HEALTH & NUTRITIONAL DEVELOPMENT SERVICES {A tonkp4tyy limited by gurantt¢) DIRECTORS. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER2021 Charity No. 1051 C•thpny 31211243 {EglDd W*tes)
HEALTH & NUTRITIONAL DEVELOPMENT SERVICES CorENTs PAGE {1} Le8al & Athninistrative Inforni*)n (2}- (3) Directors Rew)rt 14} Ind¢ident Examiners Report 15) Statement ofFinan¢ia] Attivtties {6) Baiancc Sheet {71_(10) Notes to the Financid Stsments
HEALTH & NUTRITIONAL DEVELOPMENT SERVICES LEGAL & ADMINISTRATIVE INFORMATION Dirtttorgrtrnsttts: B Baker S Wilwn D Alban B Alban The txisting trustce$ 8PtA)int Dew InJste¢s following the wYi5iOn5 laid out in theorganisation's governing instrumenL Secretsry: D Alban CornpaDy Number. 3120243 ngland and Wales) Charlty Number: 1050848 Registered Office: 78 Church Road Malvem WR14 INH Gov¢rnim¥ IN5trumelltr. The Company is limited b} guarantee and gowerned by lis Memordndum and Articles of Association dated 31 October 1995. It is registered a charity with the Charity Commission. Objècts.. lThe charity'5 object and its principa] activity during the year under review is the advancement of health and nulritional needs in developing ¢ountries. Prlmary Ballkers: HSBC l High Street Harpende Herrford5hire Independent Examlntrs". Beracah AdMinistratrt I.imited IncOrr)rated Financial Accountants J7 St Johns Road Sidcup Kent DA14 4HD
HEALTH & NUTIUTIONAL DEVEiDPMENT SERVICES REPORT OF THE DIRECTORsrrRLSTEES FOR THE YEAR TO 31 DECEMBER2021 Revlew of Aetivities Aehi¢Ytmtnts Hands Activitie Hands c4)ntinues focus on the adivities svmmth iylow. We have worked tirelesslv to strengthen our relationshkps and partnerships with b¢nefi¢iarie% and agen¢ies irh the local community. This h&s again led to futlher dev¢lvpment of exi5tin8 projecrs and the implcmentstion of new ones. Covid has had a major Èmpact in lThai18nd &8 Il has all round the world. The diffJcultie5 faced by Thai, Shan, and Ahkapple in Thailand (the thrcc main pcople groups we work with) has certainly been comtx)unded and it is extyJ that the on the ¢wnomy will ¢x)niinue io worsen. Safety aDd Edu¢4tioJbl Support for alld Girls at Risk Hands ¢oniinues to provide care and 5afcty for children at risk. Some are in are invited to Itv¢ al Han. home in Fan& so that they can be in a safe environment and a]xJ. a¢¢ess go¢ education. Children who are at risk or who living in very rcmote areas are our priority. A ntjmber of other ¢hilthYn, who are able live at home orwith relatives, are alg) supported by Hands staff. Aid and Care in Community Projccis aimcd at providing help to displacwl fanilies and individuals continuc. Hands staff en8a8ed with families to provide primary healthcare advice and treatmeni or rel¢rra]s local hospitals whenever rK)ssible. Oiher relief activities have been Unttske thn)u8hout the year focu5irhg on elderly people livin8 alone 2nd particularly th05c living in poverty- Staft-mak¢ regular visits to check on hralth and wellbein8 and, also ID rc5pond tt) needs as appmpriatc. Childw#tch for Shan displaetd eommuDities I'hc pro8ramtn¢ c4)ntinues to be effeaive and is on80in8. The Hands am are platinttig and workin8 toward expansion into ncw villa8es. Initia] contacts and research arc taking pla¢e_ Several monbers of have attended training courses to aid in deTrelopin8 5ki115 and experienc¢. NeNorking opwJrtun¥tie5 have al benefitcd our team mcmbers. We have aly) yblc to share our understanding and experience i%ith both govemmertt and non-govcrnmcnt a8cncies. We are really pleased to be furthering our partherthip with Wiang Wai school. This parthership focuse5 on the needs of children and families living in the catchment area of tht Sch1. We have seeo such a draJnatic ch18¢ in the school since we were rirsi involved over 15 yeaT5 ago. It has 8rowi In student