2025-03-31-accounts - Opora

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Opora

(A company limited by guarantee)

Financial Statements

Year Ended 31 March 2025

Charity registration number: 1186805

Company registration number: 13964425

Opora

Charity and Trustee Information

Trustees and Directors for the period

Jehor Lanovenko (Chair) Anna Yuriyivna Kachetzhiyiva Dr Sophie Elizabeth Herbert (resigned 3[rd] September 2024) Sarah Louise Pollard (resigned 2[nd] December 2024) Damon Shipe Sir Evan Paul Silk

Secretary

Amelia Loveday

Senior Management Team

Stanislav Benes (Managing Director)

Registered Address

OPORA 128 City Road, London United Kingdom EC1V 2NX

Independent Examiner

UHY Williamson Croft York House 20 York Street Manchester M2 3BB

Solicitors

Mishcon de Reya LLP Africa House 70 Kingsway London WC28 6AH

Bankers

NatWest Wise Moorgate (8) Branch 6th Floor PO Box 712 The Tea Building 94 Moorgate 56 Shoreditch High Street London London EC2M 6UR E1 6JJ

Opora

Trustees’ Report	1 - 4
Independent Examiner’s Report	5
Statement of Financial Activities	6
Balance Sheet	7
Notes to the Financial Statements	8 - 15

Opora

Objectives and Activities

Purpose and Aims

OPORA supports Ukrainians displaced by the war to rebuild their lives sustainably in the United Kingdom. We do this by providing accessible information and guidance; moderated digital community spaces; employability, language and wellbeing support; resources to navigate the UK system; and targeted assistance such as mental health support.

Our mission remains grounded in empowering beneficiaries with the knowledge, tools and support networks needed to build secure, independent lives in the UK, while responding to their rapidly evolving needs.

Ensuring Our Work Delivers Our Aims

The Trustees review OPORA’s aims, objectives and activities regularly and at least annually, ensuring alignment with the Charity Commission's public benefit guidance. Our decisions are informed by continuous beneficiary engagement through surveys, community feedback, frontline observations and data gathered across OPORA’s digital platforms.

This evidence-led approach ensures OPORA focuses resources on areas where beneficiaries face the greatest barriers, and where OPORA’s capabilities, particularly in digital information delivery, can deliver meaningful impact efficiently and at scale.

Achievement and performance

Charitable activities

Despite the continued pressures of the UK cost-of-living crisis and a challenging fundraising environment, OPORA delivered significant and far-reaching impact for Ukrainians across the UK. Our activities this year continued to prioritise unmet needs, clarity of information, safeguarding and scalable support solutions.

1. Digital Information Services and Community Support

OPORA strengthened its role as a trusted national information hub for Ukrainians navigating life in the UK. Across our platforms, we reached an estimate of over 500 individuals daily . Our focus on accuracy, bilingual accessibility and proactive updates allowed beneficiaries to receive reliable support at moments of uncertainty.

Website and Online Resources

234,000 users accessed OPORA’s website during the reporting period.
New dedicated sections supporting eVisa transition, the Ukrainian Permission Extension (UPE), and signposted support services.
20 blogs published, with several receiving up to 25,000 views.
Delivered 18 webinars (including mental health and integration topics) with 4,800 views and 8,800 additional video resource views.

Community Support Groups

More than 25,000 beneficiaries participated in moderated thematic groups covering immigration processes, housing, benefits, employment and integration.
Trained moderators supported beneficiaries Monday – Friday, providing structured
signposting and safeguarding.
Online community channels handled 13,860 individual queries across four specialised
chats and a dedicated employment channel.
Changes to the Ukrainian schemes in the UK created confusion and anxiety among our beneficiaries. OPORA responded swiftly by engaging with relevant government, civil service and civil society bodies to represent our beneficiaries’ concerns and need for stability and clear communication; publishing guidance resources in line with evolving Home Office and partners’ guidance.

Opora Contents

2. Mental Health Ecosystem

OPORA expanded its mental health support in response to the increasing emotional strain, trauma and uncertainty affecting Ukrainians, particularly families with children.

Therapeutic Groups and Webinars

Two monthly drop-in support groups (15 – 20 participants per session) delivered by a qualified Ukrainian psychologist.
Over 20 expert-led webinars with more than 1,300 attendances.

