned 22 September 2022) R Fowler (Appointed 26 November 2022) M Raber (Appointed 16 May 2022) A Eyre (Appointed 9 April 2022 and resigned 6 July 2022) - 11 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ The procedures of recruitment, eligibility, appointment, training and retirement of Trustees are detailed in Constitution of Dnipro Hope Mission. In 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. The decision about a new trustee appointment is made by all existing trustees unanimously at the Board of Trustees meeting. A new Trustee would be provided with information on the activities, financing and management structure of the Charity, together with Charity Commission guidance and codes of conduct related to the roles and responsibilities of Trustees. The Board’s skills base is reviewed regularly to identify recruitment and training needs to ensure effective governance. Regular Board meetings are also used to identify areas where training would improve the performance of the Board. None of the trustees has any beneficial interest in the organisation. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up. DHM is a team of Trustees, International Advisory Board, coordinators here in the UK as well as in Ukraine, and faithful friends who serve the charity as volunteers and supporters. Trustees’ functions and duties, decision making and delegation, as well as meeting procedures are detailed in Constitution of DHM. The Trustees hold final authority within the charity with the management team being responsible for the day-to-day charity operations. Coordinators and volunteers hold authority for all Dnipro Hope Mission activities within their respective roles. The International Advisory Board provides professional support in different areas of Charity activities. The trustees' report was approved by the Board of Trustees. Rev. M Allchorn **Chair of Trustees** 8 January 2024 - 12 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF DNIPRO HOPE MISSION** I report to the trustees on my examination of the financial statements of Dnipro Hope Mission (the charity) for the year ended 31 March 2023. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no 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 charity as required by section 130 of the 2011 Act; or - 2 the financial statements do not accord with those records; or - 3 the financial statements 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 financial statements to be reached. ## **Noel Aloko FCCA** abacus azure Chartered Certified Accountants 85-87 Bayham Street London NW1 0AG Dated: 11 January 2024 - 13 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ |**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**3**
153,945
43,737
Other trading activities
**4**
1,450
-
Other income
**5**
-
-
**Total income**
155,395
43,737
**Expenditure on:**
Raising funds
**6**
404
-
Charitable activities
**7**
135,777
43,737
**Total expenditure**
136,181
43,737
**Net incoming resources**
**before transfers**
19,214
-
Gross transfers between
funds
(21,000)
21,000
**Net (expenditure)/income for**
**the year/**
**Net (outgoing)/incoming**
**resources**
(1,786)
21,000
**Other recognised gains and losses**
Other gains or losses
**12**
912
-
**Net movement in funds**
(874)
21,000
Fund balances at 1 April 2022
As originally reported
_53,011_
_6,515_
Prior year adjustment
_480_
_1,509_
As restated
53,491
8,024
**Fund balances at 31 March**
**2023**
52,617
29,024|**Total** **Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2022**
**2022**
**£**
**£**
**£**
197,682
97,217
-
1,450
19,311
-
-
128
-
199,132
116,656
-
404
1,734
-
179,514
96,379
1,026
179,918
98,113
1,026
19,214
18,543
(1,026)
-
(2,672)
2,672
19,214
15,871
1,646
912
-
-
20,126
15,871
1,646
_59,526_
_37,140_
_4,683_
_1,989_
_-_
_93_
61,515
37,140
4,776
81,641
53,011
6,515|**Total**
**2022**
**£**
97,217
19,311
128| |---|---|---| |||116,656| |||1,734| |||97,405| |||99,139| |||17,517
-| |||17,517
-| |||17,517
_41,916_
_93_
42,009| |||59,526| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 14 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **STATEMENT OF FINANCIAL POSITION** ## _**AS AT 31 MARCH 2023**_ |**Notes**
**Fixed assets**
Property, plant and equipment
**13**
**Current assets**
Cash at bank and in hand
**Current liabilities**
**15**
Net current assets
**Total assets less current liabilities**
**Income funds**
Restricted funds
Unrestricted funds|**2023**
**£**
79,819
(525)|**£**
2,347
79,294
81,641
29,024
52,617
81,641|**2022**
**£**
56,877
(480)|**£**
3,129
56,397| |---|---|---|---|---| |||||59,526| |||||6,515
53,011| |||||59,526| The financial statements were approved by the Trustees on 8 January 2024 Rev. R Martin Rev. M Allchorn **Trustee Trustee** - 15 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **1 Accounting policies** ## **Charity information** Dnipro Hope Mission is a Charitable Incorporated Organisation incorporated in England and Wales. The registered office is 86-90 Paul Street London EC2A 4NE. ## **1.1 Accounting convention** The financial statements have been prepared in accordance with the charity's CIO - Foundation Registered 12 Mar 2018, the Charities Act 2011 and "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)". The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements 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 Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. ## **1.4 Income** Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. - 16 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **1 Accounting policies** ## **(Continued)** Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts. ## **1.5 Expenditure** Income and expenses are included in the financial statements as they become receivable or due. Expenses include VAT where applicable as the company cannot reclaim it. ## **1.6 Property, plant and equipment** Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Motor vehicles 25% Reducing balance basis The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. ## **1.7 Impairment of non-current assets** At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). ## **1.8 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## _**Basic financial assets**_ Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## _**Basic financial liabilities**_ Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled. - 17 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **2 Critical accounting estimates and judgements** In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. ## **3 Donations and legacies** |**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**£**
