CHARITY NUMBER.. 1080268 COMPAA Y MUMBER: 03802473 HEALING HAND5 NETWORK REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 LIECEMBER 2023 HEAUNG HANDS NETWORK FINANCIAL STATEMENTS FOR THE YEAR ENDED 310ECEMBER 2023 LEGAL AND ADMINISTRATIVE DETAILS Reglslered Company number 03802473 Registered Chafity nurnber 1080268 Registered offlce 151 FiOongl•y Road eriden Coventry West Midland5 CVT 7LT Trustees Mr G Hackett Mrs S J Siretton Indopendent Examlner Stopford5 IM8n3fleldl Ltd Chartered Accounlgnts & ReAi$l¢red Auditors s￿er9Y House 7 Atsjrn Bu51ness Park Comrneraal Gate Man$field Nottlnghamshlre NG18 1EX HEALING frIAIIDS NETWORK FINANCIAL STATEMENTS FOR THe YEAR ENDeD 31 DECEMBER 2023 Contènts Paga R8port tsf Ihe Trust8é5 Independent Examiner's Repcit Statemenl of Financl81 Aetivitie6 BalÈnc• Shéét Notes to the Flnan¢i81 Ststements Oetailed Ststement of Financial Aolviues (Thig page does not lomi part 01 the slalutory ftnanclal slal•m•ntsl HEALING HM4DS NETWORK REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 The Board presents the report and financial slatamants ol H￿ling Hands Nett￿1k for the year ended 31 December 2023. Th8 T￿slee5 present theii combln8d rep)rt Idire¢tor5 and trusleesl and the flnanci81 statements of Ihe ¢harftyfor the ytrar ÈTrJed 31 December 2023. The trustees have adopled the provtSTMS of the Slalemeftl of Recommended Practice ISORP}'Accotsfiting and Reporting by Chaiitses" IFRS 1021 in prep8rlng the financial stsièmenls of the ehanty. The financlal st8teTnents have been prepared In a¢cordonce with Accounts'ng and Reporung by Charflies.. StstèmÈni of Recommended Prath"ce 8pplicable lo charities preparfllg Iheir accounts in accordan￿ thè Financial Reports'ThJ Standard applicable in the UK and Republic of Ireland issued in October 2019. thè Financial ReFrf)iting Standard appli￿ble in the United Kingdom and RepLd)li¢ ol Ireland IFRS 1021, the cha￿leS kt 2011. th6 Companie5 Act 2006 and UK Generally AL%epled A¢¢ountsng Prackn"ce. Trn5t8¢9 The dlrectors ol the chariiable company are ils fwstees for the purposes of charity law. The Trustees who held office during the yeAr were as loljovts.. Mr G Hackell Mi8 S J Stretton Go¥&ming docum•n¢ Th• chadty is controlled by ils governlng document, • meM￿andum and Artcles of As8o¢lation. 8n¢J ¢on$￿￿{*S a Limll&J Company, lirniled by guarantee, a5 defined ty th¢ Companles Aet 2006. The eJ)mpany w•$ incorporaled on 8 July 1999 and regist•red as a charity on 11 April 2000. The tyusleeg ol Ihe charltabl• company guaranlee to contributs an imounl not exceedlng E110 Ihe assets ol the charitable ¢ompany In tre event ol a %￿ndIng up. RKrultm•nt and appolnim•nt ol M•m￿ra of the Manag¢m•nt Commltto• Thg dlrKtors of the company are also tN51ees for the purpose ol charity law and under tho comp8nV$ Artlcles are known a$ the M8n8gernenl Cominltt88. The members ol tne Management Committee ar& èlected at the Annual General Meeting lo serve for a