Hands Around theWorld Helping Children Thrive 30 years _ ofhelping children thvive ahr, Mo. TRA,” Pee « Oe S te eG > , ie ‘ Annual Report 2024 ## Message from the Chair of Trustees ## Dear friends and supporters, | am delighted to again have the pleasure of introducing you to the achievements of Hands Around the World during this last year, through our partnership with projects in Africa and India. lt is So encouraging to see the diversity of projects and the breadth of the impact which has been made possible by our generous donors, supporters and volunteers. So many individual lives have been influenced — whether by enabling access to educational opportunities or providing much-needed practical support by way of wheelchairs or promoting environmental initiatives. For me, the 30th anniversary celebration in November was such a moving tribute to all that has been achieved. It was a delight to meet both old and new volunteers, whose own lives have been transformed as they have reached out to make new friends and support project partners. We recognise that our volunteers are our strength, and | would encourage you to take the opportunity to share your own skills and experience — we value your contribution both locally and within our partner projects. Our Jersey colleagues have been innovative with new volunteering initiatives for teachers again this year. Sharing expertise has had two-way benefits. The Rwandan teachers have reported increased skills and confidence and a positive impact on learners. The Jersey teachers have been challenged and positively affected by their volunteering experiences. We hope these links will continue with on-line learning opportunities. There is no shortage of need, sadly, but we aim to continue to work creatively in both new and existing partnerships to make a difference in individual lives, maximising opportunities and building new friendships. | hope you too will be inspired by the stories and pictures in this year’s report! Heidi Sydor Chair of Trustees **----- Start of picture text -----**
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## Miggion Statement To help children and young people disadvantaged through poverty or disability, or otherwise vulnerable, in partnership with locally-managed centres in Kenya, Zambia, Rwanda, Benin, Uganda and India. We also support well-prepared volunteers to offer practical help, skill sharing, and friendship. ## Vision We want to see happy, healthy children in our partner projects, enabled to reach their full potential, with opportunities to have productive and fulfilled lives. ## tow Wwe Work We work in partnership with in-country managers to realise their vision of supporting vulnerable children and alleviating poverty within their communities. This means ownership remains within the local community and we are committed to supporting our partner projects to move towards sustainability. ## Hands Avound the world Jersey We work in close collaboration with an independent branch of Hands Around the World, based in Jersey. You can read about their projects on pages 9 and 10. 2 ## Our Impact in 2024 ## Together with our partners in Kenya, Zambia, Uganda, Rwanda, Benin and India: - 8930 children, young people and adults supported 2330 pupils and community members benefitted from climate-smart agriculture 1674 children supported through our Lunch Box Programme +69 = children with disabilities helped to access education 238 girls provided with a hygiene room at school 235 | students benefitted from classroom construction S++ _ students sponsored in secondary and tertiary education 43 women trained in tailoring and embroidery skills 4&0 volunteers supported our work in the UK §S volunteers supported our partner projects overseas “| new project initiated to help victims of gender-based violence ## Finances 2024 We are extremely grateful for all the generous contributions and donations we have received throughout the year from organisations and individuals, legacy gifts, trusts and foundations, and sponsorships. In 2024, Hands Around the World had an income of £244,914 and expenditure of £245,654. We have been able to continue our much-needed work, helping children thrive, and we would like to thank everyone who has donated to our work. We sadly had to say goodbye to a number of our Hands Around the World supporters and good friends who have died, but their legacies continue to positively impact our work. In 2024, we received significant legacy donations, for which we are incredibly grateful, allowing us to expand our work and increase our impact. Our full accounts for 2024 are available on request from info@hatw.org.uk ## Sustainable Development Goals (SDes) The UN's Sustainable Development Goals are a global plan to end poverty, protect the planet, and promote peace and prosperity through 17 integrated goals balancing social, economic, and environmental priorities. Hands Around the World's key focus areas are Education, Health and the Environment. In 2024 our projects have contributed towards the following SDGs: **----- Start of picture text -----**
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## Pamodzi Ndi Ana (PNA), Chipata, easrem Province In partnership with PNA, Hands Around the World contributed to a range of initiatives: ## emergency Food Relief During a severe drought, 747 vulnerable families were supported with bags of Mmiet2e. ## sdueation access 12 children with disabilities were sponsored to attend school, and the special unit at Kasenga was refurbished after storm damage made it unusable. Mobilihy Support 18 children received new wheelchairs, with follow-up checks for 43 others to ensure proper function and positioning. Wheelchairs were modified with steel supports that can be adjusted as the child grows. Transport was also provided for a child to travel to hospital in Lusaka for a ; ;[p] prosthetic leg, enabling him3 to walk again.i 4 **----- Start of picture text -----**
Waiting for her wheelchair check-up
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## School Gonstructon Work continued on a 3-classroom block at Madzi-a-Tuwa Secondary School, expanding access to education for 235 rural students, particularly girls at risk of early marriage and pregnancy. ## Accessto Services **----- Start of picture text -----**
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Hands Around the World continued its support to Maluba Kasensa, a volunteerled community centre providing vital educational, nutritional, and social care to 101 vulnerable children, In response to the ongoing drought in 2024, food support was expanded. Children shared monthly meals at the centre and took home maize and beans to support their families — reaching over 500 people in total. Supporters also helped provide reusable metal plates and PeSOUICES to start a vegetable garden, which is now cared for by community members (pictured below). a —> _ 4 EF} ‘onesaacra , irs b est ensg ieee — re vor rie: aa oie i ee 2s Sy: “Seo = és aa. ie artea ## Rebecca’s Story Rebecca (pictured above right) is 10 years old and is one of the children attending the centre. Rebecca receives educational support from the centre, as well as food relief for her and her family. “Before getting food from Maluba Kasensa, we could only eat once a day, but since receiving the maize, we are now able to have three meals a day. | can now go to schoo! on a full stomach, making it easy for me to concentrate in class, **----- Start of picture text -----**
