Charty registered number
1042937
Humanity at Heart
Trustees, Report and Financial Statements
for the year ended
31 December 2023

Humanlty al Heart
Report and accounts
Contents
Page
Company information
Tnjslees, report
IrKlependent &xaminerfs report
Statement of financial activities
Balanc& sheet
Slaternenl ol changes in equity
Notes to the linancial statements
Detailed statements ol financial aCtI￿lieS
9-12
12-13

Humanity at Heart
Company Inlorniatlon
Trustees
Mr Stephen Sexton
Mr Pgler Wright
Mrs Louise Stewart-Roberts
r Teddy Boulrup
Mr Sean de Podesta
Charlty rnglsternd number
1042937
A¢cotsntants
DCT Accounting Lid
7 Witton Close
Partridge Green
Wesl Sussex
RH13 8RX
Bankers
HSBC
50 Church Road
Burgess Hill
West Sussex
RH15 9AH
Sollcltors
Goodlaw Solicitors
37 Keymer Road
Hassocks
West Sussex
BN6 8AG
Princlpal office
28 Keymer Road
Hassocks
Wesl Sussex
BN6 8AN

Humanlty at Heart
Charlty reglslored numbor:
Trustees, Report
1042937
The Trustees presont their annual report together ￿th the financial statements of the charity Human
al Hgart {Ihe chaTtyI lor the year ended 31 Dgcember 2023.
Mr Slephen Sexton
Mr PeleT Wright
Mrs Louise Slewart-Roberts
Mr Teddy Boutrup
Mr Sean de Podesta
Oblectlves and Actlvltles
POUCIES ANO OBJECT1VES
In Settings obj'ectives arKI planning for aclivi118s, the Trustees have given due consideration to general
gUKJance publishéd by the charity commission relating to wblic benelil and in particular to its
supplementary public benefit guidance.
The obiectives ol the Trust are lo support projects mainty in Romania lo relieve the and
suffering of the peop4e through the pTowsKJn ot material surport as well as training, $911 help and
communty inib'alives.
Slruthre. governance WKI management
The Trust was formed under Deed ol TTUSt, dalgd 12 January 1995, after operating from 1989 urKl8r
the name of Rofflania at Heart. The principal object ol the charty is the relief ol sufleiing and poverty
in Romania and elsewhere, and lo effect this by giving 8KI, suEwrt and traniNJ wthere appropriate
eilher directly OT through the agerty ol other charities.
METHOD OF APPOINT•AENT OR ELECTION OF TRUSTEES
The management of the charity is the resp)nS￿dIty ol the Twstees who are elecled and cfrLVt￿I
under the terms ol the Trust deed.
ORGANISATlL￿L STrUCTURE AND DECISION •AAKING
The Trustees oversee the work of the Tiust and the distribution ol the funds.
RISK MANAGEMEKr
The Trustees have assessed the maior risks to which Ihe charity is exposed. in particular those related
to the operation and finances of the charity, and are salislied that systems and procedures are in ￿ace
to miligate our exp)sure to the rnajor risks.

Humanity at Heart
Charlty regislered number:
Trustees. Report
1042937
Achlevoments and performance
REVIEW OF ACTIVrnES
The Trust receives its main funding from the HLFmanity at Heart Trading Compary Limited under Deed
of Covenant. Other income comes from donations Irom supwrters arml members of the public. The
funds raised have boen used direcdy to support projects mainly in Romania lo relievg the ￿vety and
suffellng ol peop4e through the provision of vnalerial sUPPOrt as well as training, self-help and
community initiatrves.
The main locus ol funding has been in Romania, although some suw)ort has been given io local
projects. We have continued lo support Helping Hands Autism which is a Iherapy centre lor children
on the autistic spectrum, and Providenla Divina which helps a group of eklerly peo￿e. Our main I(￿uS
has been support lor OFEn Hands, which runs a day centre lor Roma families arxj chikjren, as well as
an educational centre for chiklTen whose families receive help through outreach work. We have also
given funding to a kycal project which runs a befriending scheme for kjnely elderfy people in Biighlon.
The TTithStees feel that Ihis broad srMlrum of support lullils the aims of the charity to help the very
orest people in need in Romani&
The Trustees have worked closely with its partner organt5atKsns to ensure the woiects are managed
eff8clively and that the tur￿$ gtven have been used lo further the aims of Humanity at Heart. In April,
a trusteg was able to visit and Tewrt back on all our continuing projects in Romania. helping us to plan
lulure work
Flnanclal re¥lv•
GOING CONCERN
After making aFpropri*e enquiries, the trustees have a reasonable exp8Ctatron that the charity has
adequate rgsouces lo conlinue ill operat￿nal existence lor the foreseeable fLthJre. For this reason they
continue to athpl the going concern basis in preparing the linancial statements.
PRINCIPAL FUNDING
In the year lo 31 December 2023 the Twsl made a surplus 01 £7.51412022 loss of -£12,201). which
has been add￿ to the Total Fund, leavrng a balance carried fowd of £125,16412022 .. £118,674).
There were rto restricted lunds received in the year but an amount of £1.024 was brought lopward in
the CSEF Eklerty Fund atMI was spent in lull. leaving £0 to be carried fonvard

