Charity number: 1107341 Company number: 5227785 **HUMANITARIAN AID RELIEF TRUST (A company limited by guarantee)** ## **Report and Financial Statements** **For the year ended 31 December 2020** Another Answer Books & Accounts 1[st] Floor Bourne House Cores End Road Bourne End SL8 5AR HUMANITARIAN AID RELIEF TRUST Contents Legal and administrative informalk Report of the trustee5 Independent Audilorfs report 11>12 Si*emenl of financHI xlivrtie5 13 Balance Sheet 14 Stalemenl of cash Itows Noles to the financial stat￿￿thts 1&26 HUMANITARIAN AID RELIEF TRUST al and administrative information Directors and Trn8t•e8 The directors of the ¢haritsble company are rts Iwstees for the purpose of tharity law and throughout this report are collectively referred to as the trustees. Chanty number. 1107341. Company numter". 5227785. Trustoes David Bales Graham Hadley (Honorary Treasurer) {resigned 30 June 2020) Ann Gale Joanne Russell (resigned 11 May 20201 Stuart Nolholt Andrew Ashd¢)wn (appointed 3 December 2019, reS￿ned 3 ju￿ 20201 Steven Tumer {appointed 23 September 20201 Robert Kerr {appointed 23 September 2020. resigned 19 Janua 2021) Prakash Patel {Honorary Treasurer) {appointed 23 Septernber 21201 ITrustees have shared chaimanship during the year by rotstK•nl Key Management Perwnnel Baroness Caroline Cox {President and FcHJnder, Ch￿f ExecutNel David Thomas (Projects and Logistics Co-ordinator) Andrew Ashdown (Good Govefnance and Advocacy Oevelopment Manager) Registered Office Unit 1 Jubilee Bu5ine5s Centre 211 Kingsbury Road Kingsbury LONDON NW9 &AQ Auditor Jacob Cavenagh & Skeet S Robin Hood Lane Sutton Surrey SM1 2SW Bankers HSBC 8ank plc 333 Vauxhall Bridge Road London SW1V 1EJ Website ww.hart-uk.org Country of Incorporation England and Vvales HUMANITARIAN AID RELIEF TRUST Report of the Trustees The directors present their report and the financval ststements of Humanitsrian AKI Relief Trust for the year ended 31 December 2020. which have been prepared in a¢cordan¢e with the Companies Act of 2006, the Charities Statement d Recommended Pradte Ichaniies SORP IFRS 1021 and Financral Reporting Standard 102 IFRS 1021. The annual rep)rt serves the pjrposes of both a Trustees. ReFQrt and a Dir￿lOr$. Report under company law. Organisation The Directors ofthe company are abo charty Irustees for the pur[￿e$ of charity ￿ and under the companws Articles are known as mernt￿r$ of the Board d Trustees. Under the requirements of the Memorandum and Articles of A$S￿￿tion, Ihe mwnbers of the Board of Trustees are elected to serve for a peri¢)d of three years after which they must step down and may be re4ecW at the next Annual General Meeting. A broad skill set is represented on the Board of Trustees. including experts in education, finance. Medical practice and bLTr5iness. This t￿rd has been conslTiuted in order to provKle the prOfeSs￿nal and te¢hni¢al expertise required to ensure arMuntsbility for and efficency in HARTS work. Trustees are encouraged to visit at least one of the HART humanrtanan prOgra1￿r*S *xoad. We televe assessing the qualty crf Ihe work being undertaken wilh HART funding. the competence of local partnersi and the financial integnty of the prcgrammes are the most 8pprowiale ways for Trustees to ensure th& accountabilty of HARTS work The key management personnel of the chanty as listed on Page 1 are in charge of directing. ¢￿trOIh.ng. running and operating the charty on a day lo day basts. The pay and remuneration of the Chief Executive Officer is revtewed annualty by the 8oard of Trustees. The pay a)d remuneration of the all staff are reviewed by Ihe CEO annually. Fuifilment of the Charty Commission guidelin•s on Public Benefft We have relerred to the Charity C¢>mmission'$ general guthnce on public benefit when reme￿n9 our aims and objectives and planning our fvtLFre a¢lNities. In partKu*. we consthr our ￿anned xtivibes will contribute to the aims and otyectNes of the chanty. Through ils advocacy work HART provides a vott in the inlematM)nal arena for Peop￿ who are, or who are suffering oppression and persecution, who a￿ often not being seryed by major aid organisations and who are largety 'off the agenda, of the intemational medkq. HARTS reports are maje available to the UK Govemment and Parfiamenl, the Fts￿￿n and Commonwealth Office, natw)nal and international media, other vernmentsl and non-govemmentsl organisabons and a broad ￿oSS-SeCt￿n of the public, part￿ularlY through faith groups. schools and unNeT5￿"es. The Trustees would like lo hwhl&Tht thfBe parttcorlar HART a¢h￿VeMentS during 2020.. the successful transfer offunds to 0urpartnerorgan1sat￿n in Syna forthe Winlenzatw appeal. the use ofHARTfunds ¢0 enable NSCC (Sud8nJ to be the onlyaidoffJanAsafion to reach remote communities I￿AngfamIne in 81ue Nile andthe generous response of HART supporters lo Lxjr appeal lo help Vardan's patients and rehablIrtat￿ ￿nt￿ follo￿ng the eruption of w8rin NagomtrKarnt)akh in Seplembgr2020. We also ￿sh to b￿hI￿ht the Centre's extraordinary re￿I￿nCe 8nd delemlination to not Cvtyh0￿ suivN8d the warbul nowbe able to expandrts sernices to injured nyilitary pe￿onnel. SYRIA After launching a Winterizatw appeal in 2019 to assist kni1￿5 retuming to maalc￿la in