Charity rnglstration number 1199404 {England and Wales) UKRAINE APPEAL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 1 MARCH 2025 UKRAINE APPEAL LEGAL AND ADMINISTRATIVE INFORMATION Trustsès Mr D BuhBy Mts V Paviluk Mrw Guak (Appointe¢J ￿ ma￿ 2024) (￿)pOlnt￿j 21 March 2024) Foundlng CEO Vikt￿ya Shtanko Charity registration EngL3nd and Wales 1199404 Principal address Chutth of Christ The Cornerstone 300 Saxon Gate Wesl Millon Keyne5 MK9 2ES Independent examlner Cott￿5 Grcwp Limited c￿stnut FEld Ho Chesinut Fidd R￿bY Wa￿Cksh1[0 United Kingd CV21 2PD UKRAINE APPEAL CONTENTS Pa Trust6e5' report Independent examin￿S reFXJrt Statement of financAal activities Balance sheet Notes lo the financial statements 10-16 UKRAINE APPEAL TRUSTEES. REPORT FOR THE YEAR ENDED l ¥VARCH 2025 The InJ8te85 Pre$￿t their snnual and finarrial State￿nts for Ihe ￿r ￿￿ed 1 Marth 2025. Thè finanual statements have teen prepared in acwvdan￿ &￿nting poffiues set out in note 1 to tre rinancial statements and compty the charitls goveming doojmenl. the Charities Act 2011. FRS 102 FinancAal Reporting Standard applicable in the UK and Republ￿ of I￿la￿ and Ihe ChaTities SORP "A(wunting and Reporting by Chartbes". Stalement of ReccKnmended PFadKe app&caf)le to tharities preparing their acwunts in a¢cordance the Financial ReF¥)rting Stsryjard appI￿￿￿￿e in the UK and ReWtI￿ of Ireland IFRS 1021". Oblectiv•s and activities 1. The relief and assistan￿ of people in need in Uktaine arKI those that see Ukraine as thesr home in any p8rt ofthe world who Are victims of war or etsnfi￿t in particuLAr by them such aid as the tnjstèes see ￿e￿Sary in the circumstances including, but not limited to sheAer. &gsential hygiene. clothiThJ. food and mèdical items, and by the provision of practical assistan￿ induding, imrt not bmited to. oul of school community education and training and supwrt to saf￿U3[d good menlal and physioal heahh and assist11￿ trj adapt wthin a new WI1￿nUnty, and 2. To provide a community faci￿ty. in MiMon Keynès in Ihe interests of soc4al welfare for recreath)n or other leisure time ¢x£upation of IrKI￿￿jUalS who have need of such facilTties by reason of theii youth, agp. infirmity or disability. financial hardship or sooal arcumstances of tsfe. includiTrJ. ￿th￿t limttation. activitiès to c(lui%te the public a1￿Ul. and preservg Ukrainian tradibons and ￿ri189e. through aTL ajliural evenls and media. 3. To public by providirrfJ Spa￿ for worship arwj providir¥J relvJious se￿1￿. events and devotKbnal acts, snduding in parbcular seNtss direGted lo the Ukrainian C{￿MUnitY in Milton Keynes. for exampl& semces delivered by Christian orthodox prig$ts arld in th8 Ukrainian larwJLwe, and in suth otherwdys as the trust￿ think fft. Public benèfft The trustw have paid due regard io guKlance k8sutid by the Cha￿ty CommissK)N in derydiThJ what acbvities th charity should undertakè. Activjtiss Ukraine Appeal has succe&%fvlty completed over 150 ¢YNetse charitable In￿al]￿èg, Maki￿ a signknt IMp￿t on both local and iritemation81 communib"es. A c￿e focus has been on T[￿ltion, Culbjre, HeTitage & Educatwjn, with 105 projects dedicated to preserving and promo1iEVJ Ukrainian id¢ntty. These inib"ab"ves h8v8 wovid¢d invaluable eduralional res￿UrCeS, cultutsl worksI￿ps, and supplgmetrtary sclKKJling for Ukwainian children, ensuring that h8ritage remains alive forfvlurs generati￿s. In addition, Ukraine Appeal organized up to 10 p)werful art exhibÈbons, aimed