Chaty reglstratlon nurnr 1201618 IEngland and Wal0#1 HOPE LEBEDYN ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Caladine Chorlered Certified Accountonls
HOPE LEBEDYN LEGALAND ADMINISTRATIVE INFORMATION Trusto•• Mr P Marbn Mrs WGrfsham Mr J Lyle Mr J Bell8tt Mr8 S Tayhjr MrAJgn Charter IChglr> Charlty numb•r 1201818 R•gl•t•r•d offl 14 Hor8ted Square Uckfield East Su55OX TN22 1QG Ind•p•nd•nt •MIn•l John Caladints FCCA CTA FCIE Caladlne Llmited Chantry House 22 Upperton Road Eastboufne E061 Su5X BN21 1BF 8•nk•rB Lbyd8 Bank PLC WeBlmSnster Hou88 Swansea 0$¢ Epona PIou88 Pheonix Swans•8 SA7 9HG 89 Payments Ltd 6th Floor The Te8 Bulldlng S6 Shor•dlt¢h Hlgh Street London E16JJ
HOPE LEBEDYN CONTENTS Pag• Trustees, report Indewnd•nl ex8mlne¢8 report Stslfjm8nt of fin*nclal actl¥lll•8 SIBt•menl of financlal p08rtion Notes 10 tho flnBncSal 81al•m•nts 10-15
HOPE LEBEDYN TRUSTEES, REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 The trusteos prn88nl their annual report and )Inanci81 statements lor the yoor ontjed 30 September 2025. The financkql slaltsmènls have been prepared in accordance with the aCnting policies Sel out in note 1 to the fingnclal ststements and compty wilh thè charity's governlng document, thg Charities Act 2011, FRS 102 "The Financial Reporting Standard applicablè in thè UK and Republic ol Ireland. and tha Charill&s SORP "Accounting and Reporting by Chariti&s.' Ststamenl ol R8MMended PractSce applicable to charities prepBdn9 thelr accounts Sn acxordance Mth the Finanaal ReFX)rtiNJ Standard applicable in the UK and Republic of Ireland IFRS 1021.. Oblectlvej and actlvltl•B The locus of the charlty Is to furth8r such chatitable pury)08è8 for the public b8nofil In Lebgdyn 8nd elsewhere In Ukraine that comprise.. the advancernent of the Christlan faith by supporung the oulr&8ch and mlsslon of Sumy Splrftual ReVal Mi$$ion'. the relief of those in need by reason of youth. age, illtheallh, dlsablllty finanfial hardship or olhef 8ocial or econoTrl¢ d189dv8tttsge. Hope Lebedyn a grant maklng chorty lo support Chrisllan mlnistry In mainly the Sumy regk)n of Ukr&ine, The Executive Director m8ets weekly on 88curo vldeo conn¢c¢lon ¢0 dls1)J85 and assess the needs that are known and lo hav¢ report8 on how 8ctlvtties have been achieved. Photogf8phs Arè 88nl 80 th81 a weekty prayer update sheet can be sent lo loy81 prayer supporters of the work so all donors and prayer partner3 se? how lund8 are b8lng used and lo molv8te them lo pray. Hhtory Lebedyn Is a Small rural town ¥thIn Ihe reglon of Sumy, Ukr8In•. Th& word 'Lebed' translate8 a8 Swan. Locgl history ws that Tch8ikov8ky wrote Swan Lak8. Inspired by the beaiity nf lh& Ioc81 re0 al that lime. Sadly, much ha8 changed and thè town h8$ now been left forgotten. Wlth e pre-war populallon ol arountj 28,500, unemployrnenl was a staggering 85%. Llght coma in th• lorm of Sergey Ovcharènko la local pa8torl and hls small congregallon. who, wllh very few re80urceB, wgnted to start g church bngIng praetical Care and the love ol Jesu3 to a town that 80 de8per8lely needed God. Hope Lebedyn wa6 born In 1999 at a mgetlng wllh ICC MI8Blons foundef Peter Martln and P8stOf Sèrgey Ov¢haTtrnko, at which the great need8 of the people were revegloa. Aroun¢J Christmas 1999 ald trucks set off to brin9 Imm¥i1iale relief. and lunds wore Sent lo purchase an old klnd¢fgart¢n school 88 a ml8Bion centre- and so ICC MIs8lons was bom lo bring $upport to Iho mi88ion centre that Is owned and run as 8 ¢h8rity by the indepèndent team In Leb8dyn, Sumy. In 2009, whgn ICC Thrged wlth Sprtng Harv881 to become E8senll?I Chdsll8n, Ihe name changed to EC missions. In 2021 the E8$gnli81 Chd$llan Bo8rd beg8n to conslder the best $trudure lo mglntaln Ih& woth into thè fubjre and the followlng year work began on 88ttlng up a new TnJ81 wtth own trustees. This in¢orporgl¢d a ngme ehange to"Hope Lebetyn.. Ouring recent years the work has grown slgnfflc8ntly w4th 2 bvlhling8 In operation and the learn reachlng paopla throughout the Sumy reglon. In February 2022, the full-scale Invaslon of Russia Into Ukraine happened. bringing devastation to the 8r&8. 