Resources for Children and Families

Distributed over 500 copies of A Journey Across Countries with Mr Corgi , an interactive therapeutic workbook for children aged 8 – 12.
Secured dedicated funding to produce a similar new mental health resource for teenagers; development commenced during the reporting period for delivery and impact in 2026.

Interactive Access Tools

Created a nationwide map of more than 50 mental health services.
Partnered with international organisations, including the IRC, to produce 10 traumainformed educational videos viewed over 5,000 times.

3. Technology and Innovation: AI-Assisted Support

To meet rising beneficiary demand efficiently, OPORA continued developing its AI Assistant in partnership with a dedicated product and software engineering partner, which:

Processed more than 12,000 queries this year by signposting users to published OPORA and trusted partner and government materials
Resolved approximately 70% of queries automatically with a 91.5% positive feedback rating ;
Provided rapid, safe and accurate support on topics including sponsorship, Ukrainian schemes and BRP issues.

T his technology has meaningfully expanded OPORA’s capacity during a period of constrained resources.

4. Representing beneficiaries in policy, research and Sector Engagement OPORA remained an active voice representing Ukrainian families in the UK:

Contributed insights to government departments, including MHCLG, and briefed MPs and Peers on emerging issues around UPE.
Participated in national events marking the three-year anniversary of the full-scale invasion.
• Supported research initiatives with academic partners including the LSE, University of Birmingham and Bristol University.
Continued active membership in national working groups including BRC, Welcome Hubs, the Ukraine Response Community of Practice and Core Delivery Group.

Contribution by Volunteers

OPORA’s achievements this year were made possible through the dedication, professionalism and generosity of our volunteers. They contributed across all areas of delivery: technology, data, content development, mental health, business mentoring, safeguarding and moderation of high-volume support channels.

Volunteer contribution remains one of OPORA’s greatest strengths and a key driver of our ability to deliver scalable, cost-effective impact. Trustees extend their sincere gratitude for their exceptional commitment.

Opora

Contents

Structure, Governance and Management

Governing document: Memorandum and Articles of Incorporation

How Charity is Constituted: Charitable Company Limited by Guarantee

Trustee Recruitment and Training

Trustees are appointed in accordance with the Articles, ensuring a balanced board with skills spanning finance, governance, public policy, lived experience and operational delivery. Trustees receive regular updates on beneficiary needs and complete training in safeguarding, data protection and governance.

All Trustees give their time voluntarily and received no benefits from the charity. Any expenses reclaimed from the charity are in relation to fulfilling the Trustee role and charitable activities on behalf of the charity.

Risk Management

The Board maintains a risk register reviewed regularly. Key risks are considered as they emerge and evolve, including updating mitigants and control framework to minimise controllable exposure for OPORA.

Financial Review

Principal funding sources

Income during the year came primarily from grants and voluntary donations. Trustees are grateful to the - many foundations and individual donors whose support sustained OPORA’s work during a wider sector wide downturn in charitable giving. The cost-of-living crisis continued to depress individual giving and increase demand for our services.

Reserves, Investments and Going Concern

OPORA does not hold investments, ensuring funds remain immediately available for charitable delivery.

The charity maintained reserves in line with the three-month expenditure target set by the Board. Despite the decrease in unrestricted funding due to the constrained fundraising environment, Trustees consider the current level adequate and proportionate to OPORA’s operating model.

Following review, Trustees confirm the charity remains a going concern.

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Company law requires trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

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The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

No Funds are held by a custodian Trustee.

This report was approved by the Trustees on 17[th] December 2025 and signed on their behalf by:

Jehor Lanovenko Trustee

Opora

Independent Examiner’s Report to the Trustees of Opora

Year Ended 31 March 2025

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which comprises the Statement of Financial Activities, Balance Sheet and Notes to the Financial Statements.

