Charity number.. 1107341 Company number. 5227785 HUMANITARIAN AID RELIEF TRUST IA COMry Ilmlttrd by guarantoo) Rbport and Flnonclal Statemonts For the year ended 31 Decémber 2023 molh•r Answer 8ook8 & Aeeouftt8 111 Floor Bourne Hou80 Cores End Road Bourne End SL8 SAR
HUMANITARIAN AID RELIEF TRUST Contents Legal and 8flmlnI8tralva infomiaknn Report ol th¢ tN8t••8 12 IndapendenlAuditorfs r•port 1$15 Stsl•m•nl of financial aGtfv1ti88 16 BanCe 8h••t 17 Statomonl of ¢a8h11 18 Ntst88 to thg fin8wal statements I30
HUMANITARIAN AID RELIEF TRUST Le al and adrnlnistratfve Inforniatlon Directors and Trus1 Thg Ulrectors of th& ¢hafit8ble company are its trustees for Ihe purpo8& of ch8rity 18W and throughout IhS8 report are ¢olJectivety referred to as th• trust••s.,Charity nurnber. 1107341. Company n¢Jmb8r. 5227785. Tru•t••8 Dovld 8oto8 (Chairl Stuart Nothtsll Slgven Turner Prakash Patel (Honorary Tr8a8ur•rl K•y M•Mg•ment P•r•onn•l Barone88 Caroline Cox IPr¢6ld•nt and Founder) Samuel Mason Ichiof ExeGulive Officer) David Thom88 IProjects and LogistscB c0-dInat9r) R•ql8t•r•d Offl Unlt 7 Jubilee Busines8 Centre 213 KIng8try Road Klngsbury LONDON Nwd 8AQ Audltor Sterllng Grove Accountant8 Llmited Fawley Hc4J 2 Regatta Place Martow Road Boume End 8ucAingham$hir• SL8 STD 8ank•rn HSBC Bank plc 333 Vauxh811 Brld98 Road Londtsn SW1V 1EJ W•bslt• i.hart-Ld(.org Country of In¢orporatlon Erylar*J and W•8
HUMANITARIAN AID RELIEF TRUST Trustses Annual Re ort for the Year Ended 31 December 2023 The director6 present their report andthe financial statements of Humanitarian Aid Rdi8f Trust IHARTI for the year ended 31 Dacgrnber 2023, which have bèen propared in &Lordance wlh the Companies Act of2, the Charities Statement of Recornmended Practsce (Charities SORP IFRS 10218rtd Financial Reporting Stsndard 102 IFRS 1021. The annual report servgs the purp0888 of both a Trustee5' R8POrt ana a Dlrectw, Report under company18W. Organlaallon HART 18 a charitable cornpany limited by guarantee. The company was eslablishad unthr a Memorandum of Association which established Ihe obj8cts and power5 01 the charitable cAJmpany ana is gov$rn8d undor Its Artidos of A890Cl&tion. The direor$ oftha rnpanY are also charhy Irv$leeB ferthé purposes ol charity law and under the ¢omp8ny's Artides are known as m8mb•r$ of the Board ol Tru6t8e8. Llnd8r the requlrements tsf the Mernorandum and Artlde8 01 A8Boclation, the memb8rs ol the Board of Trustees are el6cl6d lo serve f a period of Ihroo yèar8 after which they must st•p down and may be re-8lacl8d 8t tho next Annual General Meetlng. A troad skill 88t 18 represantad on the Board of Trust&8s, incluolng gxpertg in 8du¢ation, ffinénee, medic81 practice and business. Thi8 bo8rd h88 been conBlituted in order to provide th• professional an(t 1o¢hni¢al expertise required lo ¢n6ure accountabillty for and ettlancY In HART'S work. TruBteeB are encouraged to Vi8il 81 le88t on& oflhts HART humantsrian progr8mmes abroad. We belleve a88è88lng the quality of the work being undertaken with HART lunding, th• competence ol local pathers,. and the financial inl¢grfty of the progrnmrn88 are tho most appropdale way8 lor Truste88 to en8ure the accountablllly ol HARf8 work. The key man8g8ment Personnel of the charity 88 Ilsled on Pag8 3 are In ch8rye of directing. controlling, running and oper8ts.ng th8 tharity on a day-to-day ba818. The pay and r8rnun8rats.on of the Chial Ex8cuthfe Officer 18 revbewed annually by the Board of Trustee8. Th8 pay and m(neratIon ol all 81aff are reviewed by the CEO annually, Fullllment of th• Chrlty Commlg•lon guld•11n on Publlc B•n•lll W6 have relefred 1¢ the Chadty Cornml88ion'8 general guldance on publlc boneft when revi•wing our alm8 and objectives and pl8nnlng our future act1ve8. In pgrfe)Jler, we eon8ider how wr planned activities will ntribute to the aim8 and objectivas of the charity. HART 1$ committed to Borving conflict-affacted peopla and remoto communllg8 who 8re t4yoTra r88eh of major aid organlsations. We operale in seven localionB' Abyei. Armenia. Burrna Imyanmarl, Sud8n, South Sudan, Syria 8nd Nigeria. HAR T's r8POrts ar8 rnade wdely available to th¢ VK Governrn8nt and Parliament, the Foreign and Commonwaalth Office. national and intern8tlOn81 media. olher govemmentsl and non- governmentsl ¢rgani88tions, and a broad crogs-8o¢tion of the public, partscularty thr9 lallh gfoups, s¢tt0018 and universiti88. HART delivered hlgfvlmpact prolect6 throughout 2023. The DlrerAors are <JelSghled to report 8n exceptional year ol support for our local partners and to hlghliyhl their key 8thievements'. HART embarked on a now partnership with the Tekeyan Centra Fund to provide housing ssistaneo and aid to refugees in Armènia. fdlowing A2erbaijan's invasion of Nagomo Karabakh in Autumn 2023. HART'S partners at the Lady Cox Disability Rehabilitation Centre Iwhich was eVaated in October 20231 established 8 Home Visits department in Arm19 which pllorilises-tr•atM•nl.fwQQ).individualHvith-hlghtyMp1•X n@èd6. We providad mcye than £110,(XJO In 8mwg•ncy 8id to victim8 of the world'B lgrgest displacement 818. Followng the onsèt of the civil conflict in Sudan. HART supported partners in the Sudanese stst88 of Blue Nile and Southèm Kordofan, Aby81 loft thè Sudan- South Sudan borderl. and South Sudan to d8lN•r progr8rnmed foc assistance and survNal item5 to more ihan 10.000 people in need.
