HEALTH & NUTIUTIONAL DEVELOPMENT SERVICES (A company limited by gu4rnnl¢¢) DIRECTORS, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2024 Charity No. 1050848 Company No. 3120243 (England *nd Wakn)
HEALTH & NUTIUTIONAL DEVELOPMENT SERVICES coENTs PACE (i) IL8aI & AdministTative Infonnation (2) . (3) Director5 Re)rt (4) Independent Examiners Report (5) Siatcment of Financial Activities (6) Balan¢e Sheet (7)_(10) Notes to the Financial Statements
HEALTH & NUTRMONAL DEVEKA)PMEiYf SERVICES LEGAL & ADMINISTRATIVE INFORMATION Directorsrfrusteeg: B Alban S Wilson D Alban Th¢ ¢xisting trustees appoint new trustees following the provisions laid out in the organisation's governing instrumenL SecretAry: D Alban CompaDy Number: 3120243 (England and Wales) Charlty Number; 1050848 Regtst¢red oifi¢e: 78 Church Road Maivern Worcesier WR14 INH Governing Instrument: The company is limited by guarantee and 8ovemed by its Memorandum and Articles of Association dated 31 October 1995. It is registered a charity with the Charity Commission. Objects: The charity's object and its principal activity during the year under Teview is the advancement of h¢a]th and nutritional needs in developing countries. Prlmlry BAnkerg: HSBC l High Street Harpenden Hertfordshire Independent Examlntn: Beracah Administration Limited Incorwrnted Finan¢ial Accountants 37 St Johns Road sidcup Kent DA14 4HD
HEALTH & MrrRrrioNAL DEVELOPMENT SERVICES REPORT OF THE DIREcfoRsrrRUSTEES FOR THE YEAR TO 31 DECEMBER 2024 evlew of Activities and Achlevements Hand$ Actfvitie& We are very pleased to rewyrt that our relationships and partnerships with beneficiaries and agencies in the Ic)cal community continues to flourish! As is our aim. this continues to lead to furth¢r development of existing projects and the implementation of new ones. Covid h&8 continued to have a major impact on the region and lots of time and resources havc bcen devoted to providing care and help for those hit hardesl the pwrest of the POOTesL Safety and Educational Support for Boys and Girts At Rbk Care of children at our home h&8 changed in temis of the number of children who are resident. We continue to care for nine Children in residence, and they all continue to do well in ¢du¢ation, and enjoy living at the centre in Fang. There are lots of activities for them to be involved in after they fmish school each day. Childwat¢h in Fang District is implemented differently because the communities w¢ work with ore mostly displaced families from Bunna. From the earliest days of our work. we learnt that special problems exist for those who are 'displaced people,. As they are without ID papers. they do not have any rights and are not given refugee status. These are the poorest of the poor, many never attend school or hav¢ aLYess to basi¢ healthcare services. We also found that among the remote villages alon8 the t(Jrd¢r with Burna that access to education was very difficult and many children had to slart very late. even as old &s tsn, and sometim¢s older. For a large rnajority of children, they had to attend school and study in a language that they did not speak at home and likely had no previous introduction to reading or writing. Those that live and grow up in thcsc circumst8nces have little chance of escaping pM)verty and a vulnerable to exploitstion and abuse. Our work with families and chlldren in the region involves us in healthearc. supportin8 education and alleviation of extreme wvety. Some examples of our support and engagement with displaced families follow: We do have particularly encourn8in8 updates about two families we are helpin8. Nong Tee is a little boy with cercbral palsy. His parents asked for our help arranging transportation to the hospitsl in Chiang Mai every 3 months. The hospilal is three hours away and they have no transport or funds for the journey. For the very first time Non8 Tee was able to go swimming. He loves the water bein8 in the water and it w&s obvious how freein8 and therapeutic it is for him. We are now able to tske him for regular outings to the swim pork. Mr and Mrs Nakhon's daughter, Yani. who w&8 dia8nosed with leukaemi4 has res)nded well to her chemotherapy. Hands ¢ontinue to sUprt through regular visits and pra¢tica] help during the year. The tsvin girls are now startin8 school for the first time. Care for the elderly. Many of thc