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
co￿ENTs
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 sUp￿rt 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 f￿S 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.
Dtr*cton' ruponsibilities in relatlon to the f￿an¢111 st*tements
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 $L￿PIUs 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$18 of Preparation of Financial Statement*
The Accounts are prepared under the14istorical Cost Convention. The financial statements have been prepared
in accordance with the Statement of Recommended Practice- Accounting and Reporting by Charities (SORP
2005), applicable UK Accounting Standar(L5 and the Companies Act 21J16.The principal accounting policies
adopted in the PTepgrntion of the fin￿cial statements are set out below.
Ineomlng Resourc
Voluntsry income including donations, gifts and lega¢ies and grants that provide core fijnding or are of general
nature are recognised where there is entitlemenL certainty of receipt and the amount can be measured with
sufficient reliability. Such income is only deferred when:
the donor specifies that the grant or donalion must only be w8¢d in future accounting periods; or
the donor has imp)sed conditions which must be met before the charity h&s un¢onditional
entitlemenl.
Investment income is reCO￿lSed on a rtrxivablc basis.
Income from charitable a¢tivities in¢ludes income received under ¢ontracl or where entitlement to 8rant funding
is subject to specific perfomiance conditions is recognised as earned. Grant income included in this category
providcs funding to support p¢rforman¢e activities and is recognised where there is entitlemenL certainly of
receipt and the arnount can be measured viith sufficient reliability.
RtSOur¢￿ expended.
Resources expcnded are included in the Ststement of Financial Activitie$ on an a¢¢n￿l'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 pl￿ed 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 eStin￿t￿ useful life or, if
held under a f￿ance 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 DEvE￿PMENT 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