HUMANITARIAN AID REUEF TRUST TrustO0s Annual Ro rtfor the Year Ended 31 Decomber 2023 continued HART established th•'Roads to Hope.. Emergency Healthcare in Nig8ria' projéct to anabla a frontline m$dical rts8pon8e for displaced persons and iwlated villagers affected by Mil18 violence. HART commissioned Èmèrgency vehides to remote comrnunities in Plateau $tale and 68red fvnding for a third vehlcle, which wlll be deOYed 10 80Uthern K8duna In 2024. Thfr key charltsble alm• of HART aro: To enable local partners lo realisa their vision ol how for Iheir cornrnunitie8. To gather first-hand evidence of oppreBsion and injusbce. Tts prornote Ioc8lly4ea solullon8 for 8 brighter fLrture. Rovb•w of the yoar The Oirectors a pleased to report a produd've year in 2023. HART 1$ 8oeking lo yot•¢t and promot• i¢8 flnancig18écurlty In order lo continue to $8f8guard the dev$lopment of the organi8alion and the projects and servkes which we offer to our pArtner8. In 2023 lolal incorne was £855,841 whlch ongbl¢il HART 1¢ ¢i$lrlbut• 8 tr>191 of £330.188 to our local partners. HART dl•lrfbut•d £330,188 to 12 prolKt• u follow•: Angllcan Di0¢888 ol Aby•i Agok Library and Teachar Training Centre (Abyell Anglican Dioc888 ol Abyei Ernerg8ncy Relief IAby811 Anglican Dioc8se ol Jos Em&rg&n¢y Rellef (Nlgerial Anglican DIoc8se ol Wou Emergency Relief (South Sud8nl CSDA Blue Nile and Soulhem Kwdolan Emergency R8h•l Isudanl Health & Hope (Bumiol £21480 £19,497 2¥. 14Y4 £47 500 £13 900 Fil Lady Cox Di88bility Rehabilitation Centre 1men181Na9Ornts K8rÈbakhl Marol Academy (Soulh Sudan) NSCC Nuba Mountains Emèrgency Rellel (Sudenl Roads lo Hope.. Emergency Education and Healthcare (Nigedal SWAN Women's Wellbein Programrne IBurmal Tekayan Contre Funiy IArmenial Totsl gront• •warded £45,698 14Y4 £82.9S2 £47 832 £30 438 15Y4 £330,188 101YA ABYEI Abyei 811$ 8long Ihe border beNveen Svdan and South Svd8n and 18 claimed by both countrtes. It is 0ft8n de8crited as 'the biggest fl88hpoinl' left unresolved when tha cokJntnÉs $8par8led in 2011. There is no fomi81 govgrnrnent or criminaljuslice syslom in th6 ragion. Inlernabonal agencies often choosa not to angage, believing th8 issu88 to be loo Complex, polrtically 8ensitlvè or OLJtsid8 their m8ndate. More than 15,350 r•fug88¥ have arrived in Aby•i sinc8 th& oulbr08k ol conflict in Sudan. in 4)ril 2023. PARTNER.. Angllcan Dloc•g• of Aby•l ththe sUPPOrt of Barnaba• Aid, HART succeeded in administ8rin9 emer9en¢y asslstsnce via local rtner8. The Anglican Diocas& of Abyei coordinated the delivery ol programmed food 388181an¢e and surviva items lo 1,150 bèn8fia8rie8. many ofwhom ran forthéii lives in Khartourn. or had been directly affeded by th¢ ¢ondu ol hostilities in Darfuf and the 8ta18s of Kothlan. The Anglican Dii)¢9$g of Abyei compiet8d the Gu•rn8èy Ovwrsg0¥ Ald & Development Comm1881on IOA&DCI ftjnded dassroom blod( at Agok Primary School. They designated one of thè fwr classrooms for secondary level gducation, and constructed an a¢cess ramp forchildren disabilrties who would 0lh8rwi8a tsce barrief6 to school parts"cSpafjon.