individuals we s h¢lpin8 are ¢lderty people living alone and p8rti¢ularly those living in )Verty. This year we hav¢ seen a big increase in the numbers of both elderly and disabled people who have needed support to meet basic needs and healthcare. including the problem of loneliness. Our stsff rA)ntinue make to make a major difference in the lives of these folks. This year we had our first gathering of older folks from the ¢ornmunity. Our team members went to pick them up and bring them to the ¢entre in Fang. We gave them lots of opportunity to chat and spend time together before a nice lunoh and a ride back home. Foodbgnk Project Sccurity and provision for family and community through sustainable development W&8 always at the hc&rt of our activities in the region. Learning how to work well with all that God blessed us with in creation is our goa]. Caring foT OUT envimnmenL our family. our community is the outcA)me that we work for. This year we have extended the
HEALTH & NUTRITIONAL DEVELOPMENT SERVICES REPORT OF THE DIRECTORSllRUSTEES FOR THE YEAR TO 31 DECEMBER 2024 hydropontc capacity and constructed a large w)lylumiel over some of our raised beds. This will allow for more growing durin8 the monsoon 50n. Much of our farni produce is distributed regularly to the elderly and disabled who aTe supported by Hands activities in the rcgion. We are also starting io work with some families to help them develop their own 'kit¢hen gardens. wwing vegetables. raising fish and chickens for their own use and if possible. to share with others. Risk Assessment The directors a¢tively review the major risks which the charity fS on a regular b&sis and believe that maintaining the free reserves ststed. combined with the annual review of the controls over key financial systems will provide sufficienl resources in the event of adverse conditions. The dire¢tors have also examine4J other opeTaiiona] and business risks which they face 8nd confim that they have establishcd systems to mitigate si8nif1¢8nt risks. Reserves Poll¢y The directors have considered the level of reserves they wish to retain, appropriate to thc charity's ne¢ds. This is b&sed on the charity's si7£ and the level of fmancial commitmcnts. The directors aim to ensure the charity will be able to continue to fulfil its charitable activities even if there is a t¢mporary shortfall in income or un¢xpe¢ted expenditsjre. The directors will endeavour not to set &stde funds unnecessarily. Dtrcton' ruponsibilities in relatlon to the fan¢111 sttements The Charities Act 2011 and Mpafty law requires the tnjstees to prep8re financial statements that give a true and fair view of the state of affairs of the charity at the end of the financial year and of its $LPIUs or deficit for the fin8n¢ial year. In preparing those financial ststements the trustees are required to: Select suitable accountin8 p)licies and apply them consistently. Make judgements and estimates that att reasonable and prudenL Prepare financial statements on the going concern basis unless it is inappropria* to presume that the trust will continue in existence. The directors are responsible for keeping proper accounting re¢ord4 which disclose with reasonable accuracy at any time the financial position of the trusi. They are also rcsponsible for safeguarding the assets of the trust and hence for tsking r¢a50nable steps for the prevention and detection of fraud and other irregularitie& SMALL COMPANY RULE This report has been prepared in accordance with the special provisions of Part 15 of the Cornp)anies Act 2(N)6 relatin8 to small companies. This report was approved by the board on th September 2025 and signed on its behalf. D ALBAN - DIRECTORrnRUSTEE
