Charlty r•glstr4tlon number 1201618 Fnqland and Wale81
HOPE LEBEDYN
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Caladine
Chorlered Certified Accovnlonts

HOPE LEBEDYN
LEGAL AND ADMINISTRATIVE INFORMATION
Trust8••
Mr P Martln
Mrs W Grisham
IAr J Lylè
Mr J Bellett
Mrs S Taylor
MrAlan Charter Ichalrl
(Appointed 28 November 20231
Charlty numbor
1201618
R•gl•t•r•d offle•
14 Horstod Squar•
Uckfield
East Su8WX
TN22 IQG
Ind•p•nd•nt •xAmln•r
John Cal8dlne FCCA CTA FCIE
Caladlne Llrnlted
Ch4ntry House
22 Upperton Road
Eastbourne
EaBt Suss
BN21 1BF
8onk•v•
Uoyd$ Bank PLC
Weslmln61er Hou8•
Sw¥nsea O&c
Epona House
Pheonlx Way
Sw8n8ea
SA7 9HG
W8e Paym8nts Ltd
6th Floor
The T•a Bulldlng
58 Shoredltch Hlgh Streot
London
El 6JJ

HOPE LEBEDYN
CONTENTS
Page
Trnste•8' rèport
Indfrpondent •xamln•V8 report
Statement of flnancbal •c￿V￿le5
ststement of ffinandal po8lJon
statement of cu¥h flow8
Not•$ to the fbn•nelg14tatements
8-13