Humanlty al Heart
Charlty reglstered number:
Trustees, Report
1042937
TRUSTEES. RESPONSIBILMES STATEMENT
The TnL4ees are reswjnsible for preparing lh8 Trustees, Teix)rt and the linancial statements in
accordance wrth applicable law and United Kingth)m Accounling Standards (Unit￿1 Kingdom
Generalty Accepted Accounting Practice).
The law applKable to charities in England & Wales requires the Trustees to prepare financial
statemenis lor each financial year which give a Irije and fair view ol the stale of affairs of the charity
and of the incoming resour￿$ and ap1￿iCatiOn ol resources ol the chaftty lor Ihal period. In Preparing
these linancial slalemenls. the Trustees are required to..
. select suitable accounting policies and then awty them Consislenty:
. observe the melhods and principfes in the Charities SORP.,
. make I￿eMentS ar￿ accounting estimates that are reasonab￿ and prudent,.
wepare the financial statements on the going concem basis unless tt is inarprrfjrkile lo wesume
that the charity will ￿ntInue in Operat￿n.
The Trustees are responsible for keeping proper accountiThJ ￿rdS that are suflicieftt to sh(Iw and
explain the charity's transa¢tions and disclose ¥￿th reasonab￿ accuracy al any lime the linancial
FJ)silion of the charity and enable them to ensure that the financial statements comply with the
Gharities Act 2011. the Charity (Accounts and ReFrf)rtsl Regulalions 2008 and the Provisions ol the
trust deed. They are also responsible low safeguarding the assets of the charity and hence ftjr taking
reasonable steps for the prevention and detection ol fra￿￿ and other irrsgulartties.
A Iruslee feview was hekl and we are aware Ihat the majority of the twslees have been in post in
excess ol the r￿rnrnended nine year peri¢xl and we we also a¢fvancing in yews.
As a part of our general succession ￿ann1r￿j we have been k)oking foi new trustees. ts)W￿8r in
common wilh many charitable organisations, ￿ are finding it difficult lo recwil new trustees. We
continue to search for Trustees. In the meantiffle we have detemiined that all trustees ar& keen to
conlirsue in post We wll review the situation annually and we have undertaken some online training to
ensure we are maintaining best praotice and acting in the most comwlent manner.
This rerx)rt was aFproved by the Trustees, ￿ 1 March 2024 a￿1 wgned on their behalf by:
Mr Peter Wright
Trustee
Mrs Louise Slwart-Roberts
Trustee

