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**REGISTERED CHARITY NUMBER: 1199809** 

## **UKRAINE RELIEF AID** 

## **REPORT OF THE TRUSTEES AND** 

**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** 

Cox Costello & Horne Chartered Accountants and Tax Advisors 7 St John's Road Harrow HA1 2EY 



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## **UKRAINE RELIEF AID** 

## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** 

|||**Page**||
|---|---|---|---|
|**Reference and Administrative Details**||1||
|**Chairman's Report**||2||
|**Report of the Trustees**|3|to|8|
|**Statement of Trustees' Responsibilities**||9||
|**Independent Examiner's Report**||10||
|**Statement of Financial Activities**||11||
|**Statement of Financial Position**||12||
|**Notes to the Financial Statements**|13|to|17|





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## **UKRAINE RELIEF AID** 

## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 JULY 2025** 

**TRUSTEES** A Young M G R Edwards J D A Cummins **PRINCIPAL ADDRESS** Castlepoint Unit Z, East Mall Castle Lane West Bournemouth BH8 9UW **REGISTERED CHARITY NUMBER** 1199809 **INDEPENDENT EXAMINER** Cox Costello & Horne Chartered Accountants and Tax Advisors 7 St John's Road Harrow HA1 2EY **CHIEF EXECUTIVE OFFICER** Karol Swiacki 

The Charity's web site address is https://www.ukrainerelief.org.uk/about 

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## **UKRAINE RELIEF AID** 

## **CHAIRMAN'S REPORT FOR THE YEAR ENDED 31 JULY 2025** 

The charity continued its work providing humanitarian aid to Ukrainians living across Ukraine but particularly in the South and East where the impact of the war has been significant. The humanitarian aid focused on basic essentials for living including food, clothing, bedding, first aid and medical items. The charity is also involved in renovation of schools and shelters in the East and South of Ukraine. 

The charity was able to provide aid for Ukrainians of each age groups from babies where baby formula, nappies, food etc were provided through to providing wheelchairs and medicines for the elderly. The charity received many thousands of photographs and videos from those receiving the aid to verify the aid had reached the intended recipients. The charity was able to have tight oversight of the supply chain right from the warehouse in Bournemouth through to the villages and towns where the aid was finally delivered. 

Over the course of the year the Charity's Chief Executive Officer Karol Swiacki ("CEO") and Trustees visited Ukraine to perform due diligence on our partners in Ukraine to ensure they were operating in the required way ensuring all necessary laws and regulations were being followed. The CEO was successful in building excellent working relationships with suppliers of warehousing and transportation services to ensure the charity could meet its objective. 

Donations were received from churches, community groups as well as members of the public including substantial donations from JP Morgan Bank, AFCB Community Sports Trusts, Richard Adlem MBE, Lush, Organix, Limbcare, Peter Mortin, Kind English Man and other individuals and companies. 

The Charity also received substantial ongoing support from Castlepoint Bournemouth which allowed the charity to have use of warehousing and loading bay facilities. In addition to donations raised in the UK, Ukraine Relief Aid established a relationship with a US based 501c (3) charity called Ukraine Freedom Fund that allowed US donations to be received and this is a growing source of financial support for Ukraine Relief Aid. 

Over the year the Trustees increased again the focus on supporting children in Ukraine who are being particularly impacted by the war. The charity was able to provide sports and other equipment to a number of schools and strong relationships have been built which will allow further collaboration in the future. 

The Trustees recognise that the Russian aggression on Ukraine is likely to continue for the foreseeable future and that the charity has to position itself to provide support for the longer term and this inevitably means additional funding will be required. 

The CEO and Trustees would like to thank the volunteers, partners all donors and other stakeholders that have allowed Ukraine Relief to have a successful year. The Charity looks forward to continuing its support for the people of Ukraine. 