HUMANITARIAN AID RELIEF TRUST Trustees Annual Re ort for tho Year Endèd 31 December 2023 continued Our partnw8 continued to rnake stealty progress on Abyei's first library and teocher training centre, dessj'te series ol delays caused by int&r-communal viol8neA and a prolonged rainy season. The landrnark project, funded by OA&DC. wll provide lifelong leaming opportunities to schookaged children, aspiring te8chers and university students. Thè d•v•lopment of educab'on and teachertraining opportunitie515 a historic achievernent for Abyei. "Confl1 and und8r-funding pr9$9nl m8ny cl)8118ng88 fOrAbl. A sp&¢lal thank ytru fv IlJ& OA&DC lor Iheirsuppcrt to th• 8ntwé AbyeA C(mmunlly- 8nd for making these rellelantl d8v&lopmonl proi8Ctsposwble." B18hop Michael, Angllcan Diocese of Aby•l ARMENIA ANO NAGORNO KARABAKH Nagorno Karobokh ha8 enclured rnany y&ars ol polllical turrnoil and economic neglect, with rnajor wars erupting In the early 1990s and 2020. The crisis reached a polnt of no roturn in December 2022, when Azorbolian enforced a nlne-rnonlh blockade ol the Lachin Corridor, which prevented Armenian 5entS from acc8s8ing fuel, food and lIfe-san9 medication. Azorbaijan's flnal military offen8lve began on 19 September 2023. 11 ¢ulmina¢¥d in the exodus of rnore than loo.0 ethnic Armenian8. PARTNER." Lady Cox 01gablllty Rehabllttatlon C•ntr• Followlng Azerbaijan's blrtz offensive in September 2023, the Lady Cox Dlsabillly Rehabllilalion Centr& In Na9omo Kar8bakh was forced lo dose. Staff and patients fled in their hundreds wlth minimal possessions and without e88entl81 equlpm8nl, crossing the border lo $9ok relu9e in the Republic ol Amienia, ChikJr&n wllh utism and cerebr81 p81sy, a8 w811 as adults in chronic pain, ware arnong thos8 who were forc•d to ovacuat•. 'Il was sirnply too dangerous for us to stBy in N89(yno K8r8b8kh. 'W6 8r8 h68rtbfok8n After 25 y88rs of hop& and healing, we hatl no bul lo evaGu&t&. We will re.&slablish the Centr6 inside Am?enia a8 soon 88 we are able, bul my Ilrsfprfortly18 the Immo¢81& safgty 8nd w•llb8lng ofmyp8118nls 8nd st8ff.' Vardan Tadevosyan, the Centre'¥ Founder and Diwtor HART re$pondod lo our partners, requestlo provide displaced patients with bespoke, acssible hurnanilarian assistance in Amienl&. Wo asslsl¢d them lo estsblish a Horne Vls118 department which prioritises treatment fc>r 200 Individuals lexisting paty'enlsl with highly-complex needs. HART continues lo $upp¢rt do¢t¢r8, nufS•S 8nd specialists from the Reh3bilitali¢n Cantre ¥tho fled to Armenia. PARTNER. T•ktryan Contro Fund HART ambarked on a partnership with the Tekeyan Centre Fund, based in Yer8van, Armenla's caprt81, lo deliver refugee and housin9 assistance lo p?ople who were forcibly displaced from Nagorno Karabakh. Togathef, we18und)ed a housing assistance initiative to renove hornes for r&ftJ9ee8. F8mille8 receive rgnl- free housing for a pariod of th188 yegr8. Parent3 are Invrted tojoin local farming initiatives to help support their lamlllgs. HART a150 provided 106 displacad familie5 Wlth essential supplies. Our inilialives help lo sustain the needs and rastore the htspe of hundred6, a8 they rebuild their lives in men1&. "Families fled from Nagorno Karab8kh lo esc4p8 d&&lh, war and hungw. Thanks to HART, families r8C8iV8d food 8nd hyg18n8 ilems for their first months DfdlsplAcement in Armenia. It might seem Ilke a )p in the cceen, butP8ople neéd this supp(yt lo sl8rt a new life., Armen T8ullky8n. Dlre(*or at Tekeyan Contre Fund
HUMANITARIAN AID RELIEF TRUST Trustees Annual Re ort for the Year Ended 31 December 2023 {continued) A co81iUon of Ethnic AThed Or9gnis8tions 18unthed a succas61ul offensive against the Burmese military in October 2023. The offenswe (known as Operation 10271 provoked 8 brutal response from local Military COrnTnander8, who doubled down on thèir efforts to suppress the opposition. The escalats'on ol confiict In Shan state and oth8r bthnic border regions represents thé heaviést c18shes In three years. More than 660,(M)O people have been fOrd lo flee their horne8 since October 2023, including more than 100,000 In Shan stale alonè. Displaced farnilies have lirnited-or-no access to healthcare and education. They Suffer from food insecurity and malnutntion. PARTNER.. Shan Womon'$ A¢llon N•fvwrk ISWANI SWAN health workers undtrrtoke the r88ponsibility ol being the only heoKhcare providers In Ihwr18rgel 8re88. operating wllh support from field staff based In Shan statè, and its hèadqu8rters in Chiang M&. Thailand. In 2023. HART funded the annual costs of the Wom¢n's Wellbeing Programme Ip). Local health workers were tr8lnad lo treat traumatic injuries sustaine4 In atta¢k$ l$u¢h a$ gunshot wounds and burns), provid8 ernergency obstetric ¢arè and birth delivery serviS, cA)rnbal malnutnlion and di$e88& 8mong als8¢ed popul81ion8. and deliver trauma counselling lo those r8covering from conflict. HART scaled up its fundralsing efforts for SWAN in 2023. We wer8 succe$$ful In 8 £74,681 grant appll¢8llon to Th• Aall Found•tlon, which will provlde pro9rammè ftjnding Ihiou9hout 2024 8nd 2025. Wè 8180 launched SUCCeS51ul match-fund•d c8mpai9n- the Big Give Christmas Challènge -which was 'champi¢ned' by Ihe Cob•.Mèdlo¢k Foundallon. We remaln grat•ful lo The A811 Foundation, the Cole8.Medlock Foundation, Pro1• Longhurnt and HART •upport•rn lor their gèn&roug ¢harltsble donations. 