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2024-03-31-accounts

Charity registration number 1177504

DNIPRO HOPE MISSION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

DNIPRO HOPE MISSION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Dr J Searle
G Jowett
M Allchorn
M Murchison
M Gray
A Igbokwe
R Fowler
M Raber
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

DNIPRO HOPE MISSION

CONTENTS

Page
Trustees' report 1 - 15
Independent examiner's report 16
Statement of financial activities 17
Statement of financial position 18
Notes to the financial statements 19 - 26

DNIPRO HOPE MISSION

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their annual report and financial statements for the year ended 31 March 2024.

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:

The policies adopted in furtherance of these objects are:

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.

At Dnipro Hope Vision, our aim is to save lives in Ukraine and to restore hope and dignity to Ukrainian people impacted by poverty, disease and war. This ultimate objective guides everything we do.

Why?

For many Ukrainians, the war started in 2014 with the first Russian invasion and the ongoing war in the Donbass from 2014-2022. DHM founders Joshua and Varduyi Seale wrote in 2016: ‘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’.

Since February 24th 2022, the suffering and anguish of the Ukrainian people has increased. The Office of the United Nations High Commissioner for Human Rights (OHCHR) verified a total of 30,457 civilian casualties during Russia's invasion of Ukraine as of February 15, 2024. Of them, 19,875 people were reported to have been injured. However, OHCHR specified that the real numbers could be higher. https://www.statista.com/statistics/1293492/ ukraine-war-casualties/

By February 2024, nearly 6.5 million people have fled from Ukraine into neighbouring countries; approximately 3.7 million Ukrainians remain internally displaced. The United Nations estimates 14.6 million people in Ukraine will need humanitarian assistance in 2024.

https://www.unrefugees.org/news/5-things-you-should-know-about-the-war-in-ukraine/

The work of our partners serving all in need, regardless of background, language, or religious affiliation has been non-stop throughout this reporting year and since the war began. They are all experiencing profound exhaustion of body, mind and spirit as they live through the daily horror of war. There has been no respite. Several of them have narrowly avoided being killed themselves – their vehicles targeted by drones and narrowly avoiding missiles. They are surrounded by devastated villages, towns and cities and are constantly serving suffering people. They have had to attend countless funerals of cherished friends and family members.

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FOR THE YEAR ENDED 31 MARCH 2024

As pastors they have lost many ‘brothers and sisters’ in their churches as their congregations fled westwards. They are constantly serving newly displaced people as evacuations from the front-line areas continue – providing food, water, clothing and shelter as well as emotional, social and spiritual support to thousands of people who have left everything and lost all they ever had – in some cases in just their nightclothes.

The work of DHM focuses on the most vulnerable: older people, people with disabilities and the women and children who make up approximately 90 percent of people fleeing the war and remaining internally displaced.

How?

We offer our help by:

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 and a second visit was made by a team in February/March 2024.

All our activities and the distribution of funds are discussed and agreed on by our Board of Trustees.

Partnership with Pastor Sasha at Vasilkivka Baptist Church

Pastor Sasha and his co-workers at Vasilkivka Baptist church are long standing 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. Paster Sasha has only nineteen members of his congregation left - just three are men. A typical day would include collecting vast amounts of home-made food and drink from the local community to deliver to those in need - boxes of beautiful cakes and fruit juices etc; delivering aid and comforting local people who have either refused or been unable to leave or have returned; visiting medics in the front-line hospitals and emergency centres and dropping off first aid kits and other non-tactical medical supplies; praying for one doctor who is ‘ dealing with 150 patients a day in a grim, dark, bombed out place with plastic flapping across broken windows .’

We are so grateful to Epsom Baptist Church. They bought a minibus for Pastor Sasha in 2017. Since the war started it has been in constant use by the Vasilkivka 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. In 2023, Epsom Baptist Church has again donated funds which will enable us to provide Vasilkivka with a newer minibus at which point the existing minibus will be made available to a local ministry partner for shorter distance journeys. We are searching for the right vehicle and dealing with changing regulations for importing a vehicle into Ukraine.

Pastor Sasha could be conscripted at any time, but we pray that he will be able to continue his lifesaving work – especially the delivery of essential medication.

Pastor Sasha pictured in Ukraine, February 2024 with Board members, Rev. Dr. Rodger Murchison, a member of our International Advisory Board and author of ‘Guide for Grief’ and his wife, Margaret, DHM trustee. DHM trustees are incredibly grateful to Rodger for raising the funds for the DHM Ministry trip to Ukraine and to all those in the churches in Augusta, Georgia, USA who gave so generously in response to his appeals.

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TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

House of Hope

Thanks to some very generous donations from the Potter family and ‘Sophie’, work on the House of Hope has continued (pictured, 2023) The vision for the House of Hope is for a Centre at the heart of their community where everyone is welcomed, helped, involved, where the heart of the gospel can be seen lived out in practice. Mischa and Sasha, IDP builders, have been working on the building with other volunteers for the last two years and progress has been made even in a time of war.

Pastor Sasha also offers regular support to a ‘Boarding House for Psychologically Challenged People’ with 224 residents led by Director Olga, Sasha visits here regularly and brings boxes of chocolate wafers purchased at the local market. He shares that these often-forgotten people will never be able to come to Church, while it is important that they are not forgotten but remembered as God's children. Director Olga has requested help with training, either via Western training manuals or online courses, and preferably through a visit of a trainer who could train them. A definition of training needed was, “Exactly how, where and in what condition the wards live and are run (management), how everyday life is organised, how the boarders themselves live in their care, the medical needs and the best structures. ” We are hoping to find an individual or an organisation who could offer such training in 2024/5.

Early in the next financial year, DHM will be providing funds which will enable Pastor Sasha and his team to install a new roof, doors and windows to the House of Hope building. The building will be equipped with temporary generators which will enable it to be used as an emergency shelter/community hub during the winter of 2024/5.