numbcts. in achers, in ¢lassroom5 and m05t importantly the hope desire ¢0 mske a difference lo the students aT thc ability for them to break the cycle of povcty thcy arc ¢urrenily in. li is a huge challeR8e. with extrn obstscles for the majority" of Studen & m05t of them have no Thai ID pap¢rs. TheTe is a real UTMJerstanding among the 1CherS of the diffjeulties the children and their familie5 fac¢ every day. In bringing hope them and we work wÈth the sch(x)I to help them find pathways out of the haT5h conditions they are living in. Flul it's a challenge to know the best ways to respond and we are becomin8 more and more aware of the increase in numbers of pcoplc who are in ne£d of wistsn¢e. Foodbank Project The ¢oronavirus pandemic has had a m&5siTre impact in Thailand &8 elsewljcre around the world. The worst ancctrd being the pwrest and m05t vulnerable. Our Foodbank Projert is disthbutin8 foods from our fann5 ID¢luding fruit and veg¢thbl¢s. fish: w.. chickens and pigs. In adithuon, Ive are pft)viding ad dried fix)ds. We How have four of our team members woting on fami w]urtOn. in three differtnt locations. In addiliofj, they g beginning a 'pilot' proje£4 whieh will Create a small Trilchen gaen, that ha5 lots of variety for everyday use. Ir this is su¢¢e55ful and Supplies a small amount of a varict>' of nutritious prtyjuct, we wll l(K)k to help build and establish more kit¢hen gardens to those that are unable to establish thcm forthemselves and their fatnilie5. HANt)S is also 5upplyin8 any surplus produce tr) nwal hl$ for them to distribute children from extranely p)or and di5advants8ed families. All of these projects of coursc havc 10 dot)e in a COVID secure w7y and the team work hard ensure th05¢ they deliveT food to atHI they themsclvts are safe. Their 8bility to illract with other5 is Fcoming in¢a$]nglY limited as the COVID case numbers are rise.
HEALTH & NirrRITIONAL DEVELOPMENT SERVICES REPORT OF THE DIREoRsIrRuSTEEs FOR THK YEAR TO 31 DECEMBER 2021 Housing and Sh¢lt¢Y ProJe¢t 1.he Ilands team continue to partner with local authorities in the district and various villages and communitie5 in the provision of housing and shelter for those in acute need. Often tho% who are elderly and alone, many of wlM)m liv¢ in dilapidated homes th fallen into disrepair throu8h TrVerty. Sometiwnes those who beneftt ar¢ very families with Children who aye living in tond¥¢ions that are not s¢ or present hazards of Trariows kind A typical project will be inirialed either by the Hands leam or the lo¢aJ auttK)ritiek The parthefship will also draw In contributions from nei4hbours WIM) are (x)ncerned but unable io tt$wnd by thejnselves. The fvlt of this 3pproach is th Ih¢5e projects arc 0ed by the ¢ornmunity and benefjt not only those in need of help but al the wmmunity that works together to provid¢ that help. School trxnspDrtstlw Hands cottiinued io proykde fimding for 5ch(x)I bus seryicts for local sch(x>lchildreEJ in the fang distTici. Wian8 Waay school endedvours io serve childTen from displ famili&s living atMI workin8 in ¢xtremely tK>or condition5 and al consi(krable distance from the 5cknI. Hands has detided to focus its SUPPOrt on th¢ ¢hildren tn the area of Wian8 Waay. Risk Assessment The directors a¢tiv¢ly review the majorrisks which th¢ charity face5 on a regular basis IKlieve that tnaintsining th¢ free reserves staled. cvmbined with the annual review of the ¢ontrDls over kev financial systems will provid¢ su1¢1¢nI re50urcc5 in the event of adverse conditions. The directots havc also examin other 0ratIOnal aThd business risks whi¢h they face and confirni that they hayc established systems io mill¢ significant risks. Reserves Pollcy The director5 have L¥)nsidettd the level of reserves they wsh Tr¢ain. appn)priate io the ¢hartty's needs. Thi5 is hased