HOPE LEBEDYN
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The twsteeB PTe88nt thelr annu81 report ond financlal Stslements ftythe year •nd8d 30 Septembor 2024.
The fin8ndal slalèments have been prepared In a¢cordanc8 ￿th the accounllng policles Set out In note 1 to the
finanbial 8tsl$ments and comply wth the charity'5 governing dD(JJmenl, the Charitie5 Act 2011, FRS 102 'The
Financlal Reporting Standard applicable In the UK and Republic of Ireland. and the Chorilies SORP "Accounting
and Reports'ng by Chadlies.. Statement of Re¢ommen¢J•d Pracilce applicable to th8ritse5 preparing their accounts in
accordance ￿th the Financial Reportlng Standard appllcable in the UK and Republlc of Ireland IFRS 1021"
ObJectlv•8 •nd •ctlvltle•
The focus of tha charfty is to further suc* charitablo purposes for the public benefil In Labédyn and elsewhere in
Ukraine that comprise..
. the advancement of the Chr15b8n lalth by supportlng the outreach and MIS￿On of Sumy Spiritual Revlval Mi581on',
the relief of th08e in noed by ￿¥S0n ol youth. age, iU-he811h, dl8&bllty fin9ncial hardshp or other soclal or
economlc disadv8nt898.
Hope Lebe*n 18 8 gr8nt maklng char(ty to $upport Chrlstlan mln18try In malnly Ihe Sury r¢glon of Ukraine. The
Ex¢¢ulive Director meets weekty on $¢¢urè vid80 connection lo diBcu66 and asiess Ihe needs that are known and
to hove report3 on how activ￿￿8 have b8en achleved. Photographs are Sènt so that a weekly prayer update sho•t
can be sent to loyal prayer supporter8 01 the woth so all donorn and prayer partners can see how fund4 8r¢ belng
used and lo molivale them lo pray.
Hl¥tory
Lebedyn 18 a 8mall Tural town wllhln th• r•glon of Sumy, Ukralne. The word 'L•bed' translates ai Swan. Lo￿1
hl8tory says that TthaikDvsky wrote Swan Lake inspired by the be8uty ol the Ioc81 reglon al thal Ilm8. Sadty, much
has changed and the town h8s now b8en left forgotten. Wlh a pre-war populatlon ol around 28,500, unèmployment
was a Staggering 85Va. Llght came in the fom of Sergey Qvchorenko18 local paslorl and hlj $m811 cOngrega￿On
who, ￿th v•ry Ilttle re80urces, wanted to start 8 chyrth btlnglng pracllcal care and the love of J88U8 to a lown that
so de$pèratety needed God. Hope Lebedyn wa5 bom In 1999 al a meellng with ICC Mlsllons founder Peter Martln
And Pastor Sergey oyth8￿nkO, at whkh the great need8 01 the people were revealed. Around Chrf8trna6 1999 ald
trucks sel oll lo brlng Immediatè r&li8f and fund5 were sent lo purchase 8n old kindergarten 8chool as a ml$slon
cenlre - Bnd 80 ICC Mis8ion8 was born to bring 8UPPOrt to the mlsslon eentre that 18 owned and wn as a charlty by
the ind8pendgnt learn In Lebodyn, Sumy. In 2009, wh&n ICC marged with Sprlng Harvest lo become Essential
Chri¥lian, th¢ name changed to EC ml¥slon8. In 2021 the EssenUal Chrl8tl8n Board beaan to con81der the be8t
structure to malntaln the work Into the future And the foll￿n9 year work began on sethng vp a new Tru81 with 11$
own trustees. This incorporated 8 name ¢hAnge to'Hope Lebetfyn"
D¢Jrlng recent yaars the work hAd grown slgnificanify wlh 2 bulldings In operation and the leBm reachlng people
Ihroughout the Sumy ￿gIon. In February 2022 the full-sc81e Inv381on of Russia inlo Ukrainè happened brlnging
dev8$tslion to the area. Whal was already the poor85t region In Ukralne had lo cope with deeper poverty and the
Impact and uncertainty of war. The team was enlarged to help reach people and lo share the gospel message evèn
wldar. In January 2023. Hope Lebedyn bècame an Independent Charity, with a fo¢us solaly on the work in Ukr8in&.
The work sUppo￿.n9 the mi5slon centre Carried on un¢Jer the umbrell8 of Essentl81 Christian while everythlng wa8
put Into place to run efflelèntly Including opening bank accwnls. Ess8n1681 Christian a150 wanted lo ¢n$urè that It
gave good ¥lrong guidance for the sel up for excellent charity uovemance. It stsrted to be fulty Independenuy
operallon81 from Seplember 9￿ 2023, iowards th8 ènd of the financial year.
Today the Mission Directorls Pastor Bohdan Tlmchlshyn and he has 8 team of 8 others pluB many volunteers lo
execute the rninlstry- The war has plunged local famllies into extrerne poverty, increased crime rates and put fvrther
strain on the Ioc81 infrastructure. There is unprecedented demand for ald and support in Leb8dyn and the Sumy
region. The mis8ion ol Hope Lebedyn Is lo provide support lo lh6 local church in delivering not onty essential aid.
but the lile changing Gospel of Jesus. The chuich and mlsslon centre with ai its advrtlès have become a beacon of
Ilght and hope for those who Ilve in the 8r88. Many lives have been transformed through the aid and the life-se￿n9
power of the Gospel. The light of Christ shines in the darke3t of places.
Public benefit
The trustees have paid du8 r8gard to guidan￿ issued by Ihe Charity Commission in deciding wh81 actlvltles the
charity should undertake.