'It 88&ms th8 rost of fhg worldPJos forqotten u& Th*v ar8 no laws to prctsctcivilian8- 08p8cially wom&n and chlldr•rft. W• h&vg not b8en &bl8 to rely on th8 central govemmont, tho milit8ry orormgd groups, bul wo can roly on HART, 11 1$ L¥ucl&l forour8uNival 8nd th8 8uNival ollha99 Wa SUPPOrt. Nang Kam Kaw. Director ol SWAN'S PAR TNER.. H••lth & Hop• Health & Hope provid8 hum8nitarl8n ald, edu¢alion81 scholarships and rnedical core to rem¢le ¢ommunil•s in Chin 8tate, weslem Burma. In May 2023, Cyclone Mocha 8INek the B8y of Bengal and devastated the coastlinas ol 88ng18de8h and Burma. 400 people were killed In the dlsasler. In some p8rts ol Chin Slate, the Storm destroyed homes and dam8god roof6. HART sent £7,300 to Health & Hopg lo provlde emer9ency to gffacted hou8ehold8. Thls donation 8180 5UPPOrted the 'New Dawn, initlalive. whi¢h ha8 establi8hed six new foodbank5 on the Burrna-lndia border lin addition to 3 pilot srtes launche¢J by HART and Health on¢ H¢)pg In 20211. Rwolvlng food storès offer e83ential items at a subsidig•d Pre. Refugees wlh minirnal income now have access to Supplies over a longor pgriod, "The food bankq sall Items al 8 Iow8rpnc8 ih&n shops in th& vl118, so l ¢&n pay my chmdrnn s lultson fgps, buynutn"fyous food&nd also buy som8 mgdici118 trmyfamlly.. Benelclary, Burmg-lndia border HART Sent a furth8r £6,6Ck) to Pfovidè emergenry relief to Chln Stste fdlrming thé eJc81ation ol COnflt in Novemb8r 2023. The donation supported evacuation efforts arhl the delivery ol humanitarian assi6tan&ry lo families caught in thè uossfire ol milil8ry attacks and ethnlc 8rmed counter-offensives.
HUMANITARIAN AID RELIEF TRUST Trustees Annual Re rt for thé Yéar Ended 31 December 2023 continued The world's media take6 little interest in the conflict in c6ntral Nigèr, whith has cJ8imed up to 22,COO lives In 15 years. Millions of peopl& hav8 bean forc£d to flee their homes. Countless others are left with life.changing inlurlgs and trauma. Neither the Nigerian Government nor UN relief agenaes operating in Nigeria wovide adequate medical aid to displaced peoplè in any of th& country's central slates. This includes parts of Pl8le8V $tst& arKI southern Kaduna, where HART is among the very lew international NGOS on the groutKI. PARTNER." RoAd$ to Hope In 2023, HART $&cured 8 Single Year Award from OA&OC to devalop the'Ernergency Healthcare in Nigeria, prqect in southem Kaijuna and Plateau stal&. HART commissioned mobile health dinics - the first of which was funded by the 2022 Big Give Christmas Challeng8 to ènable a Irondine medical responso in central Nigeria. Plans are undeDaY lo de0Y another IOA&DC-lundedl vehicle, equipped with medicines. m8dical equipment. and a treatrnent area, where patients will receive life-saving medical attention and p- hospital cère, The iwo he8llhc8re vehides have reached 2,500 villagers Sin late 2023, helping victims of conflict who cannot visit a hospital, and who would olherwse bè left to fend for tham8elv6s. HART hosts remot& monlhty meetings lo establish a'6ki118 rnatrix, to train volunteer health workers operating under the Roads to Hope ha8tth service n&tr4ork. These meolings are lèd by HART Ch8ir ¢1 Board, Colon David Bates (Senior Lecturer Dlsaster Response at the Universlty ol Cumbrial and Esther Dittmar IUK- based pararnedlcl. joined by Hassan John Ile8d Implementing partner), Esther Yakubu Ilea4 nurs• in Nigorio) and Beth Stephen8 (HART PrograrnrneB Man8gerl. "Str8ngthening first aid 8kllls is ono ol the most cru¢l818specls of he81thc8re provlslon, e$pe¢i8lly In regitsns where traumatic inGid6nts are fr6qu•nl 8nd omerggncy c8lV $8MC8S SC8rce. 88slc Out r8wd Interventions can truly save lives- ils th81 $implg.' Esther Dlttrnar, UK Pararnedlc and HART vdunteer SOUTH SUOAN Civiliang in South Sudan hav• endured years ¢fviolen¢8 and failed peace agreement8. Rebel groups continue to murtiply along 0tt)ni¢ and tribal lines in localis8d militia. Confllct has dalm8d Ihousands ol liv88 and driven millions to flee thair homes. The people'8 plight 1$ described by experts as a 'fvll-blown humanitar 9rngrg8ncy', exacerb8led by devastating floods and droughts, In8qUltable distrlbution ol resourc8s, economlc mlBrn8nag8ment and serSous human rfghls vi01811on8. PARTNER.. Angllcan DI0¢e ol W4U South Sudan15 one of Ihe pnm8ry host countries for refvgees fleeing the confiid in Sudan. With support trorn Sar4h'$ Tru*t, HART wa5 able to strengthen the Anglican Diocasa of WAU'S lile-8aving humanitarian interventions lor Sudan¢se r¥fugae8 and South Sudanese returnees. HART'S local pather8 delivered life. 88thng food 888islance to 120 displaced lamllies, 38 01 ¥thich worg dire¢lly supported by Sarah's Tru8L The most vulnerable households in Majook Yithiou and Mth)Il in Wanyjok Di0¢gse were supported wrth enough food to last 1,5 months. This dèlivery of aid assisted our local partners to reduce lo$$ of life and prevent an scalalion In the region, where resour compglilion could rtsell become a driver of conflict. Households Iude those recently di8placed from Sudan's Ca"t81 and major dti&s', sln9le or wi¢owod motrer$,' the elderly". and larnilies_supporbng_vulnerable pe150n5.- PAR TNER.. Marol Acad•My Wo are proud to support Marol Acadarny in B¥hr el Ghazal, South Sudan, with renovation and expansion ol Ihelr school facilitie5. HART funds are contributing towards the ¢onslruction of thre8 8ddilional Classrooms, dorrnitory for girts, and a scitnc818boiatory for the secondary school. Since 2011, HART has supported local efforts lo establlsh IM¢ primary and secondary schools at Marol Academy as academic institutions of excellence.
