DocuSign Envelope ID: BD836B8A-792F-48B8-A28E-CE58BE2D1C2F
**Charity number: 1103261**
**International Association for Human Values**
**Trustees' report and financial statements**
**for the year ended 5 April 2023**
DocuSign Envelope ID: BD836B8A-792F-48B8-A28E-CE58BE2D1C2F
## **International Association for Human Values**
## **Contents**
||**Page**|
|---|---|
|Legal and administrative information|**1**|
|Trustees report|**2 - 6**|
|Independent examiners' report|**7**|
|Statement of financial activities|**8**|
|Balance sheet|**9**|
|Notes to the financial statements|**10 - 14**|
DocuSign Envelope ID: BD836B8A-792F-48B8-A28E-CE58BE2D1C2F
## **International Association for Human Values**
## **Legal and administrative information**
Trustees Sue Hindle (Chairman) Dr Hajra Basit Madhu Rao Charity number 1103261 Registered office Pear Tree House Upper Hartfield Sussex HA7 3QL Independent Examiner Ashlei Associates 7 Heath Drive Sutton Surrey SM2 5RP Bankers National Westminster Bank 37 Green Lane Northwood Middlesex HA6 3AE Triodos Bank Deanery Road Bristol BS1 5AS
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## **International Association for Human Values**
## **Trustees' report for the year ended 5 April 2023**
The Trustees present their annual report and accounts for the year ended 5 April 2023.
The Trustees who served during the year and up to the date of this report are set out on page 1.
## **Structure, governance and management**
## **Organisational structure**
There are 3 trustees. Where there is a requirement for a new trustee a candidate would be identified and appointed by the remaining trustees. The trustees ensure that any new trustee is made entirely familiar with the work and responsibilities of the trust and the requirements of compliance with the formal obligations as stipulated by the Charity Commission.
## **Procedures and policies for making donations**
The trustees consider the recommendations of the management committee on a regular basis monthly or as appropriate, to respond to the opportunities and operational needs of the organisation. Nominations for donations are elicited through an informal network of contacts and approaches from that network. The trustees require those seeking a grant to submit a formal proposal for their project setting out how much is required, what it is intended to do with those funds, how the project will be carried out in practical terms, and who is intended to benefit. The recipients are also required to undertake to provide regular reports, photographs and materials that the Trust can then use to ensure proper use of the funds and account publicly for the sums used; also, to promote further fundraising. It is made clear that each application is considered on its own merits and does not infer further funding for the future. In fact, it is policy for certain projects, that the funding is intended to launch a pilot initiative which will be the basis for applications for ongoing funding from other outside sources. Volunteers requesting the support of the charity for certain projects are asked to ensure the project is selffunding or to raise the funds to cover it.
A prominent feature of IAHV is the emphasis that is placed upon the use of volunteers to manage the charity's affairs and conduct its projects. This has benefits in rendering donations very cost effective as it keeps administrative costs to a minimum whilst promoting the merits of volunteering, with the additional satisfaction that this brings to all. Generally, when IAHV needs paid support, it engages the services of self-employed consultants. Administratively IAHV also pays an external bookkeeper and for part-time regular paid administrative support, as it has sometimes proved difficult to provide adequate and timely administrative support using volunteers. IAHV also pays charitable workers for specific projects where grant funding specifically covers that. There can be an expectation and even a requirement from the donor side that funding be built into the proposal to remunerate paid staff undertaking project responsibilities.
The trustees will continue to honour their commitment that donations from individuals and organisations should be as effective as possible by keeping overheads low. It is policy however to retain 5% of donations for the purposes of management, administration and development due to the increasing volume of transactions and the need for improving various aspects of the
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charity’s functioning,
## **Review of activities and achievements**
The year 22/23 was a comparatively quiet year after the extremely busy previous periods supporting various covid relief activities in UK and overseas, and providing relief to Ukrainian refugees.
An interesting development that started in this period was the provision of trauma relief support within Europe and close by, following various disasters. (Our previous disaster responses were usually to fundraise for events further away, especially in India). This has involved supporting a small local team doing excellent work in Ukraine in response to the war there, and support to the local teams following the Turkish, and later Moroccan earthquakes . IAHV and its partner organisations focus on the provision of trauma relief in the 2nd wave after the initial emergency relief has been provided. IAHV UK has played a major role in the European team raising funds and supporting those on the ground in the countries.