In the financial year, DHM provided £16,743 to support Sasha and Ira’s work.

Partnership with Pastor Aleksandr, Bible Church, Tsarichanka

Pastor Aleksandr, continued to serve people with disabilities in a care home (where many disabled and wounded people arrived from the war zone). Throughout the year a team from the church visited Tsarichanka Care Home with supplies of food, water, hygiene products and essential medication – bought using funds from DHM. They also offered social and spiritual support and ran church services in the home – offering communion to residents. Pastor Aleksandr has baptised over 28 of the residents of the Tsarichanka Care Home in the eleven years he and the team have been coming here. He often preaches and church members sing and pass out hot chocolate, bananas and more chocolate! They also visit residents who are bedridden and the medication they deliver is making lives more bearable. There are 170 residents in the home and 100 poorly paid care staff – all receive support from the church.

In April, the church organised a clothes distribution for IDPs. In June, DHM sent funds to Pastor Aleksandr which enabled him to run a summer camp for 70+ children (many internally displaced). The children were able to leave the war behind and have a fun filled week with craft activities, sports, drama, Bible stories and singing. They were comforted, encouraged, mentored and blessed.

In 2023, most schools in this area were closed because of the dangers of having too many children in one place. Children were unable to access in-person learning and unable to socialise with their classmates. Pastor Aleksandr and his wife Yulia started a new initiative - the ‘School House’ project - set up to help children who are unable to access on-line schooling. The schoolhouse was built by the congregation over the last two years. DHM provided funds for a new heating system (which was urgent with the winter approaching). Many local parents love this project as they must work and cannot stay at home to take the children through the online classes. Most children from IDP families do not have the technology needed and the family/home circumstances make home learning impossible. DHM funds help support a teacher and meals for the children.

Within the present congregation of approximately 100 people, 30 are young people. The church has compassion for children and young people and holds regular Saturday morning meetings for them in the church. Participants are IDPs, orphans, children from large families ‘just kids’!

Tsarichanka is relatively close to the Southern frontline and Aleksandr and his co-workers regularly deliver relief aid to front line communities.

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TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

In the financial year, DHM provided £11,260 for Pastor Tsarevskiy’s work and the Tsarichanka care home.

Partnership with Dnipro State Hospital

Our partnership with Dr Daryna in Dnipro State hospital is also long-standing. We send occasional funds. In 2023, we supported Daryna personally when she needed surgery on her knee.

In the financial year, DHM sent £495 to Dr. Daryna to help her recovery and return to her vital work

Partnership with Pastor Alexander (now a refugee in Sweden), working with people with disabilities

Some of our long term supporters, who met Pastor Alexander in Ukraine before the second Russian invasion, send funds to support him and his family. Throughout this reporting year, Pastor Alexander has continued to have surgery to remove the metal plates from his feet and ankles, inserted to mend the injury he suffered in early 2022. . He has also had a lot of physiotherapy and started a rehabilitation programme. He has founded a new church for Ukrainians in Sweden – 60 miles away from where he is based. Here he has been able to stand and preach for 40 minutes. This is a great joy to him. He has continued to support the disabled community in Kyiv on-line (he records sermons and sends them on) and supports fellow refugees in Sweden. Pastor Alexander has told us that he could not imagine how he would be alive if it wasn’t for the support he has received through DHM.

DHM provided £2,625 to Pastor Demianchenko to help him with medical and living costs so that he can continue his Ministry locally and remotely.

Partnering with Pastor Serhii, Poltava Baptist Church

Paster Serhii, who leads Poltava Baptist Church, was a partner of DHM before the war and we continue to send funds regularly. Pastor Serhii leads a large church with a huge range of programmes for IDP’s and local residents in this very poor area. Many came here when the war started as Poltava has a reputation for being a ‘safe’ city due to Putin’s known affection for the city and its historic past. Each week they provide aid to 750 people via an outside food van (providing a hot meal to mainly elderly people); another 200 people are fed inside and there are also 400 who receive meals and aid as they attend study groups (pictured). Other ministries include visits to the frontline to deliver food/aid to soldiers and civilians; visits to local hospitals to minister to wounded soldiers; a ministry to people who are visually impaired and a ministry to support wives who have psychological issues due to their husbands serving at the front.

One IDP wrote: ‘ I come to Salvation Church after work for meetings…there are already nice people, hot tea and coffee and sweets/snacks. We are so thankful for the church and sponsors for your concern, thoughts and compassion for people in difficult situations ’.

Pastor Serhii and his wife Olena from Poltava Salvation Baptist Church visited the UK as guests of Guildford Baptist Church from January 23rd - February 6th 2024.

In the financial year, DHM provided £10,860 to the Poltava Baptist Church for this work.

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Partnership with Pastor Roman of Zaphoryzyia and the Mennonite churches

Pastor Roman is the Head of the Mennonite Church in Ukraine. He evacuated his church from Zaporizhzhya to the far-Western area of Trans-Carpathia The number of projects that Roman has some knowledge or involvement with is huge. £5, 075 in DHM funds were sent to Roman on a regular basis over the year to support the humanitarian relief work that he does. These include: Relief Aid is taken once a month by two of the brothers of the Baptist Church to frontline communities ( an incredibly long journey taking 17 hours each way); warehouse and distribution costs for Mission Eurasia theological literature; a ‘Retreat House’ providing a programme of crafts to IDP children in the area.

Partnering with Pastor Vasilii in Donetsk Region

Pastor Vasilii is minister of the Rock of Salvation church, Pokrovsk city in Donetsk region and has worked tirelessly since war broke out. This partner and his church are very close to the front lines. Pastor Vasilii and his team have been distributing bread and water (from the well in the church grounds) in this war-torn region. Thanks to our supporters we have been able to pay for ingredients for the bread which feeds the poor, the elderly and people with disabilities who have been left behind - sometimes by choice or often because they have nowhere else to go. Those who remain are living without food and water and in constant fear from the nearby fighting.