at raisirKJ awareness abtsut Ukraine's rich culture and heritage. These oxhibitions served as a plalfom to showcase Ukrainian resilienc&. a￿sty, and history, d8epening putAic under5tsnding and fost&ing (￿￿-c￿l￿Jr8l ￿nnectiOnS. Beyond cU￿ra1 preservation. th6 organlzation has spearheaded 38 cA)mmunty engaJemenl initlatives. uniting individuals through events. nthOr￿ng oprxirtunities. and local partnerships. Thase engagements have strength8ned ties w"rthin the Ukrainian di&8pord and the wid&r CC￿mUnTty. creating 8 sense of besonging and solidarity. Furthermr8. Ukraine Appeal has Im￿Mented 5everJ humanitarian aKI in￿akn prtsviding e&%￿tIal support to displaced indsviduals and those affect￿ by conffiicL Through drives. 8mergenGy relief, and direct assistsn(E, the Gharity has played a Lyucial rok in uplrfbng those in need. Eath initiative Tefiects Ukrding Aroeal's unwavering commitm8nt to support. educate, arml empower (x￿MunitIes. Our lèaders arKt volunteers gave countles5 intsNews to rakse awat8ness about Ukraine, Communtty. ojlbjre. trad￿OnS and heritaje. UKRAINE APPEAL TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 1 MARCH 2025 Hero 1$ a capbjred list of Inttiatiws foT snur P8fusal 0210313024 0810312024 0810312024 0910312024 1610312024 2310312024 2310&2024 2310312024 2310312024 2810312024 3010312024 3010312024 1910412024 2010412024 2010412024 2710412024 2710412024 0110512024 0410512024 ()410512024 0410512024 1010512024 1110512024 181(1512025 2010512024 2110512024 2510512025 2510512024 0510612024 0610612024 0810612024 1510612024 1510612025 1510612024 1510612024 2610612024 2710612024 2810612024 2210612024 2910612024 2910612024 0110712024 0210712024 0310712024 0610712024 0610712024 0710712024 Sunflower schwl proje in1-con￿rt by'mavka. band Intemational WOM￿'S Day Sunfflowei school Sunflower school Sunftower schwl Satufilay service with falher MyroS￿¥ Brand nèw scooter was donated Baking pancakes Aid to Ukraine Sunfflower school Aid tr) Ukrainè Aid to Ukrainè Satutday seThKe wth father Mytoslav Surfflower ￿h0o[ Chomobyl Disaster ReMeMberdr￿ Day Sunflower schi)ol Romchyk accamdabon, trip & sea lrfe The blessing of baskets Sunflower school MiDL-concert by'mavka. bar¥J Electrd boat trip Sunflower school Sunflower schiKTrI hildren's camp child of war pannel 8rabeUa dorman Sunflower school Antybla london Vulurtieers Week A human-rights and ￿￿131 heamh crisis Sltnflower schwl Soroptimist MInFtt)n￿rt Sunfflower thl Saturday service wtth father MyToslav Sunflower schctrtsl The King's Award forvdunlary Service MK Arbsts Meet Up Moming pray Sun(lower sd)ool Ciwc SeNce Sunflower school Garden party T.Birch sh(x)I leathers Unique art Master￿asS UkraineFromPastToFuture Surfflower S¢￿01 SUNLFOWE 10th birthday MI￿On Keynes R& UKRAINE APPEAL TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 1 MARCH 2025 1010712024 10107J2024 1110712024 1310712024 1310712024 1310712024 1410712024 161Q712024 1910712024 2010712024 2010712024 2010712024 2410812024 3110812024 3110812024 0110912024 0110912024 0110912024 0210912024 0310912C124 0510912024 0610912024 0610912024 0710912024 0710912024 1010912024 Kpatm 1210912024 1310912024 1410912024 1410912024 1810912024 2110912024 2110912024 2810912024 2810912024 0111012024 0511012024 1811012024 1811012024 2111012024 2611012024 0111112024 0111112024 0211112024 0911112024 0911112024 0911112024 1111112024 2311112024 2311112024 26111r2024 3011112024 0111212024 06112r2024 