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## **UKRAINE RELIEF AID** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025** 

The trustees present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of 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 trustees present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of 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 trustees present their report and the financial statements of Ukraine Aid Relief ("URA")for the period ended 31 July 2025, which have been prepared in accordance with the Charities Statement of Recommended Practice {Charities SOAP (FRS 102) and Financial Reporting Standard 102 (FRS 102). 

The charity was established as a Charitable Incorporated Organisation under the Charity Commission with model governing documents. 

The charity trustees for the purposes of charity law are known as members of the Board of Trustees. 

The members of the Board of Trustees are elected to serve for a period of three years after which they must step down and may be re-elected at the next Annual General Meeting. 

A broad skill set is represented on the Board of Trustees, including experts in finance, IT, medical research and business. This board has been constituted in order to provide the professional and technical expertise required to ensure accountability for and efficiency in URA's work. 

We believe assessing the quality of the work being undertaken with URA funding, the competence of local partners; and the financial integrity of the programmes are the most appropriate ways for Trustees to ensure the accountability of URA's work. 

The key management personnel of the charity as listed on Page 1 are in charge of directing, controlling, running and operating the charity on a day-to-day basis. The pay and remuneration of the Chief Executive Officer is reviewed annually by the Board of Trustees. 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

The charity was set up to provide relief supplies in any area, region or country in the world for Ukrainian people, who are suffering hardship or distress by reason of their lack of food, clothing, shelter or medical supplies of all kinds. Prior to Ukraine Relief Aid charity being created, the CEO and a number of volunteers were actively engaged in supporting Ukraine from day 1 of the full scale invasion of Ukraine by Russia in February 2022. This work was made possible by the use of a vacant unit at Castlepoint Centre in Bournemouth, UK. The Charity was established to formalise and continue this work. 

The charity's objectives did not change in the period. 

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## **UKRAINE RELIEF AID** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025** 

## **OBJECTIVES AND ACTIVITIES** 

## **Significant activities** 

In its third year of operation, the Charity has continued to expand both its reach and capacity, building on the strong foundations established over the prior two years. This period marked a year of growth, strategic development, and deepened impact in our mission to support communities affected by the war in Ukraine. 

The unit at Castlepoint has continued to be the operational heart of our aid programme, enabling the efficient collection, sorting, and dispatch of tonnes of humanitarian aid. The hub played a critical role in coordinating the flow of supplies from across the UK to communities in urgent need throughout Ukraine. 

This logistical centre also became a focal point for volunteer engagement and community involvement, demonstrating the collective spirit that underpins our work. Thanks to the dedication of our supporters, partners, and volunteers in the UK, USA, Poland and Ukraine were able to scale our operations and deliver aid more effectively and consistently. 

## **Children are the future** 

Amid the ongoing war in Ukraine, the physical and mental health of children has been severely affected. Our initiative is founded on a simple yet powerful goal: to reach children living through war and provide them with moments of normality and joy. By supplying and distributing sports equipment and creative materials, we aim to offer children opportunities to experience teamwork, well-being, and the therapeutic power of play. 

During our visits, we witnessed the profound impact the conflict is having on children's lives. These early efforts enabled us to support thousands of children and confirmed the urgent need for this mission. Many schools in Ukraine are currently unable to provide even the most basic equipment for sports, arts, and recreational activities. 

In response, we have delivered essential sports gear, games, and creative supplies to schools and institutions in need - allowing children not only to stay active, but also to reconnect with each other, express themselves, and momentarily escape the trauma of war. Importantly, our support extends to all children, including those with disabilities, ensuring that no one is left behind. 

This initiative is quickly becoming a symbol of international solidarity and concern for the future of Ukrainian children. By promoting both physical activity and emotional resilience, we are helping to build healthier, more hopeful communities. 

Dozens of schools and institutions we have supported in Ukraine including School No.70 in Krivvy Rih and Gymnasium Szeptyskyi No 2. 

We remain committed to expanding our reach and continuing to invest in the well-being of Ukraine's children - because their future is worth protecting. 