period of up io Ihr8È yeary. Th• Management Ccfnmlttee has Ihe power lo apwlnl add1￿.0na1 m*mbe15 to fill casual v8¢anc*os lo hold ¢ffice until conduslon of Iho next Afflnual G•n•ral Meeung. Publlc 8•n•fit Th• charftys trusltos have complied with ltteir dLty to have duè regord to tfve gui4ance on public banefi¢ published by the Charlty Commissk*n,' thtr trustees consider that the charity m¢ets the public benefit requirements Of the Charitles Act 2011 by carryong out ils normal activbbes. Rglated partles Aside frorn the IN$tees and their close larnily members, there are no other r8lated parties. Rlsk maTraq9mont Th• trtsste•s ha￿ a duty io Idenbfy and review Ihe risks io which the chgrity i¥ exposed and lo enBure approwate controls arè in place to providè reasonable assur8n¢e against fraud and error. Oble¢tbves and Aciivltl8s Obj¢ctlv•g and alffls The charitys 04e¢ts've is the r¢liel ol suffeNng caused by war and dlsa$t¥r the UK and ¢verseas by Ihe provlsion ol complementary therapies. Pagg 1 HEALING HNJIDS N￿RK REPORTOF THE TRUSTEES FOR THE YEAR ENDeD 31 DecEMBeR 20231CONTINUED) Slgnllkant act1￿￿•$ In order to a¢hleve Ifs oblectiv05, tho cuThthopgrates proJgcls in Sor¥ievo, BosnSa and Her28￿n8. Thls prolact OPgr8fe8 trom a rented house in Sorgjovovthlch pr(wSde$ 8¢commodatton for up to low vduntoer thurnplsts arwj has ￿￿treatrTrenl rooms. Therapists also vlyrt dlents In outreoth contres In Quo￿n9 argas. al8nts Incwo ttr•xe Iwe been affgcled both physicalty and eThliDnalty bywar. ond troatments In￿de e wide rnnge of Complem￿tAry th•mrA#S. Th• cl*rOlyls gndeavujring to empmr Its dlent baso byofferlng and dellverfng help tralnlng WrtirkshoF6 In vartous modalili&s %thid) it hop88 to e>pand Ink* race4n18ed quajifirallong In the fijtuw. The ¢harltyaFso In UKwth ¥o1or4r$ fmm Ihg UK Amigj treatirwj serylca pernonnel are affecigd by PTSD and tlw aftèr effects of servlce. Thoy also tr08t 8oTrlnp pOrn￿ne10[￿l thoir tsmille¥. Since COVID. th8 8UPP)rt c•ntres hav&n￿r￿Pened￿wtru￿Yth￿01Ytt￿8 FA8 camps {F•mily Athty Bre•k$l for bereavwj mllll8ry lAn￿lIes. Tho charfty also b•gan helplllg the Uthlne efftjrt by oJllecliThJ and dellverlNJ medical, surglc81 and humanltsrtan eld to pertner6 Stay88f•UA sn Ukrnin8. d18tr1buta11 whgrg needed; and thlng ￿th"U￿ to Ukralng" to ralse fiJnd$ and tran8POrt 8ld to SWfoUA. CfvSUan UK th In¢lLwJ88 hglplng thg Bo$nlan reftwg8$ VAW Iled the war and were r¢8ettted in UK ore pgrf of the org8n188t4on BosnlgUIC T charity tr80ts Ihl$ cornThwnlty 98 Ihty 8hare Ihg troumas and oxpwienctt 88 th068 left behlnd in Boynta. HHN 8150 work the organiBabon Romornb8drvJ srebrfjnl￿. vdunteer thora￿sts are memkn of Healkng Hondj Nemrrk and have been 8¢roen•d lo eMur8 Ih81 theywo prowlyquajlffled. Th•y 8r• J180 requlred lo hc4d profos8long1 IndomntylnsuT•nce, and fly o¥ereea8 tour8 of duty ¢0 hftve trAvo1 [￿U￿nG8 to rethe aTry re￿ant InwJlotton8, hl•¥•m•n¢ 4nd P•rfOm￿nG• Charlt•bl• aetl¥lll Th• mmbern