HEALTH & NirrRTfioNAL DEVELOPMEhry SERVICES IA comp*ny Umlted by ￿arnDIet) DIREcfoRS' REPORT AND FINANCIAL sfATEMENTS FOR THE YEAR TO 31 DECEMBER 2020 Ch*iity I Co•pMy 3120x1 (England and Wlks) HEALTH & NUTrITIONAL DEVELOPMENT SERVICES PAGE (i) Legaj & Athninistraiiv¢ Infornmt 12)_ (31 {41 Indwdent F￿￿￿￿￿er$ Re￿rt {5) Siatement of Financial Artivities (6) Balan¢x Sheet (7)_110} Nok% ￿ the Financial Ststements HEALTH & NUTIUTIONAL DEVEU)PMENT SERVICES LEGAL & ADMIPIISTRATIVE INFORMATION DIrett0n￿nI$etr￿". A Surnmers (r¢sigrKd 4 Aug￿$t 20211 B Baker S Wilso D Alban B Alban The exi51in8 trustees appoint new mLs*es followin8 th¢ provisk)ts laid out in the orwii5ataoD'S governing ins¢twnenL Seertt*ry: D Alban Con)￿nY Numbtr. 312W243 (England and Wales) Cbartty N￿rn￿er. 1050848 Regbt¢red Office: 78 Church Road Ma]vttn Worcester WR14 INH The compHny is limited by 8u8rantre 8md 8overned by its Memordnd(Jm atkd Articles of A$￿elation dated 31 Ocknber 1995. It isre8i*¢r¢d as 8 tharity with the Charity Commission. ObJ•cts." The chartty's object and its princip￿ activity dwing the year underreview is the advancement of he41th and nutritional nee&4 ID developing countries. Prim*ry B*#ker5: HSBC l Higb Stre Harpenden Beracah Admini*rglion Limited 37 Si Johns Rogj Std¢up KattDA144HD HEALTH & NirrRITIONAL DEVELOPMENT SERVICES REPORT OF THE DIREcfoRS FOR THE YEAR TO 31 DECEMBER 2021 ttlvftles *Dd Aeh" Foodbank PrograrnTne {Mitl8ation- Covid Impacts) Communtty Care l Building Projwts {addressÉn8 the needs of irtdividva]s and fatniiies living in extremely difficult CiTcumstsnc¢sl Fang Boys and Girls Home Relief Aid for Displa¢ed Famili&% and ltidividuals Child Watch Anti-TrdifLckin8 Network School Tiansw)rtation PfO8Tamme Educ8tiollai Suprrf)rt 8nd S]xcial Needs During 2020 the impactof the ptindemic kn Meant th* Hands h&$ needed to re-￿8¢88 and make ch8ngts ￿ our approache5 and priorities through￿1 our sphere of (yerdtion n￿Ssary. Joint rKojects in ¢¥)op¢ration with l(th] authorities and other agcn¢i&s haye continued to increw and new partne￿IPS that have F¢en forged in order to address the nttds of th05¢ who are most wJ]nerable. FoOdb￿k Prfjgr*mme {MlllgathM. Covld ImpA¢ts) Ftand5 h&5 thr￿ fam)s in the re8iOn. Wld they have all been ttmied kn f(KUS on the ne¢4t ￿ pr￿U¢¢ r(K>d for the poorest f8rnilits in the comrnunitics that we work in. We haye tsken on new l(Kai team mernF￿ tn ordff tts respond to the needs of incre&sed pr(xIu￿]o￿ and delivery of produce to beneficiary groupk This wo8Tamme is lit)ked with our long-tenn efforts to provide R¢llef for Displaeed Familics IBdivId￿lI A5 in previous y¢ars aid ￿ displaced pe(yle alon8 the ThailBurn)a tM)nlercontinus It is most often in the forni of f(x)d, ci)okin8 Utensils. m04u1￿ nets aTtd blanket& 8TLd rnedt￿ we. Large DumF*rs of displa¢¢d ￿pIC and falnilies continu¢ to live in extremely difficult circumslances. The tx)rder artas arc Still providing a place ofrElative Safety for th¢m, but they continue to be eKtremely Vulnerable to 5¢rious exploitation. Covid 19 h&8 trmught m￿h greater pressure to bear for these dispersed ¢ommwiitie& COMTh￿Dity Care l BuildiDg Pr0￿Cts Han4ts has been workiiJ8 in partnership with goyernmcnt other lo￿1 orwizations to address th¢ need5 of individuals and families living in extremely difficult circumstances. AgaisL the impact of the pandemi¢ has affected the pwre5t and mosl vulnerabl¢ by bringing even greatrr presyjre up)n them Kn their Struggle just to sutvive. lThis #rnof the work of Hands has i￿l￿ded ]xovidin8 