HUMANITARIAN AID RELIEF TRUST Trustees Annual Re ort for the Year Ended 31 Decomber 2023 contlnued SUDA Sudan Is laing a cornplex humanitarian emergency luelled by amied conflict. Opon warfare beNve8n the SudaneseArmed Forces Igovernment army) and the Rapid Support Forces la pafamilitsry group) has resulted in th• intgrn81 displacement of 5.4 million peOe and more than 10,0(X) ovi118n death8. The states of Southern Kordofan and Blue Nile 8lso known a6 the 'Two Areas, _ bear some ol the worst consèouèncès. Thé Sudanese Gov&rnfflent has 80 far lailed to ensure unlmpeded humanil8fi8TI 8cce8S 8nd an adequate level of aSSlStance to the Two Area$, whi¢h are siluat*d alcng the CLJuntry's volatile southern borders. PARTNER.. Compa$8lon and Su8tslnable Development Alrlco ICSDAI Dunng 2023. HART'S longstanding partner, the New Sudan Counol of Churche5 INSCCI, underwent transitional period to bacomo Compasslon and Sustainable Development Africa ICSDAI We priorilised the CSDA for emergency relief pro9ramme$ dunng 2023 and were successful in transferring more than £110.000 In ald to our in-country P8rtn6r. We deliv&rèd 8 £62.952 aid prograrnrne, funded by Th• AAII Foundatlon, tc> Thobo and Umdorein countle8 in Soulhern Kordolan, b&Nveen April and June 2023. In total, 7,091 people received f¢od o$$i$t8n¢¢l¢ ro¢over during thè huns8r gap Ilhe period in be8e harv88ting seasons when IIv8s 8re at grtatest ri8k Irorn 818rvatlODI. We remain deeply gr8t•lul to The A811 Foundation for enabling this lile-saving Inl8rvention for 1,013 vulnerablo households. Their support arrived at a tim8 whan m8ny other Inlernallon81 agencie8 were forced to suspend operations, Indudlng thè United NalionB and World Food Programm8. We 18ar8d & humOnen catastrophe. Wth tha support tsl HART and The Aall Foundation, liv h8V• been saved. Thg Afjll Foundati en8bled us to respond al a lime when oth•r aKI op8r8tions had b86n suspended.. Benjamin 8arnaba, CSDA Direator In D8cemeb8r 2023, HAR T was profoundly grateful to r8c81ve 8 £47,500 Emergency & Disaster Relief Award trom OA&DC to r8inlorce CSDA'S hum3nll8rlan interventions in the states ol Southern Kordolan and Blue Nile. This award 18 8n8bling lilfrsaving relief for wopl8 who f open warfar8 in the capital and major aties. as well as those dirèctly 8lf8Cted by the recent conduct of hosliliti8s insidè tho Two Areas. The CSDA have d¢liv¥red food assistsnce and survival n8c•ssiti88 to rnoie than 1.000 displaced persons in Kurmuk host cornmunity, Blue Nlle slal•. and 1,000 people in Agid dlsplacern6nt camp, Southèrn Kordofan. Monltorlng, Ev•lu8tlon, A¢¢ouniablllty and L•arnlng D•v•lopm•nt Project impact is monllored by our local partners and members ollhe UKi•am. Through ernbedded cornmunlty structures. HART partners conduct community moblli$alion and staff routinely carry out monitoring and evaluation of ttta projèct'8 a¢tivilles for quality assurance. We remain Impr¢ssed by the financial and adminislr8tive cornpetency ol our partnei8' narr8live and financial reports to HART. Subject lo travel or $ecurlty fastrjclions, HART aims to vlslt partnws each year. Including monrtoring visits lo beneficiary villages involved In our projects. In 2023. we were able to v18rt partnors and prlorili$$ lor support in Armenia las access lo Nagorno Kaiabakh was restricted). HART INITIATIVVd Through our intemship scheme. graduate8 8re able to galn valuable experi8nr2 in the intern8tional development S8cior to help Ihem to shape an(J establish their careers. The work they do for HART 15 invaluable.. writing w811-researched briefings and blogs, organising events, raising awareness on soci81 medi8 and supporting u8 with fundraising and adtllilliStrativo tasks. Our 5rnall tearn achieves so much, whlch would not be possible without tha halp of OLJr superb interns and volunteers.