Over this reporting year, Pastor Vasilii and the team have baked and distributed thousands of loaves of bread and every day, a few hundred people come to fill their plastic bottles with water - all provided free of charge. In the last year they have given away 1,800,000 litres of water. Water is also taken to other villages and to the front lines - delivered by young Christian volunteers who are risking their lives to do this.

Before the invasion, there were 10,000 people in the churches of this region now just 450 remain - most fled and are living abroad as refugees…but the church has baptised 150 people who have discovered faith in a time of war.

Vasilii was supported by our IAB member over the summer, Rev. Dr Michael Cherenkov, who wrote in July 2023 ‘ Today, there is nothing more important than being with people in need – listening to their stories, sharing water and bread, and praying for God’s salvation ’.

On December 29th, Russia launched one of its largest nights of missile and drone strikes since the war began. In Pokrovsk, eleven people, five of them children, were killed in attacks on January 6th. Eight more people were wounded. As the year has gone by the situation has become more and more difficult in Pokrovsk with constant Russian bombardment and power outages

On March 7th, James Waterhouse, BBC Ukraine correspondent in the Donetsk region reported that: ‘People in cities like Pokrovsk, Kostyantynivka and Kramatorsk are now facing a fast-approaching front line, and even occupation.’ https:// www.bbc.co.uk/news/world-europe-68493215. Vasiyii and those in the church want to continue their ministries and serve those who are unable to leave but they may be risking death or Russian occupation. Russian occupying forces have closed and destroyed churches and abducted and killed pastors.

As this report was being prepared, the civilian authorities have ordered an evacuation of Pokrovsk and Myrnohrad where Vasilii lives but he has remained to help with the evacuation and DHM is helping him with fuel costs.

DHM provided £11,500 for this work in the year to March 2024.

Partnership with Pastor Sergei, Novomoskovsk

Sergei is the Pastor of a Baptist Church in Novomoskovsk. We have been supporting Sergei regularly. He is also engaged in lifesaving work - removing people from unsafe areas and taking supplies to those who need them. His ministries include a Community Centre which acts as a centre point for aid distribution and other practical help to IDPs and the community in general; relief and literature given to IDPs and other needy persons at various venues, both locally and in the rural areas; relief taken to frontline communities. Novomoskovsk is fairly close to the frontline so the programme can be carried out at relatively modest transport costs.

DHM provided £7, 250 for this work in the year to March 2024.

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

He wrote in July 2023: ‘ There has been a lot of grief over the past one and a half years. Many have died. Exhaustion. This is a very difficult time, but the Lord has preserved me and my family. There are many problems in war and help and support are always needed. It is important to know that people are praying and supporting me. I am so tired .’

Sergei is keen to ‘grow’ a ‘Rehabilitation House’ and we are carrying out research to consider this as a project for 2024/5 The thinking behind Rehabilitation House was developed in the fallout of the 2014 war in the East, and its increasing impacts in the lives of people in this city. The vision is for those people who are struggling with addictions, battlefield damage and life challenges to be healed from their experiences, to be safe, able to work and take their full place in society again. The team have managed to access two houses on a half hectare of land which presently houses fifteen residents, taking them through a 6-12 month programme of spiritual, psychological and work discipline. With the huge need for this service, they now have the option to purchase a further building on a hectare of land and a further hectare of land for cultivation and develop this ministry for up to 70 residents.

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 leader of the Mennonite Pastors in Ukraine. He was forced to evacuate in 2022 and he started a new church for IDPs in Vinnytsia. We send funds regularly to Oleksii to support his ministry. The church building is open throughout the week to welcome anyone of all ages seeking help and human contact, with a coffee bar, sports and games equipment, film night etc; relief parcels are made available locally to those who attend the meetings and humanitarian relief is taken substantial distances to frontline communities where communities are offered social, emotional and spiritual support; Internally displaced children also meet in the church in Vinnytsia on Friday evenings to play table tennis and other games, get a hot drink and snack, worship God and listen to Oleksii. It is a time of warmth and hospitality - in great contrast from the bombs and missiles they have moved to escape from.

Oleksii works non-stop. In addition to the relief ministry above, he organised many summer camps this year for teenagers from Kharkiv, Donetsk, Luhansk, Zaporizhzhia and Kherson Provinces. Most had never seen the mountains and hadn't heard much besides shooting and explosions for a year and a half. They enjoyed hiking in the Carpathian mountains, appreciating the river and communion around the campfire. Oleksii and his team were very active in evacuating and supporting those suffering following the destruction of the Kakhovka Hydroelectric Power plant (see below). He wrote to us:

‘ Occupation and de-occupation, constant "greetings" from the "Russian world" with shelling from all types of weapons, the blowing up of the Kakhovka Hydroelectric Power Plant and the flooding of huge areas of the city, houses, and people's property. This is all about the life of Kherson and its residents, and this is only a small part of everything experienced during the war. We continue to help people in Kherson: to clear rubble in houses after shelling and to clean up in the territories and in houses after the flood caused by the explosion of the Kakhovka Hydroelectric Power Plant. Despite the heavy downpour, we continue to do good and help people! People have nothing left. Near every courtyard, you can only see a huge pile of things, furniture, appliances – all are taken to the trash. The walls of the houses floated away, as they were built mostly of clay. Houses which were completely under water are still soaking wet one month later.'

A huge thank you to the Anabaptist Mennonite Network who made two separate donations of £2,000 to support the ministry of Oleksii. The first was sent to support flood victims in June 2023 and the second, in March 2024. Dnipro is the heart of our mission and was targeted by Russians many times in this reporting year. There have been many fatalities and injuries among the civilian population. On April 7 missiles targeted the city; in May, June, July, August, September and October there were further missile and drone attacks. On December 29th there was one of the largest Russian attacks and missiles hit a shopping centre, a maternity hospital, a house and a sixstorey residential building. In February 2024 there were multiple attacks and in March Dnipro was damaged in the largest Russian attack on Ukrainian energy infrastructure since the 2022 invasion. Emergency electricity shutdown schedules were introduced. Parts of the city were also left without water due to the attack leading to a lack of energy supply.