The charity has now supported over 38,000 children with sports equipment. 

## **Shoebox Appeal** 

Shoebox Appeal for Ukrainian children has become one of the most inspiring chapters in our organisation's history. What began as a simple act of kindness evolved into a powerful display of solidarity, with support pouring in from across the United Kingdom. 

Over the past 3 years thanks to the extraordinary generosity of local communities, businesses, and volunteers, we successfully prepared and delivered over 18,000 shoeboxes filled with gifts, essentials, and heartfelt messages. Each box carried more than just presents-it carried a message of hope, love, and unity to children whose lives have been disrupted by war. 

The appeal brought together a wide network of supporters, including the BCP community in Dorset and Hampshire, West Sussex residents, HAF GB, Lush GB, JP Morgan, The Silver Crane Company Ltd, JW Sport, Head 2 Toe, Organix, Lions Club, Gosport Community and more. Their contributions-both material and moral-helped create thousands of moments of joy across Ukraine. 

The Shoebox Appeal is more than a seasonal effort-it is a symbol of what we can achieve when we come together with empathy and purpose. We remain committed to continuing this vital work, knowing that each act of kindness contributes to a more hopeful future for Ukraine's children. 

## **Emergency Food Relief** 

In its third year of operation, Ukraine Relief has continued to respond to the ongoing humanitarian crisis in Ukraine with unwavering commitment. One of our key areas of focus has been the delivery of emergency food supplies to communities impacted by the war. 

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## **UKRAINE RELIEF AID** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025** 

## **OBJECTIVES AND ACTIVITIES** 

Over the past 3 years we have delivered more than 2000 tonnes of essential food aid across Ukraine. These supplies-including staple goods, long-life items, and specialised nutrition-have helped support vulnerable children, families, and displaced people in some of the hardest-hit regions. 

This achievement has been made possible thanks to the extraordinary support of our partners and donors. We are deeply grateful to: 

Organix Kind English Man Silver Crane Ltd Richard Adlem MBE Hope for Food The Urgent Food Supplies community Partners from Germany, France and Poland And thousands of individual supporters. 

As we mark the Charity's third year, this work stands as a testament to the power of collective action. With each delivery, we are not only providing food-we are offering reassurance, dignity, and hope to those enduring the unimaginable. We look ahead with determination to continue this work for as long as it is needed. 

## **Bags of Love** 

Now in its third year, the Bags of Love project has grown into one of Ukraine Relief's most impactful and emotionally resonant initiatives. Designed to bring comfort, dignity, and emotional support to Ukrainian children and families enduring the trauma of war, the project continues to demonstrate the power of collective kindness. 

In the year with the incredible commitment of volunteers and the unbreakable spirit of community across the UK and beyond, we have packed and delivered more than 12,000 Bags of Love. Each bag is carefully assembled to meet the needs of its recipient-typically including hygiene essentials, clothing, school supplies, comforting items such as blankets or soft toys, and often a handwritten note or drawing to uplift the spirit. These care packages are distributed through a trusted network of partner organisations, shelters, hospitals, and community outreach programs, ensuring they reach those who need them most. With special attention given to children and mothers, the project not only offers practical support but also reminds recipients that they are seen, valued, and not alone. 

Local businesses, community groups, and individual supporters have played a crucial role in making this project a success, offering donations, space, time, and encouragement. Their contributions have expanded the project's reach and strengthened its message of solidarity. 

Beyond distribution, Bags of Love has also become a platform for awareness and advocacy. Through community events and educational campaigns, the project continues to shine a light on the lived realities of those affected by the conflict in Ukraine. 

## **Generators for Ukraine** 

Ukraine Relief supplied over 100 generators and power stations to a variety of schools, community centres, and local institutions, ensuring that people in affected areas can continue their daily activities, access essential services, and maintain some semblance of normality amidst the ongoing crisis. 

The delivery of these generators has not only provided practical support but has also been a beacon of hope for communities facing immense challenges. 