Syria with foL>J and wamith. the project wrfflencement suffered seveTal delays due to the impact of UK-ba¢ked economic sanclions on the transfer of funcjs to our partner organrsation. the St. EF*rem Patriarchal Development Committee IEPDCI. Finally. in Seplemter 2020 we received the wonderful news that HART funds had successfully reached EPDC and the project was able to pr(teed as pL4nned. Over the cours& of 4 MC￿th$, the prciect was able lo siywt 550 famil*s whth foL>J hampers and bL4nkel$. HUMANITARIAN AID RELIEF TRUST ort of the Trustees continued SUDAN EMERGENY RELIEF PROGRAMME In July 2020, HART was grateful to receive a £24.000 emergerKy grant fr(Mn the Guernsey OverBe•s Aid & Development Commission (OADC) to Si4)FKM intemalty dEplaced people in Blue Nile State with food a5Si$tance. Having visrted the reg￿ in January 2020, the HART team had wlnessed the situation and anguish of the peop￿. hearing warnings of imFending famine even before the onset of COVID-19. HART partnèr. B¢njarnin Barnaba, Executive Director of the New Sudan Council of Churches INSCCI said.. "Al the time. even the UN could not reach these vulnerable peO￿e tecause of the fltxéing and roads. but we were able to reach 500 households and they were so happy and grateft￿ lo the FL4RT famity for your SUPFQrt." EMERGENCY APPEAL FOR NAGORNO-KARABAKH Followng the escalation of war in September 2020. FLART launched an e¢w9ency appeal lo support the patients, patients, families and *aff at the Lady Cox RehabiIiL*￿n Centre in Nagomo Kar*akh. Given an inrtial target of £20,000, we were humbled to raise MO￿ than £50,000 for this imFQrtant inrtiative. The key charitable alms of HART •rn: To SLTrPWrtcOmmunity-￿d inrtiatNes relating to healthcare. educatK)n, women's empowerment, training, rnalnutrrtion and emergency rel*f, whKh facilitate rehab'litstK)n and suslainable devel¢)pment To work with thal partners in ccmmunilies in isolaled. under4eported and margina115ed areas To high1￿h1 the reot causes d vK)kI￿5 of human rghts and p)vety through adv￿acY in muttiple arenas. Review of the year The Trustees are pleased to report a very prc¥JuctNe year 2020 HART is seeking lo protect and promote its financial security in ordef lo continue to saleguard the devebpment of the organisatK)n and the prciects and services which we ¢Jffer to our partners. In 2020 total income wa5 d¢)wn to £546,215. compared to £557.590 in 2019, but HART was ￿Ve￿lesS ab￿ to distrtiLrte £244.007 to ￿1fter$ compar&l to £323,684 in 2019. HART'$ financial 5mpact durlng 2020 Is as foll¢ywB: HART distributed £244.IX17 to 14 local partner5 as foll¢Jw8: Loi Tai LervJ sche￿1- Burma Shan Women's Action Nelwork- 8um Emergency- Nigeria Emergency Relief - Sudan Blue Nite Education Projects- Sudan Benjamin's Students- Sudan Rehabililalion Centre- Nagorno-Karabakh Emergency Relief- Nagorno Karabakh Emergency Relief- South Sudan Diocese of Wau Corrwnunity Weffare- South Sudan Diocese of Wau Education Prqects- South Sudan Hai Masna Refugees- South Sudan D￿ceSe of Abyei- South Sudan P&)rinher Centre- U9anda 21% 10% 12% 13% 4% 8% 8% 4% 5% 1% HUMANITARIAN AID RELIEF TRUST Re ort of the Trustees continued BURMA One of the most ethnLglly diverse of countn"es, has sUffe￿d decades cl CAviI war a$S￿oIed wth Ihe marginalisalion of ethnic groups by the ruling military regi￿￿. More than 241,000 civilians are currently (A'splaced. unable lo retum to their homes because thsr land 15 c¢Cu￿ed by the army or has been appropriated ty the governrnenl {for intemalHJnal economic pr¢)Jrammes from which the receive no benefit or compensalionl. Inlemalional funding 15 increasingty fUn￿d￿d through the govemment and their approved NGOS. so the marginalised ethni groups are often exduded. PARTNER: SWAN (Shan Women's Action Nolwortt) In Shan Slate, Eastem Bumia, our partner SWAN trains IrKal wc*nen to become Community Health Workers d auxiliary mi(knves who prwde transformalNe healthcare and educatson ses5K•ns in their own rural communf(ies and for vulnerable and dispfaced Fwulations. HART provides annual funding lo support these initiatives. Through their work, SWAN reduces maternal infant and child mortalrty rates and improves the health status of women and ¢hihJren in Shan Stste and Northem Thailand. SWAN strives for gender equality and gender Just￿ through ccffimunty-based &tpJns, research and 8(fvc¢a¢y. The is involved with programmes designed to improve educat￿)n. health, wcxnen's empNemient, crisis support, and income generation. SWAN feinforces the infomial networks betsveen Shan women's projects and facilrtates co- ordination with other women's organisalions in BUM￿ as well as NGOS. In 2020, wrth COVID-19 affecting the roll oul of SWAN'S annual reprc*Juctive and Child health programmes, HART an(1 SWAN decthd to redirect sc¥ne fundiThJ to assist wth COVID-19 prevenlative measures. Funds were used to SLtpport SWAN'S core staff with PPE, fa￿litate COVID-19 awareness sessKJns and deliver emergency SKI Ifc*)d. masks, soap, vitamins, feminine hygene prcéucts) to ￿mOte communitss. PARTNER: Lol Tal Lery School (connKied to SWAN Through SWAN. FL4RT also SUFWJrts a schc¥)I for dispLaced children in Loi Tai Leng, a displacement camp along the 8urma-Thai border. The