London rally community event- Okhrn￿tyt bombing United fw Okhmatdyi Rèpre59nt Ukrainian communty Sunfh)wer schry)I Garden paty Lord lieut￿•1 Unsung Hero Tethy 8ear Picnic Day Wothplace for Everyone Nefvthing NetWOr￿ng Sunllower sch￿1 Kids day Children's Day Independence day of Ukrnine hero njn Race"Respect the waffiors run kythe her￿$ of Uktaine" UkraineFromPastToFuture Garden paty T.Birch arb.sts Petrykn"vka Ruthenia Poetry UkraineFmmPastToFuture art 6yhibibc￿- Prsvate View UkraineFroTvPastToFuture art exhiknti(xi- Exhttjiion 0￿￿1￿9 Lf(er8ture and evening AJabella dorman visit to schwl Sunflower 5th001 HOD event i(Pi3ABAHa 3ipKax& - GTB(WA Bna¢?￿￿ 06&pery onA BillHyrrA 8wiaHHA 3 PVIHMM HOD event PètrykNka painting WithAhnata Shashkova MK ￿VIng ArGhieve film intery5ew Newport pagnell culture day Sunfk)wer sc1￿1 HOD event Petrykivka painting with Ahnela Shashkoya Sunflower school lfttemational Peace Day pèrfomian Sunflower schwl Chutd) seNice MK Gallery T.Birch artists Festival of lights to prolgct bees and envirM￿￿nt UKKoming birthday of the Kinwianting wildtlowers d to Ukraine ConfererK% on working war trauma in thAdren 18lloween paty Promoting upcoming fundraisiny ￿Cert AFtt THERAPY Anna Provozon Aid to the èastem arKI southem part of Ukraine FundraIsi￿ o)ncertNwth MusiLZ Ray5 of sunshine fcw 5unfiower Rays of Sunshine for Sunfiower Remembran¢g Sunday Amiistice Day Obsèrv Anniversary of the Chomobyl tragedy HcAodomor Memorial Day to Ukraine Newport Pagnèll Chrislrnas LpJhts Page d to Ukraine Aid to ￿kr￿n18n thiKlren UKRAINE APPEAL TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED I MARCH 2025 0711212024 1311W2024 1411212024 2111212024 2211212024 2211212024 0110112025 2210112D25 2710112025 0610212025 0810212025 1410212025 1510212025 2010212025 2210212025 241Q212025 01.03.2025 Magic of Chrfstm8¥ in Ukrdinlan Style Ukrainian Christsnas Tre8 Cyding Santa d to the eastem part of Ukraine 3MMOBa pecyp(wa 3yCTPiY Har5WHHA llMCTa coEd y MaA6yTh Christmas Charity cOn￿rt Children's exhiblton 'Ukraine is you" Week of Prayer For Christian Unity 80th anniversary of the liberation ofAusthvi1z4irkenau d tts the eastem part of Ukraine Sunflower school birthday Installation to mat* ValeTrlines Day from UAcomrnunity FabULa￿ night Music and poety BBC news release Tr lemwjrary UK vtsas w(XTwng UkraIn￿n refws Rotary MK Swimathon 2025 "Heartbroken unbroken. Mini event aboLrt spring tradrtx)r￿ in UA Various organizations have p￿Yed a viral ro￿ in strgn9thenww connections Ukraine Appeal. offering invaluable support auoss muknple i￿[t￿liveS. MK F(xd Bank has provhd&Y essential supplies for tIKJse in need, while MK Rose has $èNed as 8 space for remèmbrawe and SO￿arIty. MK Couwl aThJ MK AHA have fa¢41itated community support, ensurir¥J aid reaches those affected. PaTks Trust MK has hosled culbjral and well- being events, and Soropb"mists MK have activety suppcrted humanitarian effc*ts. Stony Rad￿ has amplified Ukrainian voices, and Churth of Christ the Comerstone has offwed SFariiual and community SUPFor( uniting efforts for meaningful impact. Over 100 d￿jicated volunteeTS fTom Ukraine Appeal made a profound impact by SUp￿Tti1￿j Sunlk)wer Scho￿, a communty radio show. culiurd inits"*Nes. arml art eyhibtbons. Their invaluable contributiorts have anriched education, provided a voice to the cxKnmuntiy. and showcased UkTrinian herilage through Greative expression. Volunteer5 have assisted in teachi￿, Organ￿ng