## **Dnipro Orphanage** 

In its third year, Ukraine Relief has continued to provide steadfast support to the Dnipropetrovsk Boarding House, an orphanage that cares for over 200 children and young adults with Autism and Cerebral Palsy. The ongoing challenges faced by these children, especially amidst the war, have been met with compassion and dedication. The charity continues to deliver food to the orphanage when travelling to Dnipro. 

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**UKRAINE RELIEF AID** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025** 

## **OBJECTIVES AND ACTIVITIES** 

This year, with the generous support of our community, we were able to make significant improvements to the living conditions at the orphanage. We provided additional beds and furniture to ensure that each resident has a comfortable and safe place to sleep, conforming to high medical and comfort standards. 

Ukraine Relief also supported a young lady with a disability to travel to Norway to participate in a talent show. 

## **Sports Hall Renovation** 

Renovation of Gymnasium No. 70 in Kryvyi Rih 

Ukraine Relief began the renovation of Gymnasium No. 71 Sport Hall in Kryvyi Rih, a city under constant threat but filled with resilient communities determined to maintain normal life. Despite the conflict, children continue attending school, often in challenging conditions. 

The school's sports hall lacked proper heating, making it unusable during the cold months. Recognising the role of physical activity in supporting children's well-being, the charity funded the renovation of the heating system, allowing the space to be used safely year-round. 

The Sports hall renovation is completed and has become recognised in Krivvy Rih as being the best school sports hall in the town and now hosts local school sports competitions. 

## **English Language Support** 

To support Ukrainians settling in the UK, Ukraine Relief continued to offer weekly English language sessions, led by Malcolm, a dedicated university lecturer. His commitment has provided participants with not only essential language skills but also confidence and a sense of community. 

These sessions play a vital role in helping individuals integrate, gain independence, and build a better future in their new environment. 

## **Volunteer Engagement and Community Outreach** 

Throughout the year, Ukraine Relief volunteers have actively represented the charity at events such as the Wimborne Christmas Market, Castlepoint Shopping Centre and local Craft fairs as well as various car boot sales. These gatherings have been key in raising awareness and connecting with the community. 

Volunteers also organised collections and fundraising activities during these events, helping to support our ongoing work. Their commitment continues to be a driving force behind the charity's visibility and impact. 

## **Humanitarian Medical Aid** 

Ukraine Relief continued to deliver vital humanitarian medical aid to hospitals, care homes, and individuals in urgent need across Ukraine. Thanks to generous partners such as Limbcare, and with the support of Peter Mortin we were able to send over 400 oxygen machines, hospital grade electric beds and a number of intensive care units valued in excess of £700k. as well as other high value medical equipment including electric wheel chairs and medical supplies. Additionally, with the ongoing support of Dorset Nursing Supplies, local GP surgeries, care homes, and hospitals, we also sent medical equipment, supplies, and essential medicines directly to where they are most needed. 

Particular focus was placed on supporting the most vulnerable children and adults living with disabilities, ensuring they receive equipment that allows them to live with comfort and dignity despite the challenges of war. In recognition of our continued efforts, Ukraine Relief was honoured to be named an official ambassador by one of the hospitals we support-a meaningful symbol of trust and partnership. 

## **Ukraine Relief Running Club** 

During the year a number of runners signed up to run both 10K and Half Marathons in Bournemouth to raise awareness of Ukraine Relief and to raise funds to support the Children are the Future project. Runners included the charity CEO Karol Swiacki and Trustee Alastair Young. It is intended to grow the running club to cover other recognised running events in various UK locations. Up until then end of the year over £30k has been raised to support the Children are the Future project. 

Additional notable events and actions during the year: 

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## **UKRAINE RELIEF AID** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025** 

## **OBJECTIVES AND ACTIVITIES** 

• The Port of Morston donated a fully functioning and equipped Fire Engine which was driven from North Wales to Odessa in Ukraine where it is being used by local firefighters as they respond to ongoing Russian missile and drone attacks. 