school currently &Jucates more than 800 children, over haff of whom board because they are orphans or live loo far away from the schcd due to the onwing confi￿t betsveen Shan Stste and the nat￿nal BUThr￿e army. In 2020. unfortunately the cbsure of txjrders due lo COVID-19 meant thal Loi Tai Leng was unable to proceed with ils HART-supported prqects as they ￿l￿d on the Purchase of goods and seryices frcmn neighbouring Thailand. However, we were ￿eaSed to leam that Tai Leng was able to conbnue devekjping rt5 on-site school agricullure programme HART helped to Iwnch in 2019. Dirnctor of Education for Shan State. Lam Tai. ￿ld.. We have leamt many lessons frt)m the COVID ¢ri&s about how to ensurE school self-sufficlency. Bef￿ we just bwht fLxxl over Thailand. Everyone al Loi Tai Leng now knows how imwrtant k is for us to prtx￿￿e ourown lo)d.° NAGORNO-KARABAKH {ARTSAKHI On Sunday 2P September 2020. fighting erupted in Nagomo Karabakh following a large-scale offensive by AzertIa￿an, SUPF*Nted by its alty Turkey. Hea￿ rocket. artillery and aerial bombardments ensued. including a large number ol Turtish drones deliberntety aimed al civilian targets in Stepanakert and other Nagorno Karabakh Icmns and wl*. Thousands of people were killed on both sides and the ethnic Armenians thal Call Nagorno Karabakh home lost a synif￿ant amount of land to Azerbaijan following the anrK•uncemenl of a ceasefire on Noverrter 9th 2020. PARTNER: The Lady Cox Rehabilitation Centre Since its estsblishmenl in 1998. The Laty Cox Reha￿.111atr.on Centre has been transforming the lives of people living with ¢Jisabilities in Nagorno-Karabakh. Its progran1r￿ of providing care and fostering independence for people with disabilities has helped rnake the democrth"c State of NaJomo- Karabakh an eX￿ptIOnal examp amidst neighbouring states. Established by Vardan T*vosyan. who remains the Director today, the Centre has sY￿eeded in redwng stNJma regarding people with disabilites. HART has been happy to SUPkYJrt the Centre since 2005, fur￿1￿9 around fvthfrfths of the runnng costs each year. Tc•Jay. the Lady Cox Rehabilitation Centre wovides hope and healing lo over 1.600 patients a year. In 2020, HART donated £30,CQO to $upFortlhe running wsls ofthe Centre aswell as the emergency evxuation logisltcs fof the cent￿,$ disabled patients to Am￿nv4 folhjving the eruptKJn of conflicL HUMANITARIAN AID RELIEF TRUST Re ort of the Trustees continued NIGERIA PiART campaKdned on behalf of the citizens of North and Mthb&belt Ni98ria throughout 2020. Baroness Cox reFeatedty asked the Briknsh Government what humanttarian asS￿lance they are prO¥￿Ing 10 internalty displaced persons in the north and ￿￿traI ststes and campaigned for greater financial and technieal asstslance lo be sent lo help strengthen the rule of law and proleet freedom of rel￿10n or belief in Ihat region. As Co-chair of the Al-Paty Partiamentary Group (APPG) for Internat￿nal Freedom of Religion or Belief, Baroness Cox eo-authored a ￿port in 2020 entitled 'Nigeria'. Unfdding GenocKle?' following an unsatisfactory enquiry by the Foreign office into escalating ￿le￿e in N*38ria. PARTNER: Dio¢ese of Jos In eady 2020. HART secured £25.￿0 in emergency funding frcm the Guemsoy OADC lo support confiict- affeeled inlernalty displaeed persons in Plateau slate. central Ni9eria_ The funds were needed lo facililale the pr¢xurement and distribut￿ of emer9ency f(KxJ and medKal assistance lo Citizens who had fled radical 15￿mISt Fulani herdsmen attacks in their vilLg9ès. HART partner, Canon Hassan John. said: Tr funds th8t HARTsenf 4*re a lrfesaver formany fammies who couldn't get fcod due to lockdown and for militia vKtims who ccwld not get prt)per medi¢al carg. I had ¢0 travel lo more thon 17 villages. th￿Ugh very bad roads. to vllages that had suffered attacks in ordgr lo lake food assistance from HAR T lo those who desperately needed il. It is always a blessing lo see thè hope. smile 8nd gratitude in the faces of women and Ch￿dren %tho see the bnng as a mwaGle from God al a lime when they have lost almosl everything. induding hopfr offinding something to eat.- SOUTH SUDAN There are approximately tribes in South Sudan, and rnany of their kJng-term disputes have become a part oflhe on-g)iThJ confi￿. makn.ng the Civil waran increasingly compl*ated silualK)n lo resofve. It is estimated that nearly 4CKJ,000 peop￿ have been knIW. 1.9 mi11k￿ have been inlemally displaced. and 2. 1 million have fled to nevJhbouring countries. The number of pecpl8 facing malnutritton has reacf*d 6 million, with famine in some areas. PARTNER: Dio¢•s• of Wau HART donated £20,OCQ to the Dwse ofwau in 2020 to support the teaching staff salaries and col*e running costs al St. John's College, located wrthin the Wau Owese compound. Upon the arrival of COVID-19, HART donated a further £10.