acc￿ to health care for individuals suffering phj'sical ormental Èllness and disability. Our staff have aig) been A S(wree of ttKow¥8ement and ho￿ for those who feel that they att facin8 thin8s that are imtx)%sible to overcom¢. Buildin8 projects have F*en L￿denaken joinuy supportd by H￿d5, the l(*al council and community leaders. These ptvjv¢ts are protK>sed and if approv￿ Carried oui by the partners. The iYneficiarie$ are p￿pIC living in extremely difficult circumstances and M+J¢re the ¢ondition5 they art living in are deemoj to be unsaf¢. F*Dg Boys Girls Ho￿£ The btivs atjd girts al ourhostel im Fang are ￿ntinuIng with theTr S￿ditS butthis yeor has been very di£ficult forthem due tts Covid 19. S¢hools have been closed for severa] Mon￿ 8nd the summer bre¥k was extended in order to eomply with travel restrtctions that wert in place. Honds 5t&ff were not abl¢ to travel as ntsTM￿ to meet with p8Mtsand gWdia￿ in their IM)mes. These are ttnptKtant conne¢iions &% decisi¢)ns are m*Je concerning individual nee41s of the children and P￿ents, stsff and children consult togdher 10 prepare for next steps. Thtte have been adjustments in tsf daily routines and al￿ expectations and ¢hildren* parents and staff ar¢ a]1 w)rking togetheT to overcome the difficulties. Child Wattb AntkTraffickitig Netsvork The progrdmme in the villages continues to b¢ ¢ffKtive Thl tt) provmle rn8Thy tthefJt& These are seen Én the me8surable d¢¢ttase in tht nurnbe￿ of children It￿)rted.]ni&Sln8. have not been contsctsble. The pandemic has made for increawj monitoring of travel ￿￿e¢n one district and anothtt. This could be having * beneficial impact on the problcrn of trdffKkin& H2ad8 stsff will continue to monitorthis. HEALTH & NirrBJTIOIYAL DEVEU)PMENT SERVICES REPORT OF THE DIRECTORS FOR THE YEAR TO JI DECEMBER 211211 Stbool trawp)rlalion progrnmJll¢ H￿dS continued to Fwvide fimding for s¢hxpl services for l(Kal sclKM)IchtldreTh in the Fang districL Wian8 Waay s¢hiK)l endcavours to serve Children fjvm displaced families livin8 and working in mpallie This report approvtd by the Ixjard ￿ 8 Septanixr2ff21 and si8￿d on its tr¢half. D ALBAN . DIRECTORrrRUSTEE HEALTH & NUTRITIONAL DEVEIAIPMENT SERVICES Exawiner'j Report To the Trwttts OTH￿1th & Nutrttio•al Development Services IReg'd Charity No 11151 I h8ve ¢xwnined the &c￿nts for the pcri¢MI to 31 Decani*r 2020 set out on page 6 to I l. Rupettlve r¢spfynslblliflt5 of TTUStets •md E￿￿1￿er The charity's tNsttt& who are aly) directors ar¢ resp)nsible for the prwrtion of the xcounW thq consider that th¢ audit )rquir¢ment UDder section 144 of the Charities Act 2011 is rwuirrf and an ÈDdependcnt tXominaLion is needed. Having bew. Ex8mln*r's Statemeni In conrrf¢tion with my examinatio￿ DO Enatter has ￿me ￿ my attentioEL (l) which gives me re&4)nable Ca￿ to beli¢ve thaL tti any rnateri￿ resFtcL the requiremen￿. koyp a¢couniing records in accordance with s386 of the Componies A￿ 2006. and to Prepare xcounts which ￿ wtth the aculu￿In8 records and to comply with the Bccountlng requirements of the Companies A¢t 21K)6 atMJ with the methods and priticiples of the Ststement of Recommended Practice: ¥x(rtmting and RerATrrting by Charitles {teYi5ed 2(K)5) have not been met.. {21 to which. in my Opinio￿ atlenlion should be in Order lo enablr a pr(yer wid¢t3tanding of the a¢¢ounts to be rvdehed. Neal Rogers FFA FIPA 8 September 2021 Beracah Administralion Limited Incorporated Financial Ac¢(Mmtants 37 St Johns Road Sidcup Kent DA14 4HD HEALTH & NUTRrrioNAL DEVELOPMENT SERVICFS STA