HOPE LEBEDYN
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Grant m8klng poIIcy
All grants over $2.000 need to be gpproved by 2 OT more Iru8lees gnd any ov8r $10.000 need full board approval.
All payments require dual slgnature from either the treasurer and one other trustee. Recelpi Jnd reports of grants
glven are kepl on file wlth photographic evidence where 8ppropriate.
Achl•vements •nd perfornlance
Swnificant activities and 8chi8vement$ 098inst objectives
Thls finpncial y•8r period Is the first full financial year 8ftar Independence from E8senll81 Chrlslign.
Donatlons giew slightty this year lo £153,936 with grants given totalling £105,7C4J. More had been planned to gend
for the opening of Ihe new blble colleue within Ihe centre bul due to the Invaslon In the nelghbourlng Kuisk reglon In
August, the September openlng had to be postponed.
The Sumy Ravlval Centre through th1% past y•ar ha$ achleved much work e$p¢¢lally wth Ihe POOT, eldety.
vulnerabla. chlldren, youlh and needy becaus• of the war. Every act￿lty 18 done ￿th the Chr49li8n me88age belng
explalned or 8 Blble or Chd8tl8n literatur8 belng gSven. Everylhlng 18 I￿elY given to ensure that 811 puillc ar•
bonefltted. They have Bupport•d oth•f churche& and Smal mlnl?Ide8. orph8nage8 and schools Ihroughout the
region. Other hiBhllghls oré..
Weekty church se￿Ice6 held In dtfflcull drcum8tance8.
A chIld￿n,3 dub every Saturday whlch Is open to all, produclng fun gfjmes and cTaft$ and wlh In¢•rac¥on
around the 8lble.
Th6 bakory ha8 been a portlcular hbghllghl d18tributlng over 10,000 104vè#, vAth 8 hope to bake Jround
20,000 loaves thls nexl year- war p¢milttlng. Many have corne lo f8tth through thls mln151ry.
26 people In Ihe pupp•l Ih•alre minlstry, Yllh 3 lepm8 producln9 50 shows la61 year In camp8. schools
and orphanage8.
Weekty Youth work and Chlldren'8 dubÈ- nurnber8 vary dve to 8lrenB or wh¢thar famllleB have fled. 21%50
young peO￿e atiend every we&k provlding one of the only youlh club$ In the county.
E6tab118hmenl of a Blbl• college programrne bul awabtong It$ Start due lo the ongoing wor.
Chrt$ll•n teen group8 flourfshed wtth 2 homa groups of young people seeking to $ludy to get to know more
about God.
Approximatsly 20 tons of ?id h•vo blen dlstrfbuted.
A Bewlng minlsty that makes bedding lo give to ￿￿9￿¢s, g local orphanage or th¢ local hosprtgt.
Regular vl8bt8 to care homes and pl8¢¥$ for Iho dlsabled to give help, tsklng ald, b8ddlng, incontsnenctr
pads and fresh bread from the bakery.
Regular ￿l$it5 lo the h95Pital to be with the children waiting for operations or have been abandoned,
and donjtlng beddlng for those that cannot 18ké thèir own Into hospital.
7 weeks of camps and many other 8pedAI events reaching hundr•d8 ol familles and 800 children at
hristmas.
Support fof a P8$1or of a church in Sarnotoivka who Ilvas and works in extTeme ¢ondition$ near to the
Russian border.
1,000's ol Bibles and Christian lrterature distributed. especlally the Jesus Story book Bitlè vA)ich Ihe
children rèally onjoy.
Support to purchase a new mlnibuÈ fciwth done out in the communrty

