REGISTRARS COPY PROJEcf HARAR A Company Llmited by Guarantee Report and Financial Statements for the Year ended 31 December 2024 •AEBH6MIU* 2010912025 COMPANIES HOUSE A13 Charity number: 1094272 Company number: 4300840
PROJEcf HARAR Contents Compony Infvrmatlon.............-.............. Trustees, Report............................................... Independent Exomlnerfs Report to the Trustees of Projert Harar... -.- ..... Statement OAFinancial Activlties (including Income and Expenditure Actountj .............................. 10 Notes to the FinonciolStotements.............-...-...-. .12
PROJECT HARAR Company Information Dirertors Denise Farley Josephine Crown Gary Walton (appointed 18 May 2024) Professor Mark McGurk (resigned 22 May 2024> Vinod Patel (resigned 9 April 2024) Lucy Connolly Charles Chad Trustees Denise Farley Josephine Crown Gary Walton (appointed 18 May 2024) Professor Mark McGurk (resigned 22 May 2024) Vinod Patel (resigned 9 April 2024) Lucy Connolly Charles Chad Chlef Executlve Officer Jacquelyn Riley Company number 4300840 Charity Number 1094272 Reglstered Office Pyramid House 954 High Road London N12 9RT Independent Examlner Michael Pinner ACA Errington Langer Pinner Chartered Accountants Pyramid House 954 High Road London N12 9RT
PROJEcf HARAR Trusteeg Report For the Year Ended 31 December 2024 The Trustees (who are also directors for company law purposes) present their report along with the Financial Statements of the charity for the year ended 31 December 2024. The Financial Statements have been prepared in accordance with the accounting policies set out on pages 12 to 14 and comply wlth the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practlce applicable to charities preparing their accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from l January 2016). Objertives and artivities The objects of the charity are the relief of poverty. the preservation and protertion of human health and the advancement of education in Ethiopia. particularly amongst children and young people. Project Harar is a registered charity in the UK and works with Project Harar (Ethiopia), a registered local NGO in Ethiopia, to implement our shared charitable objectives which are: to provide nutrition support to malnourished children with cleft conditions, from birth until they have recovered from treatment to provide awareness raisin& transport, logistics and psychosocial support to families and access to surgical treatment for their children, to provide other ancillary support to children and young people with cleft or other facial conditions from remote, rural, and impoverished areas of Ethiopia to support mothers of children with cleft by teaching them about causes and treatment of cleft, providing feeding and nutrition training and psychosocial support to provide awareness raisin& patient identification, patlent mobillsation, and surgical treatment for children and adult survivors of noma. How our activities dellver public beneflt The trustees have, throughout the year, complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission. This highlights that an identifiable benefit must be available to the publlc, or a section of the public, and people on low incomes must be able to benefit. In supporting the work of Project Harar (Ethiopia) to provide free nutritton support, access to surgery and other ancillary services for children with facial disfigurement, especially cleft lip and palate, in rural and impoverished areas, the Trustees conclude that Project Harar in the UK meets the key obligations above. Perforrnance and achievements Project Harar in the UK supports Project Harar in Ethiopia both financially and by providing management training, equipment, monitoring and evaluation to support capacity building in Ethiopia. During the year this enabled Project Harar in Ethiopia to treat 898 children, undertaking the following activities: 898 infants and children with cleft conditions were identified, mobilised to 11 regional
PROJEcf HARAR hospitals and received surgery in partnership with Smile Train, or received nutrition or other support to enable them to return later. 357 children were treated at 2 hospitals in Amhara region, despite the continuing state of emergency in the area. Staff have worked closely with hospitals and regional health bureaux to maintain services during this time of conflict. A further 337 children were treated at 4 hospitals In the Oromia region 75 patients were treated in Central Ethiopia Regional State 56 children were treated at Alatyon Hospital in Sidama 48 Children were treated at Asosa in Benishangul-Gumuz 13 patients were treated in South Ethiopia Regional State 12 patients from the Somali region were treated in Dire Dawe The continued impact of drought, conflict, and very high inflation has seen an increase in the numbers of children arriving at our programmes too malnourished for safe sur8ery. Thi5 year 178 families received some combination of: a package of nutrition support, nutrition education and mentoring, teachin8 parents how to use local in8redients to improve nutrition for their children infection treatment iron supplementation This supports the families to return within 3-6 months with the child stron8 enough to receive sur8ery. Awareness raising is an integral part of Project Hararfs work in Ethiopia, educating health professionals and social workers about cleft conditions, the cause5 and treatments, and workin8 to break down the stigma surrounding these conditions. Durin8 the year Project Harar trained 277 health care workers and social workers as well as representatives of re8ional health bureaux at workshops in Oromia and Central Ethiopia Reglon. This year Project Harar increased focus on psychosocial support for mothers, running sUPPOrt groups for mothers alongside sur8ical programmes. Flnancial Review During the year ended 31 December 2024 fundraising incfeased in line with the objectives set by the trustees. Total income increased by £188,015 (93%1. We raised over £70,000 from the Gala dinner in November in conjunction with the BIB Give and launched the Anne McNicholas Foundation in memory of one of most treasured nurses. Project Harar was delighted to receive support from the Rotary Clubs Heywood 2020, Dunkinfield and Stalybrid8e and Bolton Lever, as well as an international Rotary Club grant. Office staff also took part in the Big Help Out in Brighton. During the year Project Harar received grants from trusts and foundations totalling £95,700. Challenge events during the year included the London Marathon and Great Ethiopian Run, raisin8 £11.500. Overall expenditure for the current financi31 year was £340,233, an increase of £163,241192%) compared to 2024.
