The Trustees present their annual report and financial statements for the year ended 5 April 2026.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Companies Act 2006 and "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 Charity was established in memory of the Trustees’ daughter, Emily, primarily to follow through on a hope she had to help orphaned and abandoned children in Peru. A principal activity of the charity crystalised as the provision of remedial education in two children’s homes in Arequipa, and funding to help to improve the facilities in the homes. Other activities within the context of her Christian beliefs and fellowship would also be supported.
During this specific period Emily Peru Hope Trust’s objectives were to continue to fund:
Remedial teachers in two specific children's homes in Arequipa, Peru.
Educational materials provision if requested to assist teachers.
Ensure school uniforms were provided for each child as needed.
Further education and vocational training for those leaving school.
Improvement of living conditions in the homes.
Summer camps during school holidays.
Christmas presents and a special meal, plus other treats for the children.
A weekly lunch for local Arequipa elderly, provided by one of the Homes.
Monthly support towards the work of a Latin Link physiotherapist in a Special Needs school, Shalom, in Arequipa.
The building of sheltered residences for female children, too old (at eighteen) to stay in their Children's Home, who had progressed to further education and continued to need support. This is the obvious corollary to the earlier provision of similar residences for the boys who had progressed to further education and been obliged to "leave" by the government.
Monthly funding for anti-people-trafficking group Tamar (based in All Souls Church of England, Langham Place, London).
Should sufficient be available, to promote the Christian gospel, encourage bible-reading, and attempt to relieve distress from poverty or where difficult circumstances are observed, locally, or elsewhere in the UK or Peru, or as considered appropriate by the Trustees.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
All the above aims were met, although modified as follows in some particular aspects. In some cases, expectations were exceeded, as in:
Increased funding was provided for four remedial teachers during 2025-26, two full-time at El Amor de Dios and two part-time at New Hope Children’s Home.
In addition to the four teachers above, an additional salary began to be provided, initially for the one year, to continuously help a child with Attention-Deficit/Hyperactivity Disorder (ADHD) at New Hope, by enabling the provision of a one-on-one supportive "shadow" teacher for the child.
A salary bonus was provided for those teachers who had been loyally engaged since funding commenced.
The annual salary for a Social Worker at one Home was also paid.
Overall educational standards were being improved, such that many children were able to progress into further and higher education, frequently achieving scholarships; and
In consequence more funding for vocational and alumni activity was needed and therefore provided, including specific funding for particular students where scholarships could not be obtained enabled them to pursue specific courses. It has been pleasing to note that most generally are winning scholarships and working part-time to fund themselves as well. In a sense we are glad to be victims of our own success in this regard. Looking to the future, we hope that, as our input declines and fades away over the coming years, those successful alumni will be involved and engaged in helping those who take their place in the Homes.
Accommodation and support for young adults moving into work or particularly further education has become an expanding need; a substantial portion of the cost of building rooms for them has been provided over the course of two years, absorbing a significant proportion of the funds available to the Trust. After some difficulties obtaining planning permission from local authorities, building to provide what will be effectively “Halls of Residence” for the young ladies of El Amor de Dios was completed and fitting out commenced. Provision had already been made for the male children now recognised by the state as adults.
Independent Christian private school attendance for New Hope children was part-funded.
Payment was made for school uniforms plus underwear and some casual clothing and shoes.
Funding was provided for summer camps to improve the mental health and well-being of children and staff and their families. One Home, however, owing to difficulty in the provision of adequate and safe supervision substituted short trips in small groups to waterfalls and to the cinema.
Not just all the children but some staff shared Christmas treats in encouragement presents, and visits to good restaurants.
Over 100 impoverished elderly people had at least one nutritious meal every week; and at Christmas received blankets and “goodie bags”.
Funding in part was provided for a physiotherapist to work with disabled children in a special needs school, Shalom, also in Arequipa.
In London, through Tamar, vulnerable adults were befriended and provided with legal assistance to help free them from subversive and destructive controlling influences.
Successfully meeting all the aims and objectives detailed above, in addition to the obvious benefits noted above in relieving distress and difficulties, has improved lives and the potential for the children. Many are now working towards professional qualifications. Matured children are continuing to show affection for the Home and as working adults are helping out in their spare time. In their daily schooling, assistance, rest and relaxation in holidays, and at Christmas with celebrations and special meals, the children and staff enjoyed tangible proof of God’s love.
Emily Peru Hope Trust – its Trustees – do not request financial contributions or seek opportunities for income or engage in fund-raising. Nonetheless, sufficient continues to be received by the Charity in voluntary donations to fund its modest aims and much more to date. The Charity has no physical assets. Cash-in-hand rarely exceeds several hundred pounds. Donations received are promptly passed on to intended recipients. Costs are kept to a minimum necessary to meet the objectives, equivalent to 2.38% of donations received in 2025-6. Debts are paid promptly. Over 97% of income was given to the projects listed: over 95% went to Peru, more than 93% of which was directed to the two Children’s Homes in Arequipa, Peru.
The Trustees are satisfied that there are adequate funds in place to ensure that the charity can continue its activities and the financial statements for the year ended 5 April 2026 can be approved as a going concern.
The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The Charity is a company limited by guarantee acknowledged since 2016 by HMRC as a charitable undertaking, and approved as a Charity by the Northern Ireland Charities Commission in March 2020.
Company Number: NI638221
Northern Ireland Charity number: NIC107506
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The current Trustees regularly consider inviting individuals, who share the ethos under which the Charity was established and are willing to take on board increasing workloads for the Charity, to become Trustees.
The company's current policy concerning the payment of trade creditors is to:
settle the terms of payment with suppliers when agreeing the terms of each transaction;
ensure that suppliers are made aware of the terms of payment by inclusion of the relevant terms in contracts; and
pay, promptly, in accordance with the company's contractual and other legal obligations.
There were no trade creditors of the company at the year end.
The Trustees report was approved by the Board of Trustees.
I report on the financial statements of the Charity for the year ended 5 April 2026, which are set out on pages 6 to 13.
Having satisfied myself that the financial statements of the Charity are not required to be audited under section 65 of the Charities Act and are eligible for independent examination, I report in respect of my examination of the Charity’s financial statements carried out under section 65 of the Charities Act 2008 (the 2008 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission Northern Ireland under section 65(9)(b) of the Charities Act 2008.
I have completed my examination and I have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Emily Peru Hope Trust is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 84 North Road, Belfast, Co. Antrim, BT4 3DJ, Northern Ireland.
The financial statements have been prepared in accordance with the Charity's Deed, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 Charity is a Public Benefit Entity as defined by FRS 102.
The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised when the Charity is legally entitled to make payment.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
Other charges includes companies house filling fee £34 (2025:£34), domain name fee £Nil (2025:£153).
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year (2025 - none).