events, and promoting Uktainian cu￿re. fosteriThJ unty and resilience. Their 8fft1rts have strengthened communty lies, emrthvered childrEn, and raised avarenèss ihrough art and modia. Their seffless dedieation has ensLhred that Ukrainian traditions and stories continue to inspire and thrive in the heart of the Gommunty. Their impact is immeasurable. UKRAINE APPEAL TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED I MARCH 2025 Achlovaments and p8rformaDce Significant activrties and achievements agANnst obieths Th& Ukrainian radio show.Palrdny￿.a- shovK is the fi￿1 Ukrainian r￿110 Str￿ in the UK which went hve in Iho icThiic Stony Radio studio. The Ukrainian Supplementsry Saturday s[￿￿￿c￿b-sunllo￿ 15 thè fiTSt Ukrainian afterschool 5etbng in the MKC inrfoated by the Britssh-ukrèinian Whi￿ defNered by the Ukrainian refugee5 who the war united a￿nd the charity 8nd like-minded volunteers. Violet AYrntds- Ukraine Appèal charKty vduntaers aw8rded 3RD prlse Rotsry MK Swlmathon 2024- volunteering 2024 was the second year wthen Ukranian flag was Ik) IndependeDrE Day of Ukrainè was celebrated in the MK Cty 2024 was the second year when HolcKlomor Rem￿h[arKe Day vras marted as trag&1y in the MK Ctty 2024 was tha second year whon VKlims of war in Uknine were LX)mmenvatod in the MK City Ukraine Appgal 15 the fiTSt and only charity whosc dedicated leaders ftxJThJed th¢ Ukrainhqn o)mmurYty in MK Clty. It remains the heart of Ukrainian culhjre, traditwjns. and heritage. keepirrfJ the spirit of Ukrdino alive, 8v8n milgs away from home. During period from 2r4 March 2024 until 1Ét Marth 2025 "Ukraine Appear offered eTnpk>yment opportunty and prdctieal experien￿ to OV8r 1Cts of Ukrainian refvgeos Ytho had partItrip￿ in the various o)mmLhnity everits initi3tèd by charity. The suppleinentary bgcame a real heart of (xynmunlty and Unl￿ hearts of mny Ukrainians. their fan￿lIeS and sponsors. The RadK> program bulld invisible wliural brid￿ be1w￿￿ people of wibrant ajltures in the UK 8nd beyond. The radio show also united fami￿eS especially as war 5epar*ed fathers frDm children and youth from their parents. Also. radio show bèc2me first job OPFK)rbunity for nearty a dozen of Ukrainkan youThJ Tefugees who creates programmes and hosts the show at a t*of￿0￿al level. Ukraine App8al gain￿ exceptK)nd reputation kncalty and beycffld. We have been r8eognised a5 a rewrtable Lyganisation by the Embassy of Ukraine in the London. various reputsble organisations and VIP individuals. In 2024, our d)arity was Ptoud to SUPF4)rt1ste-sawng efforts Én Ukrzine by *uring Sév￿ vehides for paramediGS and hospitals, as w811 as contribub.ng lowarts the transF*Jrtat￿n costs of Èn additsonal vehide. This initwtive, car¢fiJlly by Trustee Valèriia Pavliuk, ensur8d thal £￿tKa1 medi(al supwrt cx)uld reach ltrvjse in uwent need on the front line and in vulnerable o)mmunrties. a totsl èxpeNJrtUTV af £23,050. thi5 work reflects n(rt onty a financi81 commitment but a deepty human one helping medics Sava lives uy)der fv most challenging circumstances. mo￿51d& this. we strengthéned our impacl by establishing five new parlnerships vitth charilab or9anisation5 Èn Ukraine and expanding a dedi(ated of volunleers a(xoss both the UK aThJ Ukraine. Ljntièd by a shared mission to support ttrK>S6 affected by war. The charity h85 gxtended its ￿pport ts) several Ix)mmuniOes across ukrnI￿ by providing esswrtial humanitarian aid. induding generatfxs for wjlnerable