HEALTH & NUTRITIONAL DEVELOPMENT SERVICES IndepeDdent Examiner's Report To the Trustees of Health & Nutriti4>n41 Development Services (Reg'd Charity No 11 I have examin¢d the awounts for th¢ period to 3 1 December 2024 as set out on page 6 to l l. Respeetlve reypon$lbUitlu of Trnsltts and Ex•mlo¢r Th¢ Charity's twstees. who are also diTeCtor& are responsible for the preparation of th¢ a¢¢ounts: they consider that the audit requirement under section 144 of the Charities A¢t 2011 is not Tequire(L and that an independent examination is needed. Havtng been satisfied that the charity is not Subject to audit under company law and is eligible for i1)dependent examination it is my responsibility to: examine the a¢Unts under se¢tion 145 of the 2011 ACL to follow procedures laid down in the General Directions given by the Charity Commission under s¢¢tion 145(5Xb) of the 2011 A¢L and to state whether mattrrs have cnme to my attention. Basls of Examlner'$ Statement My examtnation was carried out in accord8n¢¢ with the General Directions given by the Ch8rity Commission. An examination includes a review of the accounting records kepi by the charity and a Comparison of the accounts presented with thosc records. It 8]so includes consideration of any unusual itrms or disclosures in the accounts, and the seekin8 of explanations from you as trustecs conc¢rning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit an4 consequently• no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to such rnatters set out in the slalement below. Examln¢r's Statement In ¢omiection with my examinatio no Matter bas come to my attention." (l) wht¢h gives me reasonable cause to believe thal in any matertal respe¢L thc rcquirements: to keep accounting records in a¢¢ordance with s386 of the Companies Acl 2006. and to prepare accounts which accord with the accounting records and to mplY with the a¢Lx)unting rcquircments of the Companies Act 2006 and with the methods and principles ofthe Stafrmcnt of Recommended Practice: accounting and Reportin8 by Charities (revised 2005) have not been met: or (2) to which, in my Opinio attention should be thawn to enable a proper understandin8 of the accounts ts) be reached. Neal Rogers FFA September 2025 Beracah Administration Limited Incorporated Financial Accountants 37 St Johns Road Sidcup KentDA14 4HD
HEALTH & NUTRITIONAL DEVELOPMENT SERVICES STATEMENT OF FtNANCIAL ACTIVITILS FOR THE YEAR TO 31 DECEMBLR 2024 Total unrestri Restrkted 2024 Total 2023 Notes INCOMING RESOURCES lftcoming resourcesfrom generatedfunds.. Voluntary Income 69,485 22,120 91,605 95,959 Income Resources frorn Charitable A¢tTvities 4b 1218 1218 730 Investment InLX)me 367 367 276 Tot•1 Ineomlng resources 71.070 22,120 93,1 96.965 RESOURCES EXPENDED Costs ofRenerallngfunds.' Charitable Activities 68.161 22,964 91,125 99,992 Govemance Costs 5b 225 225 225 'rotal bxpenditure 68,386 22,964 91.350 100217 SURPLUS/(DEFICIT) FOR THE YEAR 2,684 (844) 1,840 (3.252) Total Funds Brought Forward 41.329 2,553 43,882 47,134 Total Funds Carrled Fonv•rd £44,013 £45,722 £43,882 Movements on all reserves and all recognised gains and losses are shown above. All the organisation's oFKrations are ¢l&ssed &s continuing. Th¢ notes on pages 8 to I I forni part of thes¢ fman¢ial statements.
HEALTH & NUTRrnONAL DEVELOPMENT SERVICES BALANCE SHEET AS AT 31 DECEMBER 2024 2024 Unr¢¥trieted Rcstrfet Totsl 2Q23 Total Not¢s FIXED ASSETS Tangible Ass¢ts CURRENT ASSETS Gift aid Tax Recoverable Stock C&8h at Bank and in Hand 8,106 1.981 36214 8,106 1,981 37,923 7,867 1,202 35.036 1,709 46JOi 1,709 48.010 44,105 CURRENT LIABILITIES Sundry Creditors (22) (2.29X)) (225) NET CURRENT ASSETS 44,011 1,709 45.720 43,880 NET ASSETS £44,013 £1,709 £45.722 £43,882 FUNDS ljnrestricted Funds Rcstricted Funds 44,013 1,709 41,329 2.553 £45,722 £43,882 The Direotors Consider that the Company is entitled to exemption from the requirement to have an Audit under the provisions of Section 477 of the Cornpanies Act 2Crf)6. Members have not required the Company, under Section 476 of thc Companies Act 2(K)6, to obtsin an Audit for the year ended 31 Decembcr 2024. The Directors acknowledge their responsibility for:. (i) Ensuring that the Company keeps accounting records which comply wtth Se¢tion 386 and 387 of the Companies Act 2006, and Preparing Accounts which give a true and fair view of the slate of affairs of the Company as at 31 De¢¢mber 2024 and of its results ft)r the year in a¢¢ordance with the requirements of Se¢tion 394 and 395, and which otherwise comply with the requirements of this Act relatin8 to accounts so far &8 applicable to the Company. The financial ststements, which have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 applicable to small companies. and in accordance with the Financial Reporting Standards for small entities, were approv by the directors on September 2025 signed on its behalf. D ALBAN - DIRECTORrrRUSTEE 1.he notes on pagcs 8 to I I forni part of these fmancial stat¢mcnts.