• Ukraine Relief collaborated with Zlagoda Charity in Zaporizhzhia to provide humanitarian aid, hospital beds, medical equipment and First Aid supplies to various schools, shelters and hospitals in the city. Additionally the Zaporizhzhia Children's Festival was supported financially as well as the renovation of a toilet block for use by disabled persons. 

• JP Morgan and AFCB Community Trust held a successful fundraising event at the Bournemouth JP Morgan offices. The highly rated Ukranian defender Ilya Zabaryni was in attendance to support the event. 

• Soberton and Newtown Ukranian Group led by Sam Dunlop and assisted by a loyal team of volunteers were very active during the year and provided both humanitarian aid and financial support to the charity. 

• Charity HAF GB continued their support of Ukraine and hosted a charity Golf event at the Bowood Hotel Golf course raising in excess of £20k. Friends and business contacts of Cliff Barry additionally raised in excess of £25k to help replace the charity delivery van when it was destroyed in a missile attack in Krivy Rih in March 2025. 

• Ukraine Relief supported the British Ukranian Aid charity with transport logistics to deliver 56 fully functioning ambulance's to Ukraine as well as a number of 4x4 vechicles which were delivered to Medics near the Ukranian front-line. 

• In April 2025 the CEO Karol Swiacki was confirmed as an Honourable Member of the Rotary Club in recognition of his charity work supporting Ukraine. 

• The Tank Museum near Bovington, Dorset formally opened a new exhibition "Armoured Warfare in the Modern World". Ukraine Relief provided a significant amount of material including interviews of Ukranians that have re-located to the UK to escape the war in Ukraine. The exhibition was opened by the Ukranian Ambassador to the UK, Valerii Zaluzhnyi. Ukraine Relief were additionally honoured to have the Ambassador visit the Charity's unit at Castlepoint in Bournemouth where he met with volunteers to thank them for their hard work supporting Ukraine at this time. 

• The CEO and Trustees received an invitation from the Ambassador to meet him at the Ukranian Embassy in London where we discussed how the charity could further support Ukraine. The Ambassador thanked the charity CEO, Trustees, volunteers, donors and supporters for all their actions to support Ukraine at this difficult time and presented the CEO with a Special Certificate recognising the charity's activities. 

• An auction was held at Mathesons where a Volvo car that had been kindly donated by Richard Adlem MBE was sold raising in excess of £5k for the charity. 

• An evening of music and dance "Sound of Hope" was held at the Southampton Guildhall featuring a number of Ukranians. The evening raised additional funds in excess of £2k for the charity and raised awareness of local Ukranian communities in the area. 

• In January 2025 the CEO and Trusteed were invited to New York on a fundraising trip resulting in financial donations of $50K 

## **Public benefit** 

The Charity's Trustees have complied with their duty under Section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charities Commission when reviewing the Trust's aims and objectives and in planning future activities whether in the nature of incoming or outgoing resources. 

## **Volunteers** 

The Charity has had hundreds of volunteers since 2022 to help primarily with accepting, sorting and packing donations in the Castlepoint warehouse ready to be transported by HGV to Ukraine. Over 400 HGVs and vans with approximately 5,400 tonnes of humanitarian aid have been sent between the period of the war starting and the end of July 2025. 

## **FINANCIAL REVIEW** 

## **Investment policy and objectives** 

Under the constitution, the charity has the power to make any investments that the Trustees see fit. 

## **Reserves policy** 

Ukraine Relief Aid's policy is to maintain unrestricted funds sufficient to cover 4 months' operating expenses which has been the case throughout the year. 

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## **UKRAINE RELIEF AID** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT Statement of fundraising practice** 

In accordance with the charities (Protection and Social Investment) Act 2016, the following statement outlines the fundraising practice for the Ukraine Relief Aid in the year. 