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TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Oleksii delivering humanitarian relief (food and incontinence products) and comfort to the most vulnerable - those who have been unable, or unwilling, to leave the front line areas.

DHM provided £18,315 for this work in the year to March 2024.

We have two partners in Dnipro City.

Partnership with Deacon Yevhenii, Dnipro Independent ‘Regeneration’ 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.

The church continued to help IDPs in Dnipro – giving out food, clothing and other necessities. They supported over 150 displaced families. Every Saturday night, about 80 families, led by a pastor from Bakmut, meet for fellowship and support. In August, the church ran activities for children and this included children displaced from the flood area when the Kakhovka dam was destroyed by Russian missiles.

In September 2023, Yevhenii of Dnipro Independent Baptist was given permission to leave Ukraine to visit his wife, Polina, and their children who are refugees in the UK. It is a three-day drive from Dnipro to London but, travelling by car meant he was able to bring his mother and mother-in-law. Polina’s mother had not seen her daughter and grandchildren for 18 months. We are incredibly grateful to Yevhenii and Polina, who gave up some of their precious time together to share their story and the story of Dnipro Independent Baptist Church since 24th February 2022. Thank you to Stoneleigh and New Malden Baptist Churches for their invitations to speak and thank you too to DHM supporter, Lucy Tristram, our interpreter. We owe our thanks to New Malden Baptist Church who took up a collection taken to support Dnipro Independent Baptist Church and raised over £2,554.34. Yevhenii was hoping to take his wife and two young children home with him, but the situation is dangerous in Dnipro and they remain here as refugees. This family, like so many others across Ukraine, continue to be separated. Yevhenii preached an encouraging and humbling message – to trust in God, to pray without ceasing and to value our time. ‘ In Ukraine we go to bed and sleep but don’t know when and where the next bomb will fall .’

The church also organised a party for over 90 children so they could celebrate Christmas

DHM provided £6,535 for this work in the year to March 2024.

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Partnership with Pastor Mykhailo, Dnipro Central Baptist Church

Our partner, Mikhailo and the team at Dnipro Central Baptist Church ran a series of children’s day camps for 400 or so children, adolescents and young people over the summer (pictured). Activities included face-painting, games and Bible stories. The children attended were mostly IDPs from families who previously had little contact with the church and included some children whose parents had been killed during the war.

DHM funds were used to prepare an area for sports and camping near the church which is also intended for the use of local people.

Mykhailo and a team from Dnipro Central Baptist Church carried six tons of clean water to villages in the flooded areas following the Kakhovka dam disaster as people were left short of drinking water.

In October, Mykhailo and the Central Baptist Church organised an ‘Academy of the Future’ for young people aged 12-16. This is a province-wide project of the Baptist Church for the spiritual formation of the next generation. Over 40 young people attended. Winter camps were also run for children.

DHM provided £7, 305 for this work in the year to March 2024

Partnership with Pastor Roman in Lviv

DHM helped to support the costs of an EEIT conference – part of a series entitled ‘Theological and Ethical Challenges of Wartime.’ Rev Dr Roman and his colleagues at the Eastern European Institute of Theology organised a Summer School of Theology ‘Wounds of Today’s World: Doing and Living Theology in the Context of Trauma’ from July 31st—August 5th. https://eeit-edu.info/en/sst/summer-session-2023/. (see below)

DHM provided £2, 870 for this work in the year to March 2024

Partnership with Pastor Valeriy in Khust

P astor Valeriy is Rector of a small theological college in the Southwestern town of Khust. This college is also a supply hub taking deliveries to starving people in Southern Ukraine. The work continues.

DHM provided £3, 985 for this work in the year to March 2024.

Partnership with Equilibrium, a rehabilitation project for children and adults who have experienced trauma and disability

This is a new partnership formed during this reporting year. Margarita, an IDP from Zaporizhia now living with her mother and sister in Uzhgorod, Western Ukraine, started a rehabilitation project (with her own savings). It is in Transcarpathia, Western Ukraine and is for internally displaced families mostly from the Donetsk region in Eastern Ukraine where Russian attacks have been relentless. We have initially sent funds which enabled children to be transported to the project where they are offered animal therapy, therapeutic massage, swimming, Bible stores and singing. Thanks to the generosity of our supporters, we were able to promise Mira £500 a month for one year for this work. In fact we exceeded our promise and delivered a total £6, 885 to the Equilibrium Project. This enables the team (seven or so volunteers) to work with 14 children (not all at the same time) for two mornings a week ; We have also provided £ 8, 095 to pay for a minibus so that more children can participate. Thanks go to the Mennonite network in the Netherlands who have pledged the additional funds which enabled us to purchase the minibus. Thanks also to the Baptist Church in Uzhhorod who will be supporting the running costs and repairs.

There is much to give thanks for: Equilibrium ‘rents’ the horses from a stable where every horse has been ‘rescued’ from a situation of abuse, neglect or abandonment; 93 war-traumatised children completed the programme during this first year; the programme which initially was offered to IDP children, has been extended to work with children with disabilities. Parental reports are overwhelmingly positive - as is the case for one boy who stopped hitting himself; for others recovery takes time. Some of the children need continued support and this is offered to them.

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TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

We are very impressed by how much this team has already achieved in the short time it has been operating. In March 2024, they completed their most successful month yet, with 17 children taken through the entire rehabilitation programme. Margarita wrote to us:

‘…. I received the bus last weekend, and it immediately went into service. It was successfully reissued and delivered to Ukraine. It all took a while, but it's great. I cannot express in words what a significant contribution you have made to the project and to our church. This week it is already in full service. It has been completely inspected and prepared for work’

Moving forward, we would like to apply for a grant which would enable Margarita to plan for the future and expand the programme to adults and to ex-military personnel impacted by the war. It is estimated that 1 in 4 Ukrainians have mental health needs (stress, anxiety, depression).

