Company regtstration number.. 02870531 Charity registration number- 1031547 Humanitarian Aid Limited (A company limited by guarantee) Annual Rert and Financial Stalements for Ihe Year Ended 30 November 2024
Humanitarian Aid Limited Contents Reference and Administrative Deiails Trustees. Report 2105 Independent Examinerfs Report Sialement of Financial Activittes Balance Sheet Note5 to Ihe Financial Statements 9t0 15
Humanitarian Aid Limited Reference and Administrative Details Trustees Mr P G Edmonds Ms V L Budell Mr G H Mills Se¢retgry Ms V L Budell Charity Registration Number 1031547 Compan), Registration Number 02870531 Registered I l Devon Road Canlerbury Kent CTI IRP Independent Examiner Beresfords Chartered Cenified Accountants 1-2 Rhodiurn Point Spindle Close Haw'king¢ Folkeslone Keni CT187TQ Page I
Humanitarian Aid Limited Trustees, Report The Trustees present iheir annual report together with ihe financial statements of Ihe Company for the period ended 30 November 2024. The Annual report serves the purposes of both the Trusiees, report and a directors, report under company law. The Trustees confirni that the Annual report and financial statements of (he charitable company comply with the current statutory requiremeni of the charitable Company's governing do¢umenl and ihe provisions of the Sialemenl of Recommended Practice (SORP) applicable 10 charities preparing their accounts in accordance wtih the Financial Reporting Standard applicable to charilies preparing their accounts in accordance with the Financial Reporting Siandard applicable in the UK and Republic of Ireland (FRS102Missued in Oclober 2019). Since the Company qualifies as small under section 382 of ihe Companies Acl 2006, the Straiegic report required if medium and large companies under the Companies Aci 2006 (Straiegie Report and Directors, Report) Regulations ?013 ha5 been omitted. Objeetives and activities 2. Policie5 and objectives The aim of British Humanitarian Aid is lo relieve all persons. wherever resideni or iemporarily located, but, in particular, citizens of Ukraine who are in condiiions of hardship or distress as a result of local, naiional or intemational disaster or by reason of iheir social or economic circumslances. In setting objectives and planning for aciivitie5, the Truslees have given due considerdtion lo generdl guidance published by Ihe Chariiy Commission relating to public benefit, including ouidance 'Public benefit.. running a chariry (PB2)'. Achievements performance a. Main #chievements ofthe Company See Annual Report below. Financial review . Going concern After making appropriaie enquiries, the Trustees have a reasonable expectation thal the Company has adequate resources to continue in operational exisience for the foreseeable future. For this reason, they coniinue to adopt the going concern basis in preparing the financial stalemenis. b. Reserv¢s policy At the year end, the Charity held unrestricted General Funds of £151.193 {2023 - £182.218). These funds will be used to fvnher the Charity's objectives. The Trnstees have agreed they should maintain the Charity's fr¢¢ reserves lo a level of approximately six months expenditure. This policy is reviewed annually. Structurey governance and management . Governing document The charity is controlled by it's governing documenis, a deed of trust, and constitutes a limited company, limited by guarantee, a5 defined by the Companies Act 2006. Page 2
Humanitarian Aid Limited Trustees, Report b. Recruitment and appointment of new trvsttts Appointment of Trustees is made at the annual general meeting by election. All ISteeS shall retire from otTice al the end of ihe annual generdl meeting next after the date on which they came into office bui they may be re-¢l¢¢ted or re-app0ind. Page 3
