HEALTH & NUTRITIONAL DEVEUIPMENT SERVICES (A company limited by gu*nnt¢¢) DIRECTORS, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 21122 ChArlty 1115W8 Compally No. 31211243 (EttgJ**d *Dd Wale5> HEALTH & NUTIUTIONAL DEVELOPMEwf SERVICES CONTEMS PAGE Lc8al & Administr81ive Infonnation (2)_13) Directors Re￿rt 14) Independ￿1 Fxaminers Rep)rt 15) StstrmentofFinancial Adiviiies (6) Balance Sheet (D-110) Notrs to the FÈnanciai Swemen15 HEALTH & NUTRITIONAL DEVEIX)PmEi￿f SERVICES LEGAL & ADMINISTRATIVE INFORMATIOIY B Baker (te5igned 24A￿r￿o22) S Wilson D Alban B Alball The existing trustees OP￿Int new truste&% followÈn8 the provisions laid out in theorganisatt(m's governing instnjmettt. Seeretary: D Alban Comp*tty Number. 3120243 (England 8TKi Wale5} Ch#rKty Number. 1050848 Registered Office: 78 ChuT¢h Ro Worcester WR14 INH Governing Instrument: The wmpany is limited by guardniee and govLYncd by tts Memorandum and Article5 ofAssociAtion dated 3 1 Octobw 1995. It is regiswed as a charity with the Chality Commission. Objects: The charity's object and its prtncipl *tivity during the year underr¢vi¢w is the advancement ofhea]th and nutritional needs in developing Countries. Prkni*ry B•#kers: HSBC I HL8h Street Harpende Hertfordshir¢ IttdepeDdent Ex4•kners: B¢Tacah Administrdiion Limit Incorwrated Financial A¢countsnts i7 SI John5 Road Sidcup Kent DA14 4HD HEALTH & NUTRITIONAL DEVELOPMENT SERVICES REPORT OF THE DIREcTORS￿RuSTEEs FOR THE YEAR TO 31 DECEMBER 2022 RevieTv of Attivitie5 and Aehi¢vem¢nts H#nd$ Adivities. We are very pleased to rerxJrtth#t our re1￿10nshIps and partr￿s￿p$ with beneficiarie5 and agencies in the ]o¢a] mmunity ¢Olltinue5 to flourisht A5 15 our aim. this coniinlles io lead to furtherdevelopment of existing projects and the implemeniauon of new ones. Covid h&5 continued tt) hav¢ a major impxt in the re8ion a￿1 lots oftime and resol￿C¢S have been devoted w providin8 care and help for those hii hardes¢ thc wx>re# of the t*y)r. S#fety aDd Educational Suppfyrt for Boy$ 4thd Glrl$ #i Risk Hands ¢oniinues ¢0 provide care and 5afeh. for children a¢ risk. For5evera] years our appmach to caring for ¢hildren in need has developed in that more and more children are being suP￿￿ed. where possible, to stay &t home rather ¢han be in a'car¢ home, settin& Some are still invited to live al Han(ts home in Fallg. but a growin8 number ofothcr Children, who can live at home or with ￿latIv￿ arc bein8 Sup[￿ and helped by H8llds staff. The help provided is tsÈlored to each individual thild and theÉr fami]y and circumstance Care 14 eommunity Projects Aimed at providiDg help to displaced f8mili¢s and individuat5 continu& Hands stsff ￿gaged with families to provide primary h¢althcare advice and trcatrnent or referrals lo local hospitals whenever F4)ssible. Many of the individua15 we alr helpin8 are elderly Feople IiviTh8 alone and pafiicularly those livin8 in p)verty. This year we have seen a big increase in the numbers of elderly and disabled t*ople who have nets1￿ support to basic needs and hffalth¢are, including the problem of loThel]n￿ Our $￿t[continue make to mak¢ major differcnrc in the lives gfthese folks. Hou$lng Prtsjects Pannering ￿7th local authortties in the dtstrict continues to strengthen. L(ui authoritits have been steppin8 up their progrdmmes of care in the community. This is happening because of the impact of covid. Often those who tre elderly and alone. many of whom live in dilapi(Jated hornc5 that fallen In￿ disrepair through TX)verty. Sometimes those who benefrt are very t￿r families with children wtx) are livin8 ID conditions th21 are Th)t s&fe or pre5eni hazards of various kinds. Cbildw8teb for dtspl*eed tomm4nitits We are really ple&sed to be furthering our partherthip with Wiang Wai s¢hwl. We T￿w suprth a key worker in the school which h&s strengthened our work in the ￿Mmunity even rn0￿. The memberof staff is very well received by the children and families liwing in the tat¢hmeni area of the 5ch(x>l. We have sttr) Such & dramatic change in the schotsl sfftce we were first involved over 15 ye8rs ago and this is a fvrther step that h&$ enabled an eveTr greater level of involvement with these vcry vulncrable families and Children. It 15 a huge challenge as tno* of thcm have no Thai ID p2pers. Covid has greatty increased the diffJcu]ties thai the Children and their families fala every day. Foodbank ProJ¢rt The Foodbank Proje¢t continues. with the distributing of fare financiaj statem¢D¢s give a true and fair view ofthe sthte of affairs of thc clLarÈty at the end of the finoociai year8nd of its ￿￿p[￿S or defi¢ii for the fil￿)cial year. In PT¢paring those fjnancial statements thc tn￿ee$ are required to: Selert suitable a¢countin8 tx)Itcies 2nd apply them con5iStently. Makc judgemeTtts and cstirnatrs that are reasonable and pNthnL Prepare fLnanciaJ 5tatemcnts on the g()ing wn¢ern ba5i5 unless it is Ènappropriate to PErsumc that the trust will continu¢ in exiAa)¢e. The dire¢tors are responsible for keepin8 prop￿ ￿unting rrcord& whith disclose wtth reax)nable accuracy at ally time the fjnancial w￿l110n of the tnts¢.'fhey art also res￿￿[￿SIble for S￿¢sUarding the of thc tNsl and h¢n¢¢ fur t4king re&qTrnabl¢ steps for the prevetrtion and detection of fraud and othu inrgularities. SMALL COMPANY RULE This Teport has been prepared in accordancc with the special pwvisions of Part 15 of th¢ Companies Aci 2(Th relating to smatl companies. This report W&8 2Fvroved by the board on 20th Sq>tcmbcr2023 and signed on its behalf. D ALBAN- DIRECTORryRUSTEE HEALTH & NUTRfrIoNAL DEVELOPMENT SERVICES d¢p¢ttdtnt Examiner's At￿rt To the Trwste¢s of H￿1th & f*utritlODal Development Services (Reg'd Charity 11150848) I have examined the &rounts for the period 10 31 December 2022 a5 set out on Jmge 6 10 11. R￿pectIVe r¢spon$lbllltAes •f Trn5tees Ex•mither The charity's tnJsuY& who are al￿ director4 are resrK¥osible lor the preparation ofthe *county they ¢onsider that the audit requirement under section 144 of the Ch8rili¢s Act 2011 is not and independent examin*ion is needed. Having been satisfjed that the charity is Th)t subject to wjdit ￿￿let (J)mpany law ¥nd is eligible for inde￿Ident examination it is my responsibility to.. examine the accounts und¢r wtior) 145 of the 2011 Act. to follow proccdurcs l￿d do1￿ in the Genera] Direclions given by the Charity Commission under section 1451SKb) olthe 2011 Aci atld to slate Wheth￿ particular matters have ¢A)me ts) my attentiijn. Bwls of Ei*thiller's StateMe￿t My examination w&5 carried out in a¢￿rdance with the Gcncrat Direction5 given bv the Charity Comtnis5ion. An ex8minatioI] includes a review of the a¢wunting records kept by the tharity and a comparison of the &counts presented with those records. It also ineludes wnsideration of aDy uTrusu81 iiems or dise105urc5 in the a¢counts. and the ￿tkInS of cxplanaiions from you a5 tru5ttts coTrcerning any su¢h matters. Thc pr￿1￿￿ undert8&¢n do Th)t provide all the evidence that would be Tequired in an audtt an¢ conwuentjy.. no opinion i5 8iven as to wh￿her th¢ a￿Unts present a 'trne and fair view, and the rep>rt is limite￿ ￿ wch rnatter5 set out in the sta*ment trKIow. xaminer's Stst¢*¢#t In COEJnection with my exami1￿]0￿ no rna1￿ has come to my atteThti¢)n: (l) which giw¢s me reasonable ￿use to Fxlieve thaL in any material TespecL the ￿qUirements". to keep a¢cotmting T￿OrdS in accordan¢e s386 ofthc Companie5 Act 2006.. and p￿part a¢£ounts which accord with the accounlan8 recoryis and to cornply wtth the a¢ty)unting requirements of the Companies Aci 2006 and with the meth(hJs and principles of the Statement of Recommended Practicc: accowiring aDd Reporting by Charities {rtVi5ed 2(X)5) have not i*en