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6 Indirt ChI￿reTh at the NLC Lr￿ INLr4. SAYbeiiA, WesF Ber43al Th8 NLC Is a school and Vocatlonal Tr¥ining Cgntra Ivrci supporting childr9n and young people lo achieve the necessary qualilicats.ons to access oppothnib.es for further educab.on and employment. It is a community hub, as wèll as A b&acon of hopè to many in this corner of India, which 1$ largely forgotlen b9Gause of its Tural Iwation. Wg havg been working in pathership with the NLC for 17 years and in 2024, supported the following activities: Provision of pr8rf)rimary through to seeondAry education for 400 chlldrèn. Assistance to 14 students to conb'riue their senior secondary and university education. Delivery of a tailoring and etnbroidery course for 43 women. Provisio)n ol counselling for parents and children allending the schwl, to ensurg moliyalion, alt8ndanc8 and academic 8ttainmenl. Delivery of Weeke{￿ art classe5 foT 3Q children. Establishment of a Youth Motivation Group Ihat undertakes comrnunity 8ervic8 and supports fami118s in drffirAJIt ircumslances. I￿1￿￿1,5 S+DY4 Chumpa has been teaching the lailoring oouise at the VTC for almost 20 years. She has tralned hundreds ol local women. prO￿dITrg them wlth talloring and embroidery skills, so they can make clothes for their famity members and. in some cases. sell items Ihrough local shops. One lady even set up her own business selling dolhes aftei She had completed the course. eny 'Ii' Trwbilty (knrnrnvnkkr GeTrlfe Ir nd SpeciAI School6. MeYV c￿Tr￿4 In 2024, we expanded our projects In Kenya through a range of activiltes.. PfQVi%bon ot dasyoom fvfftklvra In partnership with Ihe DCC, classroot fumiture was provid8d to 140 children with disabilities who attend Irindiro Special School. The new school furniture has helped create an appropriate ￿arnIng anvironmènt for pupils, b005ting 8(xd8mic p8rform8nce. A wnnertiurly projeL+ Irindiro Special School rK)w has acc85S to 19an ¢Jrinking wat8r Ipictured above) as well as water available in Ihe kitthens, school donnitories, bathrooms and toilets improving the hygiene and sanitation ¢ondib'ons of 140 students. The walgr 13 also b8ing used on the school fafm. wher8 CTOPS are now b8ing 9rown for r)i%trnbvtrion of Wh4¢lchaif8 54 wh8elchairs from Moliv8bon Afric8 w8r8 distributed by the DCC IpictLJr8d atM)V818thancing mobilty, ind8p8nd8nCg, and quality ol life lor children and adults. WonkJine'E S4on4 Franklin8 (pictured right) is 18 years old and has museul8r dystrtsphy. HÈ has mu8cl8 deg8n8rats.on arml we8kne58. With no access to a w1*81chair, hè was unable to attend school. Frankline was overjoyed lo receive 8 wheelchair frorn th8 DCC. and is now attending school. The provlslon ol a wheelchalr has had 8 profound Impact on his edL*C2tion and independen￿. Rwonda- tland8 Around+he Worfd Oer%e4 We have worked ck)sely with our Jersey branch since it was established In 2007. Hands Around the Worhy Jersey IHATWJI developed its own projects In Rwanda, thro￿gh on-going volunteer vi&ts and with funding support from tho Jersey Overseas Ald Commisstt)n. In 2024, HATWJ had an income of £307.478 and an expeThJiture of £324.752. For mor& information visit.. wMw.halwj.org.uk ATWJ ImpA& in 2024 3190 children benefitted frorn HATWJ projec18 1100 dignity bags were provided lo girls of menstrual ag 10SO sludents benefitted frotn itTrproved School Infrastructure 00 girls provided with 8 hygiene rooTn 8t school 42} street children were supported with access lo education 24 volunt8gr5 from je￿￿Y supported the projects 13 sludents were SUPPL>rted in secondary education. university or lertiary ￿luCation 12 teachers parbcipated in a Google dassroom exchange with Jersey teathers schwls were provided with grants to irnplemenl a sustainable livestod( projecl teachers were supported to gain Improved leachlng qualiflcatlons headteachers frorn Rwand8 visil8d J&r8ey to ￿5rn about eduealion ther8 The v1th￿l 6fert+fr4orth c4)rtthy LI￿le For several y&ais. HATWJ has organised a sponsored walk along th8 beautrful and rugged north coasl ol the island. a distance of about 18 miles. In 2024. 200 peopla undertook the challenge and Ihey were joined virtually by Dver 2.000 ycttjng people and teachers from our Partner sthools in Bugar8ma, Rwand8, who w8nt8d lo show Ihgir collabordlion 8nd apweciation Ipi¢tured bdowl. RwandA- rtandE Atsund4he wodd OefEeKI V*IT,III 6i¥l8' Ihtsiene Rooms In 2024, Hands Around tha World $upport8d HATWJ with the construction & gir￿s, hygiene room (pictured aghtl at Nyakagoma School (pictu￿d above). Many girls from disadvantaged families miss s¢hool 8nd fail lo make gwd prOg￿$S du6 to period povorty. To address this tssue, HATWJ supports nln• partn•r schods in Bugarama. The schcx)Is lack appropriate facilities. and menstrual heallh education has been inadequate. In a baseline study ol the HATWJ partner schools. only 18 10 of SGhoolgirls reported having access to appropriate hygiene facilities and sanitary materials al school. The project aims to proV￿e flrsi-rale hygiene rooms, which include a counselling room. beds. toilets and shower. as well as faulities for female teachers, Indu¢Jing breast-feoding facilities. To date, HATWJ and their Rwandan partners have constructed five girls, hygiene rooms. Dien?+4 BAe$ In 2024, HATWJ al80 provided 1,100 localty-made 'dunily bags, conlainirrtJ sanitary produL1s to 811 girfs ol m8n5lnJal ggg gt thg 5¢hools and organi$gd IrainirtsJ for the school matrons to prowde counsel¢ing and advice. These lacilities will not only improve attendance and rel8nlion ral&s in schools but will al mprov8 aC￿8M1¢ results and vocational training opportuni11g8 for 9irfs, 9$ w$ll as r￿￿ong teellage pre9nancies. Lunch BoX Skngrarnffle Chddrtn vthitirvJ for lurx)I, 8ugaram4 Rwanda Throu9h our Lunch Box Progr8mme, we havg continued to support the 'Str88t Children's Liv85 Matt8rf campaign at GS Saint Paul Muko School, Bugarama, Rwanda. In 2024, this initiative provided o meals a day, seven days a week, to 427 stre8t children, enabling these vulnerdbl8 children not only to be fed, bul 8150 to gain an education. The provision of meals, whilst supporting their nutritional health. removes the impetus lo revert to peity Iheft, scavenging and begging to feed thern$e￿es. Hands Around Ihe World has also supported Ihe devglopment of the 5¢hoc)I gardgn at GS Saint Paul Muko School, where a thriving vegetable garden supplements the meals. $y￿an. pictured abovg. was lE￿ng on street5 01 BLtgarama before ￿Ce￿ing lunches from GS Saint Paul MukD School. Lrfe was difficult, and he could only survive by scav@ngiry and turning 10 p8tly th8ft. With th8 SUPtx)rt of Hand5 Argund Ihg World 8nd the schi)ol. Sylvan now receive5 iwo nutritlOU5 mea15 a day, enabling him to leam and concentrate without being hungry, Recently. two of Ihe streel children from ¢he school, including Syfvan, w8re s818cled from among 80 brilliant stud8nts in th8 country lo continue their