ol Hoa15ng Hprwjs Nel￿rk gre qualiflgd and worfenwl therapS8ts off¢rfng a rango 01 tr•8tmfjnts Includlng maeBag•, rnfigxobay, aroma￿rOpy, rdkl and othgr m8lnBtre8m (￿p1¢￿entsry thorÈplè$. Thoy are volunl8ars and ral$• I￿ fvndB needod for thelf ￿8k I￿r of duty, ich WAS £9￿ In 2023. Thelr dients In Sorojevo Lxffie from the ABu￿atIon of Conc4nlration C•mp Vlcttm8. thg A380claUon of Clvll War Vithm$ and th¥ Womqn Vldm8 of War vknlch are men ar#J %*Ynan In conc¢ntrallon 1￿Mp8 th81 oxercI8•J la￿ #nd ￿Ku)I ¢buBe and 8K•cuUon. Cllents In tho UK corne tlwough Combat Str958 and RBL Tha 58 non4anomlndon81 and treaty evw>one r•gardl88b of rac• or Creed. lo tho ￿{￿1$ thclud& swing bollgr. r911olalach￿ and p￿r0, Impr¢vomgnt In Ihelr go￿ra1 quallty ol Ih and rn•)y posltsve off8¢ts plu• th090 I￿rk$hr• 4ttondee$ holp famllyand frt•nd8 vtho do not ￿me for treotrn￿ts 45 w8118g holplr¥J thom5elveJ. Fundral•lng actl¥ltl Tho managem8nt commlttea has a poliry to ensurn that fiMnc181 Ilat￿lI￿o8 are all mel 88 Ihylo11 dug. Fundra181r¥ IndLKlg a small wnounl payToII glvlng. 8pp1lc4l0￿ lo thurtlable tru8ts and fund¥ ralBed by Indbvlduol mwnboT8, Fln•n¢lal R•vl•w poll Tho thoW8 unre8tri¢W r•gem sl•nd at È6.314 (31 Decerrber 2022- £112471. UnreslrlrAed meNe8 sh(wJld be al a level suffici•nl to ftn8nt• al lèast 5*0rf8 supply of115 serv1￿ should othw sources of fvndlng fail lo materf￿588. Thg Charitys regtrkt•d re8erv8$ sland at£13.781 f31090gmbpr 2022- £16.0731. Ros1￿cted funds rgpr080nt mombets. travel lundg. Membèts r4189 th￿rry￿rn fund$ to mèet their travgl costs, a wtion of th9ir sub81ster￿ (yJBts and th9 adminlytrntivo costs of organtsln9 a tour ofduty In 803nl¥. The b8lance ￿rrIPd for*ord repreoents funds ro59gd by mernb8rs I￿0 havo yel to makg the tr'p or Ykno do notyet have sutfidanl fiJnd8 to Inanco the t￿￿. Futur• Dw•loprn•nt¥ Thg thartty pian5 to cOn1n￿ actmties as fArtllnBd *ovg sublect to $￿SIactory1￿nd1ng arrangemen On hajfol Ihe Board of TrugtO05', Mrs tlon- TnJ8te8 Dato: Pa￿2 HEALING HANDS NETWORK INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HEALING HANDS NETWORK I rewi to the charity Irustees on my examlnauon ol the accounts of the chadty for the yezr ended 31 December 2023 whffich 8re set ￿J1 on pages 4 10 9. RKponslbllltlo$ and basls of r•port As the charity trusteès ol the comp8ny land a150 115 director5 lor the purposes of ¢ompany lawl you are re$pJnsibJe for the preparallon of the ac(x)unts in accordance ￿1h the requirernen15 of the Companies Act 20061'thp 2006 Act). Hovlng saosfied mysdf thai thè accounts of thè eempany ère nol requiied lo be audited und8r Part 16 of thè 2C¥J6 Act and arè eligible for Independent exarnination. I report in respect of my examinalion of yOLtr company's accounts as carried out under seclion 145 of the ChBnknes Act 20111'lhe 2011 Act,), in ca¥ryng out rnyey2minatiun I have follo￿d Ihe Directions given by the Charity Commission under section 14515llbl of the 2011 AeL