househokl$ and communty laalibes. These gènerators have been ¢rSti(zl in onsurir￿ access to electri¢ty duriThJ ongollig disruplions. hèlping famil￿ maintsin ba%c INing CX)ndit￿n$ and enabling communty cèntres to (x)nb"nue oiféring vital SUPkX)rt seryl¢es. UKRAINE APPEAL TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED I MARCH 2025 Sunflower Ukrainian SuppleTTEntary SclKd operates from prerni￿ hired a Milton KeynpA City Council state school. ensuring that public facilities are athvety used to benafft the wider o)mmunty. Through the Sunth)wer Project, Uktaine AP￿al ￿l￿vaSts puWÈc dcmab.ons direclly into the bcal area. contribub"rwJ both ffin8n(xally and socially to Milton Keynes. This approach nol onty suptmxts the sustainability of comtThJnity infrastructure also delivers PTaetical beneffts by prowding education. integrat*)n supporL and a safe envirC￿Ment for vulnèrable children and fatnilies. thareby Ixeating a TK)Sitive cyde of ujmmuntty SUPP)rt and shared vahje. Financlal revlew ReseKves wlicy It is the poliGy of the d)arity (hat unrestricted fvnds ￿1¢￿ have not been designated for 8 5peciftc use should bo malntained at a level equivalent to be￿erE three and six month's expenditure. The trustees u)nshler that rescTVèS at this level will ènsure thaL in the evenl of a s*Jnfficant drop in fuTrding. they wll be able to thntinue the chariws curr8nl acbvities while considèration is given to ways which addth(x)al turKls may be raised. This level of res6rve5 has been maintsined throughout the year. The charfty Tmstees &stablish¢d that desir>J reserves Fdicy for the f(xJndatic￿ vras atthe mark of 107,5tIo.00. Structure. govèmance and manag8ment The charity 15 a tharitable incoTporated organisation register￿1 in EngLqrtd and Wales. The trustees wtrK) servwj during the y8ar and up to ts dale of signalure ofthe financial statements were.. Mrs I Paik-semenov (Resigned 30 March 20241 Mrs T Onopchuk (Resigned 30 Marth 2024) Mr D Buhay Mrs V Pavliuk Mr W Guzik (AW￿nted 22 March 20241 IApTX)inted 21 Marth 20241 Recruitm&nl and8ppointmprrt of ttust8èS Every Twslee must bè arwinted by a rethution passed al a ¢￿Ver￿￿ meeting ofthe charity trustees. othermatters Ukraine Appeal adopted fdknytng". Equal Opymiuniiies PoliGy arKJ Pr(xedure, Safeguarding PoThcy, Reserves Poli Induction arKI training of the new TTUStees is go¥emed by Ihe Constitution of Ukraine Appeal (tharity. Ukraine Ap￿31 also gaifted Cir￿ SO perrrwient volunleers and around 42 0(x2sional Y￿UnteerS who regulaty patbcipate in projects initiated by the Ukraine Appeal. There are 15 qualffie5 tèaching t￿￿￿ne1 who works af Sunflower Saturday sthool. All Trustees havè a responsibilty to identity. and duty to wew manage any risks that charity ￿ exy)sed to and to apply appropriat8 ts)ntrol measures in order to provide reasorthl8 assuran¢e agair¢stfraud and error. The tDJstees' reFM)rt approve(J by Ihe Bo8rd of Trusteos. Mr D Buhay Trustee Date.. ..1al1312￿.......... UKRAINE APPEAL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF UKRAINE APPEAL I report to the trustees ￿ my examination of the fin#nual statern￿ts Df ukrai￿ Ap￿al (the charity) for the year ended 1 March 2D25. Rtrsponslbilitiès and basis of report As the trustees of the d)arity you are re5w)￿b￿ kn Ihe weparalion of lh8 firrancial Statements in ac￿)r￿9n￿ th8 requirements of the Charitics Act 2Q11. I report in respect of my examinatim of the (thariV5 fift8￿31 slatemants ￿[TIed oul under