1th81 was already the pooresl reglon in Ukraine had lo cope 1h deeper poverty and the Impad and unrtAInty ofwar. Th8 tèam w8s ènlarged to help reach people and to shgre th• go#pel message even rnore widety. In January 2023, Hope Lebedyn becam8 an independent Charfty. wlh a focus solety on the work In Ukralne, The work supporting the mission centre carried on undeT the umbrella ol Essential Christlan, whll8 8V8rything WAS pul into place to run efficienuy Includlng openlng bank accounts. Essential Christian also wanted to ensure that It oav• good. 3trong guid8nce lor the sel up for excellent charfty govomanc¢, 11 started lo be lully Independendy operalonal from S8Pt8mb8r 9th 2023, Iow8rd8 tho ènd of the financlal yeor. Today tho Miss)n Dirèctor 18 Pastor Bohdan Timchishyn an(J he has 8 te8m of 8 others plus many volunteers to •xecut• th• rnini¥lry. Pa¥lor Sergey Ovcharenko, who founded the church. had been looking lo lake a slep back with the view to rerement follovlng some heallh Issue8. As a result, 8 new Pastor would be sought to join the team and help Pastor Bohdan wlth the anormty ofth8 work. Over the past year, th? war ho5 driven local lamilies deeper into POV8ty. increased crimè, and placed futher strain on infrastructure. Intensffd drone attacks have brought addtrd pressure lo the Sumy region, wth proh)ng•d power Cuts leaving people in severe conditions, espeaally during winter. Many working-age r8sident5 have fled, leavlng elderly and vulnerable people isolated in nearby villages, where the team has bèan able lo provide support. As a result, demand lor ald and a$$istsn¢¢ In Lebedyn and across the su region is now unprecadantèd.
HOPE LEBEDYN TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 30 SEPTEMBER 2025 Hopo Labedyn's Milon 15 10 support th• local church in providing both èssèntial aid and the lrfe-changing Gospel of Jesus. Through churth. mission centre, and wider activitie8, 11 has Iorne a beacon of Ilght and hope fof people acros8 the arèa. Many Ilves have been translorm8d through practul support and thè saving power ol the Gosptsl. The light of Christ continue8 to shine in the 08rke$l places. Public benefit The Irusleès have paid due regard to gUan¢0 i88ued ty the Charfty Commi8slon in decldbw wh81 activit8 the charity 8hould undertake. Gr8nt m8kingpollGy All grants over $2.000 need lo be approved by 2 or nY)re truslees and any over $10,0 need full board approval. All paymenls require dual Signaturo from either the treasurer and on8 olher trust•e. Rlpt and report8 01 gfsnls given are kept on file whh phologr8phlc evidence where approprfale. Achlov•mvnts •nd p•rtomianee Significant &cts'viti88 and 8¢hievemonls against objectives Oon8tions grew $Ihty this ye8r lo £154,C60 lof which £40,(KJO wa8 a re8lrlcted don8lon to be u88d ovar 3 ye8r8 10 Cover the UK learn costs) wblh 9ront$ s8nl to Ukralne lotalling £99,431. The war conUnug$ to Ilmll what can be a¢hlev•d. The FAann8d 8lble Cowege ha8 81111 not op•n8d, and wlh the Kylv Th8ologlcal Serninary-our intended portner-now cancelllng many COUfse8 bec8U80 men are belng c811od up lo flght, tt remaln5 unclear how reallsllc h wlll be to launch the PTogramtY. The Sumy Revlval Mlssbn Centre conllnu8d to fo¢u8 on 8UPPOrtlng peopb a¢ro8$ the Sumy reglon, Ineludlftg many vlllages that have largely beèn left wthout assistance. As always. pra¢tlcal help Is provlded alongsldè thè gospel message. ThoUnd$ of Blble$ and copies of John's G08pI have bean distributed wtth donatad o¥J. All Bupport Ss givgn fr8• ol charge to ensure arKss for evoryone. Support wa8 glven to other church ond ¥mall InIstrK8, ofFthanage8, relu989 ntr•s, ho8pttal8 and 8chool$ throughout thè reglon. Other hlghllghts gre.. Weakty churth BeNlce8 Sn dmficull drcum$tance8. Grant& to 8UPPOrt the team through the year. Agrant to purchase new lechnlcal equlpmnl lo ¢n8blo 011 mlnlstrfes to fvnction. A children S dub every Saturday. whlch 18 open to all, produclng fun gam98 and craft8 and wllh Interactlon arn Ihg Bible. A weekty youth dub gin0 a 88fv spac• for young people lo gather to have lun, but al80 hear the Chri8¢lan message of Hope. The bakory ha$ beèn a particular highlight.. Th¥y dlstrlbuted over 15,000 loaves and paslrles. Many conllnue to corne to faith through th18 mlnlstry. TESTIMONY- Sve118n8, is not only 8 lawyer of repule locally in Leb8dyn Out 8lso ks the own8r orth& Ioc81 bakery with her husb8nd. Until the war it had been very successful but as sales tailed off she Tr81is&d that Ilje b8d distnbuted at the Cent must hAVè Attnbutety to this deGline. On& Sund8y morning she visit&d thg church to see for herself wljèt was h8pp8ning intending lo have worf5 to chenge this issue. Al the ené of Ihe service God spokg to herso clearty she came to the ftDnt ond preyed B prayer of repenl8nc8 and told her f&8tifftony. The Consequen of this is th81 she then donat6d enough flour and y8ast for 3 months supply of bad. She was also b8plis8tl lost summer. 26 people In the puppet theatre mini51ry. with 3 t88ms produong 50 shows last year in camps. schools and orphafiag8s. They also entered fv40 tèams Into a national CLrnpetition and ¢gme 2ré and 3rd