**£**
Donations - Organisations
87,855
110
Donations - Gift Aid claim
-
-
Donations - Individuals
66,090
43,627
153,945
43,737
**For the year ended 31 March 2022**
97,217
-|**Total**
**2023**
**£**
87,965
-
109,717
197,682|Total
2022
£
19,074
762
77,381| |---|---|---| |||97,217| |||97,217| ## **4 Other trading activities** ||**Unrestricted**|Unrestricted| |---|---|---| ||**funds**|funds| ||**2023**|2022| ||**£**|£| |Volunteers trip contribution|-|200| |Fundraising events|1,450|19,111| |Other trading activities|1,450|19,311| |**Other income**||| ||**Total**|Unrestricted| |||funds| ||**2023**|2022| ||**£**|£| |Other income|-|128| ## **5 Other income** - 18 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **6 Raising funds** |**Unrestricted**
**funds**
**2023**
**£**
Fundraising and publicity
Promotional gifts
-
Other fundraising costs
222
Fundraising and publicity
222
Trading costs
Other trading activities
182
404|Total
2022
£
342
334| |---|---| ||676| ||1,058| ||1,734| - 19 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **7 Charitable activities** |**Warm**
**Embrace**
**2023**
**£**
Depreciation and impairment
-
Supplies - food
-
Supplies - medical/ hygiene
-
Supplies - equipment
-
Travel & accommodation
-
Sundry
-
War Relief
-
-
Grant funding of activities (see note 8)
14,551
Share of support costs (see note 9)
-
Share of governance costs (see note 9)
-
14,551
**Analysis by fund**
Unrestricted funds
717
Restricted funds
13,834
14,551|**Medical**
**Appeal**
**Other**
**Activities**
**Donestsk**
**region**
**Tsarichanko**
**care home**
**SUV for**
**Vasylkivka**
**2023**
**2023**
**2023**
**2023**
**2023**
**£**
**£**
**£**
**£**
**£**
-
782
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
17,372
2,737
125,393
716
7,069
-
2,737
126,175
716
7,069
17,372
-
-
-
-
-
10,414
-
-
-
-
-
480
-
-
-
13,151
126,655
716
7,069
17,372
8,670
113,166
716
7,069
5,439
4,481
13,489
-
-
11,933
13,151
126,655
716
7,069
17,372|**Total**
**2023**
**£**
782
-
-
-
-
17,372
135,915
154,069
14,551
10,414
480
179,514
135,777
43,737
179,514|**Total**
**2022**
**£**
1,043
1,709
311
3,650
297
1,202
56,453
64,665
13,154
19,106
480
97,405
96,379
1,026
97,405| |---|---|---|---| - 20 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **8 Grants payable** |**Warm**
**Embrace**
**Total**
**2023**
Medical
Appeal
Other
Activities
**2023**
2022
2022
**£**
**£**
£
£
Grants to institutions:
Other
14,551
14,551
12,167
987
-
**Support costs**
**Support**
**costs**
**Governance**
**costs**
**2023**
**£**
**£**
**£**
Administrative Expenses
362
-
362
National partner's
4,731
-
4,731
Computer costs
319
-
319
Bank Charges
1,095
-
1,095
Motor vehicle
-
-
-
Trustee meetings
486
-
486
Rent & rates
264
-
264
House of Hope
224
-
224
Other support costs
2,933
-
2,933
Independent examiner fees
-
480
480
10,414
480
10,894
Analysed between
Charitable activities
10,414
480
10,894|Total
2022
£
13,154| |---|---| ||2022
£
1,316
12,888
319
720
2,463
-
500
750
150
480| ||19,586| ||19,586| ## **9 Support costs** Governance costs includes payments to the independent examiner of £480 (2022- £480) for independent examination fees. ## **10 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. ## **11 Employees** The average monthly number of employees during the year was: |**2023**|**2022**| |---|---| |**Number**|**Number**| Total - - - 21 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **11 Employees** **(Continued)** There were no employees whose annual remuneration was more than £60,000. ## **12 Other gains or losses** |**Other gains or losses**||| |---|---|---| ||**Unrestricted**|Total| ||**funds**|| ||**2023**|2022| ||**£**|£| |Foreign exchange gains|(912)|-| ## **13 Property, plant and equipment** |**Property, plant and equipment**|| |---|---| ||**Motor vehicles**| ||**£**| |**Cost**|| |At 1 April 2022|9,888| |At 31 March 2023|9,888| |**Depreciation and impairment**|| |At 1 April 2022|6,759| |Depreciation charged in the year|782| |At 31 March 2023|7,541| |**Carrying amount**|| |At 31 March 2023|2,347| |At 31 March 2022|3,129| Investment properties rented to another group entity have been accounted for using the cost model. The carrying value of these investment properties included within property, plant and equipment is £Nil (2022 - £Nil). ## **14 Borrowings** |**Borrowings**||| |---|---|---| |Bank overdrafts
Payable within one year|**2023**
**£**
45
45|**2022**
**£**
-| |||-| - 22 - DocuSign Envelope ID: A7E2AF71-71E0-4724-B2F4-4715E5B55A30 ## **DNIPRO HOPE MISSION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **15 Current liabilities** |**Current liabilities**||| |---|---|---| |**Notes**
Bank overdrafts
**14**
Accruals and deferred income|**2023**
**£**
45
480
525|**2022**
**£**
-
480| |||480| ## **16 Retirement benefit schemes** The charity does not operate a pension scheme as there are no qualifying employees. ## **17 Analysis of net assets between funds** |**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2023**
**2023**
**£**
**£**
Fund balances at 31
March 2023 are
represented by:
Property, plant and
equipment
-
2,347
Current assets/(liabilities)
52,617
26,677
52,617
29,024|**Total** Unrestricted
Funds
Restricted
Funds
**2023**
2022
2022
**£**
£
£
2,347
50
3,079
79,294
52,961
3,436
81,641
53,011
6,515|Total
2022
£
3,129
56,397| |---|---|---| |||59,526| ## **18 Related party transactions** There were no disclosable related party transactions during the year (2022 - none). - 23 -