sectK)n 145 of tt Chartties Act 2011. In caryng out my examination I have followed the Directions given by th8 Charity CommtS5ion under séctK)n 145(5Xbl ofthe CharitiesAcl 2011. Indopend•nt examlnees statement I have completed my examination. I confim that rw) matters have comè to my attentv)n in (x)nnection the examinaknon giving me cause to bèlieve Ihat in any rnateri￿ respect. a¢¢ounting retths were not kept in respect (rf V)e charity as required by sedion 130 of the Charitses Acl 2011. the financial statements do not a(Eord vthh th(￿e records.. or the finanaal statefflents do comply W[￿ the applicable requirements 1x>n￿ming th8 form and content of financial statements set out in the Chatiti'es IAcwunls and Rèpctsl Regulations 2008 than any uirernent that the financial statements gN8 a tNe arml f￿r vsew. whith is a matter considerwl xs part of an IrKIepe￿18￿t examination. I have no concerns and have com8 should be drawn in this report in other fftatters in wnnection ￿ thè examination to Ythieh attention bbe a proper urxlarslanding of Ihe finaneial stateThnts to be Tea¢W. ) ROQERTS FC Cottons Group Limited ChestrLUt Fiekl House ChgStnuL Field Rugby Warmckshi CV212PD United Kin UKRAINE APPEAL STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDrruRE ACCOUNT FOR THE YEAR ENDED I MARCH 2025 Total Unrestsl¢ted Restrlcted fijnds fund5 2024 2024 Total funds 2025 funds 2025 2025 2024 Incomè from: DonatlDns and legacies 80.272 86.754 56.325 35.440 91,765 Totsl ineom• 80,272 6,482 86,754 56.325 91.765 Expendlture on: Raising funds Charitsble acbvities 4,298 80.106 20.717 1￿).8￿3 35.891 20,166 56.057 Totsl •xpéndltur• 84,404 20.717 105.121 35.891 20,166 56.057 Net inwmel{expendlturel and movement in funds (4,132) (14.2351 118,3671 20.434 15,274 35.708 Reconciliation of funds: Fund balances at 2 March 2024 30.896 15.274 46.170 10.462 10.462 Fund balanG•s at 1 March 2025 26.764 1.039 27.803 30.896 15,274 46,170 The staternent ol finanoal ar￿￿￿eS indudes all gains and losse5 reixwised in the year. Ml iniX)me and expenditurè derive trom o)ntinLJing activtbes. UKRAINE APPEAL BALANCE SHEET ASAT I MARCH 2025 2024 currsnt assets Cash at bank and in hand 47.960 Credltors: amounts falling due Mthin one yg¥ 11.8811 (1,7￿) N•t current assets 27,803 46.170 The funds of the charlty Restricted income funds Unrestricted lurKJ 10 11 1.039 26.764 15.274 30.896 27.803 46.170 The finanoal statsments were approvod by the Iwstees Ixi .................. Mr D Buhay Twstee UKRAINE APPEAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED I MARCH 2025 AEcounting policies Charity Inlomiation Ukraine Appeal is a tharitsb￿ incorporthed Organisats￿ regist*r8d in Englar¥J & Wales. 1.1 Basis of preparation Thè finarrial sfatemenis have been prepared in aw)T(lance wilh the chariws governing dc￿uMent the Chantie5 Act 2011. FRS 102 "The Fin8noal RcwKting StarKlard applicabl8 in th& UK and R8wblic of Ireland. I°FRS 102"13nd the CharitEs SORP 'Account1￿j and Reporting by Charities: Statement of ReCO￿￿ended Prdctice 8pplical￿9 to charitie5 weparing their accounts in accordance wrth the Finanual Reporting St8nd3rd ap￿iCAble in tho UK and Republ￿ of Ireland (FRS 1021. {8ffective 1 January 20191. The tharrty is a Public Benefft Entity as defin￿ by FRS 102. The charity has taken a(Ivantage of the proviwons in thè SORP ts tharities not to prepar8 a Statement of Cash Fk)ws. The finan(xal statements have depar1￿ from the CharitEs (Accounts and Rep)rts) RÉguLations 2￿)8 only lo the extent required to provkle a true and fair ￿w. This d8p8rture has invofved followiTra th¢ Statement of Recommended Practice for chatibes app￿ng FRS 102 rather than the version of the Slatement of Recommended Pradice is referred io bn the ReguLa￿Tr$ but vthich has Sin￿ b8en withdrawn. The financial statements are preparèd in sterfng. whth is the funth"(ml cuThen¢y of Ihe chaiity. Monetary amouFIts in these financial ststements rounded to the nearest £. The finan(ial statements have been prepar￿1 u]xler the his￿1cal cost convention. The prinupal acuunting poliGies adopted are set Ixrt below. 1.2 Golng concem At the titne of apprDv¢ng the ffinarKial slat6ments. the trustees have a expetstion that the charity has adequate résouffes to continue in opernlK)n81 exister￿ for the foreseèable future. Thus the tsustees continue to adopt the going 1x)r￿M basis of accountirwJ in preparing the financial Staten￿ntS. 1.3 Charitable funds Unrsstricted fvnds are available lor use at the ¢Jisaelion of Iha tmstees in furtherdn(* of their chariiable objectives. Restricted lunds are subject lo specific (x)rMlitions by fjonors or ￿ntors as to trK)W they may be used. The purpos8s and uses of the restricted funds ar8 set ¢yJt in Ihe notes to Ihe financial ststem8nts. Evdtswment fvnd5 ao subjg¢t to stwific ￿nditionS by dorKJrs thal the caEit81 must be maintained by the d)arfty. 1.4 Incorn¢ Income is recognlsed whcn the charity 15 legally entiyal to it after any perfomiance (x)ThJthns have been mel. the amoLJnts can be tneasured reliably. and it ts KKobable that income wll be ￿Ceived. Cash donations a￿ recognised ￿ r￿lpt. Olher donation5 are recognised onc£ the chaThty has been nolifi of th8 donation, unless perf0m￿ne6 u)nditions require deferral of the amount. Income lax recoverable in relation to donations re￿iVed under GiftAid or deets of covenant is tecognised at the time of the donation. Legaci85 are recognised on receipt or otherwise rf the tharity ￿ twi notified of an impending distribution. the amount is known, and receipt is expecled. If Ihe anNJunt is not known. the legacy is treated as a (x)ntingent asset. 10- UKRAINE APPEAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 1 MARCH 2025 A¢countlng polleles {Continugdl 1.5 Expanditure Expendtkure is rectsanised once there is a kgal or a￿str￿dive d)ligatKJn lo transfer e￿nOMiC bEnefft trj a third party.. It is probable that a transfer of eC￿K)fflK benefrts will be requir￿1 in setuement. and th8 amount of the obligation can be measurcd rdiably. Expenditure is classffied by activity. The of eath thity 8re made up of the total of dirèct costs and shared costs, induding supp(Mt costs In¥￿ed in Undertaki￿ each activity. Direct costs attributable to a single activity are 8IIcMXted d1￿c￿ to that acbvty. sha￿ (x)sts which contiit*rte tr) more than on8 activity 8rKI support costs which ats not 8ttrsbutstrAe to a single actimty are apty)rtK)ned between thosè octivities on a b8SiS onsistent with the use of reswrces. Central SL￿ costs a￿ alkxxted on th6 basis of ts'me 5penl. and depr8ciation Gharges are allo(*ed on thg portion of the as5eYs use. 1.6 Cash and ca$h equivalents Cash and i*sh equwalents indude (ash in h8nd. detM)sils hell at call wlh banks, other sh￿rt-t￿rn liquid investments Wlth 0￿Inal maturities of rr￿thS or less. and bank overdrafts. Bank overdrafts are shovm within borrowings in cUr￿nt liabilib"es. Basic