HOPE LEBEDYN TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Chri8llan teen groups flOU8h¢ th 2 horne groups of young people seeking tr& Study to 9et lo know more about God. New aid arrived with the help ol Vkrainè Relief Md and tho Chtlstlan Medical A550ciation. All wa8 distributed quickly And efficientty. nollu81 through the centre bul In the many villages and towns vlstted. Th• sewlnu mlnistry conllnues to make bedding lo glve to r&fvge8s, a kjcal orphanage or tha k)cal ho81 and train pfjoplo in how to sew and make dolhes. Regular 611S to care homes and places for th8 dlsabled to give htrlp, tsklng gld. bedding, in¢onllnen¢e pads and Iresh brood from the bakèry conn*. The tearn have wltn&ssed ¢hat more eidèrty people ar• In d85perale need, Regular vl¥lts lo lh8 h08pltal tak$ Pla when allowed, •spaclalty wong wllh abandonod chlldren, bul 8180 taking the medic81 ald and b8ddlng to 801dlers Inlur8d and who have nolhlng. In Ukralne. you mu8t toke in your own bedding and feed your8etf, whlch Is dbfficurt for so many. A ntsw reluge• c8ntre was 851abllsh•d In Lebedyn. Iu81 au038 the road from the MISSI c•ntrn. Before the wbr. 11 wa8 8 college, bul il now hou$6s hundd6 ol inlemally dlsplaced people. This mlnistry has had a $19nlficant Impact. Valenlina, who oversees this work locally for the govemrnent. now Invlt86 people to attend our weekly Bervlces for ald and support. As a resull, many have come lo laith, ¥th several people becoming ChrlBtians rNJst eks. Attendance u8ualty range5 froffl 60 10 150, 8n(J one relIng drew neaty 400 people. IESIIMONY_ Oleg lost hls wme dug to the war and tr8iibl¥iivLI lo Iliis ipluge& cenlrg. H6 could not b8118v8 th& love & compasSn shown, and aftor coming to Ihe service 81 th8 C8ntr6 lor refugees, he be¢anw a Chrisli8n His friend came with him. 8nd ha too became 8 Chrtstsan. M8ny of Ehese people gal moved on to other pl8CeS Wlth fflore pem8n8nl acGomrnodalion, i)ul it is such 8 thrill lo see many findlng hoptr in Jesus through sharing love both prnctlC811yend spinlu811y. 8 ekS of camps and many other 6peclal events. reaching hundreds ol fam11188 and 800 children al Chrtstmas. Thls was an 8mazing athiev•ment. glven that Bome d8y8 th88• had to b8 done In tho bornb 8hetter due to local alr r8ld slrens and drones flylng over. 3 now mlnl confereneeg were h•ld. One for everyon• on how lo CO trauma, Another for youth on h¢)w to bulld healthy rel8tlonshlp6 and the1881 on& for young girt3 lo underslgnd their Identty In the worl and swritualty. 100,8 of food bags were diglrfbuled to those In mosl need. They were laken to lIageS 8nd to People locally known to be 51ruggling lo even put bosic food on thè table. Each bag conlolned enough food lo feed 8 f8mlly of 4 for a week and Induded a John'¥ go8F•I. TESTIMONY- D8shB Is B young woman fnm Lebadyn. Herfalher had killed on Ihe frontline, and the family w9re struggling even lo e81. Shé lived with her mother and grnndp8rents, but Ih8n har grnndlather Was 81$0 called up to fighr and was Bway from home. A f(x)d bag was given lo th9 family, and they began ming to the church and Ggntrn. D8sha gol involvèd in the youth meetings &nd becam8 a Christian. 11 w8S suclj a POu8 momont. A short while 18t9r, her wortd collapsed again when news came that her grandf8lher had also been killecl. The gn8f was immense for this young teenage girt, bul she 184n8d Inlo hernewfound falth 8nd has cop8d so well, growng beatjtifully into a woman of God, Sh8 was baptised in the summeralongside Svgllana end now helps with th8 c&mps 8nd WO with the young8rchildren, sings tn Ihe choir and is a Joy lo hBV8 8round. Thousands of Bibles and Christlan literature have b8en distributed. especially the Jesus Storybook Bible, which the childrèn rèally enjoy.