HOPE LEBEDYN
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
Pur¢h4sed 8 replacement piano forthe musl¢ work
A solar powered generator lo help keep the offlce runnlng whllst power oul8g86 are In place.
Grant810 8UPPOrt up to 9 team members doing the work there.
Much ol the work that hos been done has been life changlng and creoted a lifeline lor many. The WO￿ the team al
Ihe Sumy Misslon Centre and those Ihtry partnèr wlth Is exceptional glven the challengino sbtuation they are
operating and livlng under.
W88kty updates of all activltfjes ar• available lo vlew ￿th picture8 on the Hop• Labedyn website
F5nanci•l r•vlow
The charty's onty source of Incom& 1$ Irom donatlons.
The Board are gr•leful to every trust and individual donor, be Ihey one off gifts, or regular monthty donalon8. who
gave to 118 dlledly In tha flnancl81 year.
The Board wulaty conslder8 the charfty's Athvlt1•8 In Ilne wmh Its Income and •xplore8 new avenueB for larg•
grant lund8 each yeaT lo bolBI?r up Its règular don8lon baBe.
Re8eThes policy
The charlty's practlc8 15 lo hold In re8•rv8 at L888t 8ufflcAenl to cov•r thra• months of usual outgoing8 Jnd fvlur
planned expenditure.
At 30 Sèptèmbar 2024, the ch8rfty had TeseThei of £353.803. of whlch £11.000 w8a rnstrtcted. Of unre8trtcted
lund8, £85.000 Is currentty held bBck lor post war repalrs lo the rool of the Sumy Revlval Centre damaged al th•
baginnlng of the conflicL £42,000 foi Ihg B￿le College to start, leaving £215,803 on General fund8.
M6jor risks
Th¢ Tru81888 belleve they are aw¥ro of tha mglor risks to whlch the tharty IJ exposed and th8t contro18 are In ploC•
to mlligate them. A Risk Regi¥ler 1$ btlng croated and the Trustees alm lor robust management oveT¥lght. The
Trustees consider the prfntyp81 rtsks and uncertainties lacing the tharlty, and the plan8 and slTategie3 for m8naglng
thes8 r15k5, to be..
Th* war bgthen Ukralne and Rus8ia and Ihot th8 Sumy Revival Mi88ion Centr• can contknue rt8 actlvltles.
Woth has been done to h)ok al how the mlni8try can contlnue In times of confllct gettlng doser. This li
monllored every rnonlh by thg Executive Director. The trust ¢on glve grants to others operating ￿￿th the
same rnlsBlon Bnd mlnl¥try prlnclples enabllng the tru¥l lo conllnu8 Its 8UPPOrt of the church In thls n•edy
area.
The Sumy Revival Mission Centre Is compliant lo ony natlonal laws surroundlng act￿ltieS wfth children ond
vulnèrablè adurts. Tralning 18 given annually lo all volunteers and team by tho Mi$$ion Dlredor in Sumy.
8tructur•. governance and managemont
Hope Lebedyn Is 8 ChArftable Incorporated Org8ni88tlon ICIOI whlch was reglstered on 17 Jonuary 2023 (charity
registration numbor.. 12018181.
Thg trustees who served during the year and up to the date of svjnalure of th? ffinanclal ststements were-.
Mr P Martin
Mrs W Grisham
Mi J Lyle
Mr J Bellett
Mrs S Taylor
MrAlan Charter (Chairl
IAppThnted 28 November 20231

HOPE LEBEDYN
TRUSTEES, REPORT (CONTINUED
FOR THE YEAR ENDED 30 SEPTEMBER 2024
RecfUitm8nt and appoinlm8nt ortrust8ès
The art curnentty 6 trustees of Hope Lebedyn. The Chalr role ha¥ now been iransferred frorn Peter Marfn lo Aan
Charter givlng more robust goveman¢e to the charlty and allowing Peter as Execubve Director more time to run the
ministry on a day-Io-d8y basis. Twslees art kept appraised ol change5 to c*iarity goveman¢e with regular
attendance to Charity cornm185lon and olh•r traSnlng inStlatives. This included a residentlal time away to look at a
90vemance areas with Macllellan learning community programme. This h88 helped shape decisions and policies.
For the future all new trustees wlll go through a process of interview, read the CIO goveming document and any
rinanclal reports and accounts as well as belng dlrected to the Current charity comrni8sion publlcatlon6 Yor new
Iru51ees. Th•y wlll also attend up to S inJ8lee rneeting5 to be In ottendanc& wth no voting rights so as lo establish
8Uitabllty. Other meetings will be pro¥Sded W reque8ted to estsblish 8Uitability.
None of the Iru81ees has 8ny ￿n￿ri￿Al Int•re8t in the company. All of the tru8tee¥ are members ofthe company and
guarantee to contrfbut• t1 In the event of a ￿ndIng up.
OrganisJllon81 $lruclurg
The Trustee8 carry the legal and finandal responslbllty for the ¢h8rlty and a&t8bllsh the vSslon and mlsslon %thlle
ffloniloring il¥ acti￿11¢$ and pollcies. The Board rneels 4 limes over th• y•8r. In additson, there IJ a Flnance
Commlltee vJhi¢h also meets 4 tlmes o year P￿0T lo •ny board mèetlng. It h8s 4 mernbers which Indudes th¢
Executlve Dlrector, Treasurer, a board fflember and an IndèpèntJent person trained in finance Its h*lp brlng detailed
•crutiny to the accounts.
The truslee8 give deleg8l¢d outhority for the day-today running of the Iw$l lo the Executive Dlrector under contract.
The Exe¢ullvè Dlrèctor Is respon6lble for all operallonal matt¥r$ In¢ludlng fundralslng. day-Io-d8y tln8nc•,
mmunicatlons both with donors, partners and within the Ukr8ine. The Charlty seeks to give grants to project8 that
leke plac• wbthin the work of Sumy Revlvlll MlsJlon Contra and through th18 reglon of Ukraine as f•qulr•d.
There 16 a Ilnk wmh E188nilal ChrI8￿an through Joe Bellett, who IÈ a trustee of Hop& Lebedyn and Chlef Operallon
Officer ol E3$enll81 chrI8￿￿n. Accordingly, he doe8 not lake part In dedslons about the servlce agreement ￿th
ES￿nI￿al Chr18tlan
Th6 trus1￿8, report Wa8 approved ty Ihe Board of Trustees.
MrAlan Charter (Chalrl
Ch•lman
14th Juty 2025