In current year there were no failures to comply with the Fundraising Regulator's code of practice. Ukraine Relief Aid does not sell or swap data with other charities or organisations or make any cold telephone calls to the general public. 

In the year Ukraine Relief Aid did not contact services for any professional fundraisers as defined by section 58 of the Charities Act 1992. During the course of the year the Charity received no complaints about our fundraising practice in response to any of our fundraising direct mailings that were sent out. 

The Charity does not engage in persistent or intrusive fundraising practices with any of our supporters, including vulnerable people. Where vulnerable people or those acting on their behalf request to cease communications, we act on their wishes. 

## � ���!���� 

Approved by order of the board of trustees on ............................................. and signed on its behalf by: 

........................................................................ A Young - Trustee 

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## **UKRAINE RELIEF AID** 

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 JULY 2025** 

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

Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). 

Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those 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; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and The Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

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## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF UKRAINE RELIEF AID** 

## **Independent examiner's report to the trustees of UKRAINE RELIEF AID** 

I report to the trustees on my examination of the financial statements of the Ukraine Relief UK ('the charity') for the period 31 July 2025 which comprise the Statement of Financial Activities, the Statement of Financial Position and related notes. 

This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed. 

## **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 Act'). 

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 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 Act. 

As permitted by Direction 2, issued by the Charity Commission the firm for which I work has provided the charitable company with bookkeeping services during the period ended 31 July 2025. As a consequence I have followed the requirement of the FRC's Ethical Standard when undertaking this assignment. 

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a 'true and fair' view and my report is limited to those specific matters set out in the independent examiner's statement. 

## **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: 

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the financial statements do not accord with those records; or 

3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination. 

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


Michael F Cox FCA 

Cox Costello & Horne Chartered Accountants and Tax Advisors 7 St John's Road Harrow HA1 2EY � ���!���� Date: ............................................. 

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## **UKRAINE RELIEF AID** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025** 

|Ukraine<br>Unrestricted<br>Humanitarian<br>fund<br>Relief<br>Notes<br>£<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>-<br>316,826<br>Other trading activities<br>2<br>-<br>7,394<br>**Total**<br>-<br>324,220<br>**EXPENDITURE ON**<br>Raising funds<br>-<br>2,437<br>**Charitable activities**<br>Ukraine Relief<br>-<br>199,001<br>Other<br>-<br>12,903<br>**Total**<br>-<br>214,341<br>**NET INCOME**<br>-<br>109,879<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>-<br>58,113<br>**TOTAL FUNDS CARRIED FORWARD**<br>-<br>167,992|31.7.25<br>Total<br>funds<br>£<br>316,826<br>7,394<br>324,220<br>2,437<br>199,001<br>12,903<br>214,341<br>109,879<br>58,113<br>167,992|31.7.24<br>Total<br>funds<br>£<br>186,253<br>4,160|
|---|---|---|
|||190,413|
|||1,757<br>175,288<br>1,152|
|||178,197|
|||12,216<br>45,897|
|||58,113|



The notes form part of these financial statements 

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## **UKRAINE RELIEF AID** 

## **STATEMENT OF FINANCIAL POSITION 31 JULY 2025** 

|Ukraine<br>Unrestricted<br>Humanitarian<br>fund<br>Relief<br>Notes<br>£<br>£<br>**FIXED ASSETS**<br>Tangible assets<br>6<br>-<br>18,546<br>**CURRENT ASSETS**<br>Debtors<br>7<br>-<br>32,855<br>Cash at bank<br>-<br>120,766<br>-<br>153,621<br>**CREDITORS**<br>Amounts falling due within one year<br>8<br>-<br>(4,175)<br>**NET CURRENT ASSETS**<br>-<br>149,446<br>**TOTAL ASSETS LESS CURRENT LIABILITIES**<br>-<br>167,992<br>**NET ASSETS**<br>-<br>167,992<br>**FUNDS**<br>9<br>Restricted funds<br>**TOTAL FUNDS**|31.7.25<br>Total<br>funds<br>£<br>18,546<br>32,855<br>120,766<br>153,621<br>(4,175)<br>149,446<br>167,992<br>167,992<br>167,992<br>167,992|31.7.24<br>Total<br>funds<br>£<br>11,697<br>-<br>49,962|
|---|---|---|
|||49,962<br>(3,546)|
|||46,416|
|||58,113|
|||58,113|
|||58,113|
|||58,113|



