HEALTH & NUTRJTtONAL DEVELOPMEIYT SERVICES (A eomp#ny Ilmit¢d by guarantee) DIRECTORS. REPORT AI¥D FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2023 Ch*rlty Nth 1050848 Company No. 3120243 (Ellttd xnd Wales)
HEALTH & NUTRITIONAL DEVELOPMENT SERVICES CONTENTS PAGE (i) Le8al & Adminislrativc Inforniation (2). (4) Directors Rep)rt (5) Independent Examiners Report (6) Statement of Financtal Activities (7) Balance Shect (8)_(11) Notes to the Financial Statements
HEALTH & NUTRITIONAL DEVELOPMENT SERVICES LEGAL & ADMINISTRATIVE INFORMATION DireCtorSrst¢¢S. B Alban S Wilson D Alban The existing tntstees appoint new trustCC5 following the pmvisions laid out in the organisation's governing instrument. S¢eretary: D Alban Company Number". 3120243 (England and Wale5) Charlty Number: 1050848 Regbtered Offlee: 78 Church Road Malvern Worcester WR14 INH Governlng Instrument. The company is limited by guarantee and governed by its Memorandum and Articles of Association dated 31 October 1995. It is rc8iStered &8 a charity with the Charity Commission. Objects: The charity's object and its principal activity during the year under review 13 the advancement of health and nutritional needs in developing countries. Prlmary Bankers: HSBC J High Street Harpenden Hcrtfordshire Independeni Examiners: Berath Athninistration Limited IncorForated Financial A¢¢ountants 37 St Johns Road Sidcup Kent DA14 4HD
HEALTH & NUTrITIONAL DEVELOPMEr SERVICES REPORT OF THE DIRECfORsfTRUSTEES FOR THE YEAR TO 31 DECEMBER 2023 Rev Activities nd Achievements Hands Activitie& We are very plcased to ryrt that our r¢lationships and parknerships with beneficiarles and agen¢ies in the lo¢al community continues to flourish! As is our aim. this continues to lead to fiwther development of existing projects and the implcmcntstion of new ones. Covid has continued to have a major impact in the region and lots of time and resources have been devoted to providing care and help for those hit hardtsl the P)reSt of the wor. Safety and Edyeational Support for Boys ¥nd Girls at Risk Ce of childr¢n at OUT home has changed in terns of the number of children vtho are resident. This year we have nine children. We have seen a very encouraging change in socia] conditions in the remote mountain villages in MaeFaSuang District where our Childwat¢h Project been opernting for over twelve years now. One of the main achievements of the project is that of a much higher level of awaren that villagers have gained. Greater watchfulness and scrutiny ¢onc¢rning traifi¢keTS. and their rnethods is found throughout the region. This means the numbers of '¢hildren at risk, have fallen dramatically. Childwatch in Fang District is implementrd differently because the communities we work with are mostly displa¢ed families from Burn]& On-going and serious conflici repre&sion and p¢rs¢¢ution have caused many to flee their homeland and seek safety acro&8 the bord¢r in Thailand. In this rJ)nt¢xt our WO with families and children is focused on helping with healthcare, supporting education and alleviation of extreme povety. Some examples of our support and engagement with displaced famili¢s follow: Nong Tee is a little boy with cerebral palsy. His parents asked for our help requesting to arr8nge transtK>rtation to the h05Pital in Chiang Mai cvery 3 months. Thc hospitaI is three hours away and the family have no tran5lKIrt or funds to get their son thcre. Non8 Moong Mr and Mrs Nakhon's have two daughters who ere Iwins. One of the girl4 Yeni has leukaemia is being treated with chemotherapy. The family are stru88lin8 Wlth extreme poverty. Hands has helped improve their livin8 Conditions and support through rc8ular visits and prnctical helps. Because Nong Ung and her parents are 'displa¢ed pepIc. they do not receive assistance regarding rights and welfare from any government agencies. Mum and Dad live and work in An or8n8e orchard. Nong Un8 has a physical disability. which was ¢aus¢d by an a¢¢ident during infancy. She is ten years old and can attend a small rurnl school. Hands is helpin8 Non8 Un8 In her education and the family in lernis of alleviation of poverty. Care for th¢ elderly. Many of the individuals we 8tt helping att elderly people living alone and particularly thi)se livtng in poverty. This year we have seen a big increase in the numbers olboth ¢lderly and disabled people who have needed SUprt to m¢ei basic needs and healthcare, including the ptvblem of lonelin&. Our staff CA)ntinue make to rn8ke & major difference in the lives of these folks. Visiting grandma Kai and her husband is a regular activity for