TEMENT OF FINANCIAL ACflVITJLS FOR THE YEAR T031 DECEMBER 21120 To Totsl 2019 INCOMING RESOURCES Incoming resourttflromgeneratedf4Mds." Voluntary Encom¢ 057 12,785 94,842 13557 Inc(￿¢ ReFA)UrC￿ CharitableAdivilies 974 Invesiment Incorne 8Q058 12,785 94,843 114532 RESOURCES EXPENDED Costs 0fgenerqlthglyn￿. Cl)ar5table Adivities 5a 85922 JI,920 97.842 110.670 5b 225 225 225 Total Expendibjre 86,147 11.920 98,067 110.895 SURPLUSI{DEFICIT) FOR THE YEAR (89) 776 3,637 Total Funds Brollgbt Forward 33.859 6.463 40J22 36,685 Tot*] Funds Carried Fornrd £33.770 £7J28 £41,098 £40,322 Movements on all reserY&s and all ￿￿ISed gains arbd lossts are shown aFA)v¢. All ofthe orggnisation's operatton5 8Te cl&8s¢d as Continuing. The n¢)tes on pgges 8 to 11 forn) p&tof these F￿ancial 5t*unen HEALTH & NUTRITIONAL DEVElnPMENT SERVICES BALANCE SHEET AT 31 DECEMBER 2020 2112• 21119 Total FIXED ASSETS Tangible Assets 125 125 166 CURRENT ASSETS Gift aid T&K Recoverable Stock Cash at Bank 8nd in Hand 11,181 4.169 25,031 4.169 24,697 4,169 31025 7.328 33.870 7J28 41,198 40.381 CURRENT LIABILITJF Sundry CreditOfS {225) (225) (225) NET CURRENT A&SETS 33.645 7J28 40973 40.156 NET ASSETS £33.770 £7J28 £41.098 £40,322 FUNiKS Unrestricted Funds Restrt¢i¢d Funds 33.770 7j28 33.859 6.463 £41,098 £40.322 The D￿tOrS eonsiderthat the C4)mpany is emitled to ex¢mpti¢)n ftDm the requirement to Iwe an Audit under the provisiot)s of Sertion 477 ofthe Companies Act 2￿6. Members have not required the Com[￿Y. undtt Se￿10￿ 476 ofthe Compat)ies Act 2006, to obtain an AU￿1t for the year ended 31 D¢cember 2019. The Dircctors a¢￿WI¢dge theirKVK￿Thl]ity for.. E￿Uring that the Compa¢)y keq￿ accountin8 r¢o)rds whith compty Section 386 and 387 of the Companies Act 2006, and Preparin8 Awunts which give atrue and fair viewof the state of aff8irs of the Company &8 at 31 Decemb¢r2020 and ofits Tf5uits forth¢ year in accordance Thryth the requirements of Section 394 and 395, and which othern4ise comply with the requireme[￿Of this A￿ relaling ￿ &counts 50 far as applicable to th¢ C¢)mpany. The finan¢ial ststrmenL% which h8ve E¢en pre￿red in ala￿ with the special wovtsions of Part 15 of the Companie5 Act 2006 applicable to small ¢OEnpanics 8t￿ in a¢cordance with the Financiaj Rwrtitl8 Stsndards for small eotities. were appro y the diTe¢tor5 on 8 September 2021 signed OD its behalf. D ALBAN- DIREcfoRlfRUSTEE The notes on pa8es 8 to I I fom) part of these fmancial stst¢rneni& HEALTH & NUTRMONAL DEVEinPMENT SERVICES NOTES TO THE FtNANCIAL STATEMEIYTS FOR THE YEAR TO 31 DECEMBER 202 ACCOUNTINC POLICIES Basis of Pr¢par*tloll ofFkn*nel*l Ststements The AccouThts are prepared under the Historical Coa Converttion. The fitrdnciat statements have been Prep￿ in a¢￿)￿an¢t the Statement of R¢eommended Practice- Accounting and Rqx)rtin8 by Charhtie518ORP 2(K551, applÈthle UK Accounting stsnd8f￿ 8nd the Cornpanies A¢t 21MJ6.The prtncipal accounting poli¢i¢5 adopted in the p]Twaratiots of the fmaneial statements 8re set outI￿lOW. I•¢omthg Resourte5 Voluntary ineome it)¢luding 4k)ttatiO￿ gifts and lega¢ies and grants that provide core fundin8 or are of 8eneral nature arc fttoBnised where the￿ 15 entitiemenl c•Trinty of rtceipt and the arnount can be meAsurcd with sufficient reliability. Such inwme is only deferra when: the doYK>r spccifie5 thatthe 8rgnt or don*ion rnu5tonty bc used in ￿￿re accounting periimls; or the donor im* eondÈttons which must be met before the tharity has unconditional ¢niidemenL Invc5tmenl ineome 1$ recO￿Ls¢d on 8 rttrivable