PROJECT HARAR At the balance sheet date the total funds of the charity had increased by 51% to £121.709. Project Harar works with a number of international NGOS to support its work in Ethiopia. Whilst onlv grants made to Project Harar (UK) are reflected in these accounts, some funds raised in Ethiopia and elsewhere are also paid directly into Project Harar Ethiopia. 1n.the year to 31 December 2024 Project Harar Ethiopia received direct funding from Smile Train, regional hospitals, Projert Matrix (the Diplomatic Spouses Group of Ethiopia charity). During the yea'r Project Harar entered into an agreement with German NGO Hiltsaktion Noma ev and in association with WHO to work on a new project to identify and treat patients with noma, neglected tropical disease that causes severe facial disfigurement. A pilot program 15 being run in 2025 to raise awareness of the causes and symptoms of the disease. and to provide treatment of active cases. as well as surgery for survivors of noma. This programme can be extended for a further two years if the need is sufficient. Project Harar will continue working with colleagues in Ethiopia to raise funds in-country to support Project Harar (Ethlopia) directly and will expand its relationship with corporates in the UK and Ethiopia, such as DSP. who are providing technical support in the UK and Ethiopia, as well as fundraising for cleft pro8rammes. The trustees have reviewed the cash position, reserves and financial budget for 2025 and believe that the charity is a going concern, and there are no material uncertainties as to going concern. Reserves poli It is the policy of the charity that unrestricted funds that are not designated for any particular use should be maintained at a level equivalent to three month's total expenditure and placed on bank deposit. The trustees consider that this level of reserves should ensure that in the event of a significant drop in funding, they will be able to continue the charivs current attivities while consideration is given to ways in which additional funds may be raised. Structure. governance and mana8ernent Project Harar is a company limited by guarantee having no share capital. The company is governed by its Memorandum and Articles of Association and the provisions and recommendations of the Charity Commission. The company is mana8ed by the directors who are also trustees of the charity. The charitable company relies on the generous donations of the public, businesses and private charitable trusts and charitable foundations. The charity is a founding member of the Circle of Cleft Professionals, a member of Face Equality International and the Fundraising Regulator. Directors The followin8 have held office since l January 2024: Denise Farley Professor Mark McGurk (resigned 22 May 2024) Vinod Patel {resigned 9 April 2024) Lucy Connolly
PROJEcf HARAR Marcel {Charles) Chad Josephine Crown Gary Walton {appointed 18 May 20241 Risk management The directors have considered the risks to which the charitable company is exposed. In Ethiopia security concerns, conflict, high inflation, and changes to foreign exchange policies continue to create challenges. whilst in the UK the cost-of-living squeeze and regional conflicts have increased competition for grant and public fundin8. We have implemented the following strategies to cope with these challenges: In Ethiopia we rely on Project Harar (Ethiopia) to monitor local security situations and only implement programmes where they advise it is safe to do so. Project Harar works closelv with regional heath bureaux and hospltals to identify appropriate location5 for pro8rammes and in 2024 worked with 11 hospitals in six regions across Ethiopia. To protect the safety of staff we have reduced the reliance on road transport in certain areas, opting to fly to some locations. In 2024 UK staff visiting Ethiopia follow the guidance of the Foreign and Commonwealth Office, the British Embassy in Addis Ababa as well as local guides, in deciding which areas to visit. In the UK we have strengthened our team whilst keeping costs to an absolute minimum. We have recruited several part-time staff and consultants to support the CEO, includin8 professionals in fundraising, finance and communications. We continue to work part-time in a co-working office in Brighton and from home. Project Harar continued to diversify its funding base in 2024. The charity will also continue to seek funding from major institutional funders and foundations to expand our reach and provide comprehensive cleft care to those in need. Most of the charl$ cash reserves are held in the UK as a hedge against inflation in Ethiopia, exchan8e rate movements and exchan8e controls. We actively review the cash positions of both charities monthly. Investments Under its Memorandum and Articles of Association the charitable company has the power to make investment5 which the directors see fit. The charity currently has no investments other than cash deposits. Statement of Trusteeg responsibilities The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Company law requires the trustees to prepare financial statements for each financial year which 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 those financial statements, the trustees are required to: Select suitable accounting policies and then apply them consistently. Obsenie the methods and principles in the Charity SORP.