Partnership with ‘Time of Good Changes’ (Kyiv) – a programme consisting of five projects which includes the ‘House of Mercy’, a rehabilitation project for single, homeless men and a street feeding project.

This was another new partnership, approved by the BOT in April 2023. Dima (Dmitro), a social worker and his wife, Olha, have been distributing humanitarian aid and running a mobile kitchen for the past year. Prior to that they were working with people suffering from addiction. They become aware of a particularly needy and vulnerable group—internally displaced, single men who are often ill, disorientated, unemployed, without documents and are often addicted to alcohol. Their vision is for a self-supporting (eventually) and environmentally sustainable House of Mercy where these men can work, heal, be loved and supported by Christians and find their way back into productive life. Dima has found a small holding which his organisation rents and plans to purchase and renovate, installing greenhouses (pictured), and pens for pigs and chickens. DHM provided £6, 100 towards the purchase price of the land and work has begun to renovate the buildings. The first residents were Mykola, who is mute after a stroke but who has a good knowledge of agriculture and communicates with gestures and scrawled notes, and Arkadiy who has recently been released from a tuberculosis hospital.

Thankfully, DHM was able to send funds to the House of Mercy to sink a well linked to an electric pump so that the residents could have indoor water during the winter. Dima and his wife Olha wrote to DHM: ‘ First of all, the entire team and I are grateful to DHM for your trust and participation in our ministry. This is the Lord’s answer for our team, and a kind of miracle. Your participation in our ministry is producing great gratitude to the Lord, not only on the part of our team, but also on the part of the people we serve. May God bless all the DHM team .’

Dima and his team feed and preach on the streets to IDPs and run a Rehabilitation House (Living Stones) as well as the House of Mercy for those caught up in cycles of addiction to drink, drugs etc. The Rehab House is Step One and the House of Mercy Step Two for those wanting to break the cycle and re-enter society.

Their oldest project is ‘Children affected by the War’. This seeks to serve those children impacted by the war and those within dysfunctional families, by providing children’s camps twice a year and a party at Christmas.

A Community Hub is a new project being implemented in 2024/5 which emerged from the successful Street Feeding programme, with the realisation that in order to improve the quality of service it would be essential to have a place open every day where people could come and receive clothes and other vital help, have a hot meal, receive a free haircut and receive psychological and spiritual support through the word of God.

DNIPRO HOPE MISSION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Andrei and Olia Chizmar

This dedicated couple organised a new church in a very poor rural area near Poltava – renting the perfect premises for holding Sunday services and continuing their humanitarian ministry. They supported this through their own small furniture making business. They helped over 160 displaced people and those in need with food packages and hosted about 30 people in their church – more wanted to attend but they needed to get some more chairs and tables. During the summer of 2023, they ran summer camps for children funded by DHM. In the financial year, DHM provided £2, 865 for the Chismar’s work. Sadly, in March 2024, they had to leave Ukraine and join family in Slovakia – Olia has severe epilepsy and the family needed extra support themselves. They are hoping eventually to see a consultant in America.

Homes for Ukraine

This scheme was introduced by the UK government in response in March 2022. DHM responded to requests from Ukrainian refugees and was able to match a small number of Ukrainians to homes offered by our supporters during 2022/23. We have been in correspondence with a family since the summer of 2022 and found a supportive family who have sponsored them. In February 2024, Viktor, Inna and their daughter, Lydia, were granted visas to come to the UK in March 2024. Victor is a casualty of the bombing in Mariupol, where he lost his right leg and his hearing.

MR H

One of our supporters, Mr H, is an International Development Professional. He spent over 4 months (September/ October 2023 and January/February 2024) in Ukraine visiting each of our projects. His reports have been incredibly informative and moving. DHM trustees wish to thank ‘Mr H.’ for donating his time and expertise and for his discernment, wisdom and bravery. Please pray as we continue to work together seeking God’s guidance and plan for DHM’s on-going ministry to the most vulnerable in Ukraine. Mr H continues to work with us – preparing detailed project proposals with our partners in Ukraine.

Summer School for Theology

The Eastern European Institute of Theology, with support from Dnipro Hope Mission held a second Summer School of Theology in August 2023.The theme of the Summer school was ‘ Wounds of Today’s World: Doing and Living Theology in the Context of Trauma ’. The terrible consequences of Russian aggression against sovereign Ukraine turned the world upside down, revealing the perils of living in the 21st century. Alongside the looming, constant threat, the war has brought traumas that must be understood and overcome by this and the next generations: loss of loved ones, health, livelihood, and meanings. Traumatic experiences of present-day life are not limited to the consequences of war. And yet, war can become the epicentre of all possible traumas: from victims of emotional and sexual violence to those who suffer from illnesses, grief, and various forms of loneliness and hopelessness.

So why does trauma occur? Can new life arise from death? These questions are central to Christianity. Can reimagining Christ's death and resurrection through the perspective of trauma theory offer the possibility of new life here and now? Can such a theology offer anything for life after trauma and help survivors avoid further trauma? How does the experience of trauma hinder us from serving others? How does the experience of trauma create opportunities for serving others? These are the questions that the school sought to answer by hosting theologians, philosophers and psychologists of various Christian traditions. Lectures of the various sessions are now freely available to watch on YouTube. https://youtu.be/JK8uf5AUgwI?feature=shared

Mission Trip to Ukraine

A DHM team, led by Joshua, (co-founder of DHM), visited Ukraine in February 2024 to offer prayers and a visible display of solidarity to our Ukrainian ministry partners who are working tirelessly to serve war-torn communities suffering as a result of the Russian invasion. The members of the DHM team came from different countries: Henk Stenvers from the Netherlands, President of the Mennonite World Conference; Rodger and Margaret Murchison from the USA, who serve on the Board of DHM; Liliya Melkonian from Ukraine, who volunteers as DHM's Administrative Coordinator in Ukraine; Max Zimmermann from Germany, who serves on the faculty of the Theologische Hochschule Elstal and Joshua originally from the UK, now serving alongside Max Zimmermann, as Professor of Mission Studies. 26 ministry partners and their spouses who are working on DHM-supported projects were able to participate in this trip which was funded by friends from churches and individuals from Augusta, Georgia .