HOPE LEBEDYN TRUSTEES, REPORT ICQNTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Help and support have been given lo Ihos8 who are struggling with illngss. Th8r• are few doctor5 left in th• region, wilh many seNing in the fronuine hospitals. Illnesses 8re not gettlng diagnosed, and tre8tmont 1$ hard to find, The team helped one famlty wh088 daughter, Sophla. aged just 11, was di8gn05éd wlth stage 4 cancer. Shè onty lived lor a further 6 weeks, bul the team were able to help the famity through thls time. Inv88tment in a solar geneialor has helped keep the office and ¢tre runnlng through the many power cuts. A now vehlde w88 donated for use w6thin the woth by Pa$lor Bohdan. Thls wa8 rNch needed. A 8peclal latIonShIp has developail wlth the thal orphanage run by Lar189 In the region. The ¢hIldr had to move out of Sumy lo a safer town, and the te8m w•r• able to support. The pUpt show goes r•gul8ty, ond ott1 Is regula 6had frorn donatlons given. Now people Irorn the church h9ve started lo help losler chlldren from the orphanago, gIng thern a new starL SchoolB have 88kod fof help, and so the team tske Ir8818. 8 puppet 8how and 8hare3 the Chrlsllan lalth vlth the ¢hlldren. ¢)ftgn glvln9 the Je8u8 Sloryb¢ok Blbla to •very child. In the pr8vlous year, much support was gjven to Pasloi Andrew. who ran the church in Sarnololvka. Through th18 past year, h became Increasingty difflcult for hlm to contlnue ieadlng h18 small (urch. as the town 18 so clo88 lo tha Russlan border. After a whll¢,11 w9$ decided, for his Baf8ty and th81 of hls fanNty. that h• Should stay at the centre. Durlng Ihls time, It became evldent Ihal It Wa8 nol 8Bf• for hlm and h18 fgmlly to retum. The church waB looklng for a new pastor and, aftor much prayèr, Andrew and hi8 wlle greed to lake on thi8 rol8. This means Ihat the small church wlll Con under the guidance of the church Ltrbedyn. P88tor S•rgey was dellghled loo, as il meanl hg could begin the joumey ol stèpping back low8rds rètirement. Pastor Andrew is now fvlly part ol the team, and during Ihls ts"rM 2 of his daughtefs become ChriBtians through the yOLrth wo. In lusl one y&gr, lh& landscgpa of the wort In Lebedyn h88 changgd drnmatlcalty. Grlef18 •vld•nl gverywhore. and funerals havg becom8 a daily occurrence, The l•am In Lebedyn have had lo cop• not only wth consollng olhor8, but also with deoling with thèir own grfef 88 loved oneB pasB away. In many cas¢$, h Is too dangerous for them lo attend funerals. Morguos are fvll, $0 lunerals often take place on th8 same d8y as death. Powor cu16. 8lren8, And th8 sound of planes, mlsslles. and drones have become part of overydgy lrfe. ChIren Ilve in constant fear. and much of tho work al the camps Involves helplng them cop8 th tr8um8. Those under tho 09Q of 10 have never experi8n¢ed rogul8r schoollng, leavlng many Llldr&n sodalty challenged. Children 8ro no longer allowed to pl8y oul$ldg alone because it h88 bècome too d8ng•rous. Some local fièld8 have b••n mlned. causlng deva818tlng Inlurfes to farmers and their famllie8. Inflation h8B also hll hard, wtth prf¢•$ more than doubllng Sn a slngle ygar. Thls Is th8 level of neod belng lacad and Is Ilkely lo worsèn b8fora It improves. The team, the ¢hur¢h, the volunteers and all those connected wlih the work continue to do an incredible lob In Sharing GfyJ'$ love both physlcally and 8plrllually and In maklng a genuine diffèr8nce throughout the communty. Thè work ha5 beco a lifeline for 90 m¥ry. The IIu8tees would Ilk• to publlcty thank all Iho8e who ha $upported and generousty donat lo HO Lebedyn through Ihl$ pagt flnandgl year, en8bng the tr1 to fulnl 11$ ¢horItse goals. Weekly updates of all activities with pictur•s can be vlewed on the Hop• Lgbedyn websrte NewB- Hope L&b8dyn. Flnan¢i•l rovl•w The tharity's onty $our¢g of Incom8 Is from donations. The Board are grateful to every trust and Indfvldual donor, be they one off grfts. or regul8T monlhly donations, who gave to US directly in the fln8nryal year. The Board Tegulady consideT3 Ihe ch8rty8 actfvths in Ilne WTth Ils In¢om8 and explores new avenues lof large granl funds each ygar to bolster up Its regular donaknon bas?.
