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2020-12-31-accounts

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© Patrick Meinhardt/HI
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Report and Financial Statements Year ended 31[st] December 2020

Handicap International UK operating as

Humanity & Inclusion UK

(a charitable company limited by guarantee)

Company number: 4010383 UK Registered Charity number: 1082565

~~Contents~~

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Legal and administrative information 3
Introduction from Chair and CEO 4
The Humanity & Inclusion network 6
STRATEGIC REPORT 8
Summary of HI UK’s focus areas 9
Objectives and Key Achievements in 2020 11
Overseas programmes 11
UK projects 22
How supporters can get involved 23
How we spend your money 23
Future prospects 24
Principal risks and uncertainties 24
Raising voluntary income 26
Financial review 26
Reserves policy 26
Going concern 26
TRUSTEES’ REPORT 27
Constitution of the charity 28
28
Charitable objects and Public Benefit
How we manage our affairs 28
Trustees’ responsibilities 30
INDEPENDENT AUDITORS' REPORT 31
FINANCIAL STATEMENTS 35
36
Statement of financial activities
Balance sheet 37
Statement of cash flows 38
39
Notes to the financial statements
Acknowledgements 50
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Strategic ReportIntroduction

22

~~Legal and Administrative Information~~

Legal Name

Operating Name Board of Trustees

Handicap International UK

Humanity & Inclusion UK (HI UK)

Peter Burdin (Chair) Chloe Marshall (Vice-Chair) Vhernie Manickavasagar (Treasurer) Benjamin Cohen Caroline Dove Lynette Eastman Richard Elliott - resigned 25th February 2020 Tom Morrow

Chief Executive

Aleema Shivji

Registered Office

9 Rushworth Street London SE1 0RB +44 (0)870 774 3737

Auditors Crowe U.K. LLP 55 Ludgate Hill London EC4M 7JW

Legal Advisors Morgan, Lewis & Bockius LLP 5-10 St. Paul's Churchyard London EC4M 8AL

Bankers

Unity Trust Bank plc Four Brindley Place Birmingham B1 2JB

Company number 4010383

UK registered charity number

Website

1082565

- humanity inclusion.org.uk

2020 Annual report and AccountsReport and Accounts

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~~Introduction from CEO and Chair of Trustees~~

Welcome to Humanity & Inclusion UK’s 2020 annual report

As we sign off our 2020 Annual Report, our organisation, like so many others, is dealing with the impact of the pandemic. Covid-19 has meant that all team members at Humanity & Inclusion UK (HI UK) have been working from home for a year. This has forced us to adapt our normal ways of working and it has been inspirational to see how this has been managed by the UK team. Now, we must continue to focus on our people’s wellbeing during and after the lockdown period. We are addressing this in multiple ways through staff groups and employing new mental health centred management techniques.

Of course it is not just in the UK office that the impact of Covid-19 has been felt. Our work in communities around the world had to be quickly adapted to the changing circumstances: to ensure the safety of the people we work with as well as our staff, whilst maintaining maximum impact from the original objectives of each project, and implementing new projects to tackle Covid-19 on behalf of the most vulnerable. It is important to acknowledge that the pandemic has been the biggest interruption to the economy since World War II and this impact could create long-term financial uncertainty. In 2020 HI UK weathered well the changes to our fundraising environment caused by this uncertainty. We don’t yet know what the coming years have in store for us, our current and prospective donors and partners in the UK.

Reflecting on the year gone by, 2020 has shown us that even in a pandemic there will be added disasters, both man-made and natural, and HI UK has stepped up. Alongside the continuing impact of conflict and unpredictable weather, we saw the terrible explosion in Beirut. The reverberations of this are still being felt to this day and Humanity & Inclusion (HI) is there working alongside communities to support recovery.

HI UK continues to be a partner in the UK government funded Disability Inclusive Development programme, the world’s largest programme to test, scale and evidence what works to improve disability inclusion. The programme aims to achieve long-term improvements for the wellbeing and inclusion of people with disabilities from low- and middle-income countries by improving access to quality health and education services, access to jobs and improved livelihoods, and combatting negative stereotyping of disability.

This programme runs very much in line with our strategy of working in partnership and helping other organisations become inclusive, to amplify the impact on people with disabilities around the world.

We are so grateful to be the recipients of a funding award from Postcode Global Trust and would like to extend a huge thank you to players of People’s Postcode Lottery. Your generosity enables our efforts to support Syrian refugees across the region and help protect civilians across the world. In the context of Covid-19 this support is truly lifesaving. Thanks to players, we have been able to reach even more members of the public with our Stop Bombing Civilians campaign, a global effort which is gaining massive momentum towards an international agreement among states to end the use of explosive weapons in populated areas. The culmination of this process in 2021 will be a huge step forward in the protection of civilians in conflict.

HI UK is pleased to continue to work with inspiring individuals as Ambassadors: Jack Hunter-Spivey and Ross Wilson are champion table tennis players and GB Paralympians.

Introduction

4

Finally, we want to thank all of our supporters and partners for following HI’s journey in 2020 and enabling us to deliver our life-changing work for people who would otherwise be forgotten. We are confident that 2021 will continue in this vein, and we will continue to make a positive impact on the lives of people living with disabilities and other vulnerable groups, to ensure no one is left behind.

2020 saw our CEO of eight years, Aleema Shivji, move on to a new role and we would like to thank and acknowledge the hugely positive impact Aleema had on HI UK. George Graham joined as the new CEO of HIUK in March 2021 and he is very much looking forward to leading the fantastic team we have in place, and working alongside the Trustees as we go deeper into 2021 and beyond.

On behalf of our Trustees, our staff, and our beneficiaries across the globe, we would both like to express our deepest gratitude to all our supporters, donors, partners and volunteers.

Peter Burdin Chair, Humanity & Inclusion UK

George Graham Chief Executive, Humanity & Inclusion UK

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The Humanity & Inclusion network

Our vision

Outraged at the injustice faced by people with disabilities and vulnerable populations, we aspire to a world of solidarity and inclusion, enriched by our differences, where everyone can live in dignity.

Our mission

Humanity & Inclusion (HI) is an independent and impartial aid organisation working in situations of poverty and exclusion, conflict and disaster. We work alongside people with disabilities and vulnerable populations, taking action and bearing witness in order to respond to their essential needs, improve their living conditions and promote respect for their dignity and fundamental rights.

Our values

Humanity

Our work is underpinned by the value of humanity. We include everyone, without exception, and champion each individual’s right to dignity. Our work is guided by respect, benevolence and humility.

Inclusion

We advocate inclusion and participation for everyone, upholding diversity, fairness and individual choices. We value difference.

Commitment

We are resolute, enthusiastic and bold in our commitment to developing tailored, pragmatic and innovative solutions. We take action and rally those around us to fight injustice.

Integrity

We work in an independent, professional, selfless and transparent manner.

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Strategic ReportIntroduction

About HI

HI is comprised of a Federation, created in 2009, and eight national associations, founded between 1982 and 2006: Belgium, Canada, France, Germany, Luxembourg, Switzerland, the United Kingdom, and the United States.

The Federation implements the network’s social missions in around 60 countries, either under the name 'Humanity & Inclusion' or 'Handicap International', depending on the country.

The national associations are called 'Handicap International' in Belgium, France, Germany, Luxembourg, and Switzerland, and 'Humanity & Inclusion' in Canada, the United States, and the United Kingdom.

The HI Institute for Humanitarian Action is responsible for defining the ethical framework that underpins HI’s actions. The Institute analyses the ethical and political issues facing the HI movement and the aid sector in general.

International recognition

HI was made co-laureate of the 1997 Nobel Peace Prize for its role in the International Campaign to Ban Landmines. In 1999, HI obtained special consultative status with the United Nations. In 1996, the United Nations High Commissioner for Refugees awarded HI the Nansen prize “for its outstanding work with refugees”. In 2008, the Nansen prize was awarded to the United Nations Mine Action Coordination Centre for South Lebanon in recognition of the work carried out by its deminers, including three HI teams. In 2011, HI received the Conrad N. Hilton Humanitarian prize for its actions in support of people with disabilities.

In September 2020, HI won two of the European Union’s Horizon Prizes in recognition of the organisation’s innovative work using 3D printing for tele-rehabilitation in hard-to-reach locations and the use of drones for mine clearance in Chad.

In NGO Advisor’s 2020 ranking of the world’s top non-governmental organisations, HI rated 13[th] . The criteria used to evaluate NGOs are transparency and accountability, governance, impact and innovation.

Institutional policies and

code of conduct

HI’s institutional policies and directives set out the principles to be respected by all of its employees and partners. In 2020 this includes a new safeguarding framework which brings together existing policies such as child protection, protection of beneficiaries from sexual exploitation, abuse and harassment and anti-fraud, bribery and corruption and re-confirms HI’s commitment to safeguarding.

Alongside these policies, HI’s overarching code of conduct outlines HI’s expectations of staff and volunteers. It aims to protect all beneficiaries of HI's direct and indirect actions, and people from communities in contact with these actions, especially children, women, people with disabilities and anyone in a vulnerable situation. Whenever local legislation permits, HI incorporates this Code of Conduct into employment contracts and internal rules of procedure.

Our Code of Conduct and institutional policies are available at: www.hi.org/en/institutional-policies

Our UK ambassadors

We are lucky to have the kind support of our UK ambassadors for HI’s programmes and advocacy efforts.

Ross Wilson and Jack Hunter-Spivey are two renowned table tennis players and GB Paralympians. They support Humanity & Inclusion's work alongside people with disabilities living in situations of poverty and exclusion, conflict, and natural disaster.

We are so proud to have such talented and inspiring individuals as HI ambassadors.

2020 Annual report and AccountsReport and Accounts

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STRATEGIC REPORT

TrusStra te es' gic Report

8

Summary of Humanity & Inclusion UK’s Focus Areas

HI UK is part of the global HI network, composed of a Federation, an Institute and eight national associations including HI UK. As part of the HI network, HI UK fully adheres to HI’s aims and contributes to supporting HI’s actions overseas. Our core values are humanity, inclusion, commitment and integrity.