PROJEcf HARAR Make judgements and estimates that are reasonable and prudent. State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for takin8 reasonable steps for the prevention and detettion of fraud and other Irregularities. Approval The Trustees, Report was approved by the Board of Trustees on 12 September 2025 and signed on its behalf by: Lucy Connolly Dlrector 12 September 2025
Independent Examinerfs Report to the Trustees of Project Harar For the Yeor Ended 31 December 2024 I report to the trustees on my examination of the accounts of Project Harar (the charity) for the year ended 31 December 2024. Responslbilities and basis of report A5 the trustees of the charity (and also its directors for the purpose of company law) you are responsible for the preparatlon of the accounts in accordance wlth the requirements of the Companies Act 2006 Ithe 2006 Act). Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of the chariws accounts carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all applicable Direction5 8iven by the Charity Commission under section 145 (5) (bl of the 2011 Act. Independent examinerfs statement I have completed my examlnation. I confirm that no matters have come to rny attention in connection with the examination givin8 me cause to believe that in any material respect: accountin8 records were not kept in respect of the charity as required by section 386 of the 2006 Act; or the accounts do not accord with those records. or the accounts do not comply with the accounting requirements of section 396 of the 2006 Art other than any requirement that the accounts glve a true and fair view which is not a matter consldered as.part of an independent examinatlon. or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). I have no concerns and have come attention Should be drawn in this r reached. cros o other matters In connection with the examlnation to which rder to enable a proper understanding of the account5 to be port in Name: Michael Pinner ACA Relevant professional body: Institute of Chartered Accountants in En8land and Wales Address: Errington Langer Pinner Pyramid House 954 High Road London N12 9RT Date:
Statement Of Financial Activitles (includlng Income and Expendlture Account) For the Year Ended 31 December 2024 2024 2023 Unrestricted Restricted Total Unrestricted Re5trlcted Tptal Notes Income from: Donations and grants Income from events Other income Interest receivable 211.582 92,830 304,412 89,003 47,829 136,832 64,831 64,831 56,585 56,585 11,666 536 11,666 536 13 13 Totsl Income 288,615 92,830 381,445 145,601 47,829 193,430 Expenditure: Cost of gefteratlng funds Expendlture on Charltable Actlvltles: Cleft pro8ramme Complex surgical programme Total expenditure 111,038 111,038 57,202 57,202 153,074 19,971 173,045 15,965 103,825 119,790 7,552 48,598 56,150 271,664 68,569 340,233 73,167 103,825 176,992 Net Income/ (expendlture) Transfers between funds Net movement In funds 16,951 24.261 41,212 72,434 155.996) 16,438 5,944 (5,944) 153,993) 53,993 22,895 18.317 41,212 18,441 (2,003) 16,438 Reconclliation of fvnds: Funds brought forward at I January 2024 Total funds rrled forward at 31 December 2024 78,000 2,497 80,497 59,559 4,500 64,059 12 100,895 20,814 121,709 78,01)0 2,497 80,497 The notes on pages 12 to 18 forrn part of these financial statements. There are no recognized gains .and losses othqr. than those shown within the Ststement of Financial Activities. 10
Balance Sheet As at31 December2024 2024 2023 Notes Fixed assets Tan8ible assets 2,864 Current assets Debtors Cash at bank and in hand 560 23,128 85,133 145,360 145,920 108,261 Creditors: amount5 falllng due withln one year 10 (16,029) {13,597 Net current assets 129,891 94.664 Credltors: amounts falling due after more than one year Net assets 11 (11,046) (14,167) 121,709 80,497 Funds Restricted funds Unrestricted funds Total funds 12 20,814 100,895 121,709 2.500 77,997 80,497 12 The company is entitled to the exernption from the audit requirement contained in section 477 of the Companies Act 2006. for the year ended 31 December 2024. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts. The Trustees, responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company a5 at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial period in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies. regime. The account e approved by the Trustees on 12 September 2025 Lucy Connoll Director Company Registration No. 4300840 11