HOPE LEBEDYN TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 RgsgN8s policy The charity's pract 18 to hold in re8erve at least sufflclenl to cover three month8 of usual outyolng$ and lulure pl8nnd Èxpenditure. At 30 sept8mr 2025, th• eharlty htA (8r&S of £385,974, of which £37,500 was r861ricted. 01 unreslrfcted fvnds, £91.000 is curf8nty held back lor post war rèpairs to the roof of the Sumy Reval Centre damaged al the beginning of the conflict, £26,649 for the Bible Collo98 to start, £6.437 for Ihe Bf•ad of Llfe proleGt provldlng urgent food aid, aVIng £224.388 on General lunds. M&iorFlsks The Trustees believe they are awar& of the major risks lo &thlch the chadty 1$ &xpos¢d and that ¢onlrol$ arts li pLgc to mf(igate thern. A Rlsk Register Is being creaied and the Tru8tees aim for robu£t management overslght. The Trustees conBidèr the principal risks and uncertainties facjng the charlty, and the plans and strategles lor managlrlg th880 rbsks, lo bo.. The war bets¥een Vkr8lne ond Ru$slg, gnd that tho Sumy Revival MI88ion Centre caws ¢onllnue118 activities. Work has been done to look al how tha nlnlstry Can ¢ontlnu& In tSm8s of confllct, wtth th& frontline gettlng do8er. Thls Is monttored every month by the Executive D1Ctor. The trust can give grants to other8 operating wllh the same mlsBlon and mSn161ry prlndpl8B. enabling the trust to contlnue Its support of the church in Ihl8 nè8éy ar88 Th& Sumy Rwlval Mlsslon Cenlrg 1$ compllonl wlth 8ry natlonal law8 surroundlng 8dlvtUe8 wllh Chlldren and vulnerable adutt8. Training 18 given annually to all volunt••r8 and taam by Ihè Mlssion Dlrector In Sumy. Struetur•i gov•m*n¢• and mana9om•nt Hope Lebedyn 18 a Ch8rltable Incorporaled Organlsaknn ICIOI vthlch w98 reg18t•r•d on 17 J8nuary 2023 Icharfty rtglstratlon nurrt)•r.' 12018181. Thè Iru8t••s vtho sarved durlng Ihè ygar and up to the date ol slgnaluro of the flnandal &18lamon18 were.. Mr P M8rtln Mrs W Grisham Mr J Lyle Mr J Bdlett Mr8 S Taylor MrAlgn Chgrt•r (Chairl RlAlmont and appointment of truste Tho are curr8ntty 8 truste88 of Hopè Lèbedyn. Th8 Ctt8lr role h86 now been Ir8nsfery8d from Petèr Martln lo Ala Charter giving more robust governance to the charity and allowing P•ter 85 ExtrcutNe Director more lime to Tun the ministry on a day-to-day baBiS. Tnjstees are kept appralsed of changa8 to charlty governancè Mth règul8r Bttendance lo Charity comrnission and other training initiatives. This induded a residential time away to look At all governanc8 8re88 wllh Maclbellan leamlng community programme. Thi8 h88 helpèd Bhape ded61on8 and polldes. For the future 811 new trustees will go through a prOs9 of IntgN18w. re8d the CIO governlng document and any finanrial reports and accounts as well a5 being directed to the curr8nl chartty commission publicab"on$ for new INstees. They will also attend up lo 3 Irusloe meetings to bè in attendance with no voting rfghts so as to estsbllsh suitability. Oth8f m8elings will b9 provided [ rgqueslgd lo ?5tsbli8h 5uilability. None ol the truslees ha8 any benefKial inleresl in the company. All of the trustees aro Members of the company and guarenlee to ntrIbute £1 In the event of 8 Wndlng up.
HOPE LEBEDYN TRUSTEES. REPORT ICONTINUED} FOR THE YEAR ENDED 30 SEPTEMBER 2025 Organigational slwctu The Trustee$ carry the legal and financlol responslbllty for the L*arlty and •st8bllsh the vision and ni8s(on vknl monltoring its activitses and ptsliei8s. The 8oard meets 4 lime5 over the year. In addllion, Ih¢r& Is a Flnance Committee which 8180 meets 4 tlme$ a year prKJr to any board m8atlng. It has 4 rnembers whlch includes the Executive Diroctor. Tr•asurer, a board member and an Independent person tralned in ffinancè to help bling detailed 8crutlny to the a¢xounts. The trustees give delegated 8Uthority for the day-tod8y runnlng of th$ Iwsl to the Executive Dlrector undar contrad. The Executive Dlrector 1$ rèsponslble for all operational matters including fundrai$lng, day-to4ay finance, communicallon8 both wlth donors, partner8 and thIn Ihg Ukralne. The Ch8nty seeks to gfve grants to projects that tske place ¥thIn th8 work ol Sumy Revival Mlssion Centre and through Ihi8 r•glon of Ukraine 8$ required. There is A link wth Essentlal Chrlstl8n through Jo& Bellett, who18 g tru8tee of Hopo Lebedyn gnd Chlef Opar8tlon$ Offic&r of E$senal Chrfstlan. Accordlngty, ho do88 riot take part In deon6 about the servlce agrtr•m•nl th E58&nllal Chrlstban The IruBte88' report wa8 approv•d by lh& Board ofTru$l••$. MrAlan Charter IChalr} Chalmwn 8 Juna 2026