studies in the USA after se¢nndary sd)ool. The lood programme h85 Iransforrned their lives. The Lunch Box Programme also funds several other Hands Around the World projects. Including food distribLJtions tr> childrèn at M81ub8 Kasensa the PNA Centre in Z8mbi8. IVS hard to learn when you'r¢ hungry Could you help provide school lunches for chiKlren and em8rg8ncy lood parc818 to tho88 in need? You can $81 up a ragular d(￿)StI￿ on our wèbsft$. sy￿an s8￿, -1 aspire to be the best leader for my country, Ect support oth8rs th8 way I have beèn supportèd.. sponEof6hipE Spon$or• nurn• Could you sponsor a St￿YenI who is passK)nate about a career in health- r2re, but lacks the finanual resources to traln? Y(MJ can set up a regular donatlon on our webslte. Jane$ from Zambia (pictured above) is studying on a thre9-ye8r nursing ¢¢)urse in Lusaka. She will complete her final year in 2025. She has gfeally enjoyed the practi&ql experiences And wa5 dèlighted lo assist a woman in delivering h8r baby- this was thé first tim8 Jan8s had don8 this unsupervised. she reported back that it was ihe best feeling. Norrfs in Zambla is studying on a three- year oplomelry o)urse. We hav& supported him by paying 50Yo ol his course fees. Bebeto from Zambia (pictured below) has been studying to become a doctor for Ihe last five years, with our support. He h8s workéd hard to P85s all thè exams and is èxcited abtyjt tha Pf05pect of qualifying in 2025. Teddy in Uganda Su￿sSfUllY completod her secondary education and decided to join a technical school. where she is trainin9 lor a c8rtificate in &18ct￿81 installatlon. Daizy in Uganda repeated her school 18aving exams to improve her grades. Having #thièvèd bètt8r results this timg, 5h8 58cured 8 pkace at Kuluva School of Nursir¥J and Midwifery and has completed her first semester of a three-year rnidwifery course. nvifonrnen*al Inp¥irt4iVes Ir Marshal P8PWOrth stud8nts l&aming in UK rA)IlaboratiDn with the Marshal Papworth Fund, Hands Around thè World 5UPPOrts corntnunity le8der5 nornin8t8d by our projèct partn8rs to participat8 in a 10- week course in sustainable agriculture at Harper Adams Universty in the UK. We also 8ncourag8 parbcipanls to apply th8 knowledge gained to improvè food 58curity 8nd re$ilienc9 8t home. Through tl)e Matshal Pap¥Yorth Scholarship. received invaluable Ir8ining. l 8rp7 e8gef lo apply these skills at GS Ssint Psul Muko School in Bug&r8mè. Rwanda. and to share this knowledge with other schools and st￿t children. This will g￿allY impmve food security and foster sustainable farming practices, benefitling our community 8nd futur8 g8n8rations. l 8m profoundly grat8fv1 to Hands Around the World 8nd the Matshal Papworth Scholaishw for Iheir cruual role in Ihis t￿nSf0M1atsve ioumey." vifvnrn4n+ftsnd Hands Around the Workl works in communities highly vulnerabl8 tci climatè thange. To support a More sustainable future, we launched an Environment Fund. The first theme, School Gardens, led to iwo projects in Zambia and Uganda (see next pagel. In 2024, the theme changed to Waste Management The new initialves include a menstwal health and sustainability project In Ugantja, a food preservation proj8Ct in Z8tnbi8, and 8 yOUt￿led iecyding cafflpaign in Benin. 13 EnvifonrneiTrFal InplidiveE t14rnL2ng4b4 t£hool (￿rden, 08puty H8adteather Mr Mosh8n said, Wamangats is now a model school. Betore eslablishing the school garden. Ihe ground was bare. nothing would grow clue to jlJ8dequ8to waler and stray animals. Now th8 sch(￿1 cén grDW 8 v8ri9ty of v8get8blgs r8ise to buy seeds. books ènd even unrforms lor Ihe most vulnerable child￿n. We supported Zambia Women and Girls Foundation IZaWGFI to create st1stainab￿ garden at Hamangaba School in Monze. Previously b8rr8n. the land was Iransforrned, enabling the s¢hog1 to grow food and raise funds for ess8ntials lik8 seeds, books. and unrfomis for vulnemble children. The garden also supports maths and scienc8 l&ssons, and ov8r 1.000 pupils and community members have been Ir8ined in sust8in8ble f8rming. compostiw, and biodiversity. Tororo e4ds' S¢hool 6tzrden, Annet, 8n enthusiastic le8cheT Agriculture at the sch￿} and Marshal P8PWOrth student alutnnus, pioposed a project that 8ims to improve th8 di8ts of 2,000 pupils, tèach climate4mart 8gricutture and mitvJate dirn8te change through arbon 5oquoslr8lion. Students have gained aw8reness of sustainable famiing practices and have bgJun app￿Ing these COn￿p1S al home. One student said, .1 now make sure to ompost at FK)me. tt feels good to kl￿W lin h8lping the &nvlronm6nt," The project also addrgsses gender in8qualily, r8cognising that climat8 hang9 dispr9PQrtlQn819ty affgrts women and gTds. It is a powerful exatnple of how educating and empowering young people can create lasting community impact TfibvFe fund6 Leaming on the laplop. $1 Lucys School, Kenya Brigid Cooling Technolo94 Hands Aroynd th8 Wodd's Finance Officer. Br¢gld Cooling, sadly passed away in June 2024 after a shgrt illn9$s. Brigid had worked with us for just over three years and was passionate about technology and systems. Her expertise was In databases, she supported Hands Around thè Worfd in bècoming rnor6 rasili•nt by futur8-proofing our IT 5ys1gms. Cknfbs T￿kn Thls fund was set up In memory of Chrfs Halsey. an A&E Charge Nurse and Hands Around the Worfd Jersey ttU5tee. Th8 fund supports chikJr8n 3rouTid th8 world who need rnedical help and enables Ilfe-changing medlc21 interventions. For example, in 2024, we helped Jaelly In Zarnbia. Jaelly was admitted to hospiial having become paralysed from Ihe waist down, 18aving h8r unab18 to walk. Following hospital treatment and lesls, she was discharyed bul sti11 struggled wrth her rnobility. Through the Chri5 Halsey Fund, Hands Around the WLYld supported her with ne￿sS£ry further hospital tests for a beller diagnosis and assistancè wtth a wheelchair and hoist tts enable her to retum home. Her treatment is ongoing as she recovers at home. Seity'ng up the Brigid CcKJling Tecthology Fund felt like gn appropri819 way tg remember her. The fund aims to support young p80pl8 with IT assistan(x and trainin9. For 2025, fund5 have allocated to provide refurbished laptops to St Lucy's PrirnÈry and S8condary Seh(x)Is in Kenya for children who a￿ visually impaired. 