Humanlty at Heart
Independent examlner's report
Independert examin*8 fOPOrt to thtr Trustees of
Humonlty at Heart
I report to the charity Trnstees on my examination of the accounts ot the charity for the year ended
31 De￿rnbel 2023.
This rewrt is made solely to Ihe charitys Trustees, as a boty, in accordants ￿th Part 4 of the
Charilies IAccour7ts an Rerortsl Regulations 2008. My worf( has tmn urkyertaken so that I might
state to the eharity's Tiustees those matters l am required to state lo them in an Independent
examIne￿S report and lor other purFM)se. To the fullest extent peffl7itted by law. I do no accept or
assume responsibliity to anyone other than the charivs Twslees as a b(Mty. for my work OT lor this
report.
RESPONSIBILMES AND BASIS OF REPORT
As the Trustees ol the charity you are reS￿nSIble for the preparation of the ac£ounts in accordance
with the rquiremenls of the charit￿ Act 2011 I'lhe 2011 Act}.
I report in respect ol my examination ol the charitys accounts carri￿ out under sectron 145 of the
2011 Act arKI in canwng out my examinalion I have followed all the applicable Directions given ty
the Charity Commission under section 14515){bl of the 2011 Act.
INDEPENDENT EXAIIINER'S STATEMENT
Your attention is thawn lo the fact Ihat the charity has prepared the accounts in accordance wrth
Accounts"ng and Report by Charities.. Statement of Recommended Practice applicable io charities
preparation their accounts in accordance wlh the Financial Rewning Standaid applicable in the
UK and Repu*￿tC of Ireland IFRS 1021 in prelerence to the Accounting and rewrting by Chaiities..
Siatemelll ol Recommended Practrce issued on 1 April 2005 which is referred to in the extant
regulations bul has b8en wittKJrawn.
l u￿le1stand thal this has been (Jone in order lor the accounts to prov#Je a true arKI lair view in
accordance Mlh the Generally Accepted Accounting Practice ettective for reporting Periods
beginning on or after l January 2015.
I have cOm￿eted my examinalion. I can confimi Ihal no matters have come to my atteNion in
connection ￿ the examination giving me cause to ￿lIeVe that in any material respect:
11 Accounting records were not kept in respect of the charity as required by section 130 of the 2011
Act,. or
21 The accounts do not accord with those records" or
31 The a￿OUnts do not CoM￿Y wlh the applicable reqUIremer￿ concerning the lonn and content
of accounts set out in the Chairties {Accourts arKI Reportsl Regulations 2008 other than any
requirement that the accounts give a 'lrue and fair. view which is not a matter considered as part ol
an indeperKJent examination.
I have no concems aThl have come across no other matters in conne￿10n vdlh the gxamination lo
which attentron should be drawn tn this report in order to enable a proper understanding ol the
a￿oUnts to be reached.
DCT Accounting Ltd
Accounlanls
7 Wifton Close
Partridge Green
Wesl Sussex
FIH13 8RX
l March 2024

Humanlty at Heart
Stalemenl of Financlal Actlvities
for the year ended 31 December 2023
2(r22
Incon
49.965
Direct costs
142,161}
155.841)
Gross incom￿{expens0)
112,0761
Goveman* costs
12901
1125}
Operatlng Incomg1(•xpens8
7,514
{12.201}
Net movemgnt8 In lunds for the flnanclal year
7,514
12,201

Humanlty al Heart
Registered numbor".
Balance Sheet
as al 31 December 2023
1042937
Noteg
2023
Currenl assets
Debtors
Cash al bank and in hand
14,685
111,079
125,764
14,693
104,581
119,274
Credltors: amounts lalllng due
wllhin ong year
16001
16001
Net currem •88ets
125,164
118,674
Net as*s
125.164
118,674
Capltal and reserves
Restricted funds
Unreslricled funds
125,164
1,024
117,650
Shareholders. lunds
125,164
118,674
The diredors are satisfied that the company is enlilled to exemption from the requirement lo obtain
an audit under section 477 of the Companies Act 2006.
The members have not requiTed tt)e company to obtain an audit in accordwe with secti¢)n 476 of
the Act.
The diredors acknowWg8 their reS￿nsibIlitIeS for ¢omply7ng wth the requirements of th8
Companies Act 2006 wth resF*ct to accounting records and the preparation ol accounts.
The accounts have been prepared and delwered in accordance wth the provisions
applicable to companies subject lo the small companies regime. The proltt and loss a¢counl has not
been delivered to the Registrar of Companies.
Mr Peter Wright
Direeior
Approved by the Lwrd on 1 March 2024

Humanlty at Heart
Stalemenl ol Changes In Equlty
for the year ended 31 December 2023
ROs￿¢tod Unr￿￿ted
nds
funds
reseThe
account
Total
At 1 January 2022
1.024
129,851
130.875
Loss for the financial year
{12,2011 112,2011
At 31 December 2022
1.024
117,650
118,674
At 1 January 2023
1.024
117.650
118,674
Surplus for the fIn￿la[ year
7.514
7,514
Approved use ol restricted funds
Olhgr comwehensive income for the
financial year
Total comprehensNe income lor the
financial yaar
11,024)_
11.0241
(1:024}_
11,0241
11.0241
7,514
6.490
At 31 1)ewnber 2tr23
125,164
125.164