members of our tegm. They arc both living with dis&bilities and are very poor. It's very diificult for th¢rn to keep their home clean and safe. Some of our team membcr8 visit them each week to See how they are and to clean. Houslng Projects Partnering with local authorities to provide adequate housing for vulnerable individuals and families is ongoing. Uncle Kham's house in the village of Pang Poi is an cxample of the help Ixing provided by this collaiKiration. Nornially the local authority provides the materials needed and Hands provides the labour. Mrs. Nakae hand had a dru8 addiction for many years. He decided to sell their house to support his addiction. As a resulL Mrs. Nakae and her children had to live in a small bamboo house belonging io rel1veS. This house became dilapidated was demolished. Thc family now depend on othu villagers io provide teM)rary acwmmodation for them. They must move often. Hands is working to provide lutionS foT them to have their own home.
HEALTH & NUTRITIONAL DEVELOPMENT SERVICES REPORT OF THE DIRECTORsfTRUSTEES FOR THE YEAR TO 31 DECEMBER 2023 Fo(Hlbank Project The Foodbank Project continues to be an imrK)rtant component in the work of Hands Pmduce from our &ll fami is supplemented with fish, eggs, chickens and pigs, rice gnd dried foods. Much of this produc¢ is distributd regularly to th¢ ¢ld¢rly and di58bled WIK) are supportryj by Hands activities in the region. Where needs and opportunities arise, we continue to provide such b&8ic needs to 'displaced families, in the area. with these very vuln¢rabl¢ familics and children. It 15 a huge eha]lenge as most of them have no Thai ID papers. Covid has greatly incre&sed the diificulti¢s that the chIldn and their families fac4 every day. Response to Cyelone Freddl First rert from Spencer and Ida 03-05-2023. Accompanied by a small group of friends from Lilongwe, made the 150-mile trip, to Man8ochi district in the southem region of Malawi to asscss the situation after Cyclone Freddy had caused widespread destruction across the south. They met with the community leaders and talked with those who were most affected by the stonns. Together they identified 21 families that needed help and that what w&$ needed most was to restore fd security as most of their maize Crops had been destroyed just prior to harvesting. After new fields had been prepared for planting Spencer and the team r¢thmed with fwd parcels, Seeds, fertilizer. and watering cans. Update from Spencer and Ida 084)8-2023. They recently returned from a trip visiting the families who were given sccd. fcrtilizcr and equipment to plant new ¢rop$ after cyclone Freddy destroyed their fields and crops. It was so cncouraging to sce how they havc Worked diligently with what they were given and to see fields and gardens flourishin8. They told Sp¢n¢er and Ida that since they began, they have noticed positive changes in their community. Culturally this work is left to the women do but since Spencer and Ida got involved and since HANDS provide the means for this proje¢L the ¢ommunity has been workin8 together to produce fd. Even husbands ar¢ working a]on8sid¢ their wives: something rarely withessed in that culture. The families are managing to produce a surplus of food thich they are selling at the lo7 market and using the money to buy necessities and to help provide for their wider family. One lady managed to sell £10 worth of vegetables from her 8arden. (That doesn't sound like much but that would buy her a 25kg bag of rice). Spencer, Ida and thetr team, have been greatly encouraged to see how far these families have come from a place of devastation and loss to a pl&¢ of hope and blessing for those around them. Rl8k Asgesyment The directors actively review the major risks which the charity faces on a regular basis and believe that maintaining the fre¢ r¢s¢rv¢5 Stated. combined with the annual review of the controls over key financial sythms will provide sutTicient resources in the event of adverse conditions. The directors have also examined other operntional and business risks which they fa¢e and ¢onfirni that they have established systems to mitigate significt risks. Reserves Pollcy The directors have ¢onstd¢r¢d the level of rc5erves they wish to retsin, appropriate to the charity's need5. This is based on the charity's si7t and the level of fman¢ial commitments. The directors aim to cnsure the charity will be able to ¢ontinue to lfil its charitable activities even if there is a temporary shortf1 in incorne or unexpectrd expenditure. The diTeCtor5 will endeavour not to set aside fund3 Utmece&sarily.