1S Volunteering Voly*¥eer6 4re rt +he heL2rt ot rtands Ayvvnd +h¢ wodd, kninebne 94, *118, And my8%bOn +0 all We do. In 2024. we were supwrted by 40 dedi¢al&d individuals who volun18&red remotely and in Monmouth, conlributiro in 8 wide range of ways from creating a riltn foi our 30th 8nniversary to running coffee momlngs, helplng sn the office, and supportlng declsion making In meetings. In addillon to our UK volunteers. fve overseas volunteers visrted projects In Zambya and Rwanda lo support our partNer5, and 24 volunteers ox>nlributed to Hands Atound the Wortd Jersey projects in Rwanda. Emyr (pictu￿d above) said this about hls ￿cent tdp to Rwanda in 2024". I loved the generous welGiwning nature involwng celÈbrèlions DI elaboratè spaech6s and Iradrtlonal dance, Iho uniqu6 grfts including liv& chickens. Above 8111 felt embr8ced into the routines of Ih8ir Iiv8s making ny8 rapidly feèl a part of their community and an established friend.. Volunteering with us is a meansngful way lo make 8 dIffer￿ce. Whether you'd like to help locally or explore an overseas opportunity, we'd love to hear Irom you. To find oul how you could gel involved, please contacl. jane ha￿.Org.Uk Pictured above. Volunteers helpin9 ai our 30 Artnlvfyr¥ory ¢elebrdlon Looking AheAd40 2025 In 2025. Hands Around the World will ¢onlinue wcirkiro towards the goals sel out in our 2022-27 Strategy, we remain On track lo a¢h￿ve our objeGtives. Qur work wll remain focused on lour key areas.. Educalfion. Health, Volunteerlng and Relafjonships, and Independence and Sustainability. Our plans for 2025 include.. Enhanciry partnerships in Zambia, conb'nuing our work with our current partners lo piomote 8qUltab18 access to 8dLKab"on and health￿[& loi disadvantag8d childr8n. We wll also explore new opportunities to work wilh addltional partners in Zambia in collaboratK)n with our iTrcountry coordinator. Expanding our programme in Kenya. Supporting four special s¢hool$ in Meru County ah)ngside our in-country coordinator, bringing posrtive change to children with disabilities. Ongoing collaboration with cK+r partn81 in India. SUPPOrting voc8b.onal tra*niw at th8 New Life Centre through tailodng and computer courses. Continuing support lor Hands Around the World Jersey. helplng to dellver thetr Rwanda Ubumwe 'Unity' Strategy. Launching our 2025 Environment Programme. with this year's theme focused on 'Waler', addressing clirnale resilience an(1 sustainable resource use, Celebrating the tx)ntribution of Ouf voluntee[5 and developing volunteering opportunitie5. both overseas and locally in Monmouth and in Jetsey. k4ov 40 all ovrwrtef6 ard volvn*eef%. youf wmfflFh)ien+ has erthled us thieve w rnvth, poylively INF￿￿7n9 41)e lives ot d4St￿VantA9ea thli dfen and40V￿ people in kne ¢ornrnunb+be% We seyve. tIoLu you C42n rtelp E>ona+e Your (sonal￿)n enables us to make a huge diffe￿nce to Indlvidual lives. Pleasa Gonslder supporting our work by making a onewoff gft or regular donation. LeAue LI legac4 A gtft in your Will can help change childr8n's liv85. It doesn't have lo be large- every legacy support5 our vital WO￿ and makes a lasling difference. fuThdraiEe Please help us lundraisel sf you would like to help us raise money towards our charitable work, ￿ease visit our website for ide8S. VolvTh+eer Join our Monmouth team, support us rernotely, or apply for an overseas placement with one of our partners. If you'd like to get involved. we'd love to h&ar from you. J.1￿(￿.0￿?.uk1VoIvThtreer S C4virh S+feeF landandwaleE 2S3B 1¢)•62G Hands Around .World infv@hrtlw.ofg.v OTrS14 842 H¢lplng Children Thrlv¢ www.hA4ty.org.uk ## FINANCIAL STATEMENTS 2024 ## **THE HANDS AROUND THE WORLD CHARITABLE TRUST** A COMPANY LIMITED BY GUARANTEE AND NOT HAVING SHARE CAPITAL **CHARITY REGISTRATION NUMBER: 1097626 COMPANY NUMBER: 04625570** ## INDEX |INDEX|| |---|---| |Page|Page
Page| |**Financial Review and Governance**
Financial Review and Governance|2
2| |**Independent Examiner’s report**
Independent Examiner’s report|7
7| |**Statement of Financial Activities for year ending 31st December 2024**
Statement of Financial Activities for year ending 31st December 2024|8
8| |**Balance Sheet as at 31st December 2024**
Balance Sheet as at 31st December 2024|9
9| |**Notes to the Accounts**
NotestotheAccounts|10
10| 1 ## **Financial Review and Governance** A summary of our financial performance for 2024 is set out in the Statement of Financial Activities and in the Balance Sheet. The **Statement of Financial Activities** on page 8 sets out the movement in our restricted and unrestricted funds during the year. Income of £244,914 and expenditure of £245,654 has resulted in a net expenditure of £741. The overall movement in restricted and unrestricted funds also includes a transfer of £78,617 from designated funds to restricted funds to support planned project expenditure. Full details can be found in the notes to the accounts on pages 10 to 22. The **Balance Sheet** on page 9 shows the funds of the charity on 31[st] December 2024. The total fund of £358,943 is held as £130,866 of restricted funds and £228,077 of unrestricted funds. The unrestricted funds comprise a general fund of £129,716 and designated funds totalling £98,361. The movement in restricted funds is detailed in note 10 on pages 15 and 16 and the movement in unrestricted funds in note 17 on pages 21 and 22. During the year, the generosity of organisations and individuals, through donations, legacies, grants and sponsorships, has allowed us to support our partners in countries in Africa and in India. Our reserves at the year-end allow us to continue this work, focussing in the year ahead on the areas identified in our annual report and guided by our 2022-2027 strategy. Further details can be found in ‘Plans for future periods’ on page 4. ## **Legal status** The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding-up is limited to £10. ## **Directors and trustees** The directors of the charitable company are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees. As set out in the Articles of Association at the Annual General meeting, one third of the trustees are deemed to have been reappointed. The trustees serving during the year and since the year-end were as follows: Dorothy Ballantine - Treasurer Michael Haden - Chairman, Hands Around the World Jersey Margaret Hickland Tess Molloy Philippa Moore - Company Secretary Simon Mukwaya (appointed 9[th] May 2025) David Steiner Wendy Sutton-Pryce Heidi Sydor - Chair ## **Governing document** Hands Around the World (the “Charity”) is a company limited by guarantee, governed by its Memorandum and Articles of Association. It is also registered as a charity with the Charity Commission of England and Wales. 2 ## **Financial Review and Governance (cont’d)** ## **Organisation** The charity aims to have a board of eight trustees who oversee the charity. The Trustee meetings take place on a quarterly basis with interim meetings being held as required. Bridget Higginson, Executive Officer of Hands Around the World, manages the charity with the support of an Operations Manager, a Finance and Development Officer and a Grants Manager, all of whom work part-time. The charity also has a valued team of committed volunteers. ## **Appointment and induction of trustees** At Hands Around the World (HATW) we have an agreed role description for trustees, which sets out duties and responsibilities fitting our needs and strategy and in line with the guidelines of the Charity Commission. There are also specific role descriptions for Chair of Trustees and Trustee-Treasurer. Trustees agree that a suggested person be approached. The person being approached is provided with the role description, the HATW Strategy Document and relevant information about the work of HATW. The person has a meeting with the Executive Officer and/or the Chair of Trustees to go through these documents to make sure that they understand the role and are willing to offer their service. In the light of this, the Chair of Trustees makes a proposal to the trustees. Once appointed, the new trustee meets with the HATW staff including relevant volunteers to ensure that they are familiar with the work