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 (Ell￿￿ttd 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
DireCtorS￿r￿st¢¢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 DEVELOPME￿r 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
C￿e 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 pe￿pIc. 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 SUp￿rt 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 h￿and 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 rel￿1veS. 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 chIld￿n and their families fac4 every day.
Response to Cyelone Freddl
First re￿rt 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 f￿d 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 f￿d. 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 lo￿7 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 signific￿t 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 shortf￿1 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 - DIREcTOR￿RUsTEK

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 sta*ment 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 s￿tsment 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&four￿￿rofft 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 rn￿ured 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 receiv￿1 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