HOPE LEBEDYN INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOPE LEBEDYN I report lo the trustees on my examlnauon of the Ilnand81 $tal8nwnt8 ol Hope Lebedyn {th8 chartyl for the year s)nd8d 30 Seplember 2025. R•spon$lbllltlèi and b1• of report As the trustees of Ihe charlty you ar& respons18 for the preparnllon of thè flnanclal 8tatemen18 In accordanc vAth the reqUIrennts of the Charities Act 2011. l pOrt In re8pect of my examination of the charity's flnanclal8tstsnts carfed out und•r section 145 of the Charflles Act 2011. In carrying out my examinatlon I hav? followed the Dlrgctlons g9 by tho Charlty Cornmls8lon under section 145lSllbl Of the Charilitss Ad 2011. Independ•nt ex•mlnerf• •tst•m•nl Your att¢Thtlon 1$ drawn to Ihe f4¢t Ihal the charity ha6 prepared the flnandgl $latom•nls In accofdance whh the rnlevant verslon of the Stol$menl of Rocommended PractlC8 appllcable to chanties preparlng th8lr fin8ndal stal8m8nts In accordanc& wllh the Financlal R6POrting Sland8rd appllcable In the UK and Republlc of Ir81and IFRS 1021 In preference lo the Accounting and Reporting by Chadties.. Stslemenl ol Recommended Practice issued on 1 April 2005 which is referred to In the extant reguLitlons tsul has now en wbthdravm. l Ljnderstand that this h88 been done In order for the financial statements to provida a tru• Anil tsir vlew in accordance with UK Generally A¢c•pt•d Accounting Pradce. I have completed my ¥x8mlnalon. I conflrm that no rnatter6 havè ce to my attentlon kn cxjnnactlon wkh the oxamlnation giving me cause to bellava that In any mat•ri81 respect,, accounting records were not kept in respect of the charity a8 required by 8ectlon 130 of the Charrtle8 Act 2011. the fin8nci81 slatemenlg do not accord with those r8cord8,' or the ffinancial statamènts do not ¢ompty with the appll¢ablt ffjqulrements corK•mlng the fomi and conlenl of flnanclal Blatements set OLrt In the Ch8rftle$ (Accounts 8nd Report81 Regulations 2008 other Ihan any requlremenl that the financi81 statements give a irua and f¥lr vlw. whkh18 not a matter considered as part of an Inilependenl examlnallon. I have no conc•ms and have como 8cros$ no other mattèrn In connectlon with tho examination to whkh ottonlion should be dravm In thls report In cidar to anablo a proper under81andlng of the finandal slatem8nts to be reh¢d. John Cal•dln• FCCA CTA FCIE Caladlne Llmited Chantry Hou8e 22 Upperton Road Eastbourn8 East Sussex BN21 1 BF 8 June 2026
HOPE LEBEDYN STATEMENT OF FINANCIALACTIVITIES IINCLUDING INCOME AND EXPENDITURE ACCOUN FOR THE YEAR ENDED 30 SEPTEMBER 2025 Unmtrlct•d R•theted fund¥ funds 2025 2025 Total UnTO8trfctod Ro•trl¢ted funds fvnds 2024 2024 Total 2025 2024 In¢om• from: Donatittns and aci&s Investments 102,060 8,218 164,060 8,218 130,762 6,015 23.174 153,938 6.015 Totsl Incom• 110.278 52,0 162,278 136,777 23.174 159,951 ExndItur• on: Charitable a¢Uvlll•$ 104,607 25,5rxi 130,107 99,308 35,202 134,510 Tatal •Mp•ndltur• 104,607 25,$1)J 130,107 89,308 35,202 134,510 Not Incom•ll•xpondltur•l 5,871 28,5 32,171 37,469 112.0281 25,441 Tran8fer8 b8h¥&gn fundB 1301 30 Not mo¥•m•nt In fund• 5,671 26,5CQ 32,171 37.439 (11,9981 25,441 R•concSlltlon ol lund•: Fund bolan8 at 1 OCtor 2024 342,803 11.000 353,803 305,384 22,998 328,302 Fund balan¢•• •t 30 S•pt•mbor 2028 348,474 37.5 385,974 342.803 11,000 353,803 Th8 st8t&ment of flnanclal actlvllles indude8 all g¥ln3 8nd lo8898 [•¢ognId In th& year. All In¢om• and oxp¥nd6tur de¥lve from conllnulng activitie¥.