on the ¢harity's sizc and the level of finan¢ia] ¢omrnitsnent& The dtWa015 airn 10 ensure the charit> will be able to contifiue io fulfil its charitable activiiies even if therc is a temporary shortfa]l in itOrn¢ or unpected expenditure. The direciors will endeavour not to sd aside furtds unnecessarily. Dirtttors. respoth$ibilitits ill reltioTr to th¢ flDaMei*l statements The Chariiies Act 2011 aTMI company law trquires (he trusteesto prepaff financial 5tstements that give a true and fair view of the state of affairs of the charity at the end of the fancIal year 8nd of its surplus or deficit for the financial year. In preparing those fanCIal statemtnts the try5t¢¢5 are rquired to: S¢lect suitsblc accounting licIeS and apply them C5]sten(lY Make judgemenL% and tlat£S that are r¢a9)nable aThd prudeni Prepare financial stsiements on the going ncern basis unlcss it is in8ppTopriate to presume that the trust will continue in exisieiice The dire¢ior5 are reynsibl¢ for keeping proptr accountin8 rwds whith disc105e with rea9)nable accuracy at any time the financial tknsition of the tn¢. They are also rtsponsibl¢ for safeguarding the &ssets of¢he trn5t and hence for taking redSI)nable 51eps for the prevenrion and de10 of fraud and other iTregulariii¢s. SMALL COMPAIYY RULE This rewrt has been prepared in accordance with the special provisions of P#rt 15 of the Compatjies Act 21)06 relating to small c(Mnpanies. This r¢]x)rt Was appmved by the tthrd on 25 kptember 2022 and signed on its behalf. D ALBAN- DIREcfoRrrRUSTEE
HEALTH & NUTRITIONAL DEVEiDPMENT SERVICES Independent Ewniner's Ryn To the Tr¥sttts of Healtb & Nutrition81 Devtlopm¢tst Strvltes (Reg'd ChTity No 105118481 I have examined the accounts forthc period to 31 DeMr2D21 as set out on page 6 to l 1. Respective responsibiliti¢s of Trte¢S and Examiner The charity s trustees. who are aly) directors at r¢snlb1e for the prep8r8tion of the w)unts. they consider that the audit requirement under se¢iion 144 ofthe awitses Acl 2011 is not wuirf that an independent examin10n is eeded. Having be¥n s&isfid that the ¢harity is noi subjea wdit under company law and is eligible for itMlqKndenl examinalion it is my resp(]bilIty' .. examin¢ the aco)unts under sli0n 145 of the 2011 Aci" to follow prwedur¢s13id yn the General Directions given by the Charity Commtssion under se10n 145(5Kb) of the 2011 ACL 9d io slate whether poni¢ular matters have corne to my allents¢)n. Basls of Examiller'5 StatemeDt My cx8min2tion was Carried (iut in acwrdance with the General Directions given by the Th2riry Commission. An examination includes a reviewof the ae£ountin8 records k¢pi by the charity and a comparis)n of the acwunts pre5enied with tho%e records. li alw includes consideration of anv unusua] items or di5c105ures in the accounts. and the seeknng of explanations from you as trnstees ¢on¢erning any such matters. The pr(Ktdure5 undertaken do ty)t PTv¥id¢ the evidence th31 would be required in an audit an¢L consequenuj.. no opinion is given as to whether the aceoutlts present 'trut and fair view, and the retM)rt is lirnited such mauers sd out in the slatemeni below. ExamÉDer s Ststement In co]mection with rny examination, no maller has [n¢ to my att¢niion: (l) which 8ive5 me reasonable cause to bElievc thaL in any merig] respecL the requircments: to keep accotjnting r¢¢ords in acrordance with s386 ofthe CompaleS Act 2(X)6: and to Prepare a¢counL% Mhich accord wilh the accounting record5 and to comply 1th the a¢wunting requirem¢nts ofthe Companie5 Act 2(M)6 a] with the tnethods and principles of the Staiemenl tsr Re¢ommended Pra¢tice: 8¢COUnttng and RetKTrrting by Ch$ticS {revi5ed 2(K>51 have noi been Thet: or {21 to which, in my Opinio attcntion Should be drawTr in orrferto enable a proper widerstsnding of the a¢counts to be reached. Neal Rogers FFA FIPA 25 September 2022 Beracah Admini51rdlion Limited Incorporated financial Accountants 37 St Johns Road Sidcup Kent DA14 4HD