Humanitarian Aid Limited Trustees, Report Annual Report Ever since the a1Val of Covid in 2020, and the Russian invasion of Ukraine in 2022. the nature of our collections has changed. The vislts to private homes have ceased almost completely. Fortunately. churches and communities, quile M'idely spread, have continued their generou5 SUPPOrt. The fact ihal other "news" has replaced the daily reports from Ukraine has had little impaci on the work of BHA. We also receive valuable assistance, IKlth practical and material, from several businesses and organisations. Last December, Tony's iconic van was filled with aid and driven to CheTnihiv, Ukraine where it will now bc donaled to the local Defence Force. Wilh ihis and a further five loThi¢s we have delivered 7448 boxesliiems wilh a total weight of just under 53 tonnes. As usual. all of this goes direcil}' io Chernihiv: in the North of Ukraine and our partner organisation. Aratta. They conlinue io do wonderful work, supporting needy individuals from the city and nearby villages directly from iheir centre. The Chernihiv Military Hospitsl, Ihe local Defence units and Charities for the disabled a150 receive aid. In faci. we had a report back, that respirxtors donated by Sussex and Surrey Police had been used and shved the lives of several men. Since the war started, Ihey have also received supplies from World Central Kiichen. mosily tinned goods bul also flour. sugar and cooking oil. They create pack5 of these which they then distribute to around 120 pensioners a day. All distributed aid needs accompanying documenis, whFch takes time. Colleciions tske place on a rota basis. We provided Aratta with a large left-hand drive van some years ago so that aid could also be distributed further afield. A few organisalions from district lowns have irdnsport and can colleci loads themselves. This helps. because with so Tnany of the men involved wilh defending the country. there is a shortage of qualified drivers. I have "helped oul" during my four visits this year and taken aid io ihe Aratta brdnches in Snovsk and Makosheno, with further loads to 20 social service departments and Red Cross branches in oiher towns and comnTrunities. There is so little supwyrt from ihe authorities. Ihat ihe little we can do is lo them of far greater significance than we would expect. It shows iheTn that there are people who care and that they are not alone. They are surprised thai I would go to Ukraine and our visiis are a far bigger boosl EO them than we would ihink. l am now well enough known that off duty soldiers ai the check points wave to me as I pw. It is strange when you arrive. by coach, ai Kiev. We all hear of ihe conslanl atlacks and the damage caused, so seeing roads blocked wilh traific, shops lit and trddino and with pavemenis full of people, it seems bizarre. The Ukrainians are detemiined io do all they can to carry on with their lives. While driving through Kiev you see little damage and only the conslant alarn)s remind you of ihe risks the war creates for all. Chernihiv has had relatively few attacks from missiles and drones, one M,hile I was there in July which hit a hotel used by the amly, a hospital and a school. Stress, however is constant as alarnis sound any lime something is in their airspace, regardless ofwhether the risk is local. Mosi of the time, the wonderful people of Chernihiv Oblasi go al)oui their lives as close to nornial as they can. The sirens go mosi days aTtd often several limes during the night. The city has been lucky and has only had aboui 9 missile Strikes during the year. When I was having a morning coffee, one day in June. the morning alarn] sounded and was followed by the drone of three missiles which exploded a couple of kilometres away, damaging a hotel. school and hospital. The iheatre in the main square of ihe citv had been hit previously. The tow'ns near Ihe Russian border in the NE of our region are frequentl), shelled and ihere has been heightened concern following the Ukraine attack on Russia's Kursk district. This was launched from Sumy Region, just east of Chernihiv. The massive defences throughout ihe north of our region have increased steadily throughout the year. They are extremely visible. and I suspect ihey are intended as a de1cent. We visited one group of villages to the wesi of Chemihiv. early in the year. They had been occupied by Russian tioops duiiii¥ tlirir f4iilrd <ill¥nipl IV ¥¢1 io Kicv in February and March 2022. Residenis had been killed or abused and, with the troops having no support from Russia, anything that could be siolen, was stolen. The o¢cvpalion's effect still in evidence. All Ihal we met and spoke to, seemed thoroughly dispirited and the appeared to be no wish io move on and build for Ihe fUre. Page 4