The people we support:

Targeting in particular disabled and vulnerable populations, HI aims to:

HI’s overseas programmes carried out for the public benefit can be grouped in the following areas:

Overseas Activities: Emergencies

Disabled and vulnerable people often struggle to access vital aid and services during crises such as conflicts and natural disasters. Our emergency teams work to make sure that no-one is forgotten. We provide healthcare, rehabilitation and psychosocial services, ensure that water, sanitation and shelters are accessible, and distribute emergency aid. We also raise awareness of other organisations about the needs of disabled people and other vulnerable groups in an emergency, and work with them to make their programmes inclusive.

Overseas Activities: Long-term development

People with disabilities are often the poorest of the poor, subjected to exclusion and denied their fundamental human rights. We work with disabled people of all ages to make sure that they are included in every aspect of society. Our projects give disabled children the chance to get an education, help create better job opportunities for disabled adults, promote inclusive sports and improve accessibility in communities. We work alongside local disabled people’s organisations to help them advocate for their rights and get their voices heard.

We also transform people’s lives by fitting artificial limbs, providing rehabilitation and psychosocial services and mobility aids. By changing attitudes towards disability, setting up rehabilitation centres and training local professionals, we make a longlasting difference to communities. Our teams also raise awareness about HIV & AIDS, and noncommunicable and neglected tropical diseases. By supporting health and social care systems, and working alongside local partners, we make sure that disabled people can access the services they need in a sustainable way.

Overseas Activities: Explosive weapons and armed violence

Explosive weapons including landmines and cluster munitions continue to injure and kill civilians in countries all around the world. We help survivors rebuild their lives through counselling, artificial limb fitting, physiotherapy, inclusive education, income-generating and community activities. Our experts train local teams of deminers to clear land of unexploded weapons. We also reduce the number of accidents by educating local communities about the risks. At the international level, we campaign for a ban on these deadly weapons and work alongside survivors to ensure their voices are heard.

For more details on our overseas activities, please see pages 11 to 21.

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Domestic Activities

In the UK, our programmes carried out for the public benefit include:

~~Key facts and fgures~~

For more details on our domestic activities, please see page 22.

  1. World Report on Disability. World Health Organization (WHO) and World Bank, 2011.

  2. The Education Commission report, 2016. 3. WHO standards for prosthetics and orthotics. Geneva: World Health Organization, 2017.

  3. Action on Armed Violence, based on media monitoring.

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TrusStra te es' gic Report
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Objectives and Key Achievements in 2020

Here are some highlights from our achievements in 2020 against our 3 overarching strategic objectives:

~~1. Bring tangible improvement to the living conditions of people with disabilities and vulnerable populations through key opportunities linked to our organisational mission.~~

~~2. Be an innovative fundraising organisation, responding to the funding opportunities available to meet the needs of our programmes.~~

~~3. Have a diverse, happy and connected workforce, in an innovative, compliant and tech-savvy environment, which results in the effective delivery of our UK plans and HI's 10-year strategy.~~

Humanity & Inclusion's 2016-25 Strategy “For More Solidarity and Inclusion in the World” is available at: humanity-inclusion.org.uk/en/ the-hi-network.

The following sections of this report highlight some of our key achievements in further detail.

Overseas programmes

During the 2020 financial year, HI UK supported a number of HI’s overseas programmes.

implemented with a wide range of local, national and international partners.

The HI Network mobilises resources and manages projects around the world. Our programmes are

The following section is a snapshot of some of the major programmes HI UK has supported.

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~~Worldwide~~

Our response to Covid-19

The project

When Covid-19 was declared a global pandemic by the World Health Organisation in March 2020, HI mobilised its teams to help people worst-affected by the crisis.

Providing a simultaneous emergency response in almost 50 countries has been a major challenge. Undeterred, HI launched an emergency programme of unprecedented reach, while also adapting its 'routine' projects to maintain support for all those in need. Our priority, as always, has been to help the most vulnerable people (including people with disabilities, isolated people, single women, refugees and displaced people) who are the main victims of this crisis.

The situation

The epidemic and the crisis caused by Covid-19 have increased the needs of people who are already extremely vulnerable due to unstable security situations, conflicts, acute poverty, political and socio-economic crises, climate change, and other factors. However, the measures put in place by governments around the world to reduce the spread of Covid-19

have made it harder to transport humanitarian aid and to mobilise the resources needed to address this crisis.

Our activities

Around the world, HI's activities have focused on identifying the needs of the most vulnerable people and providing them with direct assistance:

In addition to these emergency activities, HI also adapted its existing projects to continue supporting people in need, while taking measures to reduce transmission of the virus.

For example, we continued providing rehabilitation care to patients who needed it by adapting our working methods. Where the situation allowed, physiotherapists continued to provide care in rehabilitation centres in compliance with safety rules such as social distancing and mask-wearing. In countries where lockdowns were imposed, online 'telerehabilitation' sessions enabled thousands of patients to continue their rehabilitation exercises at home by watching videos and receiving guidance via telephone, WhatsApp, and other methods.

Impact

During 2020, HI's teams implemented more than ~~160 projects~~ in aid of people affected by the Covid-19 crisis.

Between March and August 2020 alone, HI provided more than ~~2.2 million people~~ with emergency aid. This included:

Strategic Report

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Central African Republic

Health facilities in Central African Republic were ill-prepared to deal with the Covid-19 pandemic because of the difficulty in maintaining minimum standards of hygiene and biomedical waste disposal, shortages of protective equipment and lack of staff training.

This had the potential to severely affect the most vulnerable people and those at risk of exclusion (due to disability, ethnicity, or language and refugees and displaced people).

~~Colombia~~

Since its first Covid-19 case was reported in March 2020, the Colombian government took increasingly strong measures to contain the virus, including shutting down the borders, curfews, prohibiting gatherings and travel restrictions. This is having devastating effects on vulnerable Colombians and Venezuelans throughout the country.

As well as the health risks, many were unable to earn an income, pay rent, or buy food and supplies, leading to a significant increase in evictions, food insecurity and protection risks.

Nepal

The government of Nepal enforced a countrywide lockdown in March, which was partially lifted from July. HI was the technical partner in a consortium led by Save the Children International working to address the immediate household needs of the most vulnerable families, including people with disabilities. It also worked to ensure they had safe access to information and resources to protect themselves from Covid-19, and aimed to improve municipal capacity to address the current and future needs.

~~Our impact~~

• Disseminated Covid-19 messages to communities and people with disabilities via posters in public spaces, radio broadcasts, and mobile awareness-raising campaigns.

~~12,475 radio spots~~ with Covid-19 messages were broadcast, reaching an estimated ~~170,000 people .~~

• Distributed basic hygiene kits to improve Covid-19 prevention measures. ~~79%~~ of sampled beneficiaries demonstrated improved knowledge about Covid-19.

The majority live hand-to-mouth, with insufficient or no savings and a limited social safety net.

HI was part of a consortium led by HelpAge International working to provide a comprehensive emergency package to improve the health and wellbeing of highly vulnerable persons at risk from Covid-19.

~~Our impact~~

• Awareness raising on disability and age inclusion with members of the local humanitarian coordination mechanism. An online training on Inclusive Humanitarian Action was developed and ~~178 people~~ completed

~~Our impact~~

HI’s activities included:

• Technical input to ensure that the programme design and activities were ~~disability inclusive~~ (e.g. commodity voucher assistance, accessible WASH, safeguarding and protection).

• Developing guidelines and tools that help to ensure ~~access to information or services for people with disabilities~~ .

• Designing and promoting accessible ~~disability-friendly materials~~ such as leaflets and audio-visual messages on sanitation and personal hygiene.

• Trained staff from ~~fve health facilities o~~ n detection of Covid-19 cases, symptoms and transmission, as well as on national protocols for screening, identification, social distancing, and isolation.

• Provided ~~individual psychosocial support~~ for health and humanitarian personnel working on the Covid-19 response.

Funded by UK aid from the British people.

the first module.

• Remote provision of mental health & psychosocial support to older people and people with disabilities.

• Cash transfer programme reaching ~~112 vulnerable people ,~~ 40% more than the target. This also positively impacted ~~708 family members~~ .

• ~~12 videos~~ were produced (using local sign languages) to raise awareness online about the needs of people with disabilities during Covid-19.

Funded by Start Network.

• A range of ~~disability awareness training and support~~ for staff from partner organisations and municipalities, as well as organisations involved in protection such as the district police office and court, child protection networks, and organisations of persons with disabilities.

• Training on ~~disability-inclusive approaches~~ and regular technical support for the implementing NGOs in coordination with the consortium partners in 5 districts.

Funded by UK aid from the British people.

2020 Annual Report and Accounts

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~~Bangladesh, Ethiopia, Madagascar, Pakistan, South Sudan and Uganda~~

Women’s Integrated Sexual Health (WISH)

The project

Running from January 2019 to September 2021, the Women’s Integrated Sexual Health (WISH) programme offers quality integrated and inclusive family planning and Sexual and Reproductive Health (SRHR) services to marginalised populations. This includes those under 20 years old, people with disabilities and other vulnerable groups.

The Women’s Integrated Sexual Health Consortium (Lot 2) is led by International Planned Parenthood Federation (IPPF) and implemented through Member Associations and Partners: Development Media International (DMI), International Rescue Committee (IRC), MSI Reproductive Choices, Options Consultancy Services (Options), and Humanity and Inclusion UK (HI UK).

The situation

Universal access to sexual and reproductive health and rights are two key targets under Sustainable Development Goals (SDGs) 3 and 5. In many African and Asian countries, there is a need for family planning

services which is evidenced by a high number of unintended pregnancies.

Due to the intersectionality of disability, education, and economic opportunities, people with disabilities are often extremely poor and live in hard-to-reach societies. In particular, women and girls with disabilities are often excluded from SRHR services due to multiple barriers including social and gender norms, discrimination and stigma, myths about people with disabilities’ sexuality.

WISH is the UK government’s flagship programme to scale up its support for SRHR services in countries across Africa and Asia by 2021.

Our activities

HI is an implementing partner of the WISH consortium and responsible for disability inclusion across 6 of the project’s 16 countries of implementation.