met.. or (2} ts) whi¢h, in my opiniorL attention should be drawTr in ord¢rto enoble a proper understanding of the ac￿Un￿ ￿ be reaehed. Neal Rogers FFA FIPA 21 September 2023 Beracah Administration Limited Incorporated Financial Accountants 37 St Johns Road Sid¢up Kent DA14 4HD HEALTH & NUTRITIONAL DEVEInPMENT SERVICES STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31 DECEMBER 2022 Total UArestrl¢W Restritted 21122 Tolal 2021 INCOMING RESOURCES Jncomln% resourcesfmm£enerntedfuxdi" Volunt8ry Income 90,010 13 J54 103364 90J68 Income Resources From Charitable Aaivities 125 125 450 Inv¢stmcnt IneomE Tot*1 Intowthg resourt 90.135 13.354 103.489 ).820 RESOURCES EXPENDED Costs ofgenernlingfunds." Charitable Activities 5a 15340 I￿530 87,287 Gi)ven)an¢e Costs Sb 225 225 225 Total Expendiwre 85,221 15.540 100,761 87.5 12 SURPLUSI(DEFICIT) FOR THE YEAR 4.914 (2.186) 2,728 3,308 Total F¥nds Brougbt Forward 39.638 4.768 41.098 Total Fwnds C•rrled Ftsrward £44,552 £2.582 £47,134 Movements on ail reserve5 and a]1 reco8Ttised gains and losses are slK)wn above. All the or8anis*ion's operations are Classed &8 continuing. The notes on page5 8 to i i fonn part of these financial statrments. HEALTH & NUTRrrioNAL DEVELOPMEf4T SERVICES BALANCE SHEET AS AT 31 DECEMBER 2022 2022 U#res¢rictrd Restrtoted Totsl 2021 Notts FIXED ASSETS T￿BIble Asseis 94 CURRENT ASSEIS Gift atd Tax Re¢overable Stock Cash 8É Bank at)d in Hand 11.965 1,868 30.942 11,965 1,868 33.524 7,810 2,073 34,654 2.582 44.775 2J82 47,357 44.537 CURRENT LIABILITIFS SUW Creditois {225) (225) {225) NET CURRENT ASSETS 44,550 2,582 47,132 44.312 NET ASSETS £44552 £2.582 £47.134 £44.406 FUNDS UnTestri¢Trd Funds Restricted Funds 44,552 2,582 39,638 4,768 £47,134 £44.406 The Dire¢tors Consider that the Company is entitled to exemptitin frixn the requireme￿1 w have an Audit under th¢ provisions ofse¢tson 477 of the Compani&% Act 2(KK>. Members haye not required the Co￿pany. under Section 476 ofthe Cownwies Act 20(K>. to obtsin an AudÈt for ihe year ended 31 December 2022. The Directors xknowledge their responsibility for.- Ensuring that the Compw kEeps a¢wmting r￿[d$WhiCh comply wth Section 386 and 387 of th¢ CL)mpanies Act 20(hS. and Preparing Accounts which give a lrne and fairviewof the state of affairs of the G)mpany &$ 8t 31 Decetnber 2022 and of its results for the year in accordance with the requireJnents of Scction 394 and 395, OTHS wthich otherwise comply with the wuirernents of this A¢t relaling to accounts s(Tr far &s appI$L￿b]e to the CoTnpany. The fjnancial statem¢nt¥ which have bren PTepar&l in ac(x)rdance wÈth the special tffovi*ons of Part 15 ofthe Companies A¢t 2006 applicable to small compani¢& and in ac£ordaTrc¢ with the Financia] Reporting Standanls for srnail eniiti¢s w¢re appmved by the directors on 20th Septern￿r 2023 si8ned on its beha]f. D ALBAN - DIRECTORryRUSTEE The not¢s on pages 8 to I I form p8rt of these fuJan¢ial ststanent HEALTH & NUTrITAONAL DEVEIAPPMENT SERVICES NOTES TO THE FINAliCIAL STATEMENTS FOR THE YEAR TO 31 DKCEMBER 2022 ACCOUIYTING POLICIES Ba$1$ Of PrepT8tion of Fin*ntl*l St8tem¢nl& The Accounts are prepared underthe Historicat Cost ConveTrtttin. Th¢ financial #atements have IKen prepared in accordance with the Si2temet)¢ of Recommertdcd Praciice- Aceowiting and Reporting by Charities {SORP 20051. applicable UK ArwuTrtiThg StaThdards and the CompanÈes Aci 2(K>6.The principal aceounting wlictes adopted in th¢ preparnion of the financi￿ statements are set out ￿l¢)w. Intoming Regourc¢& Voluntary income includin8 gifts and legacies and 8Tants that provide ¢ore funding or are of 8en¢rai Iiature arc rcco8nÈsed where is eniiilemenL Certainty of receipi and the amount ¢an be rnea5ured with sufficient reliability- Such income is only deferred when.. the dO￿r specifies th* the graEJi or (kination mu51 onty be