Humanitarian Aid Limited Trustees, Report This was quite a shock, as the vast majority that M'e deal with are deiemlined ihai they will never give up, whatever Puiin does to try io u'eaken their resolve. There rnust be financial support coming from somew'here as there hre huge con5tructiornlimprovement projects being undenaken. One re21 concern is that of the children's education. Onl), schools w'ith access to a proper shelter are allowed to operate. Several in our region have built them from scratch, so determined are they lo care for iheir children. Work can be set to be done al home, but lack of coniacl and suppon from the teachers. diminishes its value. Add lo this, the faci ihat their lives are disrupted by the alaTrnS. both day and nighL and there will surely be long lasting damage dorke to their d¢v¢lopmenl. For the time being we, Valerie on the accounts and myself with the aid, are canying on as besi as w'e can. We are exlremely gra(eI for the support we are continuing io get from all contributors to British Humanitarian Aid. Statement of trustees, responsibilities The Irusiees {who are also ihe direciors of Humanitarian Aid Limited for the purposes of company law) are responsible for preparing the trustees, report and the financial 5th1ements in accordance w'ith applicable law and Uniied Kingdom Accounting Standards (United Kingdom Generdlly Accepted Accounting Practice). including FRS 102 "The Financial Reporting Siandard applicable in the UK and Republic of Ireland" Company law requires ihe trustees to prepare financial siatements for each financial year. Under company law the irustee5 must not approve the financial slatements unless they are satisfied that they give a true and fair view of the slate of atTairs of ihe charitable company and of the incoming resources and applicaiion of resources, including its in¢ome and expenditure, of the charitsble company for ihai period. In preparing these financial sthtements, the trustees are requlred to= select suiiable accounting policies and apply them consislenily. observe the methods and principles in the Charities SORP: make judgements and estimates that are reasonable and prudeni- slate wheTher applicable accouniing siandards. comprising FRS 102 have been followed subject lo any material departures disclosed and explained in the financial statements. and prepare the financial slatemenls on the going concern basis unless it is inappropriale to presume that the charitable company will coniinue in business. The trustees are responsible for keeping proper accounting records thal can disclose with reasonable accuracy at any time the financial position of the chariiable company and enable ihem to ensure that the financial staiements comply wilh the Companies Act 2006. The). are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable sieps for the prevention and deieciion of fraud and other i]Tegulariiies. The truslees are responsible for ihe maintenance and integriiy of the corporate and financial inforniatton included on the charitable company's website. Legislation governing the preparation and dissemination of financial slatemenls may differ from legislation tn other jurisdictions. The annual report W&5 approved by the truslees of the charity on il.-.2-..Sand signed on its behalf by= Ms V L Budell Company secretary and irustee Page 5
HumanitariaD Aid Limited Independent Examiner's Report to the trustees of Humanitarian Aid Limited ('the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2024. Responsibilitie5 gnd basis of report As ihe charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of ihe accounts in accordance with the requirements of the Companies Aci 2006 ('the 2006 Acl"). Having satisfied myself thai the ac¢ounls of the Company are not required to be audTted under Part 16 of the 2006 Aci and are eligible for independent examination, I report in respect of m), examinaiion of your charity's accounts as carried oul under section 145 of the Charitie5 Act 2011 {'Ihe 2011 Act')- In carrying out my examination I have followed ihe Directions given by ihe Charity Cornmission under section 145(5)(b) of the 2011 Act. Independent examiner's statemen¢ I have completed my exatnination. I confinn that no maners have come to my attention in conneclion with the exaTnination givino me cause to believe= accounting records were not kepl in respect of Humanitarian Aid Limited as required by section 386 of th¢ 2006 Act.. or 2. the accounts do not accord with those records. or 3. Ihe accounis do noi comply with the accounting requirements of seciion J96 of the ?006 Act other than any requirement that the accounts give a 'true and fair view. which is nol a matter considered as part of an independent examination- or 4. Ihe accounis have not been prepared in accordance with the methods and principles of the Siatemeni of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)]. I have no concerns and hal'e come across no other matlers in conneuion with the examination lo which attention should be drawm in ihis report in order io enable a proper understanding of ihe accounls to be reached. Mark Minus FCA Beresfords Chartered Certified Accountants l-? Rhodiiim Point Spindle Close Hawkinge Folkestone Kent CT18 7TQ Dale.. Page 6