A very successful Annual Meet was held on Sat 3rd December 22 in Leicester in person and online, showcasing the organisation’s work, with good attendance and interesting guest speakers.
IAHV also participated once more in the British 10k sponsored event in July 22.
In addition we were engaged in the following project responses.
**Gift A Smile:** £27,937 was raised for the Gift A Smile educational programme. Funds for this worthy cause are sourced by means of regular monthly donations, the British10K sponsored run and individual gifts for the provision of a school education for rural, slum and tribal children in India, who would not otherwise receive an education. The project now has over 1,096 schools in rural and remote areas across 22 states in India providing free value-based, holistic education to over 82,000 students. The attendance of the students is generally above 75% and the dropout rate is very low indeed. The syllabus is based on the national curriculum supplemented with a variety of other activities and subjects designed to give a broad and balanced all round values-based education.
**Read Library Project:** The aim of this IAHV project is to give underprivileged children access to quality books in schools, to promote their reading and learning and to expand their knowledge. It provides libraries of books in languages and on topics selected by the recipient poor and under-resourced schools in India and Kenya. Many of these schools have not previously had any library. During 22/23 just over £11,787 was raised through IAHV UK. During this year it expanded its activities with many more schools in Kenya and India collaborating with local partners to identify suitable schools and manage the supply of their choice of books and the setup of the new libraries there. IAHV and the Read Library Project had by the end of the year, touched the lives of 35,000+ children through 3 libraries in Nepal, 17 libraries in Kenya and 162 Libraries across schools in 19 States in India and 42,500+ books circulated through the initiative.
**Climate Action Now (CAN): Climate Action Now (CAN):** This initiative was developed to address the serious threat from climate change, by planting trees as an effective way to remove CO2 emissions. During the 22/23 financial year £10,773 was raised for this. By the end of the year, donations from individuals, business and organisations enabled IAHV to fund the planting of a further 148,000 trees. Planting these trees also provided around 1,480 days of
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meaningful paid work for families previously in extreme poverty. In conjunction with our partner Saving Our Planet and the tree-planting specialists Eden Reforestation, this progress has taken our total tree combined tree planting count to over 1,500,000 trees. Our next big goal is 2,000,000 trees. This project is especially attractive as it also provides work and relief against poverty for many in rural villages, in particular in Nepal and Madagascar. An upcoming change is that from Autumn 2023 all our trees will be planted in a shared dedicated site in Mariarano, on the northwest coast of Madagascar. Important advantages are that all our trees will be mangroves, which sequester more Carbon emissions.
**Manage Your Mind – Programme to Deliver Resilience Training for NHS Health and Social Care Professionals (MYM):** This very successful programme is run by IAHV’s associated CIC organisation MYM in the Kent and Medway area by Dr Farnaaz Sharief to a wide range of care professionals in hospitals, primary care and public health.. The independent evaluations show significant benefits including improved wellbeing, decrease in perceived stress and emotional exhaustion
**Pavitra Programme:** The Pavitra campaign raised £1,492 this year in the UK, in support of this excellent project run by its Indian sister organisation, The Art of Living Foundation. Its purpose is to provide important education to girls in rural and impoverished areas on the subject of menstruation, which largely remains a field of ignorance in such communities with many negative consequences.
**Disaster Relief:** During 22/23 £16,679 was raised for disaster relief with £13,184 being raised for earthquake relief in Turkey. IAHV specialises in delivering effective trauma relief to local populations after the initial relief phase is complete. This funding is designated to be used to enable our local Turkish teams to deliver these programmes to adults and children in the Hatay area of S Turkey.
**YES! for Schools:** During 22/23 the progress in developing this internationally successful programme in the UK has been slower than we would have liked. The team has been exploring opportunities to deliver the programme in schools in UK and continuing to develop team resources.
**AMI:** This programme, the Ayurvedic Mother and Infant Programme, which started in 19/20 progressed well in 22/23 under its experienced team. They refined their offering, continued with networking and it is intended to expand its outreach. It offers safe, proven, profound training, based on the ancient principles of Ayurveda for the vital pre-conception to postpartum period to ensure mothers are nurtured and supported to facilitate their role as the backbones of strong families.