(KJO to supwt a water-selling inrtiatNe for vulnwable c(Mnmunthes in Wau town. PARTNER: CARD (Christian Action Relief & Development) CARD is the emergency reltef branch of the Dictese of Wau. In 2020. HART donated £10,(KIO to laynth a food securitylincl￿e-9enera1in9 project for women Imng in Hai Masna & Masna Beeria displacement camps. The project saw knd cleared in the IDP camps arKI cor(k)ned off with a fence. Selected female beneficiaries were then provpded with Icrt)Is and seeds lef0￿ ￿1ving training in a variety of agricultural wxtices. PARTNER: Diocese ol Abyei Abyei is a disputed regi￿ k)cated aknng the border LEi*Een Sudan and South Sudan. The people WI￿ live there suffer greatty from a political failure by the two countries lo reach an agreement atrxjut its k)oation. As such. the reg￿ 15 deprived of ad and advctacy wJanIsatK￿S and the devastating floods of 2019 only exacert>ated existing hardships. Tragicaly. during the KART team's ¥isrt to Abyei in 2020. they witnessed the aftemalh of a massacre in which 32 persons wefe killed and 15 ¢hiklren were abducted into skvery. The team had the hariwng experEnce of witnessing burnt bc*Jies in buming homes. Immediatety relum, the HART team sought lo fundraise lo support a variety of cwcial inr¢k8tives in Abyei. rangiThJ from relief IC￿ the massacre survivors to struclional supwrt for the kxal school. During the visit. HART donated $2,7001o SUPFQrt the Provision ofch)thing for Orphans living under the Diocese's care. Upon retuming from South Sudan, HART was ￿eased lo stture a £4.933 grant from Gk)bal Care {NGOI to febuild the demolished Latrines at Agok s¢hod Ihal had been destroyed in the fl¢)ods. Additionally. HART donated $6,2CKJ towards emergency relief for the Mass￿ suryivcws. HUMANITARIAN AID RELIEF TRUST ort of the Trustees continued SUDAN 2020 was the first year of Sudan's three-year Iransrf(￿n lo democratic ruk following the ousts.ng of former President al-Bashir in 2019. hlter 3 decade5 of civil war, access to heafthcare and edu￿tion in the Two Areas is extremely limited or nonoxistenl. preVentsb￿ illnesses such as malaria and diarrhoea continue lo pose life-th￿81enIng risks and access to repr￿jucti￿ health seThvs and safe childbirth facilitie5 remains extiemely limited. Like elsewhere in the region, the heavy fv)ds of surn￿r 2019 drasb"cally exacerbated existing hardships such as fcod insecunty and sate water availability. PARTNER- Sudan Council of Chur¢h•s (NSCC) NSCC is a faith-based Ofganisalw run by HART partner. 8enjwnin Bamaba, that undertakes humanrtarkan and advo¢a¢y work in marginalised area5 of S¥Jdan. includiNJ Blue Nile State. and in refugee camp$ in South Sudan. In 2020, HART secured a £24,OCQ emergency grant from the Guerns8y OADC to support sc￿ households in Blue NI￿ State with fc4)d assistance to last 3 months. SYRJA The impact of UK-backed economic sanctions continued to devastate the live5 of Civil￿nS living inside Syria in 2020. A lack of sustained ￿$$ to healthcare. educatKJn. housing and food have exacerbated the eff￿t$ of the conflict and pushed millions of peopk inlo ￿￿8￿. The worsening economic and polilKal crisis in neighbouring Lebanon has lo severe fvei shortw. pnce hd(es aTrJ inflatN)n. PARTNER: Sl Ephr•m Patrfarchal Development Committee {EDPC) Throughout 2020, HART faced fepe*ed ddays to the successful trw¢5fer of fund5 to our Syrian partner organisation due to the im￿1 of e￿n0m￿ sanctions. As such, EPDC briefy indebted themselves in order lo provide the crucwl blankets needed to supFort kxal families that had returned to Syria over the wnler. Finalty, in September 2020 the funds raised from HARTS Syrka lhfjnlerlzat￿n Appeal in the wnter of 2019 reached EPDC. Having already distributed handmade quihs lo ￿ener￿lary familEs. the second stsge of the project was able lo go ahead in October 2020 and 550 kt81 famil￿ received a f(xyJ hamper. UGANDA HART has 5UPPOrted the PAORINHER prqect in Northem Uganda since 2007, caring for vulnerable children and children dragr￿Sed as HIV+ including outrexh to their familw. After 13 years of collaboration. we are pleasecj that HART is ab￿ lo harldover the $UStainakn"lrty and future expansion of this programme lo PIP (Power for the People>- HART INITIATIVES Through our internship scheme, graduates ￿e8b￿l0 gain vajuable experience in the intemational development sector lo help them to shape and establish their careers. The work they do for HART is invaluable". wrib'ng we114esear¢hed briefings and bkgs. organT&ng events. raising awareness on sccial medra an(J supporting us wth fundraising and administrative tasks. Our small leam achieves so much. which would not be possible without the help ol our superb interns. HART Prlz• for Human Rights Each year we hokl a competition for young F*ople passionate about Human Rights. Anyone be￿￿en the ages of 11 - 25 can enter ty writing an essay or subrnffting a creative piece {arfv￿rk. Foem. shortfilm etc.) that criticalty eX￿￿*S human nght5 abJ5es (￿lTrIng in any ofthe F4aces where HART works. In 2020, 237 students entered the competition frLYn many part5 of the UK and around the world. Due to COVID- 19, HAR T was unable lo host our usual prvze-giving and exhibrtbJn ceremony for the compeli(ion entrants. As such, HART hosted its fsrst Virtual Awards Cerwnony which featured virtual Ferfomances from some of the eompelition's shortlisted entrants. Each year we are astounded by the calibre of work submitted, motivating us to eontinue to erKourage young peoe to engage wrth human r*3hts in Wh￿heVer form they wish. Ernpowering local p•opl• Our IrKal partnets a￿ in sthne of the most