HOPE LEBEDYN
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HOPE LEBEDYN
I rèport to the trustees on my examlnatbon of the flnanclal stslements of Hope Lebedyn lthe charty) for th8 y•ar
•nded 30 September 2024.
Resp0n8lbllltl￿ and baBl• of report
A8 the trusl6e$ of th¥ charity you are responslble for the preparation of the financial statement8 in accordance wf(h
the requirements of the Charities Act 2011.
I r&port in respect of my eyamin8lion of the chadty'$ Ilnancial statements carried out under 5ectlon 145 of the
Charities Act 2011. In carying out my eXamIna￿on I hgve followed ihe Directions glven by the Charty Commisslon
undef Section 14515llbl of Ihe CharlllosA¢l 2011.
Indopondent èxam1￿￿• *tat•m•nt
Your attention 18 drawn to the fact th81 the chadty has prepared Ihe financial slal8ments In a¢cordance wlh the
relevant verBion ol the Stslement of Recornmended Practice aPP￿C8t1e to chJTftJg5 preparfng thelr flnanclal
staternent8 In 8c¢orilanc• Mth the Flnand81 Reportlng Standard applirabl8 In tho UK and R8publSc of Ireland IFRS
1021 In pr¢f¢wn¢¢ to th• Accountlng and Reporting by Charilles.. Sl8t8ment of Recommended Practlce Issued on 1
April 200S which Is referred to in the extant regulallons but has now been vlthdrawn. l undersland Ihal th1$ has
b&6n done in order for the financial ststem8nls to provide 8 true and fair vlew 8ccordance ￿th UK Generalty
Accepted Accounlng Practlce.
I have completed my exomlnatlon. I conflmi that no matter8 hava comè to my attentlon In connecilon ￿th the
examination glvlng mo cau$e to belleve Ihat In any material respe¢t'.
accountlng records wero not kept In respect ol the charity as requirtrd by $•ction 130 of the Charitles Act 2011.
the flnando18tstemeni6 do not accord with those ro¢ords', or
the financl818t8temonts do not comply wlth the appllcable requlrom¢nl8 ¢oncemlng the forrn and content of
flnanclal st8tements sel out In the Charityes (Accounts ond Reportsl Regulation8 2008 other th•n any
r•qLsirement that the flnanclal Btatemenl8 glve 8 Iwe and l•lr vlew, whlch 18 not a rnatter consklered a6 part of
an independent examination.
I have no concems and have coma across no other matters in connection with Ihe exarnSn8tSon to which attention
8*ould be dr8wn In thls r•port In order to enable 8 proper understanding of th• Ilnanclal staternents to be reached.
John CalAdlne FCCA CTA FCIE
Caladine Lirniled
Chantry House
22 Upperton Road
Eastboume
E881 Sussèx
BN21 IBF
Dale.. ...￿...￿..