HUMANITARIAN AID RELIEF TRUST Trustees Annual Re ort for the Year Ended 31 December 2023 continued IART Prfz• for Human Rlghts In 2023, HART coordinated it8 annual comlIti0n Itx young peop16 P88sionale abwl human rights. The HART Prize lor Human Rights Is open to anyone bebmeen the age8 of 11 25. can either write an essay or submit a creative piece larrk, poem, short film ètc.) that cribcal examines human rights abuses i)¢curring in any ol the places where HART works. Students from m8ny parts ol the UK and around ihe worfd entered the competition in 2023. HART hosted an online Awards Ceremony which featur8d entrie8 trom some ol the compelthon's shorflsled enlranls. 'Del8nding human lights is e shared rnsponsith'lfy. Ev8ryyear, l am encouraged to se8 youn9 8(fvoc•lg$ engag& with th& Same rights concems Ih8tl bring lo UK Gtsv8mmenl. 11 glv8$ m& hopo that th8 futur6 1$ in salo hands.. Barone68 Cox, HART Foundor Pre81dent Empowerlng local people Our local partners are in some of the mo81 neglected. Inac¢essible and dangerous locations in the wortd. The instabillty of the $itU8tion$ means inl8rnalional organisalions are often ab$onl, making local peoFAe the best placed lo provide 8upport for thelr oym MmunitIes. Ald Our partners Inform us on the greatest needs In their comrnunty. Our aid 18 floxible, efflcient An(J reaches our partners diroclly, In th• areas wh•re 11 1$ most needoa. Our aid is centred on six of the Su61*'nabl• Developrnenl Goals.. Poverty, Hunger, Health and Wellb8ing, Educatlon, Gender Equ9111y and P88ce. Jusbce and Strong ln8lilullon8. Advoca¢y W8 pr¢jecl unhtard voicos onlo tho international stage. With 8arongss Cox In tha HouBe ol LordB. HART has direct acce88 lo UK Parligmont. We shed light on human rights abu8e6 by psenting flrsl-hand •vid•nc• diredy from our partners in the15eld and enablSng thelr voices to ba haard. 8u•talnabl• Dev•lopffl•nt We open door6 for our partners by building Ih•ir capacity and connecting Ihern to 8ddillong1 n&hvorks ol support 80 that they achieve $eW-su$taln8bility- HART woubd Ilk¢ lo thank each and every one ¢f our 8UPPOrter$ wh¢ ggvg 98nerou$ly in 2023, IUdIng the following.. Jorge Vgrtyaronian David Ahmanson Lord Pearson David Rhod•s Rev Tighe Bemard Nazarian John Barber Deirdre Holding John Archer Lord Darzi Maureen Powell Clare Allen J R Godden Ruth Skidmore Michael Bruce Ruth Burrows Mona Marshall Philip Ward We 8re proloundly grateful to everyone who 8UPPOrt8 HART and we pay tributeto thosg lundraising 8ndèavours which, in so many imaginative ways, support our work. We thank the Trusts, Grant-making 8odies and Comp8niè8 which provide the much-neeiled funds lor spe¢ifi¢ projects. We also pay tribute to our loyal supporters and community fundraisers who run, swim, jump and abseil. We thank you alll We look loard lo the fksiura with muth hope 8nd enthu5i8sm. 10
HUMANITARIAN AID RELIEF TRUST Trustee$ Annual Re ort for the Year Endod 31 D8cemb8r 2023 contlnued Futur• dov•lopmonts The d)arty plansto continuethe oclvtti98 oudined above lnthtsfortrMIrg years su.eCt to satisfactoryfiJndin9 arrangements. InlImInt poll¢y Under the m8morandum and artides ofassocimtion, th8 tharity ha8 the power lo make any Snvestments that the Trustees saa frt. Ra8•r40• pollcy HARTS polwls to rnalntain unr88tricted funds suffldonl to ¢over4 months, owaung eypen6e8 whlch h88 been the ca8e throughout 2023. Unrestricted FundB at 3141 December 2023 ware £142,023, cornparèd lo £102.862 In 2022. Rl•k manag•m•nt A rlsk m4nag•ment programme is in Flace and, wharo 8ppropri8le, systems or proctsdures are 88tab118hed to mitigate any ri8k$the charity might lac£. These procedures, along with thè Ri$k Register. are regulafly r•Vid lo &nsuro that they continue lo meo1 the nè8ds of the charity. The Trust888 considgr Ihg prlnrApal rf8k8 and uncertalnlb8 lgclng Ihe chartty and thelr plans and 8189105 for mangglng Ih88e ri8k8 lo be.. Risk 1.. Decline in r8gulaf Income > Miligalion.. irnpl8menl and Monitor ri9orou$ fundrai$lng $trgle9y. Rl8k2'. Imbalancè ol re8tricted and unrestricted funds > Mitigation.. drive individual oiving programme5 such a$ dIrt mail and online giving. Rl6k 3". Mi88pend ol funds al local pgrtnor level > Mit'gJlion'. Draw up contract8 and memorandums ol und8r6tandlng IMOU81 and introduce designaled monKoritYJ and evaluation framework for each pgthr wbth yearfy audrts. St•t•m•nt of fundrnl•lng prctlc• In gc¢ordanc8 wtth the charibe8 (Protection 8nd Soc181 Inveslmenll Aci 2016, the following 8talem8nt OLrtlin08 the fundraising pract for thè Hum8nitsrian Aid Rellef Trust in 2023. In 2023 ther9 wero no failurès to comply wrth Fundraising Regulator'B code ol pr8Ctice. HART L)es not sèll or &w8p dat8 with othar charities or organi88tion$ or make 8ny Cold telephone calls to th8 general publia In 2023 HART did not contact Berwces for any prof8s8ional fundraisers as dtsfin8d by section 58 of the CharitS•8 Act 1992. During the course of 2023 HART re¢xived no CLJrnplaints about tsur fundr8i$ing pr8¢ti¢e In re8pofbGe to 8ny of our fundraising direct mgillngs that were 8enl out HART does not engage in per8iStenl or Inlru8ive fvndraising practice6 wllh any of our supportars, indudin9 vulnerable people. Where vulnar8ble people or those acllng on their behalf request to cease comrnunicatsons, we act on their wishes.