HEALTH & NUTRITIONAL DEVEpMENT SERVICES STATEMEprf OF FINAYCIAL ACTIVITIF5 FOR THE YEAR T031 DECE.MBER2021 Total 2021 Total 202 UltkI¢d Restrieted Notes JNCOMING RESOURCES lcumlk re504rsIr0mXeXernIedIUmd¥." Voluntsry IncoEne 77234 13,134 90,368 98,842 Income Resourcc8 from Charitable Activities 450 450 Investment Income Total intoming resource 77.686 13.134 1.820 98,843 RESOURCES EXPENDED Costs oIgeKernlinxfunéts.. Charitable Activities 5a 71.593 15.694 87287 97,842 CJoven)anre C05ts 5b 225 225 225 Tots] Expenditure 71,818 15.694 87.5 12 98,067 SURPLUSI(DEFICIT) FOR THE YEAR 5,868 3J08 776 Total Funds Brought Fornrd 33.770 7,328 41.098 40,322 Totsl Funds Carried Forward £39.638 £4,768 £44.406 £41.098 Movements on a]1 rtserv¢s and all cognised gains and losses are shown atM)ve. All of the or8anisation's operdtions cl&wJ &s continuing. The notes on pages 8 to I I forn psrt of these fjnanciai statemen
HEALTH & NUTRITIONAL DEVELOPMENT SERVICES BALANCE SHEET AT31 DECEMBER2021 2021 Total 2020 Toial Unrestricted Restritted Notss FIXED ASSETS Tangible Assets 94 94 125 CURRENT ASSETS Ciift aid 'l'&x Eiecoverable Stock Cash at Bank and in Hand 7.810 2.073 29,886 7,810 2,073 34,654 5.004 4.169 32,025 4,768 39.769 4.768 44.537 41,198 CURRENT LIABILITIFS %llndTh Creditors (225) {225) {225} NET CURRENT ASSETS 39544 4.768 44J12 40.973 NET ASSETS £39,638 £4.768 £44,406 £41.098 FUNDS Unrestricted Fund5 Restricted Funds 39.638 4,768 33.770 7,328 £44.406 £41,098 The Direciors Consider that the Company is entitled to exptiOn frorn the trquirement to hav¢ an Audit under th¢ provisions of Section 4r1 of the CompaThi¢s Act 2(KX). Members have not requir the company, under Scction 476 olthe Companies A¢t 21M)6: ty obtoin an Audii for the year ended 31 December 2021. The Dtrectors ackM)wled8e their responsibility for.'- Ensurin8 that the Company keeps acnting records which comply with Section 386 and 387 of the Companies Act 2006. and Preparing Accounts which 8iv¢ a tnje and fairvi¢w of the state of affairs of the Company as at 3 l December2021 and of iLS resulls forthe ye4r in accoTdarKe with the Eyquirrments of Scthion 394 and 395, and which othenvise o)mply with the requirements of this A¢t relating to aceout)ts s) lar as appli¢able to the Company. The fJnan¢ial Statemen whi¢h have been prepared in ac(xMdarJce with the speciaj provisions of Part 15 of the companies Aci 2006 applicable 5ma]I companies. and in accordance with thc Ftn3n¢ia] Reportlll8 Standards for small ¢ntities, were approvcd by the directOT5 on 25 Seplember 2022 si8ned on its behalf. D ALBAN- DIRECTORrrRUSTEE The noie8 on pa8cs 8 10 I I fvTtn part of these fman¢iai ststemenL%
HEALTH & NUTIUTIONAL DEVELOPMENT SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2021 ACCOUNTING POLICIES Bas1$ of Prwrtlott of FItI•l St#t¢nt¢nts The Awounts a prepared erthe Higorical Co Converttion. The finan¢ia] statements have been prepared in accordance with the seMen1 of Recommended Praciice- Accounting and Reporting by Charities (SORP 20051. applicable UK Accounung Stsndards and the Companies Aci 2(X>6.The prineipa] a¢¢ouniing wlicies adopied in the prep8rnllon of the rtnon¢iai ststrments are sd oui below. Incoming Re50uttes Vvluniary inwme invluding (k)naiion& gi(ts and legati&8 and grants that prowide core fundin¥ vr are of genernl naiure are Teco¥nised where there is eniitlemen4 cenainlj ofre¢eipi and U)e amouot Can be mvdsured th.ith SuiCient reliability. Such inc4)me is only dcferred M'hen= the dotN)r %lfie$ thai th¢ grant or {k)nl{n must only be used in ac¢ouniing periihjs; or the dotN)r has imw>s¢d Conditions which musi be met before the charity has