HEALTH & NUTRITIONAL DEVELOPMENT SERVICES REPORT OF THE DIRECTORsrrRUSTEES FOR THE YEAR TO 31 DECEMBER 2023 Dlrectorg, responslbllltles in relation to the financial ststernents The Charities Act 20118nd company law requires the trustees to prepare fmancial statements that give a trje and fair view of the state of affairs of the charity at the end of the financial year and of its surplus or defjcit for the financial yeaT. In preparing thos¢ finanGial statemcnts th¢ trusttts are required to: Select suitable accounting p)licies and apply them consistently. Make judgements and estimates that are rc&sonable and prudenL Prware financial statements on the going concern b&sis Unl it is inappropriate to presume that the trust will o)ntinue in ¢xisten¢e. Th¢ dittGtor5 arc r¢5ponsibl¢ for keeping proper accounting record& which disclose with r¢&gonable accuracy at any time the financial position of the tn. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud 8nd other irre8ularities. SMALL COMPANY RULE This report has been prepared in accordance with th¢ special provisions of Part 15 of the Companies Act 2006 relatin8 to small companies. This report was approved by the board on 8th September 2024 and signed on its behalf. D ALBAIY - DIREcTORRUsTEK
HEALTH & NUTRITIONAL DEVEInPMEiYf SERVICES Independent Examiner's Report To th¢ Trnstees of Health & Nutritional Developmtnt Seryltes (Reg'd Charity No 1050848) I have examined the accounts for the period to 31 December 2023 &8 set out on page 6 tr) 1 l. Resp¢¢tlve responslbllitl¢s of Trustees and Eixmfin The charity's ttustee4 who are also director& are responsible for the preparation of the accounts. they consider that the audit requirement under se¢tion 144 of the Charities Act 2011 is not requir&£ and that an independent examination is needed. Having been satisfied that the charity is not subject to audit under company law and is eligible for independent examination it is my responsibility to.. examine the accounts under section 145 of the 2011 Act. to follow procedures laid down in the General Direction3 given by the Charity Commission under section 145(5)(b) of the 2011 ACL and to stste whether matters have come to my attention. Basls of ExAmlner'$ StAtement My examination was carried out in accordance with the General Directions given by thc Charity Commission. An examination includes a review of the a¢¢ounting r¢¢ords kept by the charity and a comparison of the acwunts prcscntcd with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations fiY)m you as trustces ¢onrerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and. consequenllyl no opinion is given as to whether the accounts present a 'true and fair view. 8nd the report is limited such malters set out in the stament below. ExarniDer$ Statement In connection with my examinatio no matter has come to my attention: (l) which 8ives me re&80nable cause to believe thal in any material respecl the requiremenL*' to keep a¢counting records in ac(xird8nce with s386 of the Companies Act 2006. and to prepare accounls which accord with the accounting records and comply with the 8¢counting requirernents of the Companies Act 2006 and with the methLMJs and principles of the stsment of Recommended Practice.. a¢ntIng and Reporting by Charities (revised 2005) have not been met: or (2) to which, in my Opinio attention should be drawn to enable a proper Und¢tandIng ofthe accounts to be reached. Neal Rogers FFA 8 September 2024 Beracah Administration Limited Incorporated Financial Accountants 37 St Johns Road Sidcup Kent DA14 4HD
HEALTH & NirriuTIONAL DEVEiA)PMEiYf SERVICES STATEMENT OF FINANCIAL ACTtvrrIES FOR THE YEAR TO 31 DECEMBER 2023 Total Uttrestr Restricted 2023 Totsl 2022 Notes INCOMING RESOURCES Incomlng r&fourrofft generntedfunts.. Voluntary tn¢orne 76224 19,735 95,959 103,364 Income Resources from Charitable A¢ttvities 4b 730 730 125 Invesim¢nt Income 276 276 Total Ineomlng r¢sour¢ 77230 19.735 96,965 103,489 RESOURCES EXPENDED Costs ofgenerailngfunds.. Charitable Activities 80228 19,764 99,992 100.536 Governance Costs 5b 225 225 225 Tolaj Expenditure 80,453 100,761 SURPLUSI(DEFICIT) FOR THE YEAR (3.223) (29) (3.252) 2.728 TotAI Funds Brougbt Forward 44552 2,582 47,134 44,406 Totsl Funds Carrled Forward £41,329 £2,553 £43,882 £47,134 Movements on all rcscrves and all rccognised InS and losse5 ar¢ shown above. All the organisation's operations are Cl Continuing. The notes on pages 8 to I I forn) part of these fmancial statement&