The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: � ���!���� 

............................................. A Young - Trustee 


............................................. J D A Cummins - Trustee 

The notes form part of these financial statements 

Page 12 



����������� �������� �  � �����  � � �  � � ��� ���  � ��� 

**UKRAINE RELIEF AID** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Motor vehicles - 25% on cost 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## **Hire purchase and leasing commitments** 

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. 

## **Pension costs** 

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the  Statement of Financial Activities in the period to which they relate. 

## **2. OTHER TRADING ACTIVITIES** 

|**OTHER TRADING ACTIVITIES**|||
|---|---|---|
||31.7.25|31.7.24|
||£|£|
|Shop income|7,394|4,160|



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continued... 



����������� �������� �  � �����  � � �  � � ��� ���  � ��� 

## **UKRAINE RELIEF AID** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025** 

## **3. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024. 

## **Trustees' expenses** 

During the year Alastair Young, the Chair of the Trustees, was reimbursed for expenses reasonably incurred on behalf of the Charity amounting to £1,594 (2024 - £2,251). 

## **4. STAFF COSTS** 

|Wages and salaries<br>Social security costs<br>Other pension costs<br>The average monthly number of employees during the year was as follows:<br>Charitable activities|31.7.25<br>£<br>46,157<br>2,394<br>1,159<br>49,710<br>31.7.25<br>1|31.7.24<br>£<br>41,188<br>-<br>1,002|
|---|---|---|
|||42,190|
|||31.7.24<br>1|



No employees received emoluments in excess of £60,000. 

All employee time involved in providing either support to the governance of the charity or support services to charitable activities. 

The charity considers its key management personnel comprise the trustees and the Chief Executive Officer. The total employment benefits including employer social security and employer pension contributions of the key management personnel were £49,710 (2024 - £42,190). 

## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** 

|Ukraine<br>Unrestricted<br>Humanitarian<br>fund<br>Relief<br>£<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>-<br>186,253<br>Other trading activities<br>-<br>4,160<br>**Total**<br>-<br>190,413<br>**EXPENDITURE ON**<br>Raising funds<br>-<br>1,757<br>**Charitable activities**<br>Ukraine Relief<br>-<br>175,288<br>Other<br>-<br>1,152<br>**Total**<br>-<br>178,197<br>**NET INCOME**<br>-<br>12,216<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>-<br>45,897|Total<br>funds<br>£<br>186,253<br>4,160|
|---|---|
||190,413|
||1,757<br>175,288<br>1,152|
||178,197|
||12,216<br>45,897|



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����������� �������� �  � �����  � � �  � � ��� ���  � ��� 

## **UKRAINE RELIEF AID** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025** 

## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued** 

||||Ukraine|||
|---|---|---|---|---|---|
|||Unrestricted|Humanitarian|Total||
|||fund|Relief|funds||
|||£|£||£|
||**TOTAL FUNDS CARRIED FORWARD**|-|58,113|58,113||
|**6.**|**TANGIBLE FIXED ASSETS**|||||
|||||Motor||
|||||vehicles||
|||||£||
||**COST**|||||
||At 1 August 2024|||14,775||
||Additions|||19,782||
||Disposals|||(14,775)||
||At 31 July 2025|||19,782||
||**DEPRECIATION**|||||
||At 1 August 2024|||3,078||
||Charge for year|||4,930||
||Eliminated on disposal|||(6,772)||
||At 31 July 2025|||1,236||
||**NET BOOK VALUE**|||||
||At 31 July 2025|||18,546||
||At 31 July 2024|||11,697||
|**7.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
||||31.7.25|31.7.24||
||||£|£||
||Prepayments||32,855|-||
|**8.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
||||31.7.25|31.7.24||
||||£|£||
||Taxation and social security||1,621|741||
||Other creditors||2,554|2,805||
||||4,175|3,546||
|**9.**|**MOVEMENT IN FUNDS**|||||
||||Net|||
||||movement|||
|||At 1.8.24|in funds|At 31.7.25||
|||£|£|£||
||**Restricted funds**|||||
||Ukraine Humanitarian Relief|58,113|109,879|167,992||
||**TOTAL FUNDS**|58,113|109,879|167,992||