neglecteil, inaccessible and daThJerou5 kxalM?ns in the wodd. The instability of the situalrwts means inlemalk)nal organisati￿$ are often absent, making local [￿PIe Ihe tesl placed to provKle SUPFKJrt for their Qlvn communrties. HUMANITARIAN AID RELIEF TRUST Re ort of the Trustees continued Aid Our partners irrfomi us on the greatest needs in their communty. Our aid is fiexit4e. efficient and reaches our partners direcdy, in the areas Whe￿ it 1$ most needed. Our atd is centred on six of the Sustainable Devetopment Goals". Poverty. Hunger. Hearth and Wellbeing, Edu￿tIon, Gender Equality and Pexe. Justice and Strong Institutions. Advocacy We project unheard votes ¢)nto the intemational stage. Wrth Barones$ Cox in the H￿se of Lords. HART has direct ￿CesS lo UK Padkgment We shed light on human rights abuse$ by presenting first-hand evidence directly fr¢)m our partners in the field and enabling thwr voices to be heard. Sustainable Development We open d￿r$ for our partners by building th•r and connecting them to addilKinal networks of support so that they can ach￿Ve sew-sustsinaknlty. HART would like to tr￿ftk each and every one of (￿r supporters who gave gwerousty in 2020, including the following." Guemsey Overseas Aid and Development Commtssth?n The Aall Foundation Hiscox Foundation Streel Foundation Vardy Foundat R&H Sneller Fund Ingleby Charitabk Trust Akdred Charilabk Trust The Assccialion of Certffied publ￿ Accountants Souter Charitable Trust The Ranncch Trust Cranston Trust 81eenham Hokling HART USA (Leaders in TranSfoMiat￿) HART Aijslralia The Jerusalem Trust Strfielsen Ny Start l Ost The Ashworth Trusl Jesus Col Global Care Easy-Gate The London Road Fund The David Ingall Fund Ralhbone Invesknent Management We are profoundly grateful to every¢)ne supr*Nts HART arKI we paytribute to those fundraising endeavours whieh. in so many imaginalNe ways. support our vth. We thank the Trusts, Grant-making Bodies and Compan*s whLh provide the mueh-needed funds for projects. We aLso pay tribute to our loyal supportefs and Community fundraisers who run, swim. jump and abseil. We thank you alll We look forward to the future wlh much hope enthusiasm. Future developments The charity plans lo continuethe &tivities outlin&Y above in the forthcoming years sut4.ect to satisfactory funding arrangements. Investment policy Under the memorandum and artKles of associatM)n. the chaiity has the powerto m*e any inv8strnents thatthe Trustees see fiL Reserwes poll¢y HART'S policy is lo maintsin unreslrKted funds SurrK￿nI to cover4 months. operating expenses which has been the ease throughout 2020. Unrestricted Funds al 31¥ Decemtw 2020 were £*,270, c(￿>ared to £128.971 in 2019. HUMANITARIAN AID RELIEF TRUST ort of the Trustees continued Risk m•n4g•rnent A risk management programme is in p*e and, where approprHle, systems or procedures are established lo mitwJale any risks the charity rnighl fa￿. These prccedures. akngwith the Risk Regtster. are regulaty reviewed to ensure that they continue tr) meet the needs of the charty. The Tw$lees ￿nsider Ihe principal risks and uncertwnties facing the chanty and their pkns and strategies for managing Ihese risks to be.. Risk 1.. Oecline in regular irKome > Mib"gatN)n". impknent and monitor rvJorous fundraising strategy. Risk2.. Irnbalan￿ of restricled and unrestrtted furth > MitgatN)n". drive individual giving programmes such as direct mail and online gNing. Risk 3." MissFend of funds * Iwal partner ￿1 > MituatK¥n.' Oraw up cOntr￿ts and memorandums of undefslanding IMOUs1 and introduce designated Th)niloring and evaluation framth¥ork for each partner with yearty audits. Risk 4.. Unpredicbj I sudden exit of CEO. MrtvJatK*n". The r￿t appointment COO 15 a Wenlial successor for CEQ. Stat•men¢ of fundraising practice In a￿ordance wlh the charilEs (Protection and SLKial Investment) Act 2016. lh8 following statement outlines the fundraising practice for the Humanitarian AKI Rel*f Trust rn 2020. In 2020 Ihere were no failure5 to comply with the Fundraising ReguLatorfs c￿le of practi￿. HART does not sell or swap data wilh other charities or YganisatK￿s or make any cohj tewione calls lo the general wt4¢. In 2020 HART did not contact serwees for any profes$k￿al fundraisers as defined by $edKJn 58 of the Charrties Act 1992. Durin9 the course 2020, we received no ccryL4ints about our fundraisiro praclKe in response to any of our fundraisin9 direct mailings that were sent OLrt. We do not engage in persistent ￿ intrusNe lunthaising practices any of c4Jr supp)rters. ir￿￿dIng vulnerable Feople. Where vulnerable [e0p￿ or those acting ￿ th*"r bthaf request to cease COMMUn￿allOns. we act on their wishes. T￿￿180s. responsibilities in relation to th• fin•n¢ial statements The Trustees {being Directors of the Charitab￿ cc*npanyl are resFonsibk for Preparing the Annual Report and the financol statements in aC￿rdan￿ wlh appIThb￿ law and United ￿'n￿j0M AcC￿nting Standards (United Kingdom Generally kcepted Accounting practi￿ and FRS 102 Slandardl. C(*mpary law requires that the Trustees must not approve financial statements unless they are satisfied that Ihey give a true and fair view of the state of affairs of the company and of the incc¥ne and expendrture