Humanity at Heart
Notes to the financial statements
for the year ended 31 L)ecember 2023
1 knwnting pollcles
Basis olprep8rath>n ol flnanclalstatem￿ts
The financial statements have been prepared lo give a Irue a￿1 fai¢ view and have departed Irom
the Charities laccounls and Rewrtsl Regulations 2008 onfy lo the exlenl required lo provtde a
rue and fair, view. This departLJTe has invofved folknwng the Charities SORP IFAS 1021 wblished
on 16 July 2014 ralher than the Accounting and ReKL)rting by Charities: Statement ol
Recommeniled Practice 8ffeclr¥e from 1 April 2005 which has since been withdrawn.
The financial statements have been prepared under th& hrslorical cost convention rtems
recognised at cost or transactions value unless otherwise slated in the relevant notes to these
ath)unts. The financial statements have b￿n prepared in accordance with Ihe Slalemenl of
Recommended Piactice.. Accounting and R&F4)rting by Charities preparing their accounts in
accordance wilh the Financial Reporting SlarKlard applrcable in the UK and ReFiulJic ol Ireland
IFRS 1021 issued on 16 July 2014 aThl Charities Act 2011.
Humanity al Heart constiiues a IM￿liC benefit entity as defined by FRS 102.
All income is reccynised once al the charity has entitlemonl to lh& incoffte, it is prol)abl8 thai the
income wll b& received arKI the amount of income receivable can be measured rg1iabJy.
For legacies, enltttemenl is taken as the eariier of the date on which either.. the charity is aware
that probate has been granted, the estate has beèn linajisgd and notification has been made by
the execulorlsl to the Trust that a distribution will be made. or when a distribution is received from
the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount
can be measured reliably and the charity has been notified ol the executor's intention lo make a
dislribulion. Where legacies have been nolilied to the charity, or the charity is aware ot the
granting ol probate. and the criteria for incoffle recognilton have not been met. then the legacy is
Irealed as a contingent asset and disclosed il material.

Humanlty at Heart
Notes to ihe financial statements
tor the year ended 31 December 2023
Ex￿rK1rture is recognised once there is a legal or constrwlive (￿)ligAtion to Iransler economic
benefit lo a third party. rt is probably that a transler ol economic benefits wil be rquired in
settlement and the amount of the obligation can be measured relithy. Expend￿re is CL￿llied by
activity. The costs ol each activity are made up of the total ol direct cosls and shared costs,
including SLtpwrt costs involved in undertaking each activty. Direct costs attriIxth￿ to a singl&
activstiy are allocated directly to that activity. Shared costs which contrilxrte lo more than one
actiwty and sUp￿)rt costs which are not attritxjtable to a single activity are aprKJrtioned belween
those actiwti8s on a basis consislenl with the use of resources. central stsff costs &e althated on
the basis ol time spellt, arKI depreciation charges ￿thated on the FY)rtion ol the asset's use.
Support costs are those costs incurred direcdy in suN)ort of exF*nditure on the obieds of the
chartty and include project management carried out. Govemance o)sts are those inCUfTed in
connectK¥n adminslration ol the charity arKI Com$￿IanCe constFiutional and statutory
requirements.
Charitable activhlies and Governance ￿St$ are costs incurred on the charitys operations. including
support costs and costs rektion to th& governance ol the Charity apportioned to charitabte
activities.
Tanglbl• IIx8dassets
TangitAe fixed assets are measured al cost less accumulative deweciation and any accufflulative
impaitment losses. Dep[￿¢allOn is provvjed on all tangib￿ fixed assets. other than freehold land,
al rates calculated to write off the cost. less eslimaled r8sidual value. of each asset evenly over ils
expected useful lile, as lollows..
off￿ equipmenl
25% reAlucing balance
Inlelest on funds held on dep)srt is br￿luded when receiveabie and the amou￿ can be measured
reliabty by the charity" this bs normalty L¥)on notif￿ation ol the interest paKI or payable by Ihe Bank.
Debtors
Trade arKI other debtors are fecognised at the setuemeni amount after any trade discount oflered.
Prepayments are valued at the amount prewd net of any trade discounts dug.
Cash at Bank andln hand
Cash at bank avKJ in hand includes cash and short term highty liquid investments wth a short
matUlFty ol Ihree months or Tress from the date ol awisition or openiNJ ol the deFNJSrt ￿ similar