DNIPRO HOPE MISSION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Throughout the visit, it became evident that our Ukrainian ministry partners were experiencing profound exhaustion and trauma from the effects of the war. They shared harrowing accounts of ministering to people affected by the conflict, highlighting the grim realities they face daily.

The total expenses of the Khust trip were £ 9, 945, including DHM’s contribution to the travel costs of our UA partners attending the Mission Trip. These expenses were more than adequately covered by the funds provided by Augusta, Georgia; the £4, 400 surplus was used to fund DHM charitable expenditure in the 2024-25 year.

International Advisory Board

The DHM BOT would like to thank all those who serve on our IAB and use their experience and expertise to promote our charitable objectives. During this reporting year, Rev. Jose Arrais made links with Mennonite churches in Europe to support our purchase of a minibus for the ‘Equilibrium’ project and has been a long term encourager and supporter; Inna Haitan led a group of Ukrainian refugees in Guildford in an amazing Food Festival fundraising event and also gave advice and guidance on travelling in Ukraine; Rev. Mike Williams and Reigate Baptist Church gave generously (especially to our Flood Appeal) and helped in a variety of different ways; Rev. Dr Ian Stackhouse, Senior Pastor at Guildford Baptist Church has formed strong links with Salvation Baptist Church, Poltava and offers on-going support to Pastor Sehii and his wife Olena. This included offering them two weeks of rest and respite from war in the UK in Jan/Feb 2023; Guildford Baptist Church also started a fund to support Salvation Baptist Church; many other churches gave generously too. Bob Thomas FAPM led the Board of Trustees through a day of planning for 2024/5 and is continuing to offer consultancy to the trustees on a pro-bono basis. Several IAB members participated in the DHM-funded summer school of the Eastern European Institute of Theology; Rev. Dr.Roman Soloviy has made very valuable contributions to our Blog posts. Rev. Dr Mykhailo Cherenkov spent the summer in Ukraine with his wife supporting Pastor Vasilii in Petrovosk.

Fundraising

We are incredibly grateful to every individual person and every church and organisation that has donated to Dnipro Hope Mission. We rely on the generosity of our donors here in the UK in order to support the life-saving ministries of our mission partners in Ukraine. We thank God for every donation we receive, big or small.

Some donations were anonymous, and we apologise if we have missed sending an individual letter of thanks which is our desire. We thank all our individual donors – regular and occasional from the bottom of our hearts. We also say ‘thank you’ to Christ Church Baptist Church, Kings Langley,Cotton End Baptist Church; Epsom Baptist Church; Ferring Baptist Church; Godalming Baptist Church (for the funds raised from the Friendship Lunch group and again from the coffee morning on September 2nd); Guildford Baptist Church; Kings Sutton Baptist Church; Light of Life Baptist Church; Lindsay Park Baptist Church; St Mary’s Church, Chinley; North Cheam Baptist Church; Portrack Baptist Church; Stoneleigh Baptist Church; West Auckland Vineyard Church and Willesborough Baptist Church. Grateful thanks to the Lyndhurst Trust and the Charities Trust for their generous donations.

We also give thanks to the Mennonite Church of Utrecht and the Free Church Community of Oranienburg in Germany for their support.

A special thank you to : Louise Chapman, Blue Badge Guide, who took a group from Onslow Village WI around Westminster Abbey and donated her fees to DHM; St Catherine’s Village Association who raised funds from their Annual Summer Lunch and the event band donated their payment too; Loyal and long-standing supporter, Madeleine Blake Blake from Stoneleigh Baptist Church organised Easter and Christmas table top sales at Stoneleigh Baptist Church – her fundraising over the years has raised over £1000 to support the essential work of DHM.

New Malden Baptist Church organised a fundraising pantomime with gifts to go to DHM (January 13th) Without all of you, we would be unable to stand with Ukraine and support all of the ‘heroes of the faith’ featured in this report.

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. Joshua moved to Germany in June 2023 and has been asked to speak/preach in churches there. We pray his ministry will continue to be blessed.

DNIPRO HOPE MISSION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Flood Emergency Appeal

The scale of need following the deliberate destruction by Russian armed forces of the Kakhovka Dam in Kherson Region in June 2023 was huge and we launched a Flood Emergency Appeal. Our supporters responded generously. We raised £10,693.34 and sent funds to each of our partners. Pastor Valerii, from the Transcarpathian Christian Institute in Khust, wrote: ‘ ..there is a need for anything to cleanse water and preserve clean water: barrels, filters, filtration cartridges, water pumps, purifying tablets; medicines to support and cleanse the digestive tract, antibacterial drugs (there is the danger of cholera); drinking water; building materials in huge quantities: boards, panels, cement, tools, nails, screws, plastic sheets, paints; many people are completely homeless, many are without house articles—dishes, kettles, refrigerators have floated away…

Our partner, Mikhailo from Dnipro Central Baptist Church, visited ten places with water and then carried six tons of clean water to two more villages. Pastor Olexander and his team used DHM funds to purchase and distribute thousands of bottles of drinking water to people affected by the destruction of the dam. They are also offered pastoral care and support to hundreds of people in a desperate plight.

Pastor Oleksiii made the dangerous trip to the flooded areas (close to the front lines) many times. Twice he has been targeted by Russian drones and twice he has survived.