In practice, this means HI:

Responding to Covid-19

HI has responded to the different challenges posed by Covid-19 and adapted wherever possible. One key adaptation was the inclusion of Covid-19 information with the existing family planning messaging through radio, social media, and community messaging, to raise awareness.

In addition, we ensured the continuation of training sessions via remote meetings. HI is putting measures in place to continue working throughout the pandemic to ensure the inclusion of people with disabilities.

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Impact

The WISH consortium aims to ensure that over ~~2.2 million~~ beneficiaries have access to SRHR services. HI provides technical support on inclusion both to consortium partners as well as community health volunteers. This ensures the project is sustainable. So far, the consortium has reached ~~1,715,815~~ beneficiaries.

To date, HI has developed initial guidelines on inclusive SRH and rolled out ~~inclusion training in the 6 focal countries .~~ Furthermore, HI has seen that people with disabilities are increasingly aware of the possibility to access SRHR and family planning services thanks to HI’s activities.

Through training sessions and peer to peer engagement, the collaboration between HI project teams in-country and OPDs is growing. Health facilities in Pakistan and Bangladesh have made changes to ~~improve accessibility for people with disabilities .~~ HI has improved strategic partnerships with SRH-related governmental structures.

Finally, HI has ~~collected key data on disability and accessibility~~ which can now be used in advocacy or awareness-raising activities.

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Community Health Worker Saroda Rani (left) with Morjina (right), Bangladesh.

Morjina's story

"I now know about the available family planning services and I have learnt so much about the permanent methods, injections, implants, as well as the importance of nutrition during pregnancy, safe delivery planning and COVID19 awareness messages. I started using the injectable family planning method and I now receive regular information about family planning services from local organisations."

Morjina is 23 years old and lives with her husband, an agricultural labourer who has a speech & hearing impairment.

Morjina was married by the age of 15 and had given birth to 3 children before her early 20’s. She received support from the WISH2ACTION project during her third pregnancy.

"Our financial condition is not good and we have limited resources. We have suffered a lot and we have to care for a large family," she explains.

"Over the last 9 months, I have received so much support and I feel empowered when using family planning services. I am hopeful that I will be able to prevent unwanted pregnancies in the future."

"Before becoming involved in the WISH2ACTION project, I was not aware of the methods of services available for family planning. My family members were also unaware of family planning services and care points. As a result, I had 3 children within the space of a few years."

Most of my neighbours and community are poor and they live hand-to-mouth. I share with them my story of poverty and problems due to having a large family and tell them how I become safe by using contraceptives."

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~~Jordan and Lebanon~~

Syrian crisis response

Our activities

The project

Since 2013, Humanity & Inclusion's teams have assisted Syrian refugees and their host communities in Jordan and Lebanon. Our activities include:

The aim of HI’s response to the Syrian crisis is to support Syrian refugees and host populations in Jordan and Lebanon. HI responds to the disruption of access to basic services and teaches communities about the risks of unexploded weapons from the conflict.

The situation

For almost a decade conflict has raged in Syria, leaving 12 million people in need of humanitarian assistance. Access to basic services (healthcare, food, clean water, shelter) remains an absolute priority. Unexploded weapons litter the landscape, posing a risk to cilivians and preventing the return of populations displaced by the conflict.

Millions of Syrian refugees in Jordan and Lebanon are facing extreme weather conditions including extensive flooding and snow, making access to basic services such as healthcare and education even harder. And, in 2020, Covid-19 made life even more challenging.

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Responding to Covid-19

HI’s teams responded promptly to Covid-19, negotiating stringent lockdown curfews and limitations on movement to deliver services either online or safely in person. By the end of 2020 all projects had resumed with appropriate safety measures in place.

Hygiene messaging was included in the delivery of all projects. 97% of 452 people with disabilities we surveyed in Jordan in April 2020 found HI’s information on Covid-19 protection and prevention easy to understand.

The explosion in Beirut

On 4th August 2020, a blast in Beirut’s port devastated the city, leaving 190 dead, 6,000 injured, and thousands more left with damaged homes and workplaces. HI’s Lebanon team, along with emergency specialists, responded immediately to support the population.

788 rehabilitation sessions were delivered, numerous patients were referred to healthcare facilities and individual and group psychosocial support sessions were held.

This project is funded by UK aid from the British people, and supported by players of People's Postcode Lottery.

Strategic Report

Impact

During the course of 2020:

~~37,788 people~~ benefitted from physical rehabilitation services.

~~29,888 people~~ received psychosocial support, including many carers. ~~46%~~ of people receiving psychosocial support were women and girls.

Over ~~50 trainings and events~~ took place, many virtually, to build expertise and capability for HI and its partner organisations.

~~187,348~~ people were reached by our risk education activities, and ~~1,373~~ members of nongovernmental organisations were also given briefings.

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Salam receiving care at HI's prosthetics workshop in Jordan.

Salam's story

Salam was playing with her little brother in an olive orchard when she found an unexploded cluster munition left from a previous bombing raid. Unaware of the danger, Salam started playing with the bomb, trying to take a small piece of metal from it to use it to carve rocks. This caused the bomb to explode.

The explosion caused severe injuries to Salam’s legs. Her little brother was a bit further from the bomb putting him directly in the lethal zone. He was killed instantly. Salam's father, mother, and all 4 siblings were also injured.

HI met Salam in 2015 in Jordan, after she moved there due to the severity of her injuries. HI’s teams have helped Salam to gain strength through rehabilitation to be able to use a prosthetic limb.

Her father says "we used to carry her to school before receiving the prosthetic leg and now she can easily walk to receive education." She's the top of her class and wants to be a doctor when she’s older.

HI has also worked with Salam to build her confidence with her peers through psychosocial support, and how to go about everyday life through occupational therapy.

Salam and her family have decided that staying in Jordan gives her the best chance of receiving the treatment and education that she needs. Salam will need her prosthesis to be replaced regularly as she grows, and she may even have to move country again in the future to receive further care.

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~~Sierra Leone~~

Girls' Education Challenge - Transition

The project

This project aims to support girls who are marginalised and children with disabilities. The focus is on improving their attendance in school, improving self-esteem and confidence, improving the economic empowerment of learner’s families, and shifting community attitudes to reduce stigma. The project aims to promote inclusive education across all schools.

Running from April 2017 to July 2021, the programme involves a consortium of organisations including Plan International, Humanity & Inclusion, Action Aid, The Open University, and the Ministry Of Basic And Senior Secondary Education.

The situation

The main barriers facing children with disabilities in Sierra Leone are poverty, child labour, lack of accessibility, negatives attitudes to education, pregnancy and forced marriage for girls. The situation is especially challenging for girls - for every 100 boys, only 65 girls complete lower secondary school. The female literacy rate in Sierra Leone (34%) is one of the lowest in the world.

Sierra Leone is currently finalising a long-awaiting policy on inclusive education. However there are insufficient teachers and a majority are undertrained. In 2017, 33% of teachers had never received any formal training as educators.

Our activities

HI is tackling these issues using Community Based Rehabilitation Volunteers (CBRVs) to identify children with disabilities at community level and refer them to relevant services. CBRVs also work closely with families to break down the stigma.

To support children attend school, we have provided assistive devices such as hearing aids, crutches and wheelchairs for example. We are also improving the accessibility of school buildings for disabled children.

Training on inclusive education is an important part of the project both in terms of in-service training for teachers and pre-service training for student teachers. In 2020, we ran workshops to train teachers how to develop teaching and learning materials for children with disabilities.

We have helped to form Village Saving and Loan Associations (20 goups in 2020) and encourage parents with disabilities to take part, increasing economic empowerment and reducing the rate of school drop out.

Responding to Covid-19

During the period of school closures in Sierra Leone, the project adapted its activities, providing equipment to promote handwashing and hygiene practices including 3,600 buckets and 197 cartons of soap, and distributing personal protective equipment.

CBRVs were provided with phone cards to allow them to support to children and their families whilst they were at home, and megaphones were also provided to allow communitybased awareness raising at a distance.

Specialist teachers worked directly with parents of disabled children to explain how they could support their child's learning at home, first by phone, and then later on with visits. Teachers also supported study sessions, which could continue in small groups even when schools were closed.

A key activity was the switch to radiobased learning during school closures. A total of 672 radios were distributed to families to help learners access educational programming. HI also supported the broadcast of teaching and learning content, radio jingles and material with a focus on inclusion of all children.

This project is funded by UK aid from the British people.

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Strategic Report

Impact

The project has shown many positive impacts. More children with disabilities and girls are now attending the target schools. The attitudes of people in the communities towards children with disabilities and their education, has improved. This was noted by students themselves too.

On average, teachers in the project are using around ~~75%~~ of the inclusive teaching methods that they have learnt in trainings.

All head teachers interviewed said that they encouraged “child-centred” teaching at their school. ~~38%~~ of head teachers used at least 4 different inclusive education methods, and even more used one or two different methods.

Classroom observations show that on average the teachers are using around ~~75%~~ of inclusive and gender sensitive teaching methods expected of them, showing good progress. This is supported by feedback from students.

Amie in the playground of her primary school in Sierra Leone.

Amie's story

Amie is an engaging and lively 7-yearold girl who is keen to go to school and join her friends in the classroom. She lives in a rural area in Sierra Leone, where she lives in a small hut with no running water.

As part of the project, Amie has been allocated an itinerant teacher called Abdul who has been trained to work with different children with disabilities identified as needing support in the classroom. Abdul visits Amie at school twice a month and pays weekly home visits to check how she is getting on at home. He also organises a monthly community meeting to make sure Amie’s parents are on board and to update her individual education plan.

Amie attends one of the model schools that is part of the Girls Education Challenge Transition project. It has been renovated with accessibility modifications including ramps, accessible toilets, wider doorways, larger windows to improve the light source in the classrooms, and painted brightly to make it easier to see for students with low vision.

Amie is now learning to read and write, with some modifications and adaptations, thanks to the help from Abdul. She is also feeling more supported and encouraged that she will be able to succeed which is building her confidence. The community meetings have helped her parents and teacher to understand why she has the difficulties that she has, and how best they can support her.