HEALTH & NUTRITtONAL DEVELOPMENT SERVICES BALANCE SHEET AS AT 31 DECEMBER 2023 2023 Total 2022 Total Unmtritttd R&strict Notes FIXED ASSETS Tangible Assets CURRENT ASSETS Gift aid Tax Rewverablc Stock Cash at Bank and in Hand 7,867 1.202 32,483 7.867 1202 35,036 11,965 1,868 33,524 2.553 41,552 2.553 44.105 47,357 CURRENT LIABILITIES Sundry Creditors (225) (225) (225) NET CURRENT ASSETS 41 J27 2,553 43,880 47,132 NET ASSETS £41,329 £2,553 £43.882 £47.134 FUNDS Unrestricted Funds Restricted Funds 41,329 2,553 44,552 2.582 £43,882 £47,134 The Directors consider that the Company is entit]ed to exemption from the requirement to have an Audit under the provisions of Section 477 of the Companies Act 2¢J)6. Members have not required the company, der Section 476 of the Companies Act 2006, to obtain an Audit ft)r the year cnded 31 December 2023. The Directors acknowled8e their responsibility for. - (i) Ensuring that the Company ke¢ps a¢wunting records which comply with Section 386 and 387 of the Companies Act 2006, and Preparing Accounts which give a true and fair view of the state of affairs of the Company as at 3 1 December 2023 and of its results for the year in accord8n¢e with the requirements of Section 394 and 395. and which otherwise comply viith the requiztments of this Act relating to accounts so far as applicable to the Company. The financial statements, which have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 applicable to small MPanies. and in accordance with the Financia] Reporting Standarts for small entitie& were appro by the direclors on 8th September 2024 si8n¢d on its behalf. D ALBAN - DIRECTORrrRUSTEE The notes on pages 8 to I I foTm part of these financial sthtements.
HEALTH & NUTRITIONAL DEVELOPMENT SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2023 ACCOUNTING POLICIES Basis of Preparatlon of Fin4ncial Statement Th¢ AG¢ounts are prepared under the Historical Cost Convention. The fllwicial statements have been prepared in accordan with the Statement of Recommended Pra¢ti¢c- Accounting and Reporting by Charities (SORP 2005), applicable UK Accounting Stand8rds and the Companies Act 2(X)6.The principal accounting policies adopted in the preparation of the financial statements are set out below. 12 IDcomln£ Rexourc Voluntary income including donation& gifts and legacies and gr8nts that provide core fiinding or are of general nature aTe Tecognised where there is entitlem¢nL Certainty of receipt and the amount Can be rnured with sutyicient reliability. Su¢h income is only deferred when: the donor specifies that the gr8nt or donation must only be used in fUtll a¢¢ounting periods. OT the donor has imposed conditions which must be met before the charity h&8 unconditional entitlement. Investsnent income is recognised on a receivable b88iS. Income from charitable activities includes income received under contract or wher¢ entitlement to grani funding is subject to specific perfomian¢¢ Conditions is recognised &$ earned. Grdnt income included in this ¢ategory provides fundin8 to support perforniance activities and is recognised where there is entitlemenL certainty of receipt and the amount can be measLwed with sufficient reliability. Resour¢ts expended. Re,80urces expcnded are included in the Slatement of Financi81 Activities on an accrual's b&sis inclusive of value added tax, which cannot be recovered. Don2ttd Servl¢e4 and Flellltle These are included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is rewjnably quantifiable. measurable, and material. The value placed on these resour¢es Is the estimated value to the charity of the service or facility re¢eive(L Volnnteer Help. The value of any voluntary help receiv1 is not included in the accounts but is described in the trustees, report. TAnglbl¢ Flxed Assets and Depreelatlon. Tangible Fixed A&8ets are stated at cost or valuation le&s depreciation. Depreciation is provided at the followin8 annual rates to write off each asset over its estimated useful life OT, if held under a finance lease. over the le&8e lerni, whichever is shorter. Motor Vehi¢l¢ Plant and Equipment - 25% on reducing balance basis. - 33% on reducing ba18n¢e basis.