**Sri Lanka:** IAHV continued to raise funds for the boys home in Sri Lanka with donations of £5,715 to help with infrastructure and provide meals. The Pandemic and financial/political crisis in Sri Lanka has delayed the carrying out of essential work but that is now getting under way. IAHV has also supplied funding for various practical essentials for the children including shoes, clothes and furniture.
## **Activity Summary**
IAHV’s total income was £119,037 and its outgoings for project expenditure were £122,229. The governance expenses for the year were £15,711. In total outgoings were £141,300
## **Fundraising**
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This is a major preoccupation as with all charities. IAHV raises funds through regular giving via monthly bank payments from donors, employers matched funding, and appeals for one off payments to answer specific needs. It participates annually in the British 10K sponsored charity run through central London in July, which raises useful funding. It also engages with online fundraising platforms such as Just Giving and Global Giving and applies for grant funding as appropriate. It also seeks to raise funds from corporate sources . Where possible also our trainers charge fees for the delivery of programmes.
## **Reserves**
As a grant making Charity the trustees have determined that, apart from maintaining sufficient funds to meet day-to-day expenses, they should hold a reserve fund.
## **Investment powers, policy and performance**
It is the policy of the Association to invest excess funds in an interest-bearing bank account.
## **Grant making policy**
The trustees identify projects and organisations they wish to support and do not invite or support speculative approaches. The trust also does not respond to unsolicited correspondence unless it relates to work in hand.
## **Future plans**
IAHV has reached a point of change. The current team have been involved for many years and some for the full 20 years since the trust was founded. This report is prepared in a period of transition. The new team are pledged to maintain continuity with existing projects, but also to expand, with new ideas.
With the Turkey and Morocco earthquakes IAHV has been developing its resources to deal with Disaster Relief in Europe.
There is a new Community Mental Health programme supported by IAHV, developing in South Wales that looks promising.
IAHV needs to scale up to further strengthen the infrastructure and management to deal effectively and efficiently with new opportunities. Essentially IAHV remains a volunteer led charity. An important aspect of its ethos is to support and inspire volunteers to contribute, and more volunteers have been coming forward. However, the charity would greatly benefit from the recruitment of more active volunteers with skills in a number of key areas. New projects are also being investigated and supported.
IAHV will continue to be alert for opportunities to promote Human Values as a medium to strengthen society and bring the benefits of the programmes to an ever-wider audience.
## **Statement of trustees' responsibilities**
The Trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Law applicable to charities in
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England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year.
In preparing these financial statements the Trustees are required to:
- select suitable accounting policies and then 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; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees confirm that they have complied with their obligations and in particular their duty in section 17(5) of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.
On behalf of the board
11/24/2023 11/27/2023 …………………………… …………………………… Sue Hindle Dr Hajra Basit Trustee
Dr Hajra Basit Trustee
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## **Independent examiner's report to the trustees on the unaudited financial statements of International Association for Human Values.**
I report on the accounts of International Association for Human Values for the year ended 5 April 2023 set out on pages 8 to 14.
## **Respective responsibilities of trustees and examiner**
As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 144(2) of the Charities Act 2011 (the Act) does not apply and that an independent examination is needed. It is my responsibility to examine the accounts under section 145 of the Act, to follow the procedures specified in the General Directions given by the Charity Commissioners under section 145(5)(b) of the Act, 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 Commissioners. 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 I do not express an audit opinion on the view given by the accounts.
## **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 41 of the Act; and
- To prepare accounts which accord with the accounting records and to comply with the
- accounting requirements of the Act
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.