HUMANITARIAN AID RELIEF TRUST Truste08 Annual Re rt for the Year Ended 31 December 2023 contlnued Trn•t•M' r••poMlbllth8 In relatlon to th• fln•ncl•l tt•monts Thtr Trusteei {being Directorn ofth• eharitth• ¢onpanyl are r•8ponsiJle for prnparlng th• Annugl Report and the ffnan¢lal 8tstements In acc(JrdAnce wrth 8ppllcablo1gw and Unked Klngdom Accounting Slandord8 {Un6ted Ktrngdom G•n•ralty Accepted Accounting Practic8 and FRS 102 Standard). Comp8ry law requlr•8 that th• Trust• ft61 nDI approve financlal 6tat8ffl•nl$ uThle85 they 6at1611ed thet Ihw glvg 4 Irue 8nd falr View of the Slate of aff8lrs of the company and of the income and expendilure ol lh¢ tharitablo company for that pertod. In prep4ting th0 Ibnancl stsl•mgn18, the Tru8tee8 are requlr•d to.. Select 8uit8bb 8ccounllng poll¢lo8 and then app them con818tsnly ObsoN• the m8lhod8 and prlnclple$ In tho Charflles Stalem8nl of R8commend8d Practi M8k¢ lutJgmont8 and esumates that ar8 rèasonable and prudent State whelh•r 8ppMcabl8 UK Accounting Standard$ hovg beèn followèd, iubied to any materfal deporturo6 dl$closed and explalned In the fin8n¢iql slatomenls Prepare the fin8ncial 8lat8monls on th• golng cLsncem ba811 unl888 ft18 In8pprWat• to that tho ¢harlt8ble company wlll ¢ontlnu• Iti oper81ions Thtr TruBle08 we rn8pon8ibl& lor keeplng proper xcovntln9 record8. whl¢h d8dos• wlth rèlnabkn accura al any lime the ffinancial posltlon of lh• ¢h8rltable company gnd •nabl• th•m to •n8ure thal thè ffin8n¢l•l 8tstm8nts with the Corryanl•s Act 200e. They ar8 8180 responslbla for $afeguafdlng th• a$$•ts oftho company and hanee fortaking reasonablo 8tepsforlh• prevenllon and detectlon of fraud and otherifr8guladtl¢$. The Tru8tees 8r8 rè8poDslble for the maintenanc6 8n¢J iniegty of th¢ ¢orporate and financlal Infomiauon Included on the chari18ble comp8ny'$ websrte. Leglslallon in the Unltod Klngdom governlng the preparaiion and d1$••mkn•t)n of ffinancial stat•ment8 may dllt•rfrvm logi61#tion in <Ah•rlurl8dk"on8. Dl•clo•urn of Snlormatlon to •udltorn In so f8r aÈ the Dtrectors are aware al th• Ilm• ol approvlng our DlrectorB' Annu41 R•porL' Th•r• 1$ no reknvant informalon. b•lng Infomauon n•edad ty the audltor In GonTrocdon wllh prgpgrtng thelr report, of whlch the ch8flty's audOr Is un8wore', The Directors, h)vlng mad• enqulrfee ol fellow dlrectors and th$ chArty'8 8udlloT Ihal Ihoy ought lo have Indlvk1ually taken. h&ve each taken all stèp$ that hW8he IB obllged lo take as a Dlreclor in ord8r to rnaka th8m89lv&6 aw8ro of any rel8v&nt audm lthmgtlon and lo •6lab118h that the audllor h fjwe of th81 InlormBtlon. Audllorn A re•olution wjll ba prOp¥d at lh• Annual General Me8tlng Ih9t Storllng Grov• utantl Umilod be re- 8pp0lnt audllor6 to the chartty. Iroved by th• 808rd of Tru8teeB Bnd slgn•d on tts b•haWby.' vld Bate8 (Chair of Trust•) 12
HUMANITARIAN AID RELIEF TRUST Indopendont auditor's report to the mombers of Humanitarian Ald Rellof Trust for the ear ended 31 December 2023 Opinion We have audited th• finaneial stslernenls ol Humanitarian Aid R81iel Trust I'th8 chafllabla company'l for Ihg year onded 31 D8¢ember 2023 ¥thich comprise the Statementof Financlal Aetivrtie8, B818nce Sheet. Statement of Cash Flows and notes to the financial stat8m8nts. including significant accounting policies. The financAal raporting Iramowork Ihgt ttas been applied in their preparation is applic8bk low and United ngdoM Accounting Standards. including FRS 102 Thè FinancialRgporting Slandardapplicabl8 in the UK 8ndRepublic of Irel8nd (Unitea Klngdom Gener811y Accepted Accounting Practi1. In our opinion, the financial statements.. glv& 8 Iruo and lair view ol the state of th8 charrtable ¢omp8ny's affairs 88 8131 December 2023 8nd of its incoming resourc8$ and applicati¢n ¢f r•8ources for the year then end8d'. have been property Fwop8red In occordance wlth Unlled KirrfJdorn Ganeralty Accepted ACntyng Praeti¢e," ¥nd have bean pl0pad in accord8nce the