Independent examIn0￿5 Stat•mènt I have completed my examination. I confitm thal no rnatters have come to my attention In connectton Vaith the examination giving rne c8U5e lo belleve th81 in any rn8terial respecl., accounlStyJ retrJrds were nrtl kept In respect of the cornpany as r•quli•d by section 386 01 the 2(X)6 ACL. or 2. th• accaunts do not accord ￿1h those records: or the accounls do not comply ￿t￿ the accountlng requlrernenls ol section 396 01 the 2006 Act olher than any requliement that the a￿ount$ glvè a 'true and fair view whleh Is not & matt&r conside￿￿ as part ol an independent examlnafjon.. or 4. the xcounls hav¢ not been prepared In accordanc¢ wlth the mtrth¢)Js and prlncSple8 ol Iht Sratemeni ol ReGomnwnded Practtcè for accounlSr4J and reportlng by ¢harilies appllcable lo charftl&s preparing Ihelr a￿unt$ In accordance with Ih? FSnanciaJ R•porting Stsndard appllcablt In the UK and ReputJll¢ ol Ireland IFRS 1021. I hwe no concems and have Come across no other matters in L>)anection wth the examinauon lo whiGh attention should b• drawr in th18 rewi In order lo enat4e a woper Ur￿￿[standIng ol the accounts to be reac*e¢J. MrPhilllp NKholson Stopfofds (MansfielLIJ LEd CharteredAccounlants & Reglst•r•cl AudftÈ¢rs Synergy Hous& 7A¢om 8ussn•$s Pafk Commerclal Gare Mansfield NOtt1￿harn$h5re NGIB IEX Date.. Page 3 HEAUNG HANDS N￿ft￿ STATEMENTS OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 DECEMBER 2023 Y•4r 8nd•d 31-D•c 2023 Y•ar ènded 31-Do¢ 2D22 INCOME AND ENDOWMENTS FROM: UnrgStrlct¢d Fufid$ R•strOct•d Funds Total Funds Total Funds Notès Ocy the donor or when funds are raised for p8rt1cular reslricled purposes. Further oxplanalion ol th• fiaitsrè and purpose ol each fund Is In¢luded in the notes lo the financial $talement8. Forelgn ¢urrgncl Assets and liabiliues in foreign currencies are translated into srèrling al the rates ol exchange rullng al the balance sheet dat&. Transac¢tons In lore5gn curren¢ies are Iranslaled into sierllng ai tre rate ol exchange ruling èi the dale Of transaction. ExchaNJe dlfferences are takon inio account In arrSvlng at th• 0￿rating result 2. INCOME FROM DONATIONS AND LEGACIÉS Year ended 31-Doe 2023 Year ended S1￿•C 2022 Mernber5hip fees Oonalions Sarajevo ac¢vity & travel fvnds UK to Ukraine acivity Ukr2in2 actvty Gift aid 2,228 13,413 17.044 39.167 21.463 3.313 2.050 3.579 44,839 96,828 50,468 Pago HEALING HANDS NEfwoRK NOTES TO THE FINANCIAL STATEMENT FOR THE YeAR ENDED 31 DECEMBER 20231CONTINUEDI Y¢ar 8nd*d 31-Doc 2023 Y•ar ondad 31-D•c 2022 INCOME FROM OTHER TIIADING ACTIVITIES Fundiaisir4J 74 213 4. INVESTMENT INCOME Dep051t accc4Jrn Inlerest 205 21 S. ExpeNDITURE Expendltur• on raislng fund$ Fundraising and wblicity 1,884 246 1,884 246 Expendllurg on ch•rit•blo actlvltl•s Sarajevo UK lo Ukraine Ukraine UK travel expen$e$ 22.171 39,028 36,424 356 45,837 1,121 97.979 46.758 8upport costs Admlnlslratorf8 costs InSurar￿e Postage. Stationery and klephone