un¢<mditional ¢ntiUemenL It)vesth)¢t)t in¢ome 18 recogni on a receivable basi& Ineome from Charitsble aciivities inCldeS income re¢eived under ¢OnrIa or where entit]emeni to grant fwiding is subje¢t to spe¢ifi¢ perfornian¢e conditions is recognised as eamed Grant income included in this ¢airgory pn)vides tunding io support pertoMCe activities and is re¢ognised where thfflr is eniiilementi Certainty or receipt and the amouni Can be measured with sufficient reliability. Resourees expellded Resources expended are included in th¢ stsiemenl of Finan¢ia] ArtiWti¢s on an dnlS inclusiv¢ of value added tsx. which canrKJi recovered. IJ Doted S¢rvitts #Dd Faeiliti¢s These are ti)¢luded it) incomitlg rtsourees {with at) ¢quivalenl amount in resources expended) where the benefit tts the ¢harity is reasonably quan¢sfJable: measurnble and material. The value plxed on these resources is the estimated Yalue tts the Charity of the savice or facilaty recesed. Volwiteer Help The va]ue of any voluntary help rtt¢ivd is not includtsj in the aceourts but is described in the lrnstees." report. T#llglble Flxed Assets Deprethtlo Tangible Fixed Assrts aT¢ thled at rost orvaluation les5 depreciation. D¢pft¢iaiion is pmvided al the foliowng annual rntes in Order to wrile off tach asset over its estimat¢d us¢ful life or, if held under a finantt lease. over the lease ierm. whichevcr is shorter. MOr Vehicle Plant and Equipment - 25% on rethicing balance b&sis - 33% rethicin8 balance b&sis
HEALTH & NUTRITIONAL DEVELOPMENT SERVICES NOTLS TO THE FINANCIAL STATEMENIS FOR THE YEAR TO 31 DECEMBER 2021 LEGAL STATUS OF THE CHARITY The Trnst is a cornpany limited by guaraniee and h&s DO share ¢apitsi. The liability of exh MUnr in the event of wnding up is £1.00. TANGIBLE ASSETS Motor V¢hi¢le OITice Equipment Total COST AtOI.012021 5214 269 5,483 Additions At31.122021 5.214 269 5.483 DEPRECIATION AtOI.01.2021 268 5,358 Provided during the Period 31 31 At 31.122021 5.121 268 5,389 NET BOOK VALUE At 31.12.2021 93 94 At31.12.2020 124 125 The annual commibnetlts and nonanCell1ng (Wdting le&ses and capi1 commitsnents are £Nil {2020tsNil)
HEALTH & IYUTRITIONAL DEVELOPMENT SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECE,MBER2021 LNCOMING RESOURCES Tot&1 2021 Total 2020 UDre51ricted Rutrleted ) VolMllt#ry Income DooatiOnS Gift aid T&x Recoverable 69.424 7.810 13.134 82.558 7,810 91.257 7.585 77234 13,134 90J68 98.842 b) Income Rtsovrets from CTh•ritblc Artivities Thai Shop Sa]e5 450 450 ¢) luvesteI Income Interest Receivable RESOURCES EXPENDED a) Cbarit*blt Aetlvtties Project Costs Donation5 Stock mov¢m¢nt Depreciation Insuranccs Motor & Trdvelling Office Costs- Thailand OffKce Costs- UK 24.029 1530 2,095 31 24.029 17.224 2,095 31 641 3,474 39,540 253 41,125 12.400 15.694 41 637 4,437 38,706 496 3.474 39J40 253 71J93 15.694 87287 97.842 b) Gov¢rn•mct Costs Independent Examiners Fee 225 225 225
HEALTH & NUTRITIONAL DEVELOPMENT SERVICES NOTES TO THE FINANCIAL STA TEMEPITS FOR TIIE YEAR TO 31 DECEMBER 21121 CASH AT BANK AND IN HAND . Totsl Uore5tricted ReSrted 2021 Totsl 2020 Current Aceounts Deposit Account 11.866 18.020 4.768 16.634 18.020 14,(K)5 18,020 29.886 4,768 34.654 32,025 SUNDRY CREDITORS Independeni Examin¢rs Fee 225 225 225 225 225 225 STATEMENT OF FUNDS Bal blfwd R¢cdpts Expenses elfwd Rerk¢ed Funds D & C Summers R Surnrners Rohingya Refugecs 7.190 10.654 2,480 13.294 2.400 4.550 80 109 29 109 29 7,328 13.134 15,694 4,768 UDre5trkted Fund$ General Funds 33.770 77,686 (71.818) 39,638 TRUSTEES AND OTHER RELATED PARTIES No tTUStte5 reeclved remuneration duTin8 the year12020:Nil). No Im]st¢es were in receipt of expenses during the period {2020..Nill. POST BALANCE SHEET EVENTS The direcknrs consider that thtre are material events that have occ4Jrred sintt the Baiane¢ Sheet date. 10