Notes to the Financial Statements For the Year Ended 31 December 2024 l. Accounting Policies 1.1. Charity Infomiation Project Harar is a private charTtable company limited by guarantee incorporated in England and Wales. The registered office is Pyramid House, 954 High Road, London N12 9RT. 1.2. Accounting convention The financial statements have been prepared in accordance with the Companies Act 2006 and "Accounting and Reportin8 by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2019)". The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin I not to prepare a Statement of Cash Flows. The accounts are prepared in sterlin& which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.3. Golng concern At the time of approving the financial statement5, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the accounts. 1.4. Incoming resources All incoming resources are included in the statement of financial activities when the charity is entitled to the income, and the amount can be quantified with reasonable accuracy. The specific policies are applied to particular categories of income: Income from donations and grants, including capital grants, is included in incoming resources of unrestricted funds when receivable. When donors impose conditions and grants are for particular restricted purposes, this income is included in incoming resources of restricted funds when receivable. Donated goods, services and facilities are included at the value to the charity where this can be quantified. l.S. Expenditure 12
PROJECT HARAR Resources expended are included in the Statement of Financial Activities on an accrual basis, inclusive of VAT which cannot be recovered. Expenditure which is directly attributable to specific activities has been included in those activities. Where costs are attributable to more than one activity, they have been apportioned across the cost categories on a basis consistent with the use of these resources and time spent thereon as follows: 2024 33% 67% 2023 32% 68% Generating income Charitable activities Restricted fund costs consist of those directly attributable to specific activities only. 1.6. Foreign exchange transactions Transactions in foreign currencies are recorded at the average rate of exchange for the year. Assets and liabilities denominated in foreign currency are similarly translated at an appropriate rate of exchange at the balance sheet date. All differences are taken to the statement of financial activities. 1.7. Tangible fixed assets Assets in excess of £100 intended to be of ongoing use to Project Harar in carrying out its activities are capitalised as fixed assets. Depreciation is charged, on a strai8ht-line basls, as follows: Computer equipment 4 years 1.8. Cash and cash equivalents Cash at the bank and in hand comprises cash and short-term highly liquid investments with short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. .1.9. Flnanclal Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial Instruments are initially recognised at transaction value and subsequently measured at the settlement value. Basic financial assets All debtors are measured and included in the accounts on a basis of their recoverable amount. Basic financial liabilities All creditors are measured and included in the accounts on the basis of their settlement amount which the charity has an obligation to transfer to the third party. 1.10. Taxation The charity is exempt from corporation tax under Chapter 3 of Part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that the surpluses are applied to its charitable purposes.