HOPE LEBEDYN STATEMENT OF FINANCIAL POSITION AS A T 30 SEPTEMBER 2025 2026 2024 N4)te8 Curr¢nt assets Tfadè and other re¢elvable8 Cash at bank and in hand 2.114 387,734 2.234 355,369 389.848 13.6741 357,803 13,8001 Currènt Ilabllltl•• 10 N•¢ currnnt a•••ts 385.974 353,803 Th• fund• of th• charlty Reslrlcted Incom8 funds Unr8strlcted fund8 11 12 37,5CQ 348.474 11.CQO 342,803 385,974 353,803 Th• financlal stslemerts werts approvod by th& tru81ee8 on 8 Jun• 2028 MrAl8n Chgrt•r Ichalr) Ch•lm)•n Mr P M8rtln Tru•t••
HOPE LEBEDYN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 A¢¢ouo)tlng pollcleB Hope Lebedyn 18 a charftsble Inccvporated organiBallon. 1.1 A¢¢ountlny eonventlon The financial slalemenls hav8 been prepared under the Charitle8 Act 2011, and In ac¢ordance with the Charitiès sl8lemanl of R8commended Practlc• (Charities SORP {FRS 10211, and FlnancAal Reporwng Stsndard 102 IFRS 1021. The financlal stslern*nts have depBrted from the Charltles IAccounts gnd Reports} Regul8tlons 2008 only to the extent required lo provlde a true and falr vlew. Thls departure has involved lollowlng the Slalemenl of Recommènded Pracilce for charrties applylng FRS 102 ralher thDn the verslon of the Stst8m8nl of Recommended PrOcte which18 relerr¥d to In the Regulatlons bul whlch has slnce been wlthdr8wn. The financlaS slalemenls arg pr8P8red In 8terlSn9, foundad to the neareBI £. Th? charfty Is a Publlc Benefll Enlty 88 d&fln6d by FRS 102. A58els and 1I8bilitS88 are initially recogn18ed 81 hlslorical c08t or transaction volu• unle$o Stated in the relev8nl 8¢¢ounlng pollcy. The fjnancial 51alement8 have been prepared under tho hI81orfcal cost conventlon. The prlndpal awuntlng polides adopleij ar& sel out below. 1.2 Golng eonc•rn Al th8 tlm8 ol Appron9 the financial 8latemnl$. tha trustees havts • roasonable 8xpectallon that th& ch8rty h88 adequate resources to continu8 In operational existence lor the foreseeable future. Thu8 th• Irus1898 contlnue to adopt the gthn9 ¢on¢em baBls of accounllng In pr¢pgrlng Ihe financlal Stsltmenls. General fund are unrtsslrld8d funds whlch are av8118ble for u$& al the dlscrelon of the Tm8ts08 In furth8rgnce of the general oblectSves of tha Charity and whlch hav• not been designated for other pU0$e8. Restcted lund8 are funds whlch Bre to be u8ed In gccordance wllh the specif re8trktion8 Imp08ed by donors or which have been raised by the Charty for partlcul8r purpos8s. The costs ol raiBlng and 8dmln18terlng Buch fundB are charged 8galn8t the Bpedfic fund. Th8 aim And u8e ol each re8lricted lund 1$ out In Ihe notes lo Ihe fin8n¢ial $tstemenls. 1.3 Incom• Income is r8cogniBed when the charity 1$ legally gntitled lo it after any perfornianc8 condltion8 have been rmt. th• amounts can be m&8sured rollably. and1116 probabk8 that Income wlll b8 recelved. 1.4 Expfrndlturn All expendilurg Is recognlsed as soon a$ a Ilabllity Is considered probabl•, and has been dasslfled undor he8¢Jlngs that aggregate all COBt8 related lo th8 category. Expendllure on charl¢able acifvhles Is Incurred on dlrecuy undertaklng th8 8cts'Mtie8 which fvthor the Charfty8 objective8, 88 well 0$ gny assoclated 8UPPOrt ¢o$l8. 1.6 C••h •nd cA8h gqulval•nt8 Cash at bank and in hand Includes cash and short-torm highly liquid investments wil 8 short maturity of three rnonths orlass from the date of acqui3itL'on or opening of the deposrt or simllar account. 1,6 Flnanclal Instruments Tho charty only has financi81 8ssetS and financial liabilities of e klnd that qualify as bas1¢ ffin8nclal instruments. Ba8lc fin8n¢i81 instruments are Initially recognl$gd at tran8action value and subsequently rneasured ot their s8tU•m&nt value. 10-
HOPE LEBEDYN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 30 SEPTEMBER 2025 Accountlng poll¢lM IContlnu•d) 1.7 Cr•ditor• •nd provlslon• Credrtor8 and prov6slon$ are recognised when the chaiity ha3 a presenl obllgatb)n gTising from a past event that will probabty r&sull In the transfer of funds to a third party and the amount dua to setue the obl'galion can bts me8surèd or &stimated reliably. Credrtor8 aro re¢ognS8ed 81 thelr selllement amount. 1.8 For•lgn •Xen00 Transactions in currenri81 Other than pounds slerting are recorded al lh& ral•s of exchange prev8iling at the dale5 of the trBn88¢11on8. At egch Teporting end date, rrKsnetary 888el8 and Ilabl1.88 that are denomlnaled In fore*n Currenc% are retranslaled at the rate8 Pfevailing on tha reportln9 end date. Gains and10s8e8 aTS8lng on tr8n8lalk)n In the period are induded kn proffil or1088, Crltlc•l aceountlng e•tlrnats¥ Ind Judggment• There wtrra no 8lanlfi¢gnt •$tlm8t88 and judgements made by the Charfty. In¢om• from Inv••tm•nts Ufirnotrlct•d Unr••trleted fund• fund• 2020 2024 Interest recelvable 8.218 8,015 11