Humanlty at Heart
Noles to the linancial slatements
for the year ended 31 December 2023
A current liability is recognised for the tax payable on the taxable prolit of the cuirenl and past
perioLis. A current tax asset is recognised in respect of a tax loss that can be carried back to
recover tax paid in a previous peri(MJ. Deferred lax is iecognised in respect ol all timing dtMer8nces
between the recognition of income and expenses in the financial slalemenls and their inclusion in
tax assessm8nts. Unrelieved tax losses and other deferred tax assets are recognised only to the
extent that il is probable that they will ￿ recoveTed against the reversal ol delerred tax liabilities or
Other future taxable profits. Deferred lax is measured using the laK rates an¢J laws that have been
enact￿ or substantively enacted by the reporting dale and that are expected lo apply lo the
reversal ol the timing drfference. except lor revalued land and investrnent propty where the lax
rate that applies lo Ihg sale ol the asset is used. curre￿ and deferred tax assets and lithlilies are
nol discounted.
Provisions lie liabilities ol uncertain liming or amount) are recognised when there is an obligation
al the reporting dale as a result of a past event, tt is wobable Ihat economic beneftt will be
translerred to settle the obligation and the amount ol the oblioation can be estimated Teliabty.
Liabilities are recognisgd at the amount that the charty allticipates rt will pay to settte the debt or
the amount it has recewed as advanced payments lor the goo(ts or services it musl promde.
Prowsions are measured at the best estimate of the arnounts required lo settle the obligation.
Where the ellect of the time value ol money is material, the promsron is based on the present
value ol those amounts, discounted at the pr&lax discount rale that rellects the risks specific lo
the liabilily. The unmnding ol the discount is iecognised within interest payable and similar
charges.
The charty only has financial assets and linancial liabilities ol a kirKI Ihal qualtfy as basic linancial
instruments. Basic financial instruments are initially recr4nised at transaction value and
subsequerrtly measured al their settlement value with the exception of bank loans which are
subsequently measured at amortised cost using the efleclive irrterest meth(Kl.
Fund accountlng
General funds are unrestricted lun(Is which are available for use at the discretion ol the Trustees
in lurlherance of ￿ general objecti'ves of the chwtty and whKh have not been designated lor
other purposes.
Restricted funds are funds which are to be used in accordance wtth spec[r￿ iestrthins IM￿Sed
by donors of which have been raised by th8 charity lor part￿ular purposes. The costs ol raising
and administering such fur￿$ are charged against the Specif￿ fund. The aim and use ol eaeh
r&slricted fund is set out in th& notes to the finarKial statem&nts.
2 Tanglble Ilxed assets
Offlce
equlpment
Co81
At 1 January 2023
Al 31 December 2023
3,241
3,241

Humanlty at Heart
Notes to tho financial statèmonts
for the year ended 31 December 20rJ
Depreclatlon
Al 1 January 2023
Al 31 December 2023
3,241
3,241
Net book value
Al 31 December 2023
3 Debtora
2022
Other debtors
14.685
14.693
4 Crgdllors: amounts talllng due wmhln one
2(r23
2022
Trade credit￿S
600
600
2022
Al 1 January 2023
Approv￿ use ol restricted funds
7.024
11.024)
1.024
At 31 D8cember 2023
1,024
6 Flelated party transactlons
During the year. m Trustees receNed any renumeratsons.
During the year. m Trustees received any benelils in kind.
During Ihe year, no Trustees received any reimbursements ol expenses.
7 Othor Infommllon
Humanity at Heart is a privale company limited by shares arnl incotTwaled in England. Ils
registered ollice is..
28 Keymer Road
Hassocks
West Sussex
BN6 8AN
12

Humanity ￿ Heart
Detailed Stalomenl of Flnanclal Actlvilies
lor the yèar ended 31 tlecember 2023
This schedule does not formpart ofihe stalutory accounts
2023
2022
Income from:
Investments
Donations
1,603
48,362
49.965
381
43,384
43,765
Direct C08ts
Project support
Travel and subsistence
40,526
1,635
42,161
55,841
55,841
Governance costs
General administrative 8xpenses-.
Bank charges
125
125
290
290
125
13