Responsibilities and basis of report

As the Trustees of Opora (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’) and Charities Act 2011 (‘the 2011 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and 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

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Tor Stringfellow FCA, ICAEW

UHY Williamson Croft York House 20 York Street Manchester M2 3BB

Date: 17[th] December 2025

Opora

Statement of Financial Activities (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Year Ended 31 March 2025

Note Income and endowments from: Donations and legacies 2 Charitable activities 3 Investments 4 Total income and endowments Expenditure on: Charitable activities 5 Total expenditure Net movement in funds 13 Reconciliation of funds: Total funds brought forward 13 Total funds carried forward 13	2025 2024 *Restricted* *funds* *Unrestricted* *funds* Total Total £ £ £ £ *27,750* *51,658* 79,408 72,862 - - - 11,253 - 14 14 37
	*27,750* *51,672* 79,422 84,152 *34,355* *85,524* 119,879 130,027
	*34,355* *85,524* 119,879 130,027
	*(6,605)* *(33,852)* (40,457) (45,875) *33,605* *85,648* 119,253 165,128
	*27,000* *51,796* 78,796 119,253

All income and expenditure derive from continuing activities.

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

The notes on pages 8 to 15 form part of these financial statements.

Opora

(Company registration number: 13964425)

Balance Sheet

Year Ended 31 March 2025

Note Fixed assets Tangible assets Current assets Debtors 10 Cash at bank and in hand 11 Creditors: amounts falling due within one year 12 Net current assets Creditors: amounts falling due after more than one year Net assets Charity Funds Restricted funds 13 Unrestricted funds 13 Total charity funds 13	2025 2024 £ £ - -
	- - - 20,000 82,780 107,956
	82,780 127,956 3,984 8,703
	78,796 119,253 - -
	78,796 119,253
	27,000 33,605 51,796 85,648
	78,796 119,253

For the year ended 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.

The Financial Statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Board of Trustees on 17[th] December 2025.

Signed on behalf of the board of Trustees

Jehor Lanovenko Trustee

The notes on pages 8 to 15 form part of these financial statements.

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Notes to the Financial Statements

Year Ended 31 March 2025

1 Summary of significant accounting policies

(a) General information and basis of preparation

The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: 128 City Road London United Kingdom EC1V 2NX

These financial statements were authorised for issue by the trustees on 1[st] December 2025.

Opora meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

The accounts do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirements to prepare such a statement.

(b) Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

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Notes to the Financial Statements

Year Ended 31 March 2025

1 Summary of significant accounting policies

(c) Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

No amount is included in the financial statements for volunteer time in line with the SORP.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Interest on cash held at bank is recognised as it accrues on the balances held.

(d) Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Expenditure on charitable activities

Comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including accountancy fees, strategic management and registration costs.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity.

(e) Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

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Notes to the Financial Statements

Year Ended 31 March 2025

1 Summary of significant accounting policies

(f) Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

(g) Tax

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

(h) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

2 Income from donations and legacies

Donations Grants	*Restricted* *funds* *2025* *Unrestricted* *funds* *2025* Total 2025 £ £ £ - *1,658* 1,658 *27,750* *50,000* 77,750
	*27,750* *51,658* 79,408

Donations Grants	Restricted funds 2024 Unrestricted funds 2024 Total 2024 £ £ £ 6,795 6,067 12,862 30,000 30,000 60,000
	36,795 36,067 72,862

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Notes to the Financial Statements

Year Ended 31 March 2025

3 Income from charitable activities

Contracted services / projects Other income Contracted services / projects Other income	*Restricted* *funds* *2025* *Unrestricted* *funds* *2025* Total 2025 £ £ £ - - - - - -
	- - -
	Restricted funds 2024 Unrestricted funds 2024 Total 2024 £ £ £ - 11,225 11,225 - 28 28
	- 11,253 11,253

4 Income from investments

Interest - deposits

*Restricted*	*Unrestricted*
*funds*	*funds*	Total
*2025*	*2025*	2025
£	£	£
-	14	14
-	14	14

Interest - deposits

Restricted	Unrestricted
funds	funds	Total
2024	2024	2024
£	£	£
-	37	37
-	37	37

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Notes to the Financial Statements

Year Ended 31 March 2025

5 Analysis of expenditure on charitable activities

Staff costs
Direct expenses
Advertising and marketing
Contractors
Governance
General expenses
Bank charges
Insurance
Staff costs
Direct expenses
Advertising and marketing
Contractors
Governance
General expenses
Bank charges
Insurance
Legal