Humanitarian Aid Limited Statement of Financial Activities for the Year Ended 30 November 2024 (Including Income and Expenditure Account) Unrestricted funds Total 2024 Note Income 2nd Endowments from.. Donations and legacies Investment income 50,625 2,049 50,625 2.049 Tolal income 52,674 52,674 Exp¢nditure on: Charitable activities (83,699) {8J.699) Total expenditure (83,699) (83,699) Net expenditure {31.025) {)1,025) Nel movement in funds (31,025) {31,025) Reconciliation of funds Total funds brought fonvard Total funds Cated fonyard 18? 218 18?.218 14 151.19) Unrestricted runds 151.193 Totgl 2023 Note ncome and Endowments from". Donaiions and legacies Investmeni income 74.750 1,831 74,750 1.831 Total incorne 76,581 76,581 Expenditure on: Charithble activities {1)9,248) (139,248) Total expenditure (139.248) (139,248) Net expenditure 162.667) (62,667) Nel movement in funds (62,667) (62,667) Reconciliation of funds Total funds broughi fonyard Total funds carried forward 244.885 244.885 14 18?,218 182,218 All of the charity's activilies derive from continuing operations during the above No peri(Kts. The funds breakdown for 202) is shown in note 14. The notes on pages 9 to 15 fonn an iniegral part of these financial ststemenls. Page 7
Humanitarian Aid Limited (Registration number: 02870531) Balance Sheet as at 30 Noi'ember 2024 2024 2023 Nole Fixed assets Tangible assets 10 3.555 5,307 Current assets Stocks 850 2,024 145,914 750 Debtors Cash al bank and in hand 12 2,299 174,977 148.788 178,026 Credilors: Amounts falling due within one year 13 {1,150) N¢t current assets 147.638 176.911 Net assets 151,193 182.218 Funds of the charity: Unreslricted income funds Unrestricted fijnds 151,193 182,218 Total funds 14 151,193 182,218 For ihe financial year ending 30 November 20?4 the charity was eniiiled io exemplion from audit under section 477 of the Companies Act 2006 relaling io small companies. Dir¢¢tors' responsibilities: The members have nol required the charity to obtain an audil of its accounts for the year in que51ion in accordance with section 476- and The direclors acknowledge their responstbililies for complying wilh the requirements of th¢ Act with respect to accouniing records and the preparaiion of accounts. The financial slaiements on pages 7 to 15 were approved by the INstees, and authorised for issue on 1/.:-.%-.2Sand signed on iheir behalf by.. Ms V L Budell Company secretary and trustee The notes on pages 9 to 15 forni an iniegral part of these financial statements. Page 8
Humanitarian Aid Limited Notes to the Financial Statements for the Year Ended 30 November 2024 I Charity s¢atUS The charity is limiied by guardntee. incorporated in England and Wales, and consequently does Tjoi have share capital. Each of the trustees is liable io contribute an amouni noi exceeding £ I towards the assets of the charity in the event of liquidaiion. The address of lis regisiered office is: I l Devon Road Canterbury Keni CTI IRP 2 Accounting polici¢$ Summary of significgnl 4ccountillE policies and key accounting estimates The principal accounting policies applied in the preparation of these financial sthiements are set out below. These policies have been consistet7tly applied to all ihe years presented, unless othenvise stated. Statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities- Stalemenl of Recommended Practice (applicable to charities preparing their 3¢¢0unts in accordance with the Financial Reponing Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) (Charities SORP (FRS l O?)), Ihe Financial Reporting Sthndard applicable in Ihe UK and Republic of Ireland {FRS 102) and the Companies Act 2006. Bgsis of preparation Humanitarian Aid Limited Tneets the definition of a public benefit eniiiy under FRS 102. Asseis and liabilities are inilially recogT]ised at historical cosi OT transaction value unless otherwise stated in the relevant accounting policy notes. Going concern The trnstees