HEALTH & NUTRITIONAL DEVELOPMENT SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2024 ACCOUNTING POLICIES Ba$18 of Preparation of Financial Statement The Accounts are prepared under the14istorical Cost Convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice- Accounting and Reporting by Charities (SORP 2005), applicable UK Accounting Standar(L5 and the Companies Act 21J16.The principal accounting policies adopted in the PTepgrntion of the fincial statements are set out below. Ineomlng Resourc Voluntsry income including donations, gifts and lega¢ies and grants that provide core fijnding or are of general nature are recognised where there is entitlemenL certainty of receipt and the amount can be measured with sufficient reliability. Such income is only deferred when: the donor specifies that the grant or donalion must only be w8¢d in future accounting periods; or the donor has imp)sed conditions which must be met before the charity h&s un¢onditional entitlemenl. Investment income is reCOlSed on a rtrxivablc basis. Income from charitable a¢tivities in¢ludes income received under ¢ontracl or where entitlement to 8rant funding is subject to specific perfomiance conditions is recognised as earned. Grant income included in this category providcs funding to support p¢rforman¢e activities and is recognised where there is entitlemenL certainly of receipt and the arnount can be measured viith sufficient reliability. RtSOur¢ expended. Resources expcnded are included in the Ststement of Financial Activitie$ on an a¢¢nl'S basis, inclusive of value added tax. which cannot be recovcrcd. Donated Servltes F¢llhles. These are included in inwmin8 resources (with an equivalent amount in rc50urces expended) where the benefit to the charity is reasonably quantifiable, measurable, and rnateri. The value pled on these r¢sour¢¢s is the estimated value to the charity of the service or facility received. Volunteer Hel The value of any voluntsry help received is not included in the accounts but is described in the trustees, report. Tan£lble Flx¢d Assets and Depreclathon. Tangible Fixed A&ts are ststed at cost or valu&ion less depteciation. Depreciation is provided at the following annual ratrs to write off ¢a¢h asset over its eStint useful life or, if held under a fance lease. over the le&8e terni. whichever is shorter. Motor Vehicle Plant and Equipment - 25Vo on reducing balance b&81& - 33% on reducing balance b&8iS.
HEALTH & NUTRITIONAL DEvEPMENT SERVICES NOTXS TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2024 LEGAL STATUS OF THE CHAIUTY The Trust is a company lirnited by guaTantee and has no sharc capital. The liability of each member in the event of winding up is £1.00. TANGIBLE ASSETS Motor Vehicle Office Equipment Totsl COST At 01.012024 5214 269 5.483 AdditioDS At31.J2.2024 5214 269 5.483 DEPRECIATION At 01.012024 5.121 268 5,389 Provided durin8 thc Period 92 92 At31.12.2024 5213 268 5,481 NET BOOK VALUE At 31.12.2024 At 31.12.2023 93 94 The anJ)ual commiknents and non4ancellin8 operating leases and capital commitments are £Nil (2023: £Nil)
HEALTH & NUTrITIONAL DEVElnPMEiYf SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2024 INCOMtNC RESOURCES Total Ullrestrirt RestrRttsd 2024 Total 2023 a) Voluntsry In¢om¢ r)onations Gift aid Tax Recoverable 6129) 8,195 22,120 83,410 8.195 88,092 7,867 69.485 22.120 91.605 95,959 b) Income Resources from Cbarltabl¢ Aetfvl¢les Thai Shop Sal&q 1218 1218 730 e) Investment In¢ome Interest Receivable 367 367 276 RESOURCES EXPENDED 4) Charltsbl¢ Aetfvltl4s Project Costs Donations Stock movement Depreciation Insurances Motor & travelling Office Costs- Thailand OITice Costs- UK 21,489 2250 (464) 21,489 25,214 (464) 28,342 20,764 667 22,964 965 13,551 28.513 1,857 965 13,551 28,513 1,857 777 6,656 42,554 232 68,161 22.964 91,125 99,992 b) GovernaD¢¢ Costs Independent Examiners Fee 225 225 225
HEALTH & NUTRITIONAL DEVELOPMENT SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2024 CASH AT BANK AND IN HAND Total unrestr Restrleted 2024 Total 2023 Current Accounts Deposit Account 16.129 20,085 1.709 17,838 20.085 17.016 18,020 36,214 1,709 37,923 35,036 SUNDRY CREDITORS Independent Examiners Fee Sundry Creditors 225 2,065 225 2,065 225 2290 2290 225 STATEMENT OF FUNDS B*1 blhvd Rttelpts ExpeDse5 BAI elfwd Re8trlcted Funds D & C Summers R Summer5 M & A Summers Rohingya Refugees Misc. 1,034 1.381 1.034 537 21,120 {21.964) I,ooo ( 1.000) 109 29 29 2,553 22,120 (22,964) 1,709 Unrestrlcted Funds Gcnernl Funds 41,329 71,070 (68,386) 44,013 TRUSTEES AND OTHER RELATED PARTIES No trustecs received remunerntion durin8 the year (2023.. Nil). No trnst$ were in receipt of expenses durin8 the period (2023: Nil). POST BALANCE SHEET EVENTS The directors consider that there are no material events that have occu since the Balan¢e Sheet date. 10