of the charitabk coryany for that pericrtj. In preparing those fmancial stslements. the Trustees are required to: Select suitable accounting polic￿$ and then appty them consistentty Observe the methc*J$ and principles in the Charrtie5 Statement of Recommended Practice Make judgments and estimates that are reasonable and prudent Slate whether applicab￿ UK A¢￿untIng Stsndard5 have b*n follo￿¢d. $ut4'ect to any malerial departures disclosed and explained in the financial statements Prepare the financial statements on the ￿Ing concem basis unless il is inappropriate to presume tho1 the charitable company will Contin￿ its operatfA)S The Twslees are ￿pOnsib￿ for keeping proper ￿oUnting re￿￿$, which disclose with reasonable accuracy al any tirne the financial posrtion ol the charitat4e company and enable them lo ensure that the financial slatements comply with the Companies Act 20C6. They are also responsible for safeguarding the assets of the cornpany and hence for taking reasonable steps for the prevention and detection offraud and other irregularf(ies. The Trustees are responsible for the maintenance and integrity of the cortx)rale and financial information included on the Charitab￿ eompany's website. LegisLatKJn in the Unrted ￿"ngdoM governing the preparation and dissemination of financial statements may ¢Jfv from ￿lS1alKIn in other jurisdict￿n$. HUMANITARIAN AID RELIEF TRUST Re ort of the Trustees continued Dlsc108ur• of inforniation to audho In so far as the Directors are aware at the lime of apprtwing our Directors, Annual Report.. There is no relevant infom)ation. bery inf0m￿l￿)n needed by the auditor in connection wrf(h preparing their report. of which the thanty's auditor is unaware. The Directors, having made enqUIr￿S of felbw direct￿5 aThJ tr* charrty's audrtor that they ought lo have individually taken, have each tsken all steps that helshe is obliged to tske as a Director in order lo make themselves aware of any rebevant audrt infomiation and to establish that the auditor Is aware of Ihal infomiation. Audilorn A resolution will be proposed at the Annual Genernl Meetiig that Jacob Cavenagh & Skeet te re-appointed auditors to the charity. Approved by the board of trustees and signed ￿ rts behalf by: David Bates (Trusteel Dale". 4 Augusl .2W21 HUMANITARIAN AID RELIEF TRUST Independent auditor's report to the members of Humanitarian Aid Relief Trust Oplnion We have audited the financial statements of Humanrtarian ￿"d Rel￿ Trust (the 'charity') for the year ended 31 December 2020 which comprise the Statement of Financ￿1 Activrties, the Balance Sheet, the Statement of Cash Fl(Ms and the notes lo the financial stslernents, including a summary of S1gnrf￿nl accounting policies. The financial reporting framework that has been aFplied in their preparalM?n is applic*e law and Un(led Kingdom ￿CoUntIng Standards, I￿ILKIlng Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republrc of Ire￿nd (Uni(ed Kingdom Generally Attepled Accounting Practice). In our opinion the financial statements.. gwe a tnje and fair of the state of the charitable company's affairs as at 31 Oecember 2020 and of ils incoming resources and aOution of resources for the year then ended.. have been proper￿ PrePa￿d in accordance United Kingdom Generaly A￿ePted Accounting PraCt￿e,. and have been prepared in acCOrda￿e with the rewyefflents of the Companie5 Act 2ts)6. 8•si8 foropinion We conducted our audit in accordance with InlematM)nal Standards on Auditi'ng (UK) {ISAs IUKII and app1￿#ble law. Our ￿$r￿In$Ib1lrt￿s underthose standards are further described in the Auditorfs responsibilities for the audit of the financial slalements sectKsn of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Stsndard, and we havefu￿11led our other ethical responsibilities in accordance with these requirernents. We believe that the a￿lIt ewdenee we have obtsined is sufficient and appropriate to provide a basis for opinKJn. Conclusions relating to going concem In audrting the financial 51alement5. we have ts)nduded that the directcrts, use ol the wing concem basts ac¢tyJnts"ng in the prewats)n of the financol stat•nents is appropriate. Based on the woth we have Ferformed. we have not *Jentff￿ any materpl un¢ertaintie$ relating to events or condrtions that. indivtdualty or collectivety. may ca* synrficant doubt on the Charity's ability to continue as going concem for a period of al Seasl 12 months frcffn when the financial stalernents are authorised for issue. Our responsit4lil￿s and the responsbilities of ￿ direclors with resm lo going concem are described in the relevant sections of this rewrt. Other information The other infornat￿n comprises the inf0M)at￿ incfuded in the annual report, including the directors. report, other than the financial statements and our audrtols rekx)rt Ihereon. The directors are responsible for the other formatK)n contsined within the annual reFxJrt. Our opinK)n on the financKAI stslements does not cover the olhef infomiation and. except lo the extent otherwise eXplic￿Y ststed in our report. we th) not express any form of a5SUTance conclusion Iherem. Our ￿sPonsibl11fy is to wd the other infomiation and. in th)ing so, ¢C￿$￿er ￿ett￿ the other infomiation is malerialty