Fundraising

We anticipated another very difficult winter in Ukraine and launched a second Winter Emergency Appeal. However, this was less successful than our ‘Operation Warm Embrace’ Appeal during the first winter of the war. We believe that this is because the war in Ukraine has less prominence on our television screens and in the newspapers and is no longer central in the hearts and minds of the general public.

Organisation

During 2023- 24 our Board of Trustees remained stable. However, we need to recruit to our Board. Dnipro Hope Mission has expanded since the war started; the need is great, the number of people needing humanitarian assistance, spiritual, emotional and social support and rehabilitation is staggeringly high and we want to reduce the pressure of work on our existing trustees. The skills we are particularly looking for are social media/communications and project management/oversight but firstly and foremost we are looking for people with a heart for Ukraine and a calling to look after the ‘forgotten’ and the most vulnerable - those who are elderly, people who are disabled, those who are homeless, women and children. Ideally, we want to recruit younger people and Ukrainian speakers. Trustees bios can be found here: https://www.dniprohopemission.org/about/

Elstal Trip

DHM trustees work on an entirely voluntary basis so that any donations that we receive are given straight to our ministry partners, who are literally saving countless lives in Eastern Ukraine. We meet monthly on Zoom but in February 2023, we self-funded an in-person get together in Elstal, Berlin (pictured). Here Joshua, together with fellow trustee Margaret and her husband Rodger and Joshua’s colleague Max were able to report on their ministry visit to Ukraine. DHM volunteer and supporter, Mr H, spoke about his two ministry trips to DHM partners in Ukraine (he spent approximately 4 months between September and February visiting our partners and projects). Finally, with the help of our advisory board member, Bob Thomas, we spent a day planning for the year ahead. It was not easy - our Chair of Trustees, Mark, said: ‘ Our hearts are bigger than the resources we have’ .

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

DNIPRO HOPE MISSION

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.

For understandable reasons, income for 2023 -24 was 25% less than the previous year at £137,000 on a cash basis. Expenditure exceeded income on a cash basis by approximately £12,100, but this does not give a fair view. Shortly after the financial year end, DHM received £13, 800 from the First Baptist Church in Augusta which more than covered the costs of the Khust mission trip in February 2024. As a result DHM ended the financial year with a minor surplus. DHM presently holds about £33,000 in an interest bearing deposit account representing restricted funds for the completion of the “House of Hope” at Vasilkyvka. Given that the charity’s running costs are extremely low (approximately £200 per month), DHM has a plan to pay down its unrestricted reserves of about £30,000 so that we have a running unrestricted reserve of about £12 - 15,000. We try to strike a balance between providing funds to projects as soon as the funds are received and maintaining a very modest reserve to help us cope with fluctuating income levels.

Banking operations have functioned smoothly in the course of the last year. Tracking the movement of funds in and out of Ukraine using our local managers Monobank account has worked well and we thank Liliya Melkonian for her swift and diligent processing of payment requests. In January 2024, one bank refused to process payments to us on the grounds that we were breaching charity law by providing support to Ukrainian military chaplains which the bank considered to be non-charitable activity. In truth, the legal position is far more nuanced for which reason we approached the charity law firm Stone King for advice. The firm helped us to devise a specific policy on support for military chaplains, which addresses both the requirements of DHM’s charitable objects and charity law. When we explained our approach to the bank, they accepted our position and have since released all funds owing to DHM. We are proud of the support that we give to pastors (whom we knew prior to the war) who have volunteered to become military chaplains and are providing vital spiritual and moral support to soldiers and civilians close to the front lines. We will continue to provide funds to them in accordance with our policy so that they can fuel and repair the vehicles they use, provide home-baked food, water and treats to the soldiers and civilians they meet and try to meet some of the personal needs of soldiers and civilians trapped on the front line. They are not permitted to purchase military equipment, including personal protective devices, and tactical medical supplies.

DHM also adopted a policy on national partner support. This defines the circumstances in which DHM provides funds to our Ukrainian partners to support them and their families. DHM’s work in Ukraine depends upon them and their incredible personal sacrifice, and from time to time, they need to pay for medical expenses, evacuation or travel so that they can continue with that work. The trustees will continue to provide funds to support them, on a case by case basis, provided that such support never exceeds 15% of DHM’s charitable expenditure in any year and is proportionate and equitable in amount.

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.

DNIPRO HOPE MISSION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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. During 2024 - 2025, we plan to enhance the financial governance of this relief work by encouraging more use of the mobile telephone app by which pastors can report their expenditure, and organising more regular communication between them and their trustee buddies. This will enable us to foresee their financial needs and fundraise in good time. We particularly want to be able to plan ahead to support the summer camps for adults and children that the pastors regularly organise, sometimes notifying us too late for us to gather the funds necessary to support them..

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. As noted at the beginning of this report, our partners are now exhausted and depressed. Our ministry trip (see above) was planned as a pastoral retreat and time for rest and restoration.

Project buddies: In order to enhance communication flow between our partners and the trustees, each project has been allocated a trustee “buddy” who takes particular responsibility for staying in touch with the project leads, gathering information about how DHM funds have been used and what further support we can provide. This is challenging because of intermittent telephone and internet connections and the language barrier, but is providing key insights to the trustees.

Development Projects : At the Elstaal meeting in Berlin in March 2024, the trustees decided to allocate funds strategically to a small number of development projects In Ukraine where we felt that those projects had shown a sufficient degree of promise, good financial governance and planning to deserve consistent funding from us to achieve their goals. Specifically, in 2024-2025, DHM is supporting Dmitry and Olha Kasnodiy’s “House of Mercy” and Kyiv community hub, the Equilibrium Project and partial completion of the “House of Hope” in Vasilkyvka so that it can be used as a temporary shelter for homeless people in the 2024 -20 25 winter.

Theological education: Our founder, Joshua, aims to use his connection through his academic work to help develop education programmes. The work with the summer school, noted above, is one such example.