HEALTH & NUTRITIONAL DEVELOPMENT SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2023 LEGAL STATUS OF THE CHARITY The Trust is a wmpany limited by guarantee and has no share capital. The liability of ea¢h member in the event of winding up is £1.00. TANGIBLE ASSETS Motor Vehicle Office Equipment Total COST At 01.01.2023 5,214 269 5.483 Additions At31.12.2023 5,214 269 5,483 DEPRECIATION AtOI.01.2023 5,121 268 5,389 Provided during the Period 92 At 31.12.2023 5213 268 5,481 NET BOOK VALUE At 31.12.2023 At31.12.2022 93 94 The annual ¢ommitments and non-cancelling opmting leases and ¢8Pital commitments are £Nil {2022.. £Nil)
HEALTH & NUTRITIONAL DEVEiA)PMENT SERVICES NOTES TO TH£ FINANCIAL STATEMEiYrs FOR THE YEAR TO 31 DECEMBER 2023 INCOMING RESOURCES Totsl 2023 Totsl 2022 Unrestri¢ted Restrlcted a) Voluntsry Income Donations Gift aid Tax Recoverable 68.357 7,867 19.735 88,092 7,867 91,399 11,965 76224 19.735 95,959 103.364 b) Ineome Resourees frnm Cbaritable Aettvltles Thai Shop Sale3 730 730 125 c) Investment Ineomt Interest Receivable 276 276 RESOURCES EXPENDED a) Charltydble Actlvltles Project Costs Donations Stock movement Depreciation Insurances Motor & travelling 0]ce Costs - Thailand Office Costs- UK 28,342 1,000 667 28,342 20,764 667 31277 16,200 205 92 751 6,766 44,200 1,045 19.764 777 6,656 42,554 232 777 6,656 42.554 232 80228 19,764 99,992 100,536 b) Governance Costs Independent Examiners Fee 225 225 225 10
HEALTH & NUTRITIONAL DEVEU)PMENT SERVICES NOTES TO THE FINANCIAL STATEMEiwrs FOR THE YEAR TO 31 DECEMBER 2023 CASH AT BANK AND IN HAND Totsl Unrestrlcted Restrleted 2023 Total 2022 Current Accounts Deposit Account 14.463 18,020 2,553 17,016 18.020 15.504 18,020 31483 2,553 35,036 33,524 SUNDRY CREDITORS Independent Examiners Fee 225 225 225 225 225 225 STATEMENT OF FUNDS B81 bifwd Re¢elpts Expensei Bal ¢lfwd R¢strlcted Funds D & C Summers R Summer5 Rohin&va Refugees Misc. 5,590 (7,OiXJ) 14,145 (12,764) 1,034 1.381 109 29 109 29 2,582 19,735 (19,764) 2.553 Unrestrl¢t¢d Funds General Funds 44,552 77,230 (80.453) 41.329 TRUSTEES AND OTHER RELATED PARTIES No trustees received remuneration during the year (2022: Nil). No trustees were in receipt of expenses during the period {2022: Nil). POST BALANCE SHEET EVENTS The directors conslder that there are no material events that have occu]r¢d since the Balance Sheet date. 11