FA5iS. In¢ome from ¢haritsble a¢uvities includes irtcom¢ rec¢ived undcr contrdct or where entitlement to 8rant funding 15 subject to Specific perfomianee cottdition5 15 Te(x)gnised &8 earned. Granl Income included in this category provides fvnding to SUPWbrt tKrfonnance activities and is recognised where is entit]etnenL certainty of receipt and the amouTrt can be me&%ured with &ffi¢ient rrliability. Rtsourcel ¢xp¢nded ReSoUr￿S expended are included in the Sta*mentofFinan¢ial Activiti&s on an acc￿￿]S imsis. inclusive of value Jded t&K which ¢attnot b¢ reo)vered. IJ Dott*ted Servka ••d F•dUlks These are Includ￿ in in¢oming re￿￿rt¢s (with an equivalentamouDt in rewurc¢5 expended) where the beRefit to the charity is re8sonabty qtsantifiabl4 measurable ma*Tial. The vajue placed on these r￿ure￿ is the estÈrnated value to the Charity ofthe service or factlitv ￿rriVed. V(&lwiteer Hdp The valu¢ of any volwitary help received is not iDduded ID the xcounts but is described in th¢ repott T#D2ibl¢ Flxed Assets **d Ikpreeiatio Tangible Faxed A&Yts arr swed 8tC05t or Valuati￿ kss depreeiatso Depreciation is provided ￿ the foik)win8 aTmual rates in ordcr to WTit¢ off ¢a¢h a￿d0Ver its estirn￿ useful life or, if held under afJn*nce le￿. over the lease *rnJ. whichever is shor￿. Motor Vehicle Plant and Equipment - 25% on rethictn8 balance basis - 33%on reduciD8 balan¢¢ basis HEALTH & NUTRITIONAL DEVELOPMET4T SERVICES OTFS TO THE Fif4ANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 20 LEGAL STATUS OF THE CHARITY The Tn￿t is a company litnited by gu8rdDt¢e and h&sno slMTe capital. The Itability of rnemb¢r in the evu)t of winding up 15 £1.￿. TANGIBLE ASSETS Molor Vehi¢l¢ Office 4uipmerJt Totsl COST At 01.01.2020 5214 269 5.483 Addiiions At 31.122020 5,214 269 5.483 DEPRECIATION At 01.012020 5.049 268 5.317 Proviikd during the Periixl 41 At 31.122020 268 5,358 NET BOOK VALUE Al 31.12.2020 124 125 At 31.12.2019 165 221 The aT￿Ual commÈtinents and non-¢ancelltn8 IiJcratin8 Ie15es and cfipital commitrn¢t)ts are £Nil {2019￿]]} HEALTH & NirrRITIONAL DEVELOPMEKf SERVICKS NryfES TO THE FtNANCIAL STATEMEf4TS FOR THE YEAR TO 31 DECEMBER 2020 IIYCOMING RESOURCES To¢*1 Tof*l 2019 Donations Gifi aTd Tax Recoverable 78.472 7J85 12.785 91257 7,585 11)0,750 11807 86.057 12.785 98,842 113.557 Thai Shop Sales 974 Interest Rtteivable RESOURCFS EXPENDED a) Cbarlt*bk Activlties Project Co#s Donation5 41.125 41,125 11400 91,104 4.988 (8531 55 636 6.820 7.121 799 11.920 Depreciation ITW]rance5 Motor & Travelling OtTice CosL8- Thailand Office C05Ls- UK 41 637 4,437 38.7 496 41 637 4,437 38.706 496 11.920 97,842 110.670 b) Covern*Bce Costs IndqKTrdeTrt Examiners Fee 225 225 225 HEALTH & NUTRITIONAL DEVKIAIPMENT SERVICFS NOTES TO THE FINANCIAL STA TEMENTS FOR THE YEAR TO 31 DECEMBER 2020 CASH AT BANK AND IN HAND T•t#l 2019 CurrentAceounts Deposit Account 6.677 18,020 7J28 14,005 18,020 24.511 520 24.697 7)28 32.¢r25 25.031 SUNDRY CREDITORS Independent Examiners Fee 225 225 225 225 225 225 STATEMEP4T OF FUNDS lth Retelpts Expenses Baltitwd Restrf¢t¢d Funds D & C Summers R Summers Rohingya Refu8ee5 6J25 10,865 1.920 (io.Th)o) (1.920) 7.190 109 29 29 6.463 12.785 (11.920) 7.328 U*restrleted FuTrds Genera] Funds 33.859 86.058 (86,F47) 33,770 TRUSTEES AND OTHER RELATED PARTIES No trustees received r¢munerthn during the year(2019:￿111. No tr￿￿teL*were in receipiof exp￿Se5 during the period (2019-Nil). POST BALANCE SHEET EVENTS The director5 consider tha1th￿¢ ort materkal events th8thave 0￿urred SiDce the Ball￿¢ Sheet date. 10