HOPE LEBEDYN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Expendltura on charlt•blo actlvlil•$ eharltablè •ctl¥ltle charit8bl• actNNles 2025 2024 Dlrect co•ts Management tharge Consuttancy Bank charges Forelgn exchange Ig8in>Ao In8ur8nce Travel c06t8 SubscrlptionB M18¢9llan8ous expen8e8 25,500 678 1351 24,OCQ 493 117 140 922 125 319 905 21E 28.786 27.010 Grant fundlng of acalvbt188 {8eè note 5} 99,431 105,700 Sh•r• ol •upptsrt and gov•mane• co•ts I not• 61 Goveman 1,890 1,8) 130,107 134.510 Analy•l• by fund Unw$lrf¥Xed fund8- general Re8lri¢led fvnds 104,807 25.500 99.308 35,202 130.107 134,510 Grin1• payabl• charftablfr actlvltlg 2025 charflaNe aetNitl&s 2024 GrBnts lo Instltutton8'. Sumy Revival C•nlr•. Ukralne. 99,431 105.700 12-
HOPE LEBEDYN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Support ¢osts allocated to actlv5tle• ch•rftabl• actlvlllo8 2025 ToLg1 2024 Govemance 1.890 2025 2024 Governance eost• comprb•o'. Independent exgmlnallon fe•9 A¢counloncy 830 1,280 1,200 1,89) 1,BOO Trts•* During tho parfod, P MArn. was p8ld £25,$0012024'. £24,CQOI for h18 consultancy 8ervlce8 r818ed through re81rfct8d fijnd. Th18 18 perm4tted by th& con8lllutb)n. No Other Iru81ees recoived any remuneration or other benofils. Ono trust•8 W08 relrrl>ur8e(J mIage expen$ 01 £210 In the year. TllIon Tho charlty Is exempl from taxalbon on It8 actfvltle8 beu8 In tho oplnlon of the Iru8lee8 all tt8 Ineome Is applled for chartt•blè purpts8eB. Trad• •nd oth•r T•I¥•bI 2028 2024 Amouni• falllng dufr wlthln on• y••r: Other receivab1tr8 PrepayrMnts and accrued Incomg 1.678 438 1,815 419 2,114 2,234 10 Curront Il•bllltl•• 2025 2024 Tr8dè payable6 Accruals and deferred Income 1,984 1,890 1,8 3.874 3,8C 13-
HOPE LEBEDYN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 11 Rostrlet•d fund8 At 1 OCtor 2024 Incomlng resourc R•8our¢v¥ 6xp¢nd*d Traf•r4 At30 SoPt¢mb•r 2025 Consull8ncy appeal 11,000 52,rxJo 125.5001 37,SCKJ Provlou• y•ar: At 1 October Incomlng 2023 rn•ourco• R•Sou¥ •xpond•d Tran•tsr• At30 S•pt•mb•r 2024 Con8uttancy app•al Chrtstm8B appe81 Tr8v•I costs 22.800 198 12,200 10,409 585 124,OCtyJI 110,8371 15651 11,0 22,998 23.174 135,2021 11,OQJ Consultan 4pp•al fund: The Chief Ex•cuOv8 has ralsed p•r8on41 support for hi8 tsJnL4uttbnq ¢harg8 to thè Charity. Chrl•tffla• •pp••l fund.. An appeal WBS mad• lo cOr the co&ts ol vlthng orphan8ge8. schools and hosplta18 wmh glfts for chlldren. Tr•v•l Co•ts.' A fund lo meg1 Iha travel COBts ollrusloe8 att&ndlng o governa# cour8•. 12 UnrMtrIGt•d lund• At l Octob•r In¢omlng R••ourc 2024 rn•ourc •xp•nd•d Trnn•f•r• At30 8•ptemb•r 2026 Sumy Re¥01 C•ntre Blbl8 College Bread of Li18 Project General fvnds 85,000 42,CQ) 6,000 115.3511 91,000 26,649 8,437 224.388 10,683 99,595 {4,2461 {1CQ,3811 215,803 9,351 342,803 110,278 1104.6071 348,474 14.
HOPE LEBEDYN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 12 Unrngtrlct•d funds lccmunul Pr•vlou8 year: At 1 Octob•r 2023 In¢omlng ro•our¢ Resourceg •Xnd•d Tran$l•rn At30 Swembor 2024 Sumy Rèvival Centre 81ble College Gènèral funds 85,000 10,OC#) 210,364 85,OCKJ 42.0 215,803 32.000 132,0301 1,777 199,3081 305,364 136,777 199,3081 1301 342.803 The mtsney pul ashle lo Sumy Rgvfval Centre and the 81ble Collego can bts allocated for other purp)88$ In the ¢gs8 of emTgency need8, The Bregd for Lrfe Prole¢t provide$ food ald tor f&milieB in Ukr81n8. 13 An•ly•l• ol net b&tr•8n lund• Unmtrbct•d fund• 2025 R••trl¢t•d lund• 2025 Tot*1 2026 At 30 S•pt•mb•r 2020: Cuffenl as8&18llllablllll881 348,474 37,500 385.974 348,474 37,500 385.974 Unr••trlct•d lund• 2024 R•8trlet•d fund• 2024 T¢)t•l 2024 At 30 S•pt•mb•r 2024: Current ossotsllllabillli081 342,803 11,000 353,803 342,803 11,000 353,803 14 R•latsd party tran•a¢tlon8 Olher than thal shcp•m under TNst888 there were no other disclosable related poty trgnsa¢tlon8 durffig the y•ar12024- none). 15