Amie has a physical disability, with weakness affecting both her hands, her right arm, and her left leg. She has difficulty walking and with using her hands for certain tasks - for example she has trouble gripping a pen.

2020 Annual Report and Accounts

19

~~Bangladesh~~

Disability-inclusive graduation out of poverty

The project

This project aims to implement an inclusive poverty graduation programme for poor and ultra-poor households in Bangladesh. We are doing this by empowering people with disabilities to maximise their physical and economic independence through practical, sustainable support.

The project is running from April 2018 to February 2022.

The situation

The government of Bangladesh reported that it had met Millennium Development Goal 1 in 2013, halving the number of people living in poverty. However, the number of people with disabilities graduating out of poverty is well behind this target.

In 2017, a joint study by HI and Nossal Institute (University of Melbourne) across two districts of Bangladesh showed that 72% of people with any disability reported a need for assistive devices, and less than 2% of women with disabilities were enrolled in vocational training.

Few people with disabilities have received assistive devices, can access maternity or widow allowances, or receive health or sanitation support. All of this contributes to the extreme poverty of people with disabilities living in deprived regions of Bangladesh.

Our activities

HI gives people with disabilities access to medical services, accompanying them to appointments and covering the costs. We provide custom-made assistive devices and personalised rehabilitation care, as well as structural adaptations to homes and workplaces. This increases the capacity of people with disabilities to participate in economic and social activities.

We also support people with disabilities to create individual business plans, and provide skills training, business tools and start up support, with a specific focus on the economic empowerment of women.

We also work to set up a selfhelp savings group, encouraging communities to save towards a Risk Fund which we match fund, in order to better equip households to recover from shocks and natural disasters.

HI has been carrying out a poverty graduation project in Bangladesh since 2011. In the pilot, 100% of beneficiaries showed positive growth toward sustainably graduating out of poverty, and approximately 80% of participants had graduated out of poverty by the end of that phase. In the second phase running up until 2018, the overall graduation rate reached 98%. Based on lessons learned, we initiated the third phase of our disability-inclusive poverty graduation project in April 2018.

We have helped a remarkable number of disabled people take the first steps out of poverty, towards an independent and sustainable working life. Significantly increasing the autonomy and skills of people with disabilities also increases their opportunities, and reduces the barriers to a sustainable, inclusive livelihood within their own communities.

Responding to Covid-19

In 2020, we adapted our project in Bangladesh to ensure that vulnerable populations living in overcrowded conditions could receive information on Covid-19 hygiene and resources such as masks and handwashing facilities.

We ran hygiene awareness sessions for 13,232 households and distributed 6,432 household hygiene kits and 11,306 masks. We also installed handwashing stations in 410 communities and ran community sessions on hygiene for 1,247 people.

This project is funded by UK aid from the British people, and the Ajahma Charitable Trust.

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Strategic Report

Impact

By the end of 2020, we had reached ~~3,806~~ people with disabilities. This means we have already met ~~94%~~ of the target for the whole project.

~~1,433~~ people with disabilities received rehabilitation support in 2019, far exceeding the target of 937, showing the urgent and widespread need for services.

~~40%~~ of the target households that we reached have already demonstrated their preparedness to withstand natural disasters and household shocks.

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Thanks to HI's support, Anju is able to contribute more to her household.
© HI
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Anju's story

We first met Anju in 2018. Anju has a physical impairment which causes her to experience pain in her legs. She has also been affected by domestic abuse in the past.

We provided Anju with a walking frame and various in-home adaptations to increase her physical independence. Our rehabilitation team also worked with Anju to strengthen her legs and reduce the pain she was in.

Anju, her family and neighbours were all living in extreme poverty. By providing them with psychosocial support we increases their self-esteem.

In addition, HI supported Anju with training on how to set up a business and manage budgets. She bought a bull which she and her family sold to buy a cow and a sheep and repair her mother’s tea stall. The cow later had a calf and the family are now getting two and a half litres of milk a day, which supplies the family’s tea stall and brings in a regular income.

As a result of Anju’s determination, and thanks to support from HI and our donors, Anju and her family are living with more financial security and independence.

2020 Annual Report and Accounts

21

~~United Kingdom~~

UK projects

UK Emergency Medical Team

In 2020, the United Kingdom Emergency Medical Team (UKEMT) was deployed to 9 locations around the word including Bangladesh, Lebanon and Armenia. With each request HI advocated for rehabilitation inclusion at all points - either through direct rehabilitation support or by awarenessraising of the need for rehabilitation as part of the case management pathway for Covid-19.

In particular, HI provided remote Covid-19 rehabilitation support to Bangladesh and Armenia, training local staff in patient care and recovery, both in healthcare facilities and community settings. In August, an HI rehabilitation specialist also deployed as part of the UKEMT in an initial assessment role to Beirut, Lebanon, following the blast in the city. She was subsequently seconded to support the World Health Organisation (WHO) EMT Coordination Cell for 7 weeks.

In early 2020 we secured funding for a new ‘Rehabilitation in Outbreaks Specialist’. This enables the UKEMT to better support deployments and also develops the rehabilitation element of the UKEMT Outbreak Response Specialist Team (ORST), which is currently on its way to WHO EMT verification. In addition, two respiratory rehabilitation specialists provided the WHO with technical support to ensure rehabilitation was included in a range of Covid-19 guidance documents, courses and presentations.

In addition, our Spinal Cord Injury (SCI) Cell is helping transform our training for specialist teams. As face-to-face training was not possible in 2020, we worked with UK-Med to digitalise training programmes and intend to return to elements of face-to-face training when possible.

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© UK-Med
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UKEMT members Susie Wolstenholme and Maeve Tohill in Samoa, December 2019.

Stop Bombing Civilians

Inclusive Futures

In 2020, the global process to develop a political declaration to protect civilians from explosive weapons was postponed due to Covid-19. Despite this, we kept up the momentum of the Stop Bombing Civilians campaign.

Part of the Inclusive Futures programme, Source is an international online resource centre on Disability and Inclusion. It features resources that reflect the experiences and priorities of people in developing countries.

Source gives access to a multitude of resources that can be filtered by different thematic areas (e.g. education, livelihoods and health), allowing practitoners and researchers to find and share resources to match the situation and their needs.

We hosted Parliamentary meetings with dozens of MPs and interested individuals. Virtual meetings allowed us to bring together input from experts with survivors of explosive weapons from around the world. We also held one-on-one meetings with key decisions makers in the UK, to ensure the continued involvement of civil society organisations, like charities, as the diplomatic process continues.

In the past year Source has added a 'Disability and Covid-19' section and a disability peer reviews section.

From 2019-22, as a partner in the UK aid-funded Inclusive Futures programme led by Sightsavers, HI is using Source to disseminate innovative approaches that have been developed to improve the long-term economic empowerment and inclusion of people with disabilities in Bangladesh, Kenya, Nigeria and Uganda.

We gained 36,686 new signatures to the Stop Bombing petition through the connected fundraising campaign, and about 50 emails were sent to MPs from HI UK supporters. We also launched a report on the impact of explosive weapons in Yemen which is available on our website.

Thanks to players of People’s Postcode Lottery, we have been able to connect with more people to fight for the protection of civilians in conflict.

Visit asksource.info

Strategic Report

22

How supporters can get involved

Please visit humanity-inclusion.org.uk email supportercare.uk@hi.org or call us on 0870 774 3737 to find out more.

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© ISNA Agency/HI
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How we spend your money

For every pound spent by the HI Organisation (including HI UK) in 2019[[6]] :

~~85p~~ was spent on our social missions ~~9p~~ was spent on fundraising costs was spent on ~~6p~~ administrative costs.

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Fundraising 9p
Administrative
Costs 6p
Social Missions
85p
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  1. The HI Organisation includes the HI Federation and the eight National Associations (Belgium, Canada, France, Germany, Luxembourg, Switzerland, the United Kingdom and the United States of America). The 2020 Federal accounts will only be available in July 2021 and therefore these figures relate to the 2019 financial year.

2020 Annual report and AcReport and A c countsounts

23

Future Prospects

We continue to work towards our strategic framework, across these three pillars:

  1. Bring tangible improvement to the living conditions of people with disabilities and vulnerable populations through key opportunities linked to our organisational mission.

  2. Be an innovative fundraising organisation, responding to the funding opportunities available to meet the needs of our programmes.

  3. Have a diverse, happy and connected workforce, in an innovative, compliant and techsavvy environment, which results in the effective delivery of our UK plans and HI's 10-year strategy.

Here are some highlights from our focus areas for 2021:

Principal Risks and Uncertainties

The risk management process has identified the following risks to HI UK that, if they occurred, could have a major impact on the organisation:

• Institutional funding : that as a result of changing government priorities and mechanisms for accessing funding, as well as increasing competition, HI UK may be unable to secure the right level of funding to maintain delivery of all of the programmes it currently funds at existing levels. The Chancellor’s announcement in the last quarter of 2020 that the UK international aid budget would be cut for 2021/2022 from 0.7% to 0.5% of Gross National Income (GNI) comes on top of the £2.9 billion cuts already made to the 2020/2021 aid budget as a result of the impact of Covid-19 on the UK economy. Whilst, at the time of

writing, the full impact of the cuts on HI’s programmes are not yet known, there are worrying signs, for example in the Middle East, where long-standing programmes supporting people with disabilities and refugees are having to stop abruptly amid uncertainty on future funding. We are advocating that people with disabilities should not be disproportionately affected by the expected cuts and trying to protect the huge progress made on disability inclusion in recent years. We are continuing to monitor the situation closely.

• Leadership transition : In 2020, Aleema Shivji, the CEO of HI UK, resigned from the organisation to move on to a new role. In order to ensure continued effective leadership of HI UK pending recruitment of a new CEO, a highly successful recruitment process has led to the appointment of our new CEO, George Graham, who began the role in March 2021. Our new CEO comes with a wealth of experience having spent 13 years at Save the Children and five years at the International Rescue Committee working on humanitarian response, programme quality, policy, advocacy and campaigns. For many years he led Save the Children's humanitarian influencing work including its global Stop the War on Children campaign.