inconsistent with the fina￿￿1 statements or our knwfe&3e c4lained in the course of the aud&t, or othe￿ISe appears to b8 materially misstated. If we identfy such material incon51Steneies or apparent material misstatements, we are required lo determine whether thts gwes rise lo s material misstatement in thefinancial slalements themselves. If. based on the work we have Ferfomed. we conclude that there is a material misslalement of this other informatK)n. we are ￿QuIred to reFQrt Ihal fact. We have nothing lo report in this rewd. Oplnlons on oth•r matt•rs prgscribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audrt.. Ihe infonnth.on given in the trustee5' ReFort. whKh indudes the directors. report prepared for the purposes of mrnpany law. for the financial year ts vA)ich the financi81 staternents are prepared is consistent with the Tinancral statements". and 10 HUMANITARIAN AID RELIEF TRUST Independent auditor's report to the members of Humanitarian Aid Relief Trust continued the dI￿lOrS. report induded within the Trustees, Rewt has been prepared in accordance with applicable *al requirements. Mattern on which we arn required to report ty ex¢•ption In the IKJht of the knowledge and understanding ol the charty and ts environment obtsined in the course of the audrt, we have rK)t Njenlffied materbal misstaiemenls in the directors. report ir￿lUded wrth the Iruslees, reporL We have ￿thing to report in respeci d the fdkywing matters in relation to whth the Companies Act 2006 requires us lo report to YCHJ rf, in our O￿nIon.. adequate and proper accounting records have not teen kept. or ￿Um$ adequate for our audit have nol been recwved from branches not wsited by us", or the financial statements are not in agreement with the aCC￿nting records and returns.. or certain disclosures of directors. remuneralKJn Spècffj￿d by law a￿ not made.. or we have not received all the inf0m￿l￿n and eWanat#)ns we require for our audit., or the directors vlere not entitkd lo prepare the financkal stalernents in accordance wilh the small eoft)pan4es regrme and lake advantage of the small companies exemptsons in preparing the dIr￿lor$, reFQrt and from the requirwment to prepare a stralegc reF*yt. Responsibllllles of directors As explained more fulty.in the directors. reswlnsi￿1itIeS statement, the trustees {who are also the directors of the charitsble company for the purp)ses of comtiany I￿} afe res[onsib￿ for the preparatw of the financial stslemenls and for being satisfied that they give a true and fair vinv, and for such intemal ¢onlrol as the trustees detem)ine is necessary lo enab￿ the preparalb?n ot financial Statements that are free from material misslalemenl, whether due lo fraud or effor. In preparing the financial ststements, the directors are responsible.for assessing .ttye charJty's ability to continue as a going concern. disclosing. as applub￿. matters related to going co￿erti and using the going concern basis of accounting unless the directors erther Inter￿ lo INJuidate the cchnpany or to Cease operations, or have no realislic aliemative but to do so. Audltorfs responsibilities for the audit of the financlal statements Our ot4'ectives are lo obtain reasonab￿ assurance about whether the financial Statements as a whole are free from material misstatement, whelher due lo fraud or error, and to issue an audilo¢s report that includes our Okynion. Reasonable assurance is a hwjh level of assurance, but is not a guarantee that an audit Conducted in accordance vmlh ISAS (UK) will afvffjys detect a matertal misstatement when tt exists. Misstatements can arise from fraud or error and are considered material rf. individually or in the aggregate. they could reasonably be expected to influence the economic d￿￿lS of users taken on the basts of these financial ststements. Irregularities. including fra￿￿. are instances of non 40211 56.673 126 19 151,195 371 199.538 135 216 1.013 78 1.133 4173 3&71• 34.f 4T3.555 Deweu* TR¥elandsth*er 8.074 185 41338 2.87S 75 17.217 Autht 4.243 10.& 16.974 10,e 42h34 14.281 OU*ilryaiix IrrwJrd 134 2.￿7 5.271 323.684 GRrts payth (N(éeei *170 11.917 691,791 (Nots 5 papl HUMANITARIAN AID REUEF TRUST Notes to the financial statements (continued) for tho aar ended 31 December 2020 5 Analys18 ol exp8ndfture Icontlnuedl Supportco8t•lba818olapport6onmont 2020 Tcrfll 1019 TcrfBI 891.791 Costslstaff ivre} Recruitrwil{St*tsne) TraThng Istaff time} (Staff t￿￿> Costs (Slaff 2.651 1207 l&1261 921 10.940 787 11.1331 133.S261 (1.6881 275 49 51 (T51 16.5451 {10.￿) 4.618 10,885 {16.974} (2.LWI OU*rLe• co￿ts Istsff lillÈl T￿￿ QKptiikn 2020 iso 52Q.666 691.791 Tiyklexwthkn¥ 2019 66.470 124.972 69t.791 Oflhetrlal exFwthLn. É275.49&wa5 Q019." £*8.107)w¥J£245.168wa5 £323,684}. HUMANITARIAN AID RELIEF TRUST Notes to the financial statements {continued) for the ear ended 31 December 2020 6 Grants payable 2020 Numb8r 2020 2019 Grnntspayable Aidprogrammes Buma NagOrn￿Karabakh Nigeria South Sudan Sudan Syria Timor-Leste Uganda Total grants awanled 64.201 43. 