of the charity and to identify what their own specific role might be. This includes an induction to the project work of HATW. Six months after their appointment, the Chair of Trustees and/or the Executive Officer has a discussion with the new trustee to review progress. Where appropriate, the new trustee is offered the opportunity of accompanying one of the Project Coordinators on a visit to one of our overseas projects. The induction process is completed by the end of their first year when they are invited by trustees to set out their observations, experiences and reflections at a trustees’ meeting. ## **Volunteers** The charity has a core of UK volunteers, who undertake regular and on-going roles within the charity. We very much welcome this collaboration and are very fortunate to have this help and support to assist in achieving our aims and objectives. ## **Remuneration policy** Remuneration is based on National Joint Council salary scales. ## **Related party transactions** There were no related party transactions during the year. None of our trustees receive remuneration or other benefit from their work with the charity. 3 ## **Financial review and Governance (cont’d)** ## **Reserves policy** The reserves policy was reviewed in June 2023 as part of a regular review of financial controls and is to be maintained at a level that would allow the charity to meet its financial obligations for three months. Based on planned expenditure for 2025, this is equivalent to an unrestricted reserve of £26,720 This reserve is identified as a ‘Base Level Reserve’, to be used only with the direct authority of the trustees in a formal emergency meeting convened either physically or virtually to discuss this specific action. ## **Plans for future periods** In 2025, Hands Around the World will continue to work towards delivering out 2022-27 Strategy, with the focus of our work being: Education, Health, Volunteering and Relationships, and Independence and Sustainability. More details of our plans can be found in our Annual Report 2024, available on our website www.hatw.org.uk. They are reflected in annual projections of income and expenditure and, as in previous years, are compared to our actual income and expenditure on a monthly basis and inform decisions at our regular trustee meetings. ## **Risk management** Risks are currently assessed on a project-by-project basis. A Project Contingency Fund is in place to assist in managing overseas project risk. Systems and procedures to manage all types of risks are reviewed regularly. ## **Public Benefit Statement** The trustees ensure that the activities of the charity are consistent with its charitable objects and aims. The trustees take into account public benefit as set out in the Charity Commission's general guidance on public benefit. The trustees believe there is clear public benefit derived from the objectives and activities of the charity as set out above. ## **Reference and administrative details** Registered office: 5 Church Street, Monmouth, Gwent, NP25 3BX Administrative office: 5 Church Street, Monmouth, Gwent, NP25 3BX Tel: +44(0)7514 787 842 Email: info@hatw.org.uk Website: www.hatw.org.uk 4 ## **Financial review and Governance (cont’d)** ## **Bankers** The Charity Bank Limited, Fosse House, 182 High Street, Tonbridge, TN9 1BE Co-operative Bank, Kings Valley, Yew Street, Stockport, Cheshire SK4 2JU Stanbic Bank Zambia Limited, Plot 2375, Addis Ababa Drive, PO Box 31955, Lusaka, Zambia Triodos Bank, NV Brunel House, 11 The Promenade, Bristol BS8 3NN ## **Independent examiner** Chewe Munkonge FCCA, MBA 7 Grovelands Road Headington Oxford OX3 8HZ ## **Trustees’ responsibilities in relation to the financial statements** The trustees (who are also directors of Hands Around the World 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 the Charity SORP (FRS 102). 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 of the charity for that period, including income and expenditure. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and apply them consistently; - observe the methods and principles in the Charities SORP; - 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 financial statements on a ‘going concern’ basis unless it is inappropriate to assume that the charitable company will continue in operation. The trustees are responsible for keeping proper accounting records that 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. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 5 ## **Financial review and Governance (cont’d)** ## **Statement as to disclosure to our independent examiner** In so far as the trustees are aware: - there is no relevant independent examination information of which the charitable company’s independent examiner is unaware. - we have taken all steps that we ought to have taken to make ourselves aware of any relevant independent examination information and to establish that the independent examiner is aware of that information. Finally, the trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 December 2024 was eight (2023: eight). The report of the Trustees has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ exemption. ## **Approved by the trustees on 19 May 2025 and signed on behalf of the Board by:** ## **Heidi Sydor (Trustee and chair)** 6 ## **Independent Examiner’s report to the Trustees** I report on the accounts of the Trust for the year ended 31[st] December 2024, which are set out on pages 8 to 22. ## **Respective responsibilities of trustees and examiner** The charity’s trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011, as amended by the Charities Act 2011 (Accounts and Audit) Order 2015) and that an independent examination is needed. I am qualified to undertake the examination by being a fellow member of Association of Chartered Certified Accountants (FCCA). Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: - examine the accounts under section 145 of the Charities Act 2011; - follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5) (b) of the 2011 Act; and - state whether particular matters have come to my attention. ## **Basis of independent examiner’s report** My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view, and the report is limited to those matters set out in the statement below. ## **Independent Examiner’s statement** In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with section 386 of the Companies Act 2006; and - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice (FRS 102) - have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **Signature Date** 12 June 2025 **Chewe Munkonge FCCA, MBA,** 7 Grovelands Road, Headington, Oxford OX3 8HZ 7 ## **Statement of Financial Activities** **(including income and expenditure account) for the year ending 31[st] December 2024** |||**Unrestricted**|**Restricted**||| |---|---|---|---|---|---| |||**funds**|**funds**|**Total funds**|**Total funds**| ||**Notes**|**2024**|**2024**|**2024**|**2023**| |||**£**|**£**|**£**|**£**| |**Income**|||||| |Donations and legacies|2|146,805|32,303|179,108|244,448| |Income from charitable activities|3|8,500|48,687|57,187|59,152| |Income from other trading activities|4|312|23|335|1,177| |Investment income|5|8,284|0|8,284|4,280| |**Total income**||**163,901**|**81,013**|**244,914**|**309,057**| |**Expenditure**|||||| |Costs of raising funds:|6|(44,512)|0|(44,512)|(39,516)| |Expenditure on charitable activities:|7|(74,664)|(126,479)|(201,143)|(187,088)| |**Total expenditure**||**(119,176)**|**(126,479)**|**(245,655)**|**(226,604)**| |**Net income/(expenditure)**||**44,725**|**(45,466)**|**(741)**|**82,453**| |Transfer between funds|8|(78,617)|78,617|0|82,453| |Other recognised gains/(losses)|9|(2,870)|150|(2,720)|82,453| |**Net movement in funds for the year**||**(36,762)**|**33,301**|**(3,461)**|**82,453**| |**Reconciliation of funds**|||||| |Total funds brought forward||264,839|97,565|362,404|279,951| |**Total funds carried forward**||**228,077**|**130,866**|**358,943**|**362,404**| The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. **The notes on pages 10 to 22 form part of these accounts.