**Ashlei Associates 7 Heath Drive Chartered Accountants Sutton Registered Auditors Surrey** 22 November 2023 **SM2 5RP**
Ilesh Patel FCA
11/23/2023
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## **Statement of financial activities**
## **For the year ended 5 April 2023**
|**Notes**
**Incoming Resources**
Incoming resources from generating funds:
Voluntary income
2
Income from investments
3
Admin fee income
**Total incoming resources**
**Resources Expended**
Cost of generating funds:
Fundraising trading:
Cost of goods sold and other costs
4
Charitable activities
5
Governance costs
6
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**Funds**
**£**
**Restricted**
**Funds**
**£**
**2023**
**Total**
**£**
**2022**
**Total**
**£**
13,850
99,601
113,451
443,441
344
-
344
30
5,242
-
5,242
21,418|
|---|---|
||19,436
99,601
119,037
464,889|
||-
3,360
3,360
-
-
122,229
122,229
363,734
15,711
-
15,711
20,868|
||15,711
125,589
141,300
384,602|
||100,595
211,239
311,834
231,547|
||104,320
185,251
289,571
311,834|
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## **Balance Sheet**
|**as at 5 April 2023**
**Notes**
**Current Assets**
Debtors
7
Cash at bank and in hand
**Creditors: amounts falling due within one**
**year**
8
**Net current assets**
**Net assets**
**Funds**
Unrestricted funds
10
Restricted funds
11|**2023**
**£**
13,021
281,038
294,059
(4,488)
289,571
**289,571**
104,320
185,251
**289,571**|**2022**
**£**
8,313
307,961|
|---|---|---|
|||316,274
(4,440)
311,834|
|||**311,834**
100,595
211,239|
|||**311,834**|
The financial statements were approved by the Trustees on and signed on its behalf by
|**Sue Hindle**|**Dr Hajra Basit**|
|---|---|
|**Trustee**|**Trustee**|
|11/24/2023|11/27/2023|
The notes on pages 10 to 14 form an integral part of the financial statements
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## **Notes to the financial statements for the year ended 5 April 2023**
## **1.0. Accounting policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
## **1.1. Basis of accounting**
The financial statements are prepared under the historical cost convention and in accordance with the charities Statement of Recommended Practice and FRS 102 Section 1A
## **1.2. 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 following specific policies are applied to particular categories of income.
Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included.
Income from investments is included in the year in which it is receivable.
## **1.3. Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred Expenditure included any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Resources expended are recognised in the year in which they are incurred.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.
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## **2. Voluntary Income**
|**Donations**
10k
Afghan Support
Africa
AMI
Breathe SMART
Climate Action Now
Covid19
Disaster relief
General Fund
Germany Refugee Project
Gift a Smile
Greek Refugee Project
Holding
IAHV Infrastructure - IT
Iran
Kashmir
Kerala
KH Salary Account
Lebanon
MYM
Nominated Project Reserve
NHS
Oxygen
Pakistan relief
Pavitra
PB UK HRE
PeaceBuilding
Peacebuilding EU
Prison SMART
Read Library
Solar Panels
Sri Lanka
Sri Lanka – Meals
TLEX
Ukraine
UK Schools
World Cultural Festival
WPM
Yes for schools|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2023**
**Total**
**2022**
**Total**
**£**
**£**
**£**
**£**
-
-
-
47
47
2,561
-
-
-
5,327
5,327
8,138
-
-
-
10,773
10,773
16,739
227
227
-
3,496
3,496
1,425
13,850
13,850
34,275
167
167
977
27,937
27,937
26,377
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
913
913
4,441
4,331
4,331
2,223
-
-
-
13,184
13,184
407
-
-
181,008
-
-
-
1,492
1,492
1,537
-
-
5,898
-
-
-
-
-
1,816
-
-
-
11,787
11,787
14,024
-
-
20,900