Strategic Report

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2020 Annual Report and Accounts 25
© Patrick Meinhardt/HI
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Raising voluntary income

HI UK is a member of both the Chartered Institute of Fundraising and the Fundraising Regulator, as we believe in maintaining the highest standards in our fundraising. We also comply with best practice in fundraising through the Code of Fundraising Practice. In addition, HI UK is adhering to a plan for General Data Protection Regulation (GDPR) compliance. Our donor promise can be found on the website at: humanity-inclusion.org.uk/ en/our-promise-to-you.

We have a vulnerable persons policy in line with GDPR requirements. We ensure that any third party organisations we work with adhere to all of the above.

To enable HI UK to continue to work towards delivering the HI 2016-25 Strategy to meet the growing and evolving needs of our beneficiaries, we are continually reviewing and honing our plans for raising voluntary income from individual donors and major donors, trusts and foundations and corporate partners. As in 2019, our priority continues to be in securing long-term sources of income in an ethical and sustainable way, and endeavouring to be open and transparent with our supporters at all times. This approach has continued to deliver some exciting results and outcomes for the organisation.

We have had another successful year for fundraising and achieved some excellent mainstream media coverage for our work around the world. In 2020, we continued to invest in digital fundraising and infrastructure. This is a planned investment and results are being monitored in real-time to maximise both short and long-term returns.

We are also continuing to develop our Major Giving programme. In 2020 we grew our Trusts & Foundations and Corporate Partnerships income to £615,000, an increase of nearly 20% in one year. We are particularly grateful for and proud of the continuing support

of players of People's Postcode Lottery, our partnerships with Fondation Ipsen, Euromonitor International and the Philip King Charitable Trust, and with our new supporters, Jefferies Group LLC and AG-Grid. We would like to say goodbye and thank you to the Ajahma Charitable Trust, who are closing, after five whole years of support. Thank you to all of you for the invaluable impact you are making. We are also indebted to our Development Board who are giving their time as senior volunteers to build support from Major Donors.

In 2020 HI UK received 4 complaints (related to a supporter communication). All complaints were responded to and resolved.

Financial review

HI UK income in 2020 was £17.13m, which represents a 24% increase from 2019 where we had an income of £13.79m. This significant growth has enabled us to respond positively to the needs of our programmes worldwide. The majority of this growth was from Institutional Funding which grew by 30% from 2019 to £15.09m in 2020. We were able to benefit from our growing reputation as a reliable partner and grow our reach around the globe.

Donations from individuals, groups, trusts and corporates decreased by 12% from 2019 to £1.08m. This is the second year HI UK’s voluntary income has exceeded the £1m milestone. We have received growing support from major donors. Income raised allowed us to support 24 countries and 9 global programmes. Charitable activities represented 94% of the expenditure incurred from total income. For further information on the programmes HI UK supported this year, please see pages 11 to 22.

HI Federation continued its strategy to maintain investment in HI UK, providing in total £968.9k (2019: £884.8k) to support HI UK’s strategy to grow, invest in UK projects, diversify our income sources and support our running costs. For further details, please see the accounts on pages 35 to 49.

We are proud to be part of the global HI Network which takes value for money seriously. In 2019, 85p from every pound raised across the network was spent on HI’s programmes.

Reserves policy

HI UK has a reserves policy which states that HI UK retains the equivalent of three months of UK activity, based on budget projections. The amount is reviewed as budget projections are revised. HI UK’s reserves are intended to act as a sensible contingency against unexpected expenditures or shortfalls in fundraising, and to facilitate cash flow.

At the end of the year, HI UK’s total reserves stood at £281,540. Based on budget projections for 2020, the minimum reserve levels should equal £120k. This minimum reserve level is a guide, and taking into consideration the size of our organisation, and the investments we are making in new activities, the Trustees feel these higher reserves are appropriate at this time. These reserves have been established at HI UK by the HI Federation and are held with Unity Trust Bank Plc.

Going concern

HI UK has adequate resources to continue its operational existence for the foreseeable future, with a number of institutional grants and major gifts already having been secured for 2021 and beyond. In addition, HI Federation has confirmed it will provide sufficient funds to continue to support the charitable activities of the company. Having considered the above as well as our fixed costs in light of the Covid-19 crisis, the Trustees believe that it is appropriate to continue to adopt the going concern basis in preparing the annual Trustees report and financial statements.

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Strategic Report

TRUSTEES' REPORT

2020 Annual Report and Accounts 27

The Trustees present our report and accounts for the year ended 31st December 2020.

The accounts have been prepared in accordance with the accounting policies set out in note 1 of the accounts and comply with the charity’s Articles of Association. The accounts follow accounting standards issued or adopted by the Accounting Standards Board or its successors and adhere to the recommendations of applicable Statement of Recommended Practices for Charities.

Constitution of the Charity

Handicap International UK (HI UK) was founded in 1999, registered as a company limited by guarantee on 8th June 2000 and as a charity on 22nd September 2000. In 2018, the charity adopted a new operating name, Humanity & Inclusion UK, which is the name referred to throughout this document, alongside HI UK.

The organisation is governed by its Articles of Association, a copy of which is available at the registered office. HI UK is part of the global Humanity & Inclusion Network (HI), composed of a Federation, an Institute and eight national associations including HI UK.

Charitable objects and Public Benefit

Co-winner of the Nobel Peace Prize, HI is an international aid organisation working in situations of poverty, exclusion, conflict and disaster. Outraged by the injustice faced by people with disabilities and vulnerable populations, we aspire to a world of solidarity and inclusion, enriched by our differences, where everyone can live in dignity.

The charitable objects of HI UK are to relieve and assist people in charitable need, particularly (but not exclusively) in situations of deprivation or disability, and to improve the living conditions of those in need irrespective of the nature or cause and irrespective of the religious, ethnic or political origin of beneficiaries, both nationally and globally. We also work to preserve life and promote the health and wellbeing of those in need, in particular of those who are victims of conflict, natural or other disaster.

We carry out those charitable objects for the public benefit by working alongside people with disabilities and other vulnerable populations, by taking action and raising awareness in order to

respond to their essential needs, improve their living conditions and promote respect for their dignity and fundamental rights.

HI UK has taken into consideration the Charity Commission’s guidance on public benefit when outlining the objectives and activities for the year being reported on, as well as for subsequent years within our strategy.

How we manage our affairs

Governance and internal control

HI UK is governed by its Board of Trustees which is responsible for ensuring a strong strategic focus in line with the charitable aims of the organisation and with the Humanity & Inclusion global strategy. In line with governance best practice, the Board aspires to follow the principles of the voluntary Charity Governance Code as proportionate to the charity’s circumstances, with an in-depth review of the Code launched in the year.

Board meetings are held a minimum of four times per year and additionally if required. The Finance and Audit sub-committee and the Human Resources sub-committee of the Board meet as necessary between board meetings, at least four times a year, and make recommendations to the full Board. The Risk sub-committee meets as necessary between board meetings, at least four times a year, to review and monitor key risks faced by HI UK, and to provide oversight to the Executive Director and senior management who implement prevention and mitigation measures, as well as monitor risks on a regular basis. Recommendations made and actions agreed by all Board subcommittees are ratified at Board meetings.

Day-to-day management of the organisation is devolved to the Chief Executive, who reports to the Board and has frequent contact with the Chair and Trustees. None of the Board members have any beneficial interest in the charity. There is a delegated authority which formalises the delegation of powers to the Chief Executive and senior staff and sets out the matters that are expressly reserved for determination by the Board and cannot be delegated. The Chief Executive remains responsible for the matters delegated and is required to report to the Board as the Board deems appropriate.

All of the Trustees are members of the charity and guarantee to contribute £1 in the event of a winding up of HI UK.

Trustees' Report

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2020 Annual Report and Accounts
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Appointment of Trustees

HI UK aims to select Trustees in a manner consistent with its equal opportunities policy. Trustee vacancies are advertised where relevant, all applicants are interviewed by a panel of the Board, and appointments are made on merit against objective criteria and considering the benefit of diversity. Trustees are appointed for a three-year term and are subject to a re-election procedure.

On formal acceptance of the invitation to join the Board, new Trustees are given an induction which includes information about HI and HI UK’s work policies and procedures, governance (including Trustees’ roles and responsibilities) and an explanation of the relationships with the Federation and other national association members, as well as the Federal and national strategic plans. Trustees also have induction training in our global HQ in Lyon, France.

The current Trustees are shown on page 3.

Organisational structure

During 2020, HI UK employed a team of 20 fulltime and part-time staff to achieve its charitable objectives. HI UK was also supported by volunteers and secondments from the civil service with varied roles across the organisation.

HI UK strives to be a median employer against a comparable market. Salary increases are based on a combination of cost of living and performancerelated measures, and are reviewed annually. A review was carried out in early 2018 , overseen by the HR committee of the Board. Working with an external agency, the salary scale and benefits were benchmarked against a comparable market. A revised salary scale was agreed by the Trustees, and the Trustees also approved the introduction of childcare vouchers and a policy offering two paid days per year to undertake volunteering.

During 2020 we continued to qualify as a Disability Confident Employer.

HI Network

As a member of the HI Network, HI UK supports and contributes to the work of the wider network. An international governance structure and operational framework has been agreed within the network in order to rationalise and share resources and the Federation has agreed to meet any

29

shortfall of funds as agreed in our joint strategy. In 2020, the HI UK Board was represented on the Federal General Assembly with two seats. This General Assembly has ultimate governance oversight of the HI Organisation.

Since 2010, the Federation has been allocating reserves to each national association, and in the case of HI UK, has been contributing to private fundraising investment, UK charitable activities and support costs.

For the amounts outstanding between HI UK and the other national associations at year end, see note 18.

Trustee’s responsibilities

The Trustees (who are also directors of HI UK for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions, disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006 and the provisions of the charity’s constitution.

They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of Information to Auditors

Insofar as each of the Trustees of the charity at the date of approval of this report is aware there is no relevant audit information (information needed by the charity’s auditor in connection with preparing the audit report) of which the charity’s auditor is unaware. Each Trustee has taken all of the steps that he/she should have taken as a Trustee in order to make himself/herself aware of any relevant audit information and to establish that the charity’s auditor is aware of that information.