704 39.999 20,850 80,723 4.008 35.000 94,600 25,000 61.596 60.810 244.IY)7 323.684 2020 2019 Projgcts Loi Tai Leng SchJc4- Bunna Shan Wcffien's Action Network Cc¥r¥nunty Heallh (Burmal Shan Women's Action Netwoth Women's EmF*xem {BurTnal Emergency Needs INvJeria) Bari School {Diocese of 8ari- Nigerial) Bauchi School- Nigeria - Nir@i mult￿ul1ural sche4Jl Rayfield (Rayfield peace Tecontslk4t￿n Project- Nuefia) Jos Instrtule (D￿eSe of Jos- N*Jena)) Blue Nile Reliel (Sudan) Blue Nile Educat￿ Prai￿ts {Sudan) Benjamin's Studenls (Sudan) Emergency Relief (Sudan} Laty Cox Reha￿"l11at￿n Centre (Nagomo Karabakh) Emergency Needs {Nagorno Karabakhl Baroness Cox Academy {Sc¥Jth Sudan) Emergency relief (South Sudan) Diocese of Wau (South Sudan) Diocese of Wau Educational prqects {SoLth Si*Jan) CARD Hai Masna Refugees (South Sudan) Diocese of Abyei (South Sudan} Emp¢)wering Women in m￿¢￿￿? {Syria) Winlerisation 2019 (Syrial Hiam Health {Timor Leste) Community Health Programffle (Timor Leste) PAORINHER Centre IUganda} Total grants awanled 12,5(X) 19.036 5L701 18.267 6.401 1.3 12.000 25,IX)O 32.810 565 io.oty) 39.999 39,435 2.765 35,￿0 6,729 12.034 20.LKIO io.(x)o 12,268 3,523 35,000 14,950 79,650 4,800 323.684 244,007 The Twstees have taken thantage of the exemptN)n appl￿b￿ to disclosufe of grants lo institution5 and individual$ on ￿ wunds of serious PreJUd￿e. owing to the nature and of the prqecls funded. 21 HUMANITARIAN AID RELIEF TRUST Notes to the financial statements (continued) for the ear ended 31 December 2020 7 Staff numbers and costs 2020 2019 staff costs." Wa3es and salaries Secial secunty costs Employer ￿ltrIbuti(￿lS lo defined contributionlpensron Schem .140.708 8,963 1324 181,465 15,337 2, 736 151.995 199,538 The average number crf employees (head ccMJnl based on n￿n￿r of staff employed} thring the year was as folch¥s: 2020 Number 2019 Number Raising fund5 AdV￿acY Support Governance 1.30 5.40 The￿ were no employees with employee t￿efits ex￿l￿Ing eryl¢)yer Fension costs above £60,0￿). Keymanagement Petsonn The total employee tenefrts of the key management personnel of the ehanty as listed on page 1 were £87,410 (2019 £146,908) 8 Related party transactions The key manage￿￿nI personnel oftheehafity a￿ ¢onsKlered to be rekiled ￿rtIeS aThJ the tot81 employee benefits are set txrt in note 7 above. The trustees are not remunerated. No trustees were reimbursed for expenses incurred in the ￿r5e of the charity's operalKJns {2019'. rKJnel. During the year, total donalv)ns income of £4,750 {2019.' £19.125) was receNed from trustees. There were no other related party transactK)ns during the year. 9 Net (expenditurellincome This is slated after charging= 2020 2019 Depreciation Auditors, remunerati￿ {including VAT): Audit 883 7,566 10 Taxation The charity 15 exempt from corwration tax on its ch¥itable actNitw. 22 HUMANITARIAN AID RELIEF TRUST Notes to the financial ststements (continued) for the ear ended 31 December 2020 11 Tangible fixed assets Equwment. fixtu￿5 & fitt Total Cost Al l January 2020 Additions in the year At 31 Oetsmber 2020 15.645 665 16,310 15,645 665 16.310 Oeprnciation At 1 January 2020 ProviS￿n for the year At 31 December 2020 14.052 696 14,748 14.052 14,748 Net book value At 31 December 2020 1.562 1,562 At 31 December 2079 1.593 1.593 12 Debtors 2019 Prepayments Gift aKI recoverable Accrued Income Olher Debtors 2.577 7.819 34.365 4.757 4.404 15.729 24,717 6.218 49.518 51.068 13 Creditors: amounts falling due within one year 2020 2019 Accruals Credit Card Oeferred income Trade creditors 18,413 62 26,800 574 4.311 22,786 4,625 31.999 Defeffed income arises on grants given for pr(4ects of k)nger than one year in duration based on the stage of cOmplet￿n of projectr. Balance brought forw¥d Deferred in year Released in year 23 HUMANITARIAN AID RELIEF TRUST Notes to the financial statements (continued) for the ear ended 31 December 2020 14 Unrestricted funds 2020 881ance at l January Income Exwmliture Tr8nsfefS 8alance at 31 December General fund 128.971 319, 775 1275.497) 176.979) 96.270 2019 Balance at 7 January ExpwKliture Transfe Balance at 31 December General fund 203,345 306,464 1368.107) (12,731 1 728,971 15 Designated fund5 2020 Balance al l January Imyne ExpeTrlittJre Transfe 8818n¢e at 31 De¢¢mber Desijnated fund 10.000 10.1)00 2019 Balance at 1 January Balance at 31 December Income Expenditu Trnnsfe Desvjnaled fvnd 24 HUMANITARIAN AID RELIEF TRUST Notes to the financial statements (continued) for the ear ended 31 December 2020 .16 Restricted funds Balance al l January 2020 B•lance at 31 December Income Expendilure Tfansfw5 Burma East Timor India Nagom¢>Karabakh Nigeria Sudan South Sudan Syria Uganda Funds to be all￿ated 24.$84 40,081 164.201) 43,270 43.734 6114 55.851 6.121 6.215 12.881 10.259 15,249 3.302 4,299 29.197 10,CQ1 178 70.602 27.798 64.453 23.232 258 16 130,000) 125.000) 162.537) 161.030) 21 21.482 12.4001 2,206 160 160 87,574 226.440 {245.1681 66,979 135.825 2019 8al•nce at I J*nu•ry Bal•nee èt 31 In¢om• Exp•Jdilure Trnnsfe Bum East rimor India Nagomo.Karabakh Nigeria Sudan South Sudan Syrla Uganda Funds to be allocated 13.398 (43.704) <94,6t￿ J (9001 24,584 49.659 5.625 4.299 90.727 45.001 25 (39.999 J (20.850J (4.008) (80.723 J (35.000) (4.800) 15,249 3,302 4,299 29,197 10,001 178 17.227 1,300 15.670 3.523 153 160 147.401 251.126 (323,684) 12,731 87.574 All restr￿ed funds relate tQ SFecfft prqects carried ￿Jt in each gec