HOPE LEBEDYN
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR ThIE YEAR ENDED 30 SEPTEMBER 2024
Unr••trlct•d Re¥trfct•d
lund$
fund•
2024
2024
Totsl Llnr8strlct•d Reotrtctod
fund¥
lund*
2023
2023
Total
2024
2023
Nots•
Income from:
Donations and legocies
Investrnents
130,762
8,01S
23.174
153.938
6,016
334,333
24.998
359,331
Total In¢om•
138,777
23,174
159,951
334,333
24,998
359.331
Exp•ndlturn on:
Ch8rit8bla actlvROe$
99,308
35,202
134,510
28,969
2,000
30.969
Total •xp•ndltur•
99,308
35,202
134,510
28,969
2,000
30,969
Not In¢om•ll•xp•ndltur•l
37,489
112,0281
25.441
305,364
22,996
328,362
TrAnshrs b•fv4een
funds
11
1301
30
N•t mov•ment In
fund•
37,439
111,9981
2S.441
305,384
22,998
328,362
R•¢on¢lll•tlon of lund•:
Fund balances al 1 Octobor
2023
305.384
22,998
328,382
Fund bal*nc•g ot 30
Sèpt•mb•r 2024
342,803
11,000
353,803
305,364
22,998
328.362
The slatem•nt of fln8ndal 8Ctlvitles Indud8B all gain8 and Ios888 recognlsed In the year. ￿1 in1￿me and •xpondllur•
dorlve from continuing athiues.

HOPE LEBEDYN
STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024
2024
2023
Currnnt assets
Trade and other Tecefi¥8bleg
C•$h at bank and in hand
2,234
355,369
340.607
357.603
13,8001
340,607
112.2451
Curr•nt Il¥bllld••
10
N•t ¢urr•nt aM•ts
353.803
328,382
The fund• of th• chartty
Restrlcted Income funds
Vnrestrlcted fund8
11
12
11,000
342.803
22,898
30S.364
353,803
328,382
1410712025
Tho fln•nclal 8tatemenlJ were approved by the tru$lee$ on ...
Mr Alan Chart•r ICh8lrl
Chalrni•n
Mr P Mgitin
Tiu•t••

HOPE LEBEDYN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accountlng poli¢l•
Hope Lebedyn Is a ch&rltable incorporated organi8atlon.
1.1 Accountlng conv•ntlon
The financlal stslements have been prepared under the Ch8Yitses Act 2011, and In ac¢ordance wlih the
Charities Statement of Recommended Pracuce ICharNlès SORP IFRS 10211, and Financial Reporting
Standard 102 IFRS 1021.
The flnanclal statements have departèd from tha CharitJe5 (Accounts and Reports) Regulalbns 2008 only lo
the extent requlred to provlde a Iwe and f8lf view. Thls dep8rture ho$ Involved following th8 Statement of
R8￿MManded Practlce for charflles applylng FRS 102 rather than the ver8ion of the Statement of
R•¢omm8nded Practlctr whlch 18 r•ferred to in the Regulpllon$ but which has 81nce betn wlthdfgwn.
The finanrjal 8taltrm¢nt8 8re prepared in sterfing, rounded to the nearest £. The charity Is a Publ1¢ Benofft
Entity as defined by FRS 102. AB8ets 8nd Ilabllltles are Inbtlalty recognlsed at hlstorical co61 or Iransactlon
value unl•ss Ststed In the relevant a¢¢ounting pollry.
Tho flnandal 818tsmentB hove b•an prapared under th• hlstodcal eost convention. The prindpal accovnting
pollcies adopted Bre set out below.
1.2 Golng con¢•m
At th8 time ol approving the finon¢ial statements, the Iruslees have a re030nable exp•ctaUon that the chartty
has adequate reÈource$ to contlnu8 In operallonal ¢xi6tence for the foreseoabl• futur8. Thu6 Ihe trustees
conllnuo lo adopt the going concern basls of u¢¢ountlng In Preparing the flnonclal ststementS.
Gener81 fijnd are unrostrlcted lund8 which are 8vailable for uie at the discretion of the Tru8tees In further8nce
of the gener41 obj•cllve8 of the Charlty ond wffilch have not been desbgnalod for other purpo88B.
Restrlcted lund8 are fund$ which are to be u¥ed In accordance wth Ihe 8p•dflc restrlctlon8 imp06ed ty
donors or whlch have been raised by the Chamty for particular purposes. The cosls of r8islng and
admlni¥lerSng wch fund5 are charged agbln$l the speclfic fund. The •lm and use of each re5trfcted fund Is $¢t
out In thè notes to the flnandal 8talemenl$.
1.3 Income
Income Is recognised when the charbty Is legalty enlttled to li after ary perlormJnce condlllon8 have been met,
ihe amounts can bo mèasured reli8bty. and It18 probable that income wll be recelved.
IA Expendlture
All expenditure Is recogni5ed as 50011 83 8 11obllty 19 consldered PTob8bl•. gnd has been cla8sffi8¢1 undor
h&8dlnq$ th8t aggregate ail ￿$19 relal$d lo Ihe category.
Expendlture on charitablo 8etivltles is Incurred on direclly und¢rtaklng the actiwtie$ whSch lurtheT the Charity's
objectives, as well 35 any assoaated support C08ts.
1.5 Cash and cash •quS¥alents
Cash at bank and in hand includes ca$h and short-temi highty liquid investrnent5 Wrt a short maturlty of Ihree
mDllths or less from the dale ol #¢qulsttlon or opening of the d8P081t or slmllar accounL
1.6 Flnanclal in•trurnents
The charity only h85 finan￿81 assets and financial 118bllrties of a klnd that qualfy 88 baslc financoal
Instruments. Basic finAncial Instruments are initially recognised at trans8Ctiw value and subsequently
measured al their 58tdement value.