consider it appropriate to prepare the financial statements on a going concern basis. Income and tndoTh'ments All illCOTne is recognised once the charity has entiilement to the income, it is probable that the income will be received and ihe amouni of the income receivable can be measured reliably. Donulions and legacies Donations are recognised when the charity has been notified in WTiling of both ihe amount and settlement dale. In the eveni that a donation is subjeci to condilions thai require a level of perforniance by the charity before the charity is entitled lo the funds. the income is deferred and not recognised until either those conditions are fully mel. or the fuifilment of those condilions is wholly within the control of the charity and il is probable that these Cottditions will bc fi]Ifillcd in th¢ rcportins period. Inve51menl income Interest Is recogni5ed once the interest has been received inio the bank account. Page 9
Humanitarian Aid Limited Noles to the Financial Statements for the Year Ended 30 November 2024 Expenditure All expendilure is re¢ognised once there is a legal or constNctive obligation to ihal expenditure, it Is probable settlemeni is required and the amouni can be measured reliably. All costs are allocaled to the applicable expenditure heading that aggregate similar cosls to ihat caiegory. Where cosls cannot be directly attributed io particular headings ihey have been allocaied on a basis consistent wilh the use of resources. with central slaff cost5 allocated on the basis of lime spent, and depreciation charges allocated on the portion of the assei's use. Other support cosis are allocated based on the spread of staff costs. Choritdble ueiivilies Charitable expendiiure comprises ihose cosis incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes knth costs ihal can be allocaied directly lo such acliviiies and those costs of an iTtdirecl nalure necessary to support Ihem. Governance costs These include the costs attributable to the charity's compliance with constitutional and ststutory requirements, including audit, strategic managemeni and trustees meetings and reimbursed expenses. Taxation The charity is considered io pas5 the tests sei oui in Paragrdph I Schedule 6 of ihe Finance Aci 2010 and therefore il meeis the definition of a charitsble company for UK corporation tax purposes. Accordingly, the charity is potentially exempi from t&xation in respeci of income or capital gains received within categories covered by Chapter 3 Part I l of the Corporntion Tax Act 201 O or Seciion 256 of the Taxation of Chargeable Gains Aci 1992, 10 the exteni that such income or gains are applied exclusively to charitsble purposes. Tangible fixed assets Individual fixed assels Cosiing £100.00 or more are initially recorded al cosi. Deprecialion and amortisation Depreciation is provided on tangible fixed assets so as to MTile off ihe cosi or valualion, less any estimated residual value. over their expected useful economic life as follows= Asset class Motor Vehicles Fixtures and fittings Depreciation method and rate 3J /0 reducing balance basis 250/0 reducing balance basis Stock Stock is valued at the lower of cost and esiimaied selling price less costs io complete and sell. after due regard for obsolete and slow moving slocks. Cost is detennined using the firsi-in. first-out (FIFO). Cash and cash equivalents Cash and cash equivalenis comprise cash on hand and call deposits. and other short-terni highly liquid investments ihat are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Fund strueture Unrestricted income funds are general funds thai are available for use at the trustees discretion in furtherance of the objectives of the charity. Page 10
Humanitarian Aid Limited Notes to the Financial Statements for the Year Ended 30 November 2024 3 Income from donations and legacies Unrestrided funds General Total 2024 Total 2023 Donations and legacies- Donations 50.625 50.625 74,750 50,625 50,6?5 74,750 4 Investment income Unrestricted funds General Totsl 2024 Totsl 2023 Interest receivable and similar income- Interest receivable on bank deposits 2,049 2,049 1,831 Pagell