used in fvture Xe0L￿ting persods; or the donor has imp)sed ¢iJnditiOll5 which MUA be met before the Lharity has unconditional entitiemenL Investhjent incoTn¢ is recognised on a receivable basis. lrt¢ome from charitable activitics includes income ￿￿e1Ved under contrxt or where entitlement to grgnt funding is subjeet to spccifje performzn¢e ¢onditson5 15 recogni5ed &s earned. Grant Énu)me included in thi5 category proTridt5 fundin8 10 sitpport ￿rf0Mla￿¢c activities and is recognised where there is entitlement, ceriainty of receipt and the am(Trunt ran be M£&w￿d with Alffictcnt reliability. Rfsource5 expmde Resour¢es expended are included in th¢ Stst•Dent of FiTJ8ncid Activiti￿ ¢)n an ac¢rua]'s inclusive of value added ￿ which cann()t be reeovered. Do￿ted Services and F*e1]it￿ These are included in Èncoming (with 8th equivalent amount in trsourC￿ e￿nded) where the benefit to the charity is rta￿nabty quantifiable, measurable, and material. Th¢ value plactyj on these r￿Ur¢¢$ is the estimated value to the charity olthe Servi￿ or f¥ility rtceive(L Volpntser Hel Thr valueof any voluntary help rettived TS not illeluded in th¢ 8¢0)unts but is descrilxd in the In￿l¢es, rew)rL Tallgible Fixed Assets and Deprtti*ti Tangible Fixed A&sets are stst¢d * ¢ost or Valuation depreciation. Depreciation is provided at the following annLuI rate5to wrÈ* off each atsdover its e5tirn*eil usethl life or, if held under a fmance lew, overthe lease *rrn, whichever is shorter. Motor Vehicle Plant and Equipment - 25% on reducing ba]ancc b&%15. - 33% 1)n reducing balance b&8ik HEALTH & NUTIUTIONAL DEVELDPMENT SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2022 LECAL STATUS OF THE CHARITY The Trust 15 a comp3nv limited by guaran￿ and h&% no share capital. The liability of cach n]ernber in the event of winding up is £l.IKJ. TANGIBLE ASSETS Motor Vehi¢l¢ oirice Equiprnent Total COST At 01.012022 5214 269 5,483 Additions At 31.12.2022 5.214 269 5,483 DEPRECtATION At 01.012022 5.121 268 5.389 Provided durin8 the P¢riThl 92 92 At 31.122022 5,213 268 5,481 NET BOOK VALUE At31.12.2022 At31.12.2021 93 94 Th£ a[￿Ual wmmith)ents and noTh(￿CellIng (yeratit)g leases and tapital cornmitments a￿ £Nil (2021.. £Nil) HEALTh & NUTIUTIONAL DEVEU)PMENf SERVICES NOTES TO THE FINANCIAL STA TEMEYTS FOR THE YEAR TO 31 DECE.MBER 2022 INCOMING RESOURCES Total UBrestritte41 Restricted 21122 Total 2021 } Volllnt*ry Income l)()nauon$ Gift aid Tax R¢cov¢r4bl¢ 78.045 11,965 13,354 91.399 11.965 82.558 7,810 ,010 13,354 103 J64 90,368 b) I•tom¢ Resourcu from Charitsbl¢ AetiYitKs Thai Shop Sales 125 125 450 tl Investment Infome Interest Receivable RESOURCL8 EXPENDED *) Charitable AetivKt Projwt Costs Donations Stock movement Depreciation Insurances Mot(Ir & travelling 0￿1¢¢ Costs- Thailand Office C05ts- UK 31277 3 1277 16200 205 92 751 6,766 44200 1,045 24,029 17,224 2.095 31 641 3.474 39,540 253 15,540 205 92 751 6.766 442IM) 1,045 15.540 100,536 87,287 b) Covernamce Costs IndqKndeni Examiners Fee 225 225 225 HEALTH & NtrriuTIONAL DEVEU)PMENT SERVICES NOTES TO THE FINAliCIAL STATEMENTS FOR THE YEAR TO JI DECEMBER 21122 CASH AT BANK AND IN HAND Tol*1 2022 Total 2021 Current Accounts Deposit Ac¢ount 12.922 18.020 2082 15J04 18.020 16,634 18,020 30.942 2582 33 J24 34,654 SUNDRY CREDITORS Independenl Exarnit￿s Fee 225 225 225 225 225 225 STATEMENT OF FUNDS Bal blfwd Reeelpts Expensts B81 dfwd D & C Summer5 R Summers Rtshingya Refugees 4.550 10.894 13,000 2.540 109 29 29 4.768 13.354 15,540 2,582 Utsrestricted FuDds Gener￿ futhds 39ffj38 ).135 (85221) 44.552 TRUSTEES AND OTHER RELATED PARTtLs No tru5¢e¢s rett1V￿ [emun￿￿tIOn during th¢ year12021.. Nil). No tr￿le¢S w¢tr in receipt of expcn5e5 during Ihe peri(xi12021.. Nil}. POST BALANCE SHEET EVENTS The directors eonsid¢r that therc arc ￿ materia] evcnts th* have 0￿￿rr&I since the Balance Sheei date. 10