ffnanelal assets Basic ffinancial assets. which indude debt(xs and (ash and bank balartss, 8r8 initially measured at transaction price indudiro transac1￿ (xists and are subsequenlty (2rried * arThytised wst using the effgdive inlernst method unless the arra￿e[Dent o)nstttutes a financing kransactitin, wher8 tha transaction is measured at the present value of the luture r￿IPts discxwnt&l at a market rale of interest. Finanryal assets dassified as receivable within one year are not am(Jrtised. Basic ffnanGial liabillties Basic financial liabilities, Éncludir¥J ereditors and bank loans arè inilialty recoJnised at transactM)n pr￿e unless the arrangement constrtutÈs a rInarKx￿ trdnsactK)n: ¥there the debt instrument is measu￿1 at the ptesenl value of the fvture pay1r￿nts dis(eunted at a market Tal6 of interest Finan(#al lialxlth.es classKfied as payable within one year are not amoEtised. Debt instrumerts are subsequeTrfy ￿TrI￿1 at a￿tiSed using th& effective interest rate method. Trade creditors are obtsgations to pay for wls or swvices that have been aequire(l in the ordinary course of operatK)ns from suppliers. Amounts payable 8re dasstfied as wrrent liabilities if payment is due within one year or less. If not. they are presenled as non 1.039 14_ UKRAINE APPEAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED I MARCH 2025 10 R•strlctéd funds (Continued) Previous year. At 2 Mareh lYKomiTrg Resourcas At 1 March 2023 resources expended 2D24 MK Council MK Community FoUftdakn￿ 3 MK Communty FOU￿ation 1 Frien(Jship Zone MK Communty Foundalion 2 Refugee Counal National Gtid- Communtiy Matters 13.CQO) 11.5751 (2.9951 {1.086} {1,5951 19.9151 1.575 7,352 10.IK)O 9.432 5.757 85 9.432 35.440 (20,166) 15,274 MK Council- to cover the costs of a Cot(M)abon ¢*labration. MK Communty l - to cx)vwthe o)sts of an ￿UCationa trip MK Community 2- towards the costs of Ukrainkgn (y)mmunity events MK Crmnmunity 3- to cover the costs of a Christmas celebration for th8 UkTrinrdn community Friendship zone- to cover Ihe costs of a Thank you event Refugee council- towards the costs of running the Sunfiower S(*wl National Grid cost5 assocwted with improviny er*rgy 8ffiaerry in a ccffimunity ￿ll1d￿g and prowding fatllilies with Wami pa(kn. nt8r HAF MKCC - tOWatt￿ (xjsts of ptDViLling Holiday Acb¥ty and Fc£*J Programme 585SiDns for children in r￿el￿t of benefft olated Free SchLK>I Meals. 11 Unrestricted fund$ The unrethcted funds ofthe tharity compri98 the UneX￿)ded balances of dwations and grants which are not subject to specific ujndrtions by donors and grantors as to how Ihey may ￿ ￿￿. These include designated fijnds which have been s8t aside out ol unrestrrted fjjnds by the trustèes for speufic purposes. Al 2 March 2024 Incoming resources Resources At 1 March èxpended 2025 General funds 30.896 80.272 184.4()4) 26,764 Previous year. At 2 March 2023 Incoming Resourr85 At 1 Marth resources expended 2024 General funds 10,462 56.325 (35.8911 30.896 15- UKRAINE APPEAL NOTES TO THE FINANCIAL STATEMENTS {coKfiNUED) FOR THE YEAR ENDED I MARCH 2025 12 Anatysls gf a$sets b•lw8en fvnds Total funds 202S funds 2025 2025 At l March 2025: Current assetsl(liabilities) 26.764 1.039 27,803 26.764 1,039 27,803 un￿triCted Re¥trlcied fvnds funds 2024 2024 Total 2024 At 1 March 2024: Current assetsllltabil￿èSI 15,274 46,170 15.274 46.170 13 Related party transactions There %%*re no disdo$8ble rel8led party trarLsactiorts during the year. 16-