PROJEcf HARAR 1.11. Employee benefits Expenditure is recognised for wages and salaries resulting from employee service to the charity during the reporting period. A liability for paid annual leave is recognised only if deemed material at the year- end date. 1.12. Retirement benefits The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in independently administered funds. The pension cost charge represents contributions payable by the charity. 1.13. Critical accountin8 estimates and judgements In the application of the charit¢s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and assoclated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlyin8 assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the year in which the estimate is revised where the revision affects only that year. or in the year of the revision and future years where the revision affects both current and future years. 2. Cost of 8eneratlng funds Unrestricted funds Unrestricted funds 2024 2023 Dlrect costs 63.839 35,817 11,382 111,038 18,744 31,041 7,645 57,202 Staff costs Support costs Total costs 14
PROJECT HARAR 3. Expenditure on charitable activitles Cleft programme Complex surgical programme 2024 Complex surgical programme 2023 Total Cleft programme Total 2024 2024 2023 2023 Direct costs Staff costs Other direct costs 56,850 98,457 155,307 56,850 50,395 148,852 50,395 205,702 31,397 72,428 103,825 31,397 72,428 103,825 Share of support and governance costs (see note 4) Support 17,738 17,738 5,756 23,494 5,756 23,494 15,965 15,965 15,965 15,965 Analysls by fund Unrestricted funds 153,074 7.552 160,626 15,965 15,965 Restricted funds 19,971 173,045 48,598 68,569 56,150 229,195 103,825 119,790 103,825 119,790 4. Support costs allocated to actlvltles 2024 2023 Office costs 10,292 5,820 Professional and governance costs 14,560 2,471 IT and communlcation5 Bank charges and interest 7,295 773 10,680 1,687 Depreciation 274 Sundry expenses 1,681 34,875 2,931 23,589 Analysed between: Costs of 8enerating funds 11,382 7,624 Cleft programme 17,738 15,965 15
PROJECT HARAR Complex surgical programme 5,756 34,875 23,589 5. Staff costs 2024 2023 Gross wages 86.146 94.350 Social Security costs 9,393 10,510 Pension cost 1,614 97,154 1,864 106,724 The average headcount during the year, calculated on a full-time equivalent basis was: 2024 2023 Program and fundralsing salaries The number of employees whose annual remuneration was more than £60,000 is as follows: 2024 Number 2023 Number £70,001- £80,000 6. Taxation As a registered charity the company Is exempt from corporation tax. 7. Net movement in funds 2024 2023 The net movement in funds Is stated after charging (crediting): Fees payable for the independent examination of the charFty'S financial statements 480 16
PROJECT HARAR 8. Fixed assets Computer equipment Totsi Cost As at l January 2024 Additions Disposals As at 31 December 2024 Depreciation As at l January 2024 Charge for the year Disposals As at 31 December 2024 Net book Yalue As at l January 2024 As at 31 December 2024 3,139 3,139 3,139 3,139 274 274 274 274 2,864 2,864 9. Debtors 2024 2023 Prepayments and accrued income Other debtors 560 19,750 3,378 23,128 560 10. Creditors: amounts falling due wlthin one year 2024 2023 Trade creditors Taxes and social security Other creditors Accruals 744 2,453 8,280 4,552 16,029 10,000 3,597 13,597 11. Credltors: arnounts falling due after one year 2024 2023 Loan 11,046 11,046 14,167 14,167 17
PROJEcf HARAR 12. Analysis of net assets between funds Unrestricted funds Restrirted funds Total funds Fund balances as at 31 December 2024 as represented by: Tangible fixed assets Current assets 2.864 120,106 (16.029) (11,046) 100,895 2,864 145,920 (16,029) (11,046) 121,709 20,814 Creditors due < one year Creditors due > one year 20,814 13. Analysis of movements in funds Atl January 2024 Incomlng resources Outgolng resources At31 December Z024 Transfers Restrlcted funds: Cleft programme Strategic planning Complex surgical programme Total restrlcted funds 23,415 (19,971) (3.444) (2,497) 2,497 69,415 92,830 (48,598) (68,569) 20,814 20,814 2,497 (5,941) Unrestrlcted funds: General funds ResereS fund Total unrestricted funds". 73,789 27,800 101,589 288,615 (271.664) 5.944 73.095 27.800 100.895 288,615 {271,664) 5,944 Name of the fund Descriptlon. nature and purpose of the fund Cleft programme To provide for outreach field work to identify low income, rural patients, {particularly children and young people) with cleft lip and palate and co- ordinate and support their access to free treatment by Ethiopian surgeons. Also includes follow-up patient assessments, mothers, sUPPOrt, secondary patient referrals and monitoring and evaluation. Complexsurgical programmeTo facilitate the free treatment and support of low income, rural patients with complex facial disfigurements as a result of noma, burns, tumours, animal attacks and accidents, by a UK and international medical team. 18
PROJEcf HARAR Strotegic plonning To provide for future strategic planning 14. Related party transactions During the year (and the previous year) no trustee received any remuneration or benefits from Project Harar. Trustees and their associates made donations of £12,110 towards the cost of cleft programmes and participated in fundraising events. In 2024 one trustee made two visits to Ethiopia for strategic, fundraisin8 and governance purposes. On one trip the charity paid the travel and accommodation costs for the trustee, and on the second trip the trustee paid their own accommodation and costs to participate in the Great Ethiopian Run, fundraising for Project Harar. In 2023 the trustees paid all their own travel and accommodation expenses on three out of a total of four trips. On one trip, for a joint trustee meeting between the charity and the Board of Project Harar Ethiopia, the charity paid for the fli8ht and accommodatlon for one trustee. 19