** 8 ## **Balance Sheet** **as at 31[st] December 2024** |||**Unrestricted**|**Restricted**|**Total**|**Total**| |---|---|---|---|---|---| |||**funds**|**funds**|**funds**|**funds**| ||**Notes**|**2024**|**2024**|**2024**|**2023**| |||**£**|**£**|**£**|**£**| |**Current assets**|||||| |Debtors||7,957|0|7,957|6,645| |Cash at bank and in hand||222,856|130,866|353,722|372,921| |**Total Current Assets**||**230,813**|**130,866**|**361,679**|**379,566**| |**Liabilities**|||||| |Creditors: falling due within one year||2,736|0|2,736|17,162| |**Net Assets**||**228,077**|**130,866**|**358,943**|**362,404**| |**The funds of the charity:**|||||| |_Unrestricted income funds_||||228,077|264,839| |_Restricted income funds_|10|||130,866|97,565| |**Total charity funds**||||**358,943**|**362,404**| For the year ending 31[st] December 2024, the company was entitled to exemption from audit under section 477(2) of the Companies Act 2006. - the members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476, - the directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts, - these accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. ## **Approved by the trustees on 19 May 2025 and signed on their behalf:** ## **Heidi Sydor (Trustee and chair) Dorothy Ballantine (Trustee and treasurer)** **The notes on pages 10 to 22 form part of these accounts.** 9 **Notes to the Accounts for the year ending 31[st] December 2024** ## **1 Accounting policies** The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: ## **a) Basis of Accounting** The financial statements have been prepared in accordance with Accounting and Reporting 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 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Hands Around the World Charitable Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. ## **b) Preparation of the accounts on a going concern basis** The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the future confirmed unrestricted funding, budgets for 2025 and cash balances at the date of signing. At 31 December 2024, the unrestricted reserves were in a net assets position of £228,077 with an unrestricted cash balance of £222,856. The trustees have reviewed the levels of unrestricted reserves as part of their annual report. ## **c) Income and endowments** All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received. ## **d) Gift aid** Incoming resources from tax reclaims are included in the statement of financial activities on a receipts basis. ## **e) Fund accounting** General reserves are unrestricted funds that are available for use at the trustees’ discretion for the furtherance of the purposes of the charity. Designated funds are unrestricted funds of the charity that the trustees have decided at their discretion to set aside to use for a specific purpose (see note 8 for further details). Restricted funds are donations, which the donor has specified are to be solely used for particular areas of the charity’s work. 10 **Notes to the Accounts (cont’d)** ## **f) Expenditure** All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable that settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings, they have been allocated on a basis consistent with the use of resources, with staff costs allocated on the basis of time spent. Other support costs are allocated based on the spread of staff costs. ## **g) Raising funds** These are costs incurred in attracting voluntary income, including grant applications. ## **h) Support costs** Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back-office costs, finance, personnel, payroll and governance costs (see note 11) which support the charity’s activities. ## **i) Governance costs** These include the costs attributable to the charity's compliance with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. ## **j) Corporation Taxation** The charity is exempt from tax on income and on gains under sections 466-493 of the Corporation Tax Act 2010 (CTA 2010) and sections 521-536 of the Income Tax Act 2007 (ITA 2007) to the extent that these are applied to its charitable objects. ## **k) Fixed assets** The charity has no fixed assets. The criteria used in defining a fixed asset is equipment or furniture costing in excess of £1,500 and with a life expectancy in excess of three years. ## **l) Debtors** Debtors are amounts due to the charity in the ordinary course of business. 11 ## **Notes to the Accounts (cont’d)** ## **m) Cash at bank and in hand** three months or less. ## **n) Creditors** Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. ## **2 Income from donations and legacies** ||**Unrestricted**|**Restricted**|**Total**|**Total**| |---|---|---|---|---| ||**2024**|**2024**|**2024**|**2023**| ||**£**|**£**|**£**|**£**| |Donations|29,110|31,358|60,468|53,471| |Legacies|106,093|0|106,093|178,004| |Gift aid|9,022|0|9,022|9,950| |Fundraising|2,580|945|3,525|3,023| ||146,805|32,303|179,108|244,448| The charity benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities Statement of Recommended Practice (FRS 102 SORP), the economic contribution of general volunteers is not recognised in the accounts. In 2023, the charity received generous gifts from R J and E M Liddell in the form of annual rent rebates of £3,094. These amounts have been included as ‘gifts in kind’ in Unrestricted Donations. ## **3 Income from charitable activities** ||**Unrestricted**|**Restricted**|**Total**|**Total**| |---|---|---|---|---| ||**2024**|**2024**|**2024**|**2023**| ||**£**|**£**|**£**|**£**| |Overseas projects and volunteering|8,500|27,380|35,880|35,267| |Overseas Child and Project Sponsorship||||| |scheme|0|21,307|21,307|23,885| ||8,500|48,687|57,187|59,152| ## **4 Income from other trading activities** ||**Unrestricted**|**Restricted**|**Total**|**Total**| |---|---|---|---|---| ||**2024**|**2024**|**2024**|**2023**| ||**£**|**£**|**£**|**£**| |Merchandise sales|312|23|335|1,177| 12 **Notes to the Accounts (cont’d)** ## **5 Investment income** ||**Unrestricted**|**Restricted**|**Total**|**Total**| |---|---|---|---|---| ||**2024**|**2024**|**2024**|**2023**| ||**£**|**£**|**£**|**£**| |Interest bearing deposit accounts|8,284|0|8,284|4,280| ||8,284|0|8,284|4,280| ## **6 Costs of raising funds** ||**Unrestricted**|**Restricted**|**Total**|**Total**| |---|---|---|---|---| ||**2024**|**2024**|**2024**|**2023**| ||**£**|**£**|**£**|**£**| |Direct costs|8,216|0|8,216|864| |Allocated support costs|36,296|0|36,296|38,652| ||44,512|0|44,512|39,516| ## **7 Expenditure on charitable activities** ||**Unrestricted**|**Restricted**|**Total**|**Total**| |---|---|---|---|---| ||**2024**|**2024**|**2024**|**2023**| ||**£**|**£**|**£**|**£**| |Overseas projects and volunteering:||||| |Direct costs|7,258|110,120|117,378|87,501| |Allocated support costs|67,406|0|67,406|66,260| ||74,664|110,120|184,784|153,761| |Overseas Child Sponsorship scheme:||||| |Direct costs|0|16,359|16,359|27,805| |Allocated support costs|0|0|0|5,522| ||0|16,359|16,359|33,327| |||||| ||**74,664**|**126,479**|**201,143**|**187,088**| ## **8 Transfer between funds.