Partnerships and Grants: DHM seeks to work with other organisations to provide humanitarian support for the people of Ukraine. By adopting the development projects outlined above, DHM is seeking to present costed strategic plans to a wide range of possible trusts. The trustees’ vision is that this will become an important part in funding our work in Ukraine in the future. We are very grateful for those who provide their expertise and time to assist DHM to move forward in this. As outlined elsewhere in this report, DHM is already working alongside UK, European and USA churches, denominations and organisations to widen the reach of our work. DHM trustees plan to formalise several of these relationships in the near future and build new partnerships for relief and reconstruction in Ukraine

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 (Resigned 10 October 2024) M Allchorn M Murchison M Gray A Igbokwe R Fowler M Raber

DNIPRO HOPE MISSION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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.

M Allchorn Chair of Trustees

16 December 2024

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 2024.

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:

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: 20 December 2024

DNIPRO HOPE MISSION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
76,003
50,048
Other trading activities
4
11,081
-
Investments
5
-
745
Total income
87,084
50,793
Expenditure on:
Raising funds
6
-
-
Charitable activities
7
124,321
26,716
Total expenditure
124,321
26,716
Gross transfers between
funds
-
-
Net (expenditure)/income for
the year/
Net (outgoing)/incoming
resources
(37,237)
24,077
Other recognised gains and losses
Other gains or losses
12
(25)
-
Net movement in funds
(37,262)
24,077
Fund balances at 1 April 2023
62,719
18,945
Fund balances at 31 March
2024
25,457
43,022		 Total Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
126,051
153,945
43,737
11,081
1,450
-
745
-
-
137,877
155,395
43,737
-
404
-
151,037
135,777
43,737
151,037
136,181
43,737
-
(21,000)
21,000
(13,160)
(1,786)
21,000
(25)
912
-
(13,185)
(874)
21,000
81,664
53,011
6,515
68,479
52,617
29,024		 Total
2023
£
197,682
1,450
-
199,132
404
179,514
179,918
-
19,214
912
20,126
61,515
81,641

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

DNIPRO HOPE MISSION

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2024

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		 2024
£
67,255
(536)		 £
1,760
66,719
68,479
43,022
25,457
68,479		 2023
£
79,819
(525)		 £
2,347
79,294
81,641
29,024
52,617
81,641

The financial statements were approved by the Trustees on 16 December 2024

R Fowler Trustee

M Allchorn Trustee

DNIPRO HOPE MISSION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

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.

DNIPRO HOPE MISSION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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.

DNIPRO HOPE MISSION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

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
2024
2024
£
£
Donations - Organisations
31,507
-
Donations - Individuals
44,496
50,048
76,003
50,048
For the year ended 31 March 2023
153,945
43,737		 Total
2024
£
31,507
94,544
126,051		 Total
2023
£
87,965
109,717
197,682
197,682

4 Other trading activities

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Gift Aid claim 9,660 -
Fundraising events 1,421 1,450
Other trading activities 11,081 1,450
Investments
Restricted Total
funds
2024 2023
£ £
Interest receivable 745 -

5 Investments

DNIPRO HOPE MISSION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

6 Raising funds

Unrestricted
funds
2024
£
Fundraising and publicity
Other fundraising costs
-
Trading costs
Other trading activities
-
-		 Total
2023
£
222
182
404

DNIPRO HOPE MISSION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

7 Charitable activities

General
Activities
Warm
Embrace
2024
2023
£
£
Depreciation and impairment
587
-
Sundry
26,766
-
War Relief
118,852
-
146,205
-
Grant funding of activities (see note 8)
-
14,551
Share of support costs (see note 9)
4,352
-
Share of governance costs (see note 9)
480
-
151,037
14,551
Analysis by fund
Unrestricted funds
124,321
717
Restricted funds
26,716
13,834
151,037
14,551		 Medical
Appeal
General
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

DNIPRO HOPE MISSION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

8 Grants payable

Warm
Embrace
2023
£
Grants to institutions:
Other 14,551

-

9 Support costs

Support
costs
Governance
costs
£
£
Administrative Expenses
1,778
-
National partner's
-
-
Computer costs
327
-
Bank Charges
1,562
-
Motor vehicle
123
-
Trustee meetings
-
-
Rent & rates
246
-
House of Mercy/ Hope
-
-
Other support costs
316
-
Independent examiner fees
-
480
4,352
480
Analysed between
Charitable activities
4,352
480		 2024
£
1,778
-
327
1,562
123
-
246
-
316
480
4,832
4,832		 2023
£
362
4,731
319
1,095
-
486
264
224
2,933
480
10,894
10,894

Governance costs includes payments to the independent examiner of £480 (2023- £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:

2024 2023
Number Number

Total - -

DNIPRO HOPE MISSION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 Unrestricted
funds funds
2024 2023
£ £
Foreign exchange gains 25 (912)
Property, plant and equipment
Motor vehicles
£
Cost
At 1 April 2023 9,888
At 31 March 2024 9,888
Depreciation and impairment
At 1 April 2023 7,541
Depreciation charged in the year 587
At 31 March 2024 8,128
Carrying amount
At 31 March 2024 1,760
At 31 March 2023 2,347

13 Property, plant and equipment

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 (2023 - £Nil).

14 Borrowings

Borrowings
Bank overdrafts
Payable within one year		 2024
£
56
56		 2023
£
45
45

DNIPRO HOPE MISSION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

15 Current liabilities

Bank overdrafts
Accruals and deferred income
Analysis of net assets between funds
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
Fund balances at 31
March 2024 are
represented by:
Property, plant and
equipment
-
1,760
Current assets/(liabilities)
16,288
50,431
16,288
52,191		 2024
Notes
£
14
56
480
536
Total
Unrestricted
Funds
Restricted
Funds
2024
2023
2023
£
£
£
1,760
-
2,347
66,719
52,617
26,677
68,479
52,617
29,024		 2023
£
45
480
525
Total
2023
£
2,347
79,294
81,641

16 Analysis of net assets between funds

17 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).