Humanitarian Aid Limited Notes to the Financial Statements for the Year Ended 30 November 2024 5 Expenditure charitable ¥c¢ii'itie5 Unrestricted funds General Total 2024 Total 2023 Note taff co.qts Cosis of goods donated Fuel for talks and collections Renl Rates & Water Insurance Telephone Prinling, postage and stationery Sundry expenses Cleaning Olee equipment Motor expenses Hire of Vehicles Bank charges Motor Vehicles depreciation charge Govemance costs 1,500 57,001 7,949 15.348 270 1,574 692 2,346 83 407 385 4,068 43,626 18 30,042 3.351 15,348 450 1,671 907 1,539 188 3,351 15,348 450 1,671 907 .539 188 442 389 2,578 23.892 442 389 2.578 23.892 1.751 1.751 2,614 1,367 8),699 83.699 1)9,248 6 Analysis of govern#nee and 5upporl costs Governance costs Unrestricted rvnds General Tolal 2024 Total 2023 Independeni examiner fees Exarninalion of the financial sthiement5 1,367 1,367 Page 12
Humanitarian Aid Limited Notes to the Financial Statements for the Year Ended 30 November 2024 7 Trustee5 remuner4lion and expenses During the year the charity made the following Iransaclions wilh trusiees.. Reverend A J W Budell Reverend A J W Budell received remuneraiion of £Nil (2023.. £1,500) during the year. During the year expenses iotalling £13.676 were reimbursed or paid directly to 3 trustee5 (2023.. £20,138 Trustccs) These expenses were for travel and other associated expenses Incued in travelling io Ukraine to perforni the chariry's activities and giving talks in ihe UK about the charity. 8 Staff eosts The aggregate paJToII cosls were as follows: 2023 Staff costs during the year were: Wages and salaries 1,500 No employee received emoluments of more than £60,000 during the year. 9 Taxation The charity is a registered charity and is iherefore exempi from taxation. l O Tangible fixed assets Furnitur¢ and equipment Motor vehicles Total Cost Ai l December 2023 2.118 47,335 49.453 At 30 November 2024 2,118 47.335 49,453 Depreciation At l December 2023 Charge for the year 2.118 42,028 1,752 44,146 1,75? AI 30 November 2024 2,118 43,780 45.898 Net book value At 30 November 2024 3.555 3.555 At 30 November 2023 5.307 5,307 Page 13
Humanitarian Aid Limited Notes to the Financial Statements for the Year Ended 30 November 2024 I I Stock 2024 2023 Donated goods 850 750 12 Debtors 2024 2023 Prepaynenls 2.024 2,299 13 Creditors: amounts falling due within one year 2024 2023 Accruals 1,150 14 Fund5 B8lanee 91 1 Dteember Balance at 30 November 2024 Incoming resources Resources expended 2023 Unrestric¢ed funds General 18?,218 52,674 (83,699) 151.193 Balgnee 4t I December 2022 Balance at 30 November Incoming resource5 Resources expended 2023 Unrestric¢ed funds General 244.885 76,581 (139,248) 182,218 Page 14
Humanitarian Aid Limited Notes to the Financial Statements for the Year Ended 30 November 2024 15 Analysis of net assets between fynds UDr¢stricted funds General Totgl funds at 30 November 2024 Tangible fixed assets Cent assets Curreni liabilili¢s 3.555 148.788 (1,150) 3,555 148,788 (1 150) Total nei assets 151,193 151 193 Unrestrieted funds General Total funds at 30 November 2023 Tangible fixed asseis Current assets Current liabilities 5,307 178.026 5,307 178,026 Toial net assets 182,218 182,218 Page 15
Humanitarian Aid Limited Detailed Statement of Financial Activities for the Year Ended 30 November 2024 Total 2024 Total 2023 Income and Endowments from: Donations and legacies {analysed below) Investhient income (analysed below) 50,625 2,049 74,750 1,831 Total incorne 52.674 76.581 Expenditure on: Charitable activities (analysed below) {83.699} (139,248) Total expenditure (83.699) (139,248) Net expenditure (31,025) (6?,667) Net movement in funds (31.025) (62,667) Reconeiliation of funds Total funds brought forward 182.218 244,885 Total ndS Caled forward 151.193 182,218 This page does not fomi part of the siatulory financial statements. Page 16
Humanitarian Aid Limited Detailed Statement of Financial Activities for the Year Ended 30 November 2024 Total 2024 Total 2023 Donolions und legacies Donations 50,625 74,750 50,625 74,750 inLume Bank inieresi received 2.049 1,831 2.049 1.831 Charilable aciivilies Costs of goods donated Fuel for talks and collections Wages and salaries Rent (30,042) (3.351) (57,001) (7,949) (1.500) (15,348) (270) (1.574) (692) {2,346) (83) (407) (385) (4.068) (43,626) (181 (2,614) (1.367) {15,348) (450) (1.671) (907) (1.539) {188) (442) (389) (2,578) (23,892) Rates & Waier Insurance Telephone Printing. postage and stationery Sundry expenses Cleaning 0ce equipment Motor expenses Hire of Vehicles Bank charges Motor Vehicles depreciaiion charge Accountancy fees (1,751) {83,699) ( l J9.248) Thi5 page doe5 not fom part of the statutory financial staternents. Page 17