** During the year, £78,617 was transferred from designated funds to restricted funds to cover planned project expenditure in Kenya, Rwanda, Zambia and India. Details of these transfers are included in note 10, Analysis of movements in restricted funds (page 15) and in designated fund expenditure in note 17, Analysis of movements in unrestricted funds (page 21) 13 **Notes to the Accounts (cont’d)** ## **9 Other recognised gains/(losses)** These gains and losses have arisen due to the need to convert the amounts held in foreign currencies into pound sterling. The balance held at Stanbic Bank Zambia Limited on 31[st] December 2024 was translated into pound sterling at the rate of exchange on that day. This resulted in unrealised currency gains/(losses) totalling £(2,720). They do not form part of the income and expenditure for the year but are included in calculating the net movement of funds as required by the Charities Statement of Recommended Practice (FRS 102). ## **10 Donations and analysis of movements in restricted funds** ## **Restricted Donations** ||**Restricted**|**Restricted**| |---|---|---| ||**donations**|**donations**| ||**2024**|**2023**| ||**£**|**£**| |Major donors|13,727|18,881| |Berni Trust|6,000|0| |Anonymous Charitable Trust|6,000|0| |Ashworth Charitable Trust|5,000|0| |Chrysalis Trust|5,000|5,000| |Martin Laing Foundation|5,000|5,000| |Hugh Symonds Charitable Trust|2,500|2,500| |Cumber Family Charitable Trust|0|1,500| |Overseas Aid & Development Commission, States||| |of Guernsey|0|1,396| |Gilchrist Educational Trust|0|1,171| |De La Rue Charitable Trust|0|1,000| |Dorfred Charitable Trust|0|1,000| |Eleanor Rathbone Charitable Trust|0|1,000| |Child and project sponsorship schemes|21,307|23,885| |Other donations|16,479|11,854| |**Total**|**81,013**|**74,187**| 14 ## **Notes to the Accounts (cont’d)** ## **Analysis of movements in restricted funds** ||||||||**Transfer**|| |---|---|---|---|---|---|---|---|---| ||||||||**from/-to**|| |||||**Donations**|**Donations**
**Donations**|**Internal**|**Designated**|| ||||**Balance**|**received**|**received**
**spent**|**transfers**|**Funds**|**Balance**| ||||**1.1.24**|**2024**|**2024**|**2024**|**2024**|**31.12.24**| ||||**£**|**£**|**£**|**£**|**£**|**£**| |1|Kenya – DCC||2,042|2,680|-9,109|0|17,687|13,300| |2|Zambia - Monze||10,091|2,000|-4,750|-588|0|6,753| |3|Zambia - Kaliyangile||2,058|0|-1,540|881|-1,395|0| |4|Zambia - PNA||13,054|21,818|-17,443|11,560|100|29,093| |5|Zambia - Mwandi||0|14,200|-12,528|0|19,250|20,922| |6|Zambia - General||11,940|5,127|-10,629|1,071|1,953|9,462| |7|Benin||14,256|151|-1,485|-12,922|0|0| |8|Rwanda - Rusizi||750|6,996|-27,121|4,515|30,270|15,410| |9|Uganda - Zumbo||0|1,127|-1,127|0|0|0| |10|India - Sarberia||6,000|8,901|-13,598|0|5,160|6,463| ||Child
&|project||||||| |11|sponsorship scheme||15,905|270|0|-16,175|0|0| |12|Lunch box fund||4,514 5,470|4,514 5,470|4,514 5,470
-12,573|5,484|5,592|8,487| |13|Chris Halsey Tribute Fund||835|290|-444|0|0|681| ||Niall Fund for Student|Niall Fund for Student||||||| |14|Support||7,414|940|940
-1,133|5,244|0|12,465| |15|Tertiary Education|Tertiary Education|4,674|5,150|-6,139|930|0|4,615| |16|Environment Fund|Environment Fund|4,032|5,214|-6,627|0 0|0 0|2,619| |17|BC Technology Fund||0|679|-233|0|0|446| ||**Total**||**97,565**|**81,013**|**-126,479**|**0**|**78,617**
**130,716**|| 15 ## **Notes to the Accounts (cont’d)** In addition to the year-end balance of £130,717 an unrealised currency gain of £150 is included in the net funds for the year, bringing the total Restricted Funds carried forward to £130,867. See Note 9 on page 14 for further details. ## **11 Restricted funds** ## **Name of restricted fund** ## **Description, nature and purposes of the fund** - 1 Kenya – general Supporting schools and community organisations in Kenya helping children with disabilities, including the Disability Community Centre (DCC), Athi and Irindiro special schools - 2 Zambia - Monze Supporting children in Monze to remain in education together with Zambia Women and Girls Foundation and Maluba Kasensa Project. - 3 Zambia - Kaliyangile Training centre for young people – supporting the centre in helping young people develop vocational skills. - 4 Zambia - PNA Pamodzi Nidi Ana (Together with Children) supporting children’s health, well-being and education with a special focus on children with disabilities and children living in rural and remote area. - 5 Zambia - Mwandi Supporting the development of a One Stop Centre at Mwandi Mission Hospital to assist victims of gender based violence, predominately women and girls. - 6 Zambia - General Fund to support initiatives in Zambia, which are not restricted to a specific project. 16 ## **Notes to the Accounts (cont’d)** - 7 Benin - 8 Rwanda – Rusizi - 9 Uganda - Zumbo - 10 India – Sarberia - 11 Child and project sponsorship - 12 Lunch box fund - 13 Chris Halsey Tribute Fund - 14 Niall fund for student support - 15 Tertiary education A small orphanage with agricultural project attached, for income generation, and an education support programme to sponsor children through secondary and further education or apprenticeships. Supporting construction projects, renovation, and other developments at schools in Rusizi. Secondary school fees support. New Life Centre school – school and support centre for disadvantaged children. Our sponsorship scheme has changed so that donors now sponsor a project rather than an individual child. This enables to help more children and better support our project partners. Fund supports school lunches and/or food parcels for children and families in Zambia, Kenya and Rwanda. Fund to help children and young people, met in the course of our work, who need surgery or medication otherwise unavailable, or other items such as a wheelchair or appliance. Fund to support children and young people to access education and training. Fund to support students through tertiary education. 17 ## **Notes to the Accounts (cont’d)** 16 Environment Fund Fund to support initiatives which help mitigate the impact of climate change and help people to adapt and build resilience to the inevitable consequences of environmental change. 