Registered office: 9 Rushworth Street London, UK SE1 0RB

Signed on behalf of Trustees

Acting Treasurer: Tom Morrow Date: 25th May 2021

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30

INDEPENDENT AUDITOR’S REPORT

TO THE MEMBERS OF HANDICAP INTERNATIONAL UK FOR THE YEAR ENDED 31ST DECEMBER 2020

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2020 Annual Report and Accounts

Opinion

We have audited the financial statements of Humanity & Inclusion UK (‘the charitable company’) for the year ended 31 December 2020 which comprise Statement of Financial Activities, Balance sheet, Cashflow statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustee's use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we

have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion based on the work undertaken in the course of our audit

Independent Auditor’sTrustees' Report

32

Matters on which we are required

to report by exception

In light of the knowledge and understanding of the charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement set out on page 30, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www. frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the charitable company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006 together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial

2020 Annual Report and Accounts

33

statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company for fraud. The laws and regulations we considered in this context for the UK operations were:

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of income, charitable expenditure through other HI entities and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management, and the Finance and Audit SubCommittee about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission, and reading minutes of meetings of those charged with governance.

expected to detect non-compliance with all laws and regulations.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Tim Redwood Senior Statutory Auditor For and on behalf of Crowe U.K. LLP Statutory Auditor

London

Date: 9 June 2021

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be

Trustees' Report

34

FINANCIAL STATEMENTS

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20 18 20 Annual Report and Accounts

Handicap International UK (operating as Humanity & Inclusion UK) Company limited by guarantee, UK Registered Charity no. 1082565

STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure account) For the year ended 31st December 2020

Note
NCOME FROM:
Donations & Legacies (including Contribution from
HI Federation)
2
Charitable activities
3
TOTAL INCOME
EXPENDITURE ON:
Raising funds
4
Charitable activities
Overseas Programmes
Humanitarian emergencies
Long-term development
Multi-sector programmes
UK Projects
Total Charitable activities
5
TOTAL EXPENDITURE
NET INCOME / (EXPENDITURE)
8
Transfers between funds
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds at 1st January 2020
TOTAL FUNDS at 31st December 2020
Unrestricted
Funds
£
1,292,041
2,763,891
4,055,932
872,691
25,264
2,735,786
341,618
80,573
3,183,241
4,055,932
-
-
-
281,540
281,540
Restricted
Funds
£
592,479
12,484,258
13,076,737
-
5,407,179
6,579,156
592,479
497,923
13,076,737
13,076,737
-
-
-
-
-
2020
Total Funds
£
1,884,520
15,248,149
17,132,669
872,691
5,432,443
9,314,942
934,097
578,496
16,259,978
17,132,669
-
-
-
281,540
281,540
2019
Total Funds
£
2,044,045
11,742,516
13,786,561
822,284
2,892,780
8,323,145
969,466
778,886
12,964,277
13,786,561
-
-
-
281,540
281,540

The statement of financial activities includes all gains and losses recognised in the period.

All income and expenditure derive from continuing activities.

36

Financial Statements

Handicap International UK (operating as Humanity & Inclusion UK)

Company limited by guarantee, UK Registered Charity no. 1082565

BALANCE SHEET

At 31st December 2020

Note
Fixed Assets
Tangible assets
12
Total Fixed Assets
Current Assets
Debtors
13
Cash at bank and in hand
Creditors: Amounts falling due within one year
14
Net Current Assets
TOTAL NET ASSETS
THE FUNDS OF THE CHARITY:
Unrestricted funds: General fund
TOTAL FUNDS
16
TOTAL
2020
£
61,205
61,205
5,013,344
2,748,767
(7,541,775)
220,336
281,540
281,540
281,540
TOTAL
2019
£
77,445
77,445
5,688,842
1,074,737
(6,559,484)
204,095
281,540
281,540
281,540

These financial statements are prepared in accordance with part 15 of the Companies Acts 2006.

These financial statements were approved and authorised for issue by the Board of Trustees on 25th May 2021 and signed on its behalf by :

……………………………………………………………………………….……

Trustee: Tom Morrow Date: 25th May 2021

The notes on pages 39 to 49 form part of these financial statements.

2020 Annual Report and Accounts

37

Handicap International UK (operating as Humanity & Inclusion UK)

Company limited by guarantee, UK Registered Charity no. 1082565

STATEMENT OF CASH FLOWS

At 31st December 2020

Note
NET INCOME / (EXPENDITURE) FOR REPORTING PERIOD
(as per the STATEMENT OF FINANCIAL ACTIVITIES)
Adjustments for:
Depreciation charges
12
(Gain)/loss on disposal
Net unrealised exchange (gain)/loss
(Increase)/decrease in debtors
Increase/(decrease) in creditors
NET CASH (USED IN) / PROVIDED BY OPERATING ACTIVITIES
NET CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of fixed assets
NET CASH PROVIDED BY / (USED IN) INVESTING ACTIVITIES
CHANGE IN CASH AND CASH EQUIVALENTS IN REPORTING PERIOD
Cash and cash equivalents at the beginning of the reporting period
Change in cash and cash equivalents due to exchange rate movements
CASH AND CASH EQUIVALENTS AT THE END OF THE REPORTING PERIOD
TOTAL
2020
£
-
19,607
-
25,119
675,498
982,291
1,702,514
(3,366)
(3,366)
1,699,148
1,074,738
(25,119)
2,748,767
TOTAL
2019
£
-
17,321
442
(1,043)
(3,249,901)
3,621,279
388,098
(74,408)
(74,408)
313,690
760,005
1,043

1,074,738

38

Financial Statements

Handicap International UK (operating as Humanity & Inclusion UK) Company limited by guarantee, UK Registered Charity no. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2020

1. ACCOUNTING POLICIES

Handicap International UK (HI UK) was founded in 1999, incorporated in England and Wales as a company limited by guarantee on 8th June 2000, and as a charity on 22nd September 2000. As of the 24th of January 2018, the organisation has adopted a new operating name, Humanity & Inclusion UK. HI UK is a public benefit entity. The Registered Office is 9 Rushworth Street, London SE1 0RB.

a)Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice for charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (Charities SORP (FRS 102), which is applicable from 1 January 2015, and the Companies Act 2006. All figures are rounded to the nearest whole pound and presented in the charities functional currency which is (GBP).

The Trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charitable company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. HI UK has reviewed its strategy to ensure that all necessary steps are taken to minimise the negative impact of the Covid-19 pandemic. HI UK has adequate resources to continue its operational existence for the foreseeable future, with a number of institutional grants having been secured for 2021 and beyond. In addition, HI Federation has confirmed it will provide sufficient funds to continue to support the charitable activities of the company. The Trustees believe that it is, therefore, appropriate to continue to adopt the going concern basis in preparing the annual Trustees report and financial statements.

b)Fund accounting

The charity maintains various types of funds as follows:

Restricted funds: Restricted funds represent

Expenditure that meets these criteria is charged to the fund, together with a fair allocation of support costs.

Unrestricted funds: Unrestricted funds represent income which is expendable at the discretion of the Trustees in the furtherance of the objects of the charity.

c)Income

Donations and similar income are included in the year in which they are receivable, which is when the charity becomes entitled to the resource. Grants receivable are credited to the Statement of Financial Activities (SOFA) in the year for which they are entitled to be receivable. Income from commercial contracts is recognised in line with the performance of the contractual obligations.

Deferred income represents amounts received but which the charity is not yet entitled to in line with the above recognition policies.

Investment income is included in the SOFA in the year in which it is receivable.

Voluntary income, including donation, grants, legacies and volunteer contributions is recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient reliability. The following specific policies apply to categories of income:

• Performance based contacts: where HI UK provides goods and/or services in return for a fee as part of its charitable activities such contracted income is recognised as incoming resources in the SOFA to the extent that HI UK has provided the goods and/or services thereby earning the right to consideration by its performance. • Grants from governments, institutional donors and trusts & foundations: where related to specific conditions; are recognised as income in the SOFA when the conditions have been substantially met and the associated expenditure is incurred. • Grants that are not subject to specific performance deliverables or conditions are recognised in full in the SOFA when they become receivable. Where income is received in advance of its recognition in the SOFA it is deferred as a liability until certainty exists that the conditions imposed can be met. Where entitlement occurs before incoming resources are received the income is accrued.

d)Expenditure and basis of allocation of costs

Expenditure is recognised on an accrual basis when the charity has a legal or constructive obligation.

Resources expended are allocated direct to the particular activity where the cost relates to that activity.

Support costs have been allocated between charitable activities and raising funds. Costs that are not wholly attributable to an expenditure category have been apportioned to each activity on an estimate of staff time.

Governance costs include those costs associating with meeting the constitutional and statutory requirements of the charity such as the cost of board meetings, statutory compliance and costs linked to the strategic management of the charity.

Governance costs have been allocated on basis of relative income (excluding Contribution from HI Federation) between Donations and legacies and Charitable activities.

2020 Annual Report and Accounts

39

Handicap International UK (operating as Humanity & Inclusion UK) Company limited by guarantee, UK Registered Charity no. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2020

e)Expenditure on raising funds

Expenditure on raising funds include the cost of recruiting and retaining new donors, costs relating to private and/or institutional grant applications, and associated communication and PR costs. These include an apportionment of support costs and governance costs, as shown in Note 4.

f)Accounting estimates and judgments

In preparing financial statements, management may have to make judgements, estimates and assumptions that affect the application of the charities accounting policies and the reported assets, liabilities, income and expenditure and the disclosures made in the financial statements. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. It is the opinion of the Trustees that the estimates and assumptions that have the most significant risk of causing a material adjustment to the carrying amounts of assets and liabilities in the next financial year relate to the recognition of performance related grants and contracts. Contracts may include performance related elements which require an estimate of the cost to completion, where the outcome of a contract cannot be estimated reliably, the trustees recognise income under the contract only to the extent of the expenses recognised that are recoverable.

g)Expenditure on charitable activities

Expenditure on charitable activities comprise all costs incurred in the pursuit of the charitable objects of the charity. These costs, where not wholly attributable, are apportioned between the categories of charitable expenditure in addition to the direct costs. Expenditure on charitable activities includes an apportionment of support costs and governance costs, as shown in Note 5.

h)Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation, which is provided in annual instalments over the estimated useful lives of the assets. The rates of depreciation applied to the assets are:

Leasehold improvements 5 years or less over period of lease Computer equipment 3 to 5 years on straight line basis Office equipment 4 years on straight line basis Fixtures & fittings 3 years on straight line basis

i)Pension costs

The charity contributes on behalf of employees to their stakeholder defined contribution pension scheme. The cost of the contribution is charged to the Statement of Financial Activities (SOFA) when the cost is incurred.

j)Donated services and gifts in kind

Donated services and gifts in kind include secondments of personnel, pro bono services and other services. These have been valued at the cost the charity would have otherwise have paid for these services; or where a specific price is not available, this is at market rate.