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����������� �������� �  � �����  � � �  � � ��� ���  � ��� 

## **UKRAINE RELIEF AID** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025** 

## **9. MOVEMENT IN FUNDS - continued** 

Net movement in funds, included in the above are as follows: 

|r<br>**Restricted funds**<br>Ukraine Humanitarian Relief<br>**TOTAL FUNDS**|Incoming<br>Resources<br>Movement<br>esources<br>expended<br>in funds<br>£<br>£<br>£<br>324,220<br>(214,341)<br>109,879<br>324,220<br>(214,341)<br>109,879|Incoming<br>Resources<br>Movement<br>esources<br>expended<br>in funds<br>£<br>£<br>£<br>324,220<br>(214,341)<br>109,879<br>324,220<br>(214,341)<br>109,879|
|---|---|---|
|||109,879|



## **Comparatives for movement in funds** 

|Net<br>movement<br>At 1.8.23<br>in funds<br>At<br>£<br>£<br>**Restricted funds**<br>Ukraine Humanitarian Relief<br>45,897<br>12,216<br>**TOTAL FUNDS**<br>45,897<br>12,216|31.7.24<br>£<br>58,113|
|---|---|
||58,113|



Comparative net movement in funds, included in the above are as follows: 

|r<br>**Restricted funds**<br>Ukraine Humanitarian Relief<br>**TOTAL FUNDS**|Incoming<br>Resources<br>Movement<br>esources<br>expended<br>in funds<br>£<br>£<br>£<br>190,413<br>(178,197)<br>12,216<br>190,413<br>(178,197)<br>12,216|Incoming<br>Resources<br>Movement<br>esources<br>expended<br>in funds<br>£<br>£<br>£<br>190,413<br>(178,197)<br>12,216<br>190,413<br>(178,197)<br>12,216|
|---|---|---|
|||12,216|



A current year 12 months and prior year 12 months combined position is as follows: 

|**Restricted funds**<br>Ukraine Humanitarian Relief<br>**TOTAL FUNDS**|Net<br>movement<br>At 1.8.23<br>in funds<br>At 31.7.25<br>£<br>£<br>£<br>45,897<br>122,095<br>167,992<br>45,897<br>122,095<br>167,992|Net<br>movement<br>At 1.8.23<br>in funds<br>At 31.7.25<br>£<br>£<br>£<br>45,897<br>122,095<br>167,992<br>45,897<br>122,095<br>167,992|
|---|---|---|
|||167,992|



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

|r<br>**Restricted funds**<br>Ukraine Humanitarian Relief<br>**TOTAL FUNDS**|Incoming<br>Resources<br>Movement<br>esources<br>expended<br>in funds<br>£<br>£<br>£<br>514,633<br>(392,538)<br>122,095<br>514,633<br>(392,538)<br>122,095|Incoming<br>Resources<br>Movement<br>esources<br>expended<br>in funds<br>£<br>£<br>£<br>514,633<br>(392,538)<br>122,095<br>514,633<br>(392,538)<br>122,095|
|---|---|---|
|||122,095|



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����������� �������� �  � �����  � � �  � � ��� ���  � ��� 

## **UKRAINE RELIEF AID** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025** 

## **10. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 July 2025. 

Page 17