A¢c¢unlancy 180 283 1,357 1,458 178 264 4,806 1,957 3.276 Other expenditure 1.093 1,200 Total r•sourc•s •xp•nd•d 104231 6. TRUSTEES. REVIUNERATION AND BENEFIT8 There wtre no tsustees, remuneration or other benefi15 f(f Ihe year ended 31 D•eembér 2023 or for th• ye$1 ended 31 December 2022, Truste•$' •¥P¢ll8es There were no Iruslees, expense5 Cff other benefts for the year ended 31 December 2023 cf lor the year ended 31 December 2022. T. CASH AT 8ANK AND IN HAND Year •nd¢d 31-Dec 2023 Year ènded 31.Dtc 2022 Currenr aGcounl Oeposil account 8uTsary l￿d 6.120 14.136 11.286 16,287 20.255 27.580 8. CREDtTORS'. AMOUNT5 FALUNG OUE WITHIN 1 V&4R Accruals and delèrred income 480 4BO Pagg 7 HEALING HANDS NETWORK NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023 ICONTINUEDI •. MOVEMENTS IN FUNDS 31-D•c-22 Not mt)v8mont Trdnsf•rs botw#•n In funds funds 31-Dec43 Unrèstrictèd funds G¢n¢ral fund 11.347 2.336 2.696 Restrlcled fund$ Sardjevo UK to Ukralne 16,D73 15.1271 139 2,696 13.642 139 16.073 4,988 2.696 13,781 TOTAL FUNDS Net movement in funds, Bre as follows.. Incomlfia Rosourc89 Resources Expended Mov•m•nt In funds Unrestrlctod eund$ GeneTal lund R•strlct•d fund$ Saral•vo UK to Ukraine 17.044 39.167 22,171 39,028 15,1271 139 56.211 TOTAL FUNDS Thè g•n8fal fund répresents ¢umulatJve Iree reserve5. Reslricled luThJs rpwe8enl rnemb8rs' travd and oth•r eosls dlr•¢Uy assDclated ￿th specific acfvily in Saraievo, Member5 raise Ih*r ow) fuThJs lo meet thèir travél costs. a portion ol their subsisience costs and the administrativ¢ ¢¢$ts ol organising a tour of duty In Bosnia. Thè balance carried for•4èrd represents funds raised by members have yel to make the trip or who do Aot yet hava sufficient lund$ lo finance the tour. N•t Cuffènt A5Setsl Llab. Total Unrestricted Funds Reslrtcied Funds 6,315 13,781 6.315 13.781 Total funds at 31 Decémber 2023 20.095 20.09S 10. RÉLATED PARTY DISCLOSURES There were no rplaled party 1r4nsactions In the perbd endlng 31 Decernber 2023. Pagg B HEALING HANDS NETVIORK DETAILED STATEMENTS OF FINANCIAL ACTVrfITIES FOR ThE YEAR ENDED 31 DECEMBER 2023 Y•ar •ndad 31-D8C 2023 Year •nd8d 314J8C 2022 INCOMING RESOURCES Income from donatlons and legacl•s Donal'ons embership feès 54.400 Z.228 48,418 96.526 50.4e8 Incomo from othqr tradlng actlvltlgs Fundralslng 74 213 Inveslmgnl Income Deposil Interest 205 21 Total Incomlng r•sources RESOURCES EXPENDED Exp•ndltur• on ralslng lund5 Fundialglng and publidty 1,884 246 expendlture on Charltabl• actlvltl•s Saralevo travel and expenses . RestN¢led UK lo Ukraine Iravel and expenses Ukralne travel and expEn5es UK trav81 and •xp•n8eg 22.171 39,028 36.424 356 45,637 1,121 97.979 46,758 Other •xpondlture Accountency 1,456 1,957 8upport costs Adrninistratorfs costs Inwranc? 283 264 P06tage. Sta￿Onery and telephonfj Sundrie5 1,357 1.093 4,189 4.606 1.200 B,027 Flnancg 8ank charaes 180 178 180 178 Total r•sour¢•s expend¢d Net 1ncomgll￿pendl1Ur•￿ Page 9