HOPE LEBEDYN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accountlng pollcl•s IContInu￿)
1.7 Credltors and provislonj
Cr8ditors and provisions ore recogn18td when the tharty has a present obllgatlon 8￿51n0 from a past event
that wlll probably result in the transfer of ftjnds to a thlrd party and the amount du8 to settle the obligation cJn
be measurad or e8timaled r•Uabty. Creditors are recKJgnised at their settlement amounl.
1.8 For•lgn •xchange
Tran53dons In currende8 Other than pounds st•rtlng are ￿clyde￿ at the rete$ tsf •xch&nge Prevailing at the
dale5 01 the transaction8. Al each reporting end dgle, monetsry assets and Ilabllilles that are denorninaled in
fof8lgn CUTfenci8s are retranslBted at the rates pr8valling on Ihe repor16ng end dats. Gains and IOBSOS arlslng
on tronslation in the perto¢J are Includèd in profft or IoB8.
crftlcal •c¢outhtlng ••tlm•t•g •nd Judgem•nts
Th•r• w•r8 no 8lgnlficant eitirnale$ and ludg•mants made by the Charty.
In¢om• from Snve•tm*nt•
Unrn•trlcted Unr•strfcted
fund•
fund¥
2024
2023
Inlor¢$l r•¢dvable
6,015

HOPE LEBEDYN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
expendltur• on charltable acilvltles
charflabl•
activitie•
charltsble
activlties
2024
2023
Dlr•et co•ts
Management chgrge
Consultancy
Bank charges
Forelgn exthang•108$
Insurance
Travel ¢osts
Subscriptions
MIS￿11•nO0US •xpenBe4
8,103
2,00
43
803
24.000
493
117
140
922
125
319
27.010
10,949
Grant fundlng of act￿111¢6 (Bee note 51
105.700
17,880
Sh•r• of •upport and gov•manc• co•t• l•M not• 61
Govemance
1.800
2.180
134,510
30,969
An•ly¥l• by fund
Unrestrfcted funds- general
Regtrict•d funds
99,308
35,202
28,969
2,OCWJ
134,510
30,969
Gr•nts p￿#bI•
ch•rtt•bl•
acllvltlo8
2024
charltsble
act1￿1188
2023
Grants to Instl(utlons'.
Sumy Revival Centro, UkJalne.
105.700
17,860
10-