17 BC Technology Fund To support young people in our partner projects with IT Assistance and training. ## **12 Analysis of Governance and support costs** Support costs, including governance costs, have been allocated as shown below: ||**2024**|**2023**| |---|---|---| ||**%**|**%**| |Overseas projects, volunteering and sponsorship|65|65| |Fund-raising and promotion
35|35|35| Support costs have been allocated to the activities of the charity. ## **Apportionment of governance and support costs** ||**Basis of**|**Overseas**|**Fundraising**|**Total**|**Total**| |---|---|---|---|---|---| ||**apporti -**|**projects,**|**and**||| ||**onment**|**volunteering**|**promotion**||| |||**and**|||| |||**sponsorship**|||| |||**2024**|**2024**|**2024**|**2023**| |||**£**|**£**|**£**|**£**| |Employment costs|Time spent|54,307|29,242|83,549|89,460| |Office costs|Time spent|11,764|6,335|18,099|18,618| |Accountancy services|Time spent|285|154|439|362| |Governance|Time spent|1,050|565|1,615|1,994| |||**67,406**|**36,296**|**103,702**|**110,434**| 18 **Notes to the accounts (cont’d)** ## **Governance costs** Governance costs include indirect costs for trustees’ meetings, there were no charges for independent examination. ||||||**Overseas**|**Fund-**|**Total**|**Total**| |---|---|---|---|---|---|---|---|---| ||||||**projects**|**raising**||| ||||||**and**|**and**||| ||||||**volunteer -**|**promot**||| ||||||**ing**|**ion**||| ||||||**2024**|**2024**|**2024**|**2023**| ||||||**£**|**£**|**£**|**£**| |Trustees'|meetings|-|travel|and||||| |subsistence|subsistence||||0|0|0|0| |Printing trustees' annual||||||||| |report|||||1,050|565|1,615|1,994| ||||||**1,050**|**565**|**1,615**|**1,994**| ## **13 Trustees’ donations, remuneration and expenses** Trustees donated £4,712 during the year. No trustees have received remuneration from the charity during the year. ## **14 Staff costs** |**14**
**Staff costs**||| |---|---|---| |The aggregate payroll costs were as follows:|**2024**|**2023**| ||**£**|**£**| |Staff costs during the period were:||| |Wages and salaries|80,084|86,942| |National Insurance costs|2,067|1,215| |Pension costs|1,398|1,303| ||**83,549**|**89,460**| No employees had employee benefits in excess of £60,000. ## **15 Staff numbers** During 2024 there were 4 part-time staff (2023: 4 part-time staff) equivalent to 2.1 full-time staff (2023: 2.25 full-time staff). 19 **Notes to the accounts (cont’d)** ## **16 Taxation** No tax was charged in the year (2023: £nil). As disclosed in the accounting policies, the company is a registered charity and is, therefore, exempt from taxation. ## **17 Unrestricted funds** We are very grateful to the organisations and individuals who have donated so generously to our General Fund during the year. ||**Unrestricted**|**Unrestricted**| |---|---|---| ||**donations**|**donations**| ||**2024**|**2023**| ||**£**|**£**| |Major individual donors|3,200|2,700| |Jersey partners|7,750|5,000| |MJB Charitable Trust|5,000|5,000| |Tula Trust|2,000|2,000| |Fulmer Charitable Trust|1,500|1,200| |Carmela and Ronnie Pignatelli Foundation|0|2,500| |D G Albright Charitable Trust|0|2,000| |Other donations|38,358|32,436| |Legacies|106,093|177,754| |**Total**|**163,901**|**230,590**| We are very grateful for the legacy gift we received in 2024 which has enabled us to expand our work and help more children. The legacy was from Joan Dixon. David Steiner remembers Joan as “…a HATW Superstar, having volunteered about thirteen times at Pandipieri Centre in Kisumu, Kenya over as many years. Originally a nurse, then nursing tutor and later trained by Cruse and Winston’s Wish as a bereavement counsellor for children, she helped many affected by the HIV pandemic.” 20 ## **Notes to the accounts (cont’d)** ## **Name of unrestricted fund** ## **Description, nature and purposes of the fund** General fund: the ‘free reserves’ after allowing for all designated funds. Designated fund: Project Contingency Fund - to cover unforeseen project costs. Designated fund: Environment Fund - to support initiatives which help mitigate the impact of climate change and those which help people adapt and build resilience to the inevitable consequences of environmental change. Designated fund: Project Development Fund - to support the development of new partnerships and projects within the current countries of operation. Designated fund: BC Technology Fund - to support young people in our partner projects with IT Assistance and training. The fund is in memory of Brigid Cooling, a member of HATW staff, who sadly passed away in 2024. ## **Analysis of movements in unrestricted funds** ||**Balance**|**Income**|**Expenditure**|**Transfers**|**Funds**| |---|---|---|---|---|---| ||**1.1.24**|**2024**|**2024**|**2024**|**31.12.24**| ||**£**|**£**|**£**|**£**|**£**| |**General Fund**|215,061|163,901|(119,160)|(127,200)|132,600| |**Designated Funds**|||||| |Project Contingency Fund|19,533|0|(324)|0|19,209| |Environment Fund|10,245|0|0|20,200|30,445| |Project Development Fund|20,000|0|(78,293)|100,000|41,707| |BC Technology Fund|0|0|0|7,000|7,000| |**Total**|**264,839**|**163,901**|**(197,777)**|**0**|**230,947**| The Unrestricted Funds total of £230,947 has been adjusted for an unrealised currency loss of £2,870 in the Statement of Financial Activities bringing the total Unrestricted Funds carried forward to £228,077. The unrealised loss does not form part of our income and expenditure for the year. See Note 9 on page 14 for further details. 21 ## **Notes to the accounts (cont’d)** ||**1.1.23**|**2023**|**2023**|**2023**|**31.12.23**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |**General Fund**|126,858|234,847|(115,958)|(30,686)|215,061| |**Designated Funds**|||||| |Project Contingency Fund|9,524|0|(14,991)|25,000|19,533| |Environment Fund|5,292|23|(756)|5,686|10,245| |Project Development Fund|20,000|0|0|0|20,000| |**Total**|**161,674**|**234,870**|**(131,705)**|**0**|**264,839**| 22 Hands Around t￿world Inde endent Examinerfs re ort to the Trustees I report on the accounts of the Trust for the year ended 31" December 2024, which are set out on pages 8 to 22. Respertive responsibilities of trustees and examiner The charity's trustees Iwho are also directors of the company for the purposes of company lawl are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year (under section 144121 of the Charities Act 2011, as amended by the Charities Act 2011 (Accounts and Audit) Order 20151 and that an independent examination is needed. l am qualified to undertake the examination by being a fellow member of Association of Chartered Certified Accountants IFCCAI. Having Satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to= examine the accounts under section 145 of the Charities Act 2011; follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145151 Ibl of the 2011 Act,. and state whether particular matters have come to my attention. Basis of independent examinerfs report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair, view, and the report Is limited to those matters set out in the statement below. Independent Examlnerfs statement In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that in any material respect the requirements to keep accountin8 records in accordance with section 386 of the Companies Act 2006,. and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice IFRS 1021 have not been met,. or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signature Date 12 June 2025 Chewe Munkonge FCCA, MBA, 7 Grovelands Road, Headington, Oxford OX3 8HZ