5,164
5,164
4,609
551
551
552
-
-
-
10,963
10,963
110,629
-
-
-
-
-
-
-
-
-
3,242
3,242
4,905|
|---|---|
||13,850
99,601
113,451
443,441|
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## **3. Investment Income**
|Deposit Interest|**Unrestricted**
**Funds**
**2023**
**Total**
**2022**
**Total**
**£**
**£**
**£**
344
344
30|
|---|---|
||344
344
30|
## **4. Cost of generating funds**
|10k run|**Restricted**
**Funds**
**2023**
**Total**
**2022**
**Total**
**£**
**£**
**£**
3,360
3,360
-|
|---|---|
||3,360
3,360
-|
## **5. Cost of charitable activities - Grants payable**
|Afghan Support
AMI
Climate Action Now
Gift a Smile
MYM
NHS
Oxygen
Pavitra
PB UK HRE
Peacebuilding
Peacebuilding EU
Prison SMART
Read Library
Solar Panels
Sri Lanka
Sri Lanka – Meals
Ukraine
Yes for Schools|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2023**
**Total**
**2022**
**Total**
**£**
**£**
**£**
**£**
-
-
-
1,173
-
7,007
7,007
8,292
-
14,289
14,289
16,113
-
34,000
34,000
23,051
-
6,022
6,022
1,740
-
-
-
1,347
-
21,054
21,054
160,543
-
-
-
5,073
-
1,474
1,474
5,430
-
-
-
720
-
-
-
1,816
-
60
60
60
-
19,639
19,639
5,287
-
-
-
20,900
-
7,343
7,343
505
-
598
598
-
-
3,100
3,100
102,550
-
7,643
7,643
9,134|
|---|---|
||-
122,229
122,229
363,734|
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## **6. Governance costs**
|General expenses
Accountancy & Admin fees
Bank charges
Foreign exchange gain|**Unrestricted**
**Funds**
**2023**
**Total**
**2022**
**Total**
**£**
**£**
**£**
7, 772
7,772
7,816
7, 850
7,850
12,987
101
101
65
(12)
(12)
-
15,711
15,711
20,868|
|---|---|
|**7. Debtors**
Gift Aid
IAHV India|**2023**
**Total**
**2022**
**Total**
**£**
**£**
13,021
7,213
-
1,100
13,021
8,313|
|---|---|
## **8. Creditors: Amounts falling due within one year**
|Other creditors|**2023**
**Total**
**2022**
**Total**
**£**
**£**
4,488
4,440
4,488
4,440|
|---|---|
## **9. Analysis of net assets between funds**
|Fund balances at 5 April 2023 as
represented by:
Current Assets
Current Liabilities|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**£**
**£**
**£**
108,808
185,251
294,059
(4,488)
-
(4,488)|
|---|---|
||104,320
185,251
289,571|
## **10. Unrestricted funds**
|General grant fund|**6th April 2022**
**Incoming**
**Outgoing**
**5th April 2023**
**£**
**£**
**£**
**£**
100,595
19,436
(15,711)
104,320|
|---|---|
||100,595
19,436
(15,711)
104,320|
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## **Purposes of unrestricted funds**
Unrestricted funds may be put to any charitable use as determined by the Trustees
## **11. Net movement in funds**
|10k
Afghan Support
Africa
AMI
Breathe SMART
Climate Action Now
Covid19
Disaster relief
Germany Refugee Project
Gift a Smile
Greek Refugee Project
Holding
IAHV Infrastructure - IT
Iran
Kerala
KH Salary Account
Lebanon
MYM
Nominated Project Reserve
Help Turkey
Oxygen
Pakistan relief
Pavitra
PB UK HRE
Peacebuilding
Peacebuilding EU
Prison SMART
Read Library
Solar Panels
Sri Lanka
Sri Lanka - Meals
TLEX
Ukraine
World Cultural Festival
Yes for schools
Adjustment
Total|**6th April 2022**
**Incoming**
**Outgoing**
**5th April 2023**
**£**
**£**
**£**
**£**
1,783
-
3,360
(1,577)
1,388
47
-
1,436
616
-
-
616
2,560
5,327
7,007
880
329
-
-
329
4,960
10,773
14,289
1,444
6,502
227
-
6,729
11,637
4,833
-
16,470
1,649
167
-
1,816
19,769
27,937
34,000
13,706
-
-
-
-
-
-
-
-
18,976
-
-
18,976
2,970
-
-
2,970
1,337
(1,337)
-
-
-
-
-
-
10,669
913
-
11,582
1,691
4,331
6,022
-
25,000
-
-
25,000
-
13,184
-
13,184
21,054
-
21,054
-
1,162
-
-
1,162
1,655
1,492
-
3,147
2,155
-
1,474
682
16,593
-
-
16,593
-
-
-
-
2,556
-
60
2,496
15,593
11,787
19,639
7,741
-
-
-
-
10,079
5,164
7,343
7,899
47
551
598
-
2,696
-
-
2,696
8,079
10,963
3,100
15,942
-
-
-
-
17,730
3,242
7,643
13,329
4
-
-
4|
|---|---|
||**211,239**
**99,601**
**125,589**
**185,251**|
14