HOPE LEBEDYN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Support co•t• allocated to 4ctlvllles
¢harltabl•
actlvltle*
2024
Tot•1
2023
Goveman
2,180
2024
2023
Gov•m•n¢e ¢omprl••:
Independent •xamlnatlon fee8
AccKJuntanc
800
1.200
1,200
1,800
2,180
Tru•tM•
Durfng thè pertod. P Martln. was pald £24.000 for h18 consultancy se￿¢88 rals8d througtt a restrfcted lund.
Thls 18 pomiitted by the consliluts'on. No Other trustees received any r¢munar8tlon or other beneflt8.
No tru&tee8 ￿rtr r•lmburn•d axpenses In the period.
T•utlon
The tharlty Is axempt f¥om taxatlon on Ils actlvlll88 becauBe In the oplnbn of the trusiee5 411 Incom• 18
applled for charttsble purpo8trS.
Trad• and oth•r rec•lv•bl
2024
2Q23
Amount• l•lllng du• wlthln on• y•ar.
Other dobtor8 IGIftAdl
PrepaymenlB and ec¢mad Income
1,815
419
419
10 Current Il•bllllk•
2024
2023
Trade payables
Accnjals and deferr¥d Income
2,000
1.800
10,085
2,160
3.800
12.245
11

HOPE LEBEDYN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
11 Regtrlcted fund•
At l October
2023
Incomlng
resourc
R￿OUr¢￿￿
exp•nded
Tr•n8f•r8
At30
Sept•mbor
2014
Con8uttancy appeal
ch￿stmaS appeal
Trav81 costs
22.800
198
12,200
10,409
585
124,0001
110,8371
15651
11.000
30
22,998
23.174
135,2021
30
11,000
Pr•vlou• Perlod:
At 1 October
2022
Incomlng
our¢
R••ourc••
•xp•nd•d
Trnn•f•rn
At30
Sopternber
2023
Con8ull8n¢y 8ppeal
Chrfstm88 8pp•al
24,BC¥J
(2,0001
22,8tsJ
24,998
12,0001
22.998
Con•ultsncy app•al fund: The Chlef Execullve h•$ r418ed p•rsono1 Support for hls consullancy thBrg• lo
tho Ch8rity.
Chrl•tma• •pp••l fund.. An appe81 w88 made to cover the co81¥ of vl$ltiny orphanag•¥. $chool$ and
hosp+la15 wtth g1ft8 for chlldron.
Trn¥￿ Co•ts'. A fvnd to met the travel costs of tru8teeB att8ndlng a govarnance course.
12 Unr••trlct•d lund•
At 1 October
2023
Ineomlng
resourc
Re•ource8
expend•d
Tran¥f•r•
At30
S•pt•mb•r
2024
Sumy Revival Centrè
Blble College
General lund8
85,￿0
10,000
210,384
85,000
42,000
215,803
32,CQO
{32,0301
1￿,777
199,3081
305.364
138,777
199,3081
1301
342.803
12-

HOPE LEBEDYN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
12 Unr•strlct•d fund8 IContlnu•dl
Previou• P•vlod:
At 1 October
2022
Incornlng
re•ourc•s
R•sDur¢
•xp•nd•d
Tran8lern
At30
Sep1•m￿r
2023
Sumy Revival Contr•
Blble College
General lund8
85,t>JO
10,000
23g,333
85,000
10,000
210,384
128.9691
334.333
128,9691
305,384
The monoy put a81d8 to Sumy Revlval Centre and the èlblo Coll•98 can be allocated for other purposes In th•
Se of •merganry needs.
13 Analy•l• of not a••ots b•tw••n lund•
Unmtrlcted
fvnd•
2024
Ro•trl¢t•d
lund•
2024
Tot•1
2024
At 30 8•pt•mb•r 2024:
Cvrrenl a83el811118billll&sl
342,803
11,000
353,803
342,803
11,000
353,803
Unr••trlct•d
lund•
2023
R￿trfctsd
fund•
Z023
Total
2023
At 30 Septsmber 2023:
Current a88etsllllabi1f(￿JI
305,364
22,998
328,382
22,998
326,362
14 Related p•rty tr•n•o¢tlon6
There were no dlsdosable related party tran$gfthons dudng the year12023- none).
13-