Items gifted to the charity are included either as income in the SOFA or as an asset in the Balance Sheet. The valuation of such items is as deemed reasonable by the Trustees.

j)Foreign currencies

Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities are translated at the rate of exchange ruling at the balance sheet date. All exchange differences are recorded in the SOFA.

k)Liability of the guarantors

The charity does not have a share capital and is limited by guarantee. In the event of the charity being wound up the maximum amount which each member is liable to contribute is one pound. There were 9 (2019: 8) such members at 31st December 2020.

l)Operating lease

Total operating lease rentals are charged as an expense in the Statement of Financial Activities over the lease term.

40

Financial Statements

Handicap International UK (operating as Humanity & Inclusion UK) Company limited by guarantee, UK Registered Charity no. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2020

2. DONATIONS AND LEGACIES (including CONTRIBUTION from HI FEDERATION)

2. DONATIONS AND LEGACIES (including
3.
4.
CONTRIBUTION from HI FEDERATION)
Contribution from HI Federation
Donations
Donated services and gifts in kind
Other income
INCOME FROM CHARITABLE ACTIVITIES
Support for overseas programmes
Institutional funding: Public bodies
Institutional funding: Private organisations
Support for UK projects
Institutional funding: Public bodies
Institutional funding: Private organisations
Support from HI Federation for UK projects
Other Income
UK & overseas programmes
Note 9
EXPENDITURE ON RAISING FUNDS
2020
Private fundraising investment
Institutional fundraising activities
Other fundraising activities
Communication & PR
Total expenditure on raising funds
2019
Private fundraising investment
Institutional fundraising activities
Other fundraising activities
Communication & PR
Total expenditure on raising funds
Direct
Costs
£
189,096
24,584
150,282
20,229
384,191
Direct
Costs
£
180,366
19,427
144,294
24,646
368,733
Staff
Costs
£
105,941
73,708
81,273
98,056
358,978
Staff
Costs
£
104,202
69,961
83,362
67,438
324,963
2020
Total
£
808,693
918,305
147,193
10,329
1,884,520
2020
Total
£
11,537,569
3,141,230
173,764
235,315
160,271
-
15,248,149
Support
Costs
£
29,176
24,949
38,430
36,967
129,522
Support
Costs
£
30,985
26,946
46,881
23,776
128,588
2019
Total
£
829,227
1,044,470
165,648
4,700
2,044,045
2019
Total
£
8,305,433
2,834,514
387,771
58,194
104,318
52,286
11,742,516

2020
Total
£
324,213
123,241
269,985
155,252
872,691

2019
Total
£
315,553
116,334
274,537
115,860
822,284

2020 Annual Report and Accounts

41

Handicap International UK (operating as Humanity & Inclusion UK) Company limited by guarantee, UK Registered Charity no. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2020

5. TOTAL EXPENDITURE ON CHARITABLE ACTIVITIES

TOTAL EXPENDITURE ON CHARITABLE ACTIVITIES
COSTS OF CHARITABLE ACTIVITIES
Overseas programmes
Emergencies
Long-term development
Multi-sector overseas programmes funded by voluntary donations
Bangladesh
Burkina Faso
Colombia
Democratic Republic of Congo
Haiti
Iraq
Kenya/Uganda
Lebanon
Laos
Mali
Middle East
Mozambique
Nepal
Palestine
Philippines (Covid emergency)
Sierra Leone, Liberia
Syrian crisis
Syrian crisis (Covid emergency)
Yemen
Total multi-sector programmes
UK projects
UK Emergency Medical Team
Inclusive Education and Armed Violence Reduction
Research, Policy and Awareness Raising
Total UK project costs
Direct
Costs
2020
£
Overseas programmes
14,678,801
Multi-sector overseas programmes funded
by voluntary donations
605,492
UK projects
243,342
Staff
Costs
£
51,287
-
263,206
2020
Total
£
5,432,443
9,314,942
132,241
54,310
-
-
4,310
-
12,931
126,690
20,493
-
-
-
4,310
14,933
62,040
-
340,632
75,000
86,207
934,097
2020
Total
£
332,807
120,575
125,114
578,496
Support
Costs
£
17,297
328,605
71,948
2019
Total
£
2,892,780
8,323,145
111,979
50,000
13,333
21,666
13,333
66,667
98,470
30,000
166,335
70,538
11,183
13,333
29,087
250,146
23,396

Bangladesh
Burkina Faso
Colombia
Democratic Republic of Congo
Haiti
Iraq
Kenya/Uganda
Lebanon
Laos
Mali
Middle East
Mozambique
Nepal
Palestine
Philippines (Covid emergency)
Sierra Leone, Liberia
Syrian crisis
Syrian crisis (Covid emergency)
Yemen
Total multi-sector programmes
UK projects
UK Emergency Medical Team
Inclusive Education and Armed Violence Reduction
Research, Policy and Awareness Raising
Total UK project costs
2020
Overseas programmes
Multi-sector overseas programmes funded
by voluntary donations
UK projects
969,466
2019
Total
£
279,814
72,652
426,420
778,886
2020
Total
£
14,747,385

934,097

578,496

Financial Statements

42

Handicap International UK (operating as Humanity & Inclusion UK) Company limited by guarantee, UK Registered Charity no. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2020

6
GOVERNANCE COSTS
Meeting costs & others
Professional fees
Staf costs
7
SUPPORT COSTS
2020
Staf costs
General costs
Depreciation
Governance costs
2019
Staf costs
General costs
Depreciation
Governance costs
8
NET INCOME FOR THE YEAR
This is stated after charging / (crediting):
Depreciation
Auditor's remuneration - statutory audit
Auditor's remuneration - tax services
Operating lease payments
2019
Overseas programmes
Multi-sector overseas programmes funded
by voluntary donations
UK projects
Direct
Costs
£
11,133,107
622,793
439,118
Charitable
Activities
£
39,991
291,706
18,235
67,921
417,853
Charitable
Activities
£
60,706
263,529
16,109
58,888
399,232
Staff
Costs
£
74,830
-
281,518
2020
£
4,198
24,000
44,643
72,841
Generating
Funds
£
101,274
21,956
1,372
4,920
129,522
Generating
Funds
£
101,335
19,835
1,212
6,206
128,588
2020
£
19,607
24,000
-
140,833
184,440
Support
Costs
£
7,988
346,673
58,250
2019
Total
£
11,215,925
969,466

778,886
2019
£
16,792
21,000
27,302
65,094
2020
Total
£
141,265
313,662
19,607
72,841
547,375

2019
Total
£
162,041
283,364
17,321
65,094
527,820
2019
£
17,321
21,000
1,950
157,390
197,661

2020 Annual Report and Accounts

43

Handicap International UK (operating as Humanity & Inclusion UK) Company limited by guarantee, UK Registered Charity no. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2020

9. MOVEMENT IN RESTRICTED FUNDS

MOVEMENT IN RESTRICTED FUNDS Income Expenditure
2020 2020
£ £
HUMANITARIAN
Foreign, Commonwealth and Development Offce (FCDO)
Myanmar: Improving living conditions of people with disabilities affected by conficts 191,653 191,653
Myanmar: Towards a more Inclusive Humanitarian action 406,806 406,806
Bangladesh: Covid-19 rapid response top-up to Disability Inclusive Graduation project 116,701 116,701
Central African Republic: Supporting Preparedness, Mitigation and Response to the Covid-19 pandemic
(Rapid Response Facility grant) 1,401,236 1,401,236
Middle East: Covid-19 emergency mitigation & response intervention for a safer environment (Rapid
Response Facility grant) 1,795,189 1,795,189
Uganda: AT2030: Life Changing orthopedic devices -3D Printing through Emergency Tele Rehab Access 33,106 33,106
Action Against Hunger UK
Myanmar: Aid the relief of malnutrition 279,499 279,499
ACTED
Yemen: Inclusive Humanitarian response 25,065 25,065
The International Organisation for Migration
Yemen: Integrated Protection for vulnerable migrants and people affected by confict 242,119 242,119
Save the Children International
Nepal: Responding to Covid-19 Impacts and maintaining resilience of the most vulnerable populations 34,342 34,342
H2H Network
DRC: Analysis of logistics environment in COVID context 90,303 90,303
International Rescue Committee (IRC)
Lebanon: Emergency response Beirut Blast 69,781 69,781
Humanitarian Protection Programme 541,830 541,830
Jersey Overseas Aid
Nepal: Covid-19 Emergency Response to address the immediate needs of Nepal's most vulnerable people 2,356 2,356
Start Network
Thailand: Preventing the arrival of Covid-19 in refugee camps via ACTED 10,000 10,000
Morocco: MERF Morocco Accessing Services via Oxfam Intermon 13,274 13,274
Philippines: Inclusive response to typhoon emergency 38,910 38,910
Haiti: LAVE Program via Mercy Corps Europe - Leveraging communication to reduce the spread of Covid-19 27,273 27,273
Togo: Mitigating the impact of Covid-19 on street involved populations 54,915 54,915
Colombia: Start Fund Covid-19 via HelpAge International 32,822 32,822

Total Humanitarian

5,407,180 5,407,180

Financial Statements

44

Handicap International UK (operating as Humanity & Inclusion UK) Company limited by guarantee, UK Registered Charity no. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2020