Activities
undertaken
directly
Support
costs
Total
2025
2025
2025
£
£
£
101,662
-
101,662
13,175
-
13,175
-
475
475
1,568
-
1,568
-
2,370
2,370
-
158
158
-
15
15
-
456
456
116,405
3,474
119,879
Activities
undertaken
directly
Support
costs
Total
2024
2024
2024
£
£
£
94,511
-
94,511
16,640
-
16,640
1,276
547
1,823
10,350
-
10,350
-
3,515
3,515
-
1,370
1,370
-
35
35
-
458
458
1,325
-
1,325
124,102
5,925
130,027

£34,355 (2024: £13,190) of the above costs were attributable to restricted funds. £85,524 (2024: £116,837) of the above costs were attributable to unrestricted funds.

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Notes to the Financial Statements

Year Ended 31 March 2025

6 Governance costs

Accountancy fees ICO registration	Unrestricted funds *2025* Unrestricted funds 2024 £ £ *2,323* 3,432 47 83
	*2,370* 3,515

7 Independent examiner ’ s remuneration

The independent examiner ’ s remuneration amounts to an independent examination fee of £900 (2024: £1,200) and fees for preparation of the financial statements of £900 (2024: £1,200).

8 Staff costs and employee benefits

The average monthly number of employees and full time equivalent (FTE) during the year was as follows:

Direct charitable work The total staff costs and employee benefits were as follows: Wages and salaries Social security Defined contribution pension costs	2025 2024 Number Number 4 4
	4 4
	2025 2024 £ £ 91,651 89,694 8,274 3,632 1,737 1,185 101,662 94,511

No employees received total employee benefits (excluding employer pension costs) of more than £60,000.

9 Trustees' and key management personnel remuneration and expenses

The key management personnel of the charity comprised the Managing Director.

The total remuneration (including pension contributions) payable to the key management personnel of the charity for the year was £35,010 (2024: £33,000).

The Trustees neither received nor waived any remuneration during the year (2024: £Nil).

The Trustees had expenses reimbursed during the year totalling £44 (2024: £102).

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Notes to the Financial Statements

Year Ended 31 March 2025

10 Debtors

Accrued income 11 Cash and cash equivalents Cash at bank 12 Creditors: amounts falling due within Other taxation and social security Pension creditor Other creditors Accruals and deferred income 13 Statement of funds Unrestricted funds General funds Restricted funds Unbound Philanthropy The Story of Christmas The National Lottery–MAIN Grant Mazars Charitable Trust JustGiving–Mental Health Total of funds	2025 2024 £ £ - 20,000 - 20,000 2025 2024 £ £ 82,780 107,956 82,780 107,956 one year 2025 2024 £ £ 1,783 5,914 401 389 - - 1,800 2,400 3,984 8,703 Balance at 1 April 2024 *Income* *Expenditure* Balance at 31 March 2025 £ £ £ £ 85,648 *51,672* *85,524* 51,796
	- *10,000* *10,000* - 10,000 *17,000* *10,000* 17,000 20,000 - *10,000* 10,000 - *750* *750* - 3,605 - *3,605* -
	33,605 *27,750* *34,355* 27,000
	119,253 *79,422* *119,879* 78,796

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Notes to the Financial Statements

Year Ended 31 March 2025

13 Statement of funds (continued)

Fund descriptions

Unrestricted funds

General funds are unrestricted income funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Restricted funds

Restricted funds are used for specific projects which support provide dedicated support for Ukrainians affected by the war arriving in the UK seeking to rebuild their lives sustainably.

Analysis of net assets between funds

– Analysis of net assets between funds current year

Current assets Creditors due within one year Total Analysis of net assets between funds– prior year Current assets Creditors due within one year Total	*Restricted* *funds* *Unrestricted* *funds* Total *2025* *2025* 2025 £ £ £ *27,000* *55,780* 82,780 - _(_3,984) (3,984)
	*27,000* *51,796* 78,796
	Restricted funds Unrestricted funds Total 2024 2024 2024 £ £ £ 33,605 94,351 127,956 - (_8,703)_ (8,703)
	33,605 85,648 119,253

14 Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £1,737 (2024: £1,185).

Amounts of £401 (2024: £389) were payable to the fund at the balance sheet date and are included in creditors.

15 Taxation

The company is a registered charity and is therefore exempt from taxation.