LONG-TERM DEVELOPMENT
Foreign, Commonwealth and Development Offce (FCDO):
Bangladesh: Disability Inclusive graduation out of poverty
Jordan: Towards sustainable rehabilitation services
Jordan: Improving the national early detection & early intervention
South Sudan: Inclusive mental health and humanitarian response
BRAC UK
Uganda: Disability-Inclusive Ultra-Poor Graduation Initiative
Elrha
Evidence for impact of rehab in humanitarian settings
Options Consultancy Services
Nepal: Developing physiotherapy skills to integrate into the Ministry of Health's training for paramedics
Plan International UK
Sierra Leone: Inclusive Girls Education
VSO
Nepal: Empower Adolescent Girls with Education
Mott MacDonald Limited
Sierra Leone Secondary Education Improvement Programme
Save the Children International
Mozambique: STARG - Successful Transition and Advancement of Rights for Girls
Population Council
Ethiopia: No girl left behind
Total Long-Term Development
TOTAL
International Organisations (support for UK projects)
Foreign, Commonwealth and Development Offce (FCDO):
UK Emergency Medical Team
AO Foundation
Early rehabilitation during disasters and conficts
Sightsavers
Development of website to disseminate information on Inclusion & Disability
HI FEDERATION
Inclusive Education and Armed Violence Reduction
TOTAL
Income
2020
£
610,720
1,686,320
1,924,282
178,778
146,527
37,230
24,372
1,164,568
198,205
199,440
113,233
295,483
6,579,158
11,986,338
177,043
155,763
67,606
97,510
497,922
12,484,260
Expenditure
2020
£
610,720
1,686,320
1,924,282
178,778
146,527
37,230
24,372
1,164,568
198,205
199,440
113,233
295,483
6,579,158
11,986,338
177,043
155,763
67,606
97,510
497,922
12,484,260

2020 Annual Report and Accounts

45

Handicap International UK (operating as Humanity & Inclusion UK) Company limited by guarantee, UK Registered Charity no. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2020

10. TRUSTEES AND STAFF INFORMATION

a)Trustees

No Trustee received emoluments in the year (2019: nil)

Due to Covid-19 all meetings were held "virtually" and so there were no reimbursed expenses during 2020. (In 2019 three Trustees were reimbursed for travel a total of £328.30).

There were no costs paid directly to third parties (2019: £140.74)

Trustees voluntarily donated a total amount of £211.25 (2019: £545)

b)Staff

Staf costs were as follows:
Salaries and wages
Social security costs
Pension costs
Agency and seconded staf
2020
£
731,433
68,353
35,822
23,772
859,380
2019
£
764,425
67,224
39,004
-
870,653

1 employee received emoluments in range of £60,000 to £70,000 on an annualised basis during the year (2019: 1)

The total compensation for key management personnel (CEO, including Employer social security costs) is £72,154 (2019: £75,741).

The average headcount of staff employed by the charity during the period, including seconded staff, was as follows:

Generating funds
Charitable activities
Governance
2020
11
9
1
21
2019
11
12
1
24

11. TAXATION

The charitable company is exempt from corporation tax on its charitable activities and trading activities carried out in the year.

46

Financial Statements

Handicap International UK (operating as Humanity & Inclusion UK) Company limited by guarantee, UK Registered Charity no. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2020

12.[TANGIBLE FIXED ASSETS]

Cost
At 1 January 2020
Additions
Disposals
at 31 December 2020
Depreciation
At 1 January 2020
Charge for period
Depreciation on disposal
at 31 December 2020
Net book value
At 31 December 2020
At 31 December 2019
13. DEBTORS
Trade Debtors
Receivable from other HI Federation
Accrued income
Prepayments
Other receivables
Leasehold
Improvements
£
42,459
-
-
42,459
14,751
3,050
-
17,801
24,658
27,708
Fixtures,
Fittings,
Equipment
£
122,540
3,366
(759)
125,147
72,803
16,557
(759)
88,601
36,547
49,737
2020
£
139,365
40,957
4,255,205
575,409
2,408
5,013,344
Total
Fixed
Assets
£
164,999
3,366
(759)
167,606
87,554
19,607
(759)
106,402
61,205
77,445

2019
£
105,262
45,230
5,136,435
397,527
4,388

5,688,842

Accrued income and amounts due to the Federation at 31 December 2019 have been restated to reflect additional amounts identified owed to HI UK and due to the Federation as at that date. There is no impact on reserves, income or expenditure.

14. CREDITORS: Amounts falling due within one year

Money due to HI Federation for programs
Money due to Donors
Trade payables
Deferred income
Accruals & other creditors
Social security costs and other taxation
2020
£
5,921,680
24,082
58,264
1,440,184
35,846
61,719
7,541,775
2019
£
5,405,780
-
31,556
1,026,680
59,087
36,381

6,559,484

Deferred income comprises the aggregate of amounts received in advance for future periods for specific grant agreements. All of the income deferred in 2019 has been recognised as income in 2020.

Accrued income and amounts due to the Federation at 31 December 2019 have been restated to reflect additional amounts identified owed to HI UK and due to the Federation as at that date. There is no impact on reserves, income or expenditure.

2020 Annual Report and Accounts

47

Handicap International UK (operating as Humanity & Inclusion UK) Company limited by guarantee, UK Registered Charity no. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2020

15. COMMITMENTS UNDER OPERATING LEASE

ANALYSIS OF NET ASSETS BETWEEN FUNDS
2020
Total fixed assets
Current assets
Creditors: amount falling due within 1 year
Net assets at 31 December 2020
2019
Total fxed assets
Current assets
Creditors: amount falling due within 1 year
Net assets at 31 December 2019
MOVEMENT IN FUNDS
2020
Restricted funds
Unrestricted funds
General fund
TOTAL FUNDS
2019
Restricted funds
Unrestricted funds
General fund
TOTAL FUNDS
At 31 December 2020, the charity had annual commitments under
Not later than one year
Later than one year and not later than fve years
Later than fve years
Brought
forward
£
-
281,540
281,540
Brought
forward
£
-
281,540
281,540
operating leases as se
Unrestricted
Funds
£
61,205
1,914,532
(1,694,197)
281,540
Unrestricted
Funds
£
77,445
1,267,093
(1,062,998)
281,540
Incoming
resources
£
13,076,737
4,055,933
17,132,670
Incoming
resources
£
10,334,437
3,452,124
13,786,561
t out below:
2020
£
130,800
403,300
Total
Funds
£
61,205
7,762,110
(7,541,775)
2019
£
130,800
523,200
10,900
664,900
534,100
Restricted
Funds
£
-
5,847,578
(5,847,578)
-
Restricted
Funds
£
-
5,496,486
(5,496,486)
-
Outgoing
resources
£
(13,076,737)
(4,055,933)
(17,132,670)
Outgoing
resources
£
(10,334,437)
(3,452,124)
(13,786,561)
281,540
Total
Funds
£
77,445
6,763,579
(6,559,484)
281,540
Carried
forward
£
-
281,540
281,540
Carried
forward
£
-
281,540
281,540

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

17. MOVEMENT IN FUNDS

48

Financial Statements

Handicap International UK (operating as Humanity & Inclusion UK) Company limited by guarantee, UK Registered Charity no. 1082565

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2020

18. RELATED PARTY TRANSACTIONS

Handicap International UK is an independent National Association of the international charity Handicap International Federation (HI). A "Federal Handbook" manual has been agreed within the Federal network in order to rationalise and share resources, and formalise working arrangements. The Federation has identified the UK as a source of significant future growth in Private Fundraising and so has invested funds in Handicap International UK in order to achieve this. It has also agreed to meet any shortfall of funds whilst the charity becomes established in the UK.

Overseas programme expenditure is undertaken by HI Federation on behalf of HI UK. HI Federation is registered in France (Registration number 51965599700038) formally known as 'Association Federation Handicap International'

Overseas
programme
expenditure
Invoiced to
HI UK
2020
£
£
HI Federation
14,678,800
15,329
HI United States
-
1,696
2019
HI Federation
11,672,451
9,894
HI United States
-
1,557
COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 31st December 2019
INCOME AND ENDOWMENTS FROM:
Donations & Legacies (including Contribution from HI Federation)
Charitable activities
TOTAL INCOME AND ENDOWMENTS
EXPENDITURE ON:
Raising funds
Charitable activities
Overseas Programmes
Grant funding: Humanitarian emergencies
Grant funding: Long-term development
Funded by voluntary donations
UK Projects
Total Charitable activities
TOTAL EXPENDITURE
NET INCOME / (EXPENDITURE)
Transfers between funds
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds at 1st January 2019
TOTAL FUNDS at 31st December 2019
Invoiced by
HI UK
£
6,423
-
18,287
-
Unrestricted
Funds
£
1,475,351
1,976,773
3,452,124
822,284
21,915
1,909,074
475,772
223,079
2,629,840
3,452,124
-
-
-
281,540
281,540
Owed to
HI UK
£
40,957
-
45,230
-
Restricted
Funds
£
568,694
9,765,743
10,334,437
-
2,870,865
6,414,071
493,694
555,807
10,334,437
10,334,437
-
-
-
-
-
Owed by
HI UK
£
(5,921,680)
-
(5,405,780)
-
TOTAL
2019
£
2,044,045
11,742,516
13,786,561

822,284
2,892,780
8,323,145
969,466
778,886
12,964,277
13,786,561

-
-
-
281,540
281,540

19. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

2020 Annual Report and Accounts

49

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50 Financial StatementsAcknowledgements
© Thomas Freteur/HI
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Acknowledgements

Humanity & Inclusion UK’s donors, partners and memberships for 2020

~~Ambassadors~~

~~Donors and Partners~~

Cross (ICRC)

~~Organisational Memberships and Networks in the UK~~

Humanity & Inclusion UK is positive about employing disabled people and is proud to be accredited as a Disability Confident Employer.

2020 Annual Report and Accounts

51

Report and Financial Statements Year ended 31[st] December 2020

Handicap International UK operating as Humanity & Inclusion UK (a charitable company limited by guarantee)

9 Rushworth Street London SE1 0RB Tel: +44 (0)870 774 3737 Email: info.uk@hi.org

Company number: 4010383 UK Registered Charity number: 1082565

humanity-inclusion.org.uk

52

Acknowledgements