r8qulrements ol Ihg Componle$Act 20Ce. Ba•1• for oplnlon We conduct8d our 8udil Sn ac¢ordan¢é with International Standgrd$ on Audmng IUKI IISAS IVKII and &pplicable18w. Our r88ponsibllltle$ under those 8tandBrds are further described In the Auditor's responsibilih8S lor tha 8udil of th8 Iln4wJGial 81alements section ol our rgport. Wg arg Ind¢pend•nl of th• charilable Company in accordance wth the ethical r•quir8m8n18 that are r8lèvanl lo our audit ol Ihe financial ststernents in the UK, induding th8 FRC'$ Ethical Standard, and we have fulfilled our other gthical respon8lbililios in a¢¢ordan¢e wlh the8e requirements. We b81ioV• that the gudll •denCe we have obtalned Is 8ufflclenl and 8pproprf8te to provide 8 basis for our opinion. Conclu•lon• r•litlng to golng cone•rn In auditing the financial ststemenls, wè hgvo ¢onduded that th• truslee8' U88 ol th8 going concern basis of accounllng in the prep8r8llon ol the Inandal stAtaments is appropriate. Based on the work we have performéd, we have not identified any rnaterlal uncertalnties rdatlng to 8V8nts ¢onUltion$ that. indlvldu8lly or c£)Ilectively, may cast significant doubl on the charllable Company's 8billty to continue as a going concern for a peri¢xl of al leaBI 12 months frorn when th8 financial st8t8rn8nt8 are aulhor160d for issue. Our responsibilits'es and th• r•$pon6ibilil8 ol the truBte88 with resp8ca to going concgm are describsd in th& relevant 8èCtion6 of thls report. Olh•r Inlomi•Uon The other information comprlse8 tha infom)ation Indut1efJ in th8 annual report. induding the tru8tee8' rapor( other than tha Nnana81 $18ternen18 and our auditor's report th8reon. Th& tru$lge9 we r¥$ponslbl& f¢r th& other inlorm8tion contsined within th8 Annual raporL Our opinion on the financial statements does not cover the other information and, except to th8 •xlenl otherwiBe explicitly ststed in our r8POrt, we do not oxpr&s$ gny form ol 888LJranc8 conclu8lOn thereon. Chjr responslbilrty is lo read the other informab'on and, in doirg so, con$ld¢r whether thg ¢lh8r inlormation 18 met8rialty incon6i5tenl wrth the financial stsiements or tsur knovAedge obtsined in the course ol the audit, or olherwse 8pp8ars to bè m8teri81ty rnisstsled. If we id8ntify such matarial incon¥i¥tencig¥ or ?pparenl rnalerial misgtatémenls, we are required to dotemin8 whether thi8 givè6 rise to a material mi88tat8ment in the financial 6tstements themsalvts. If. based on the work we have p•rformèd. w¢ conclude that Ih¥r$ 18 a maleri81 mi$slal8menl ol this other infomiatlon. we are required lo report that fact. We have nothing to rgport In thi8 regard. Oplnlons on oth•r m4tt•rn preBcrlbed by the CompAnl•8 Ael 2006 In our opinion, based on thè work undertaken in the courso of thè audll.. the inforrnation giv8n In tha tru8tee8' report, whith indudes thè dlr8dor8' r8port prepared for the purposes of company law, for the financial ye8r for which th• finana81 $18lements are prepared is consi51gnl with the financial stat8ments," and 13
HUMANITARIAN AID RELIEF TRUST Independ•nt audltor's report to the members of Humanltarlan Ald Relief Trust for the ear ended 31 December 2023 the directors. r8POrt includ¢d within the trustses, report h8$ begn Kwepgred In acwd8nc8 vllh applicable legal qUireMents. Matt•r• on whlch w• ar• r•qulrèd to roport by •xc•ptlon In the light of the knowledge and understanding ol the company and its enwronmenl cblalne<l In the COUf8è of the 8udil, we hav& not identihed material missl8tements In the dlre&or8' rèwt included within the trustee$, rèport. have nothlng to repcsrt in fe8pect of the followng mattor8 Sn falalion to whh thé Companies Act 21)JS ulrtrl81 u8 to report lo you rf. in our tspinion. adequate and proper accounllng records h8ve not been kept, or retums ad8quat8 lor our audr¢ have not been recefv¢d fr¢m br8rn¢he6 not visited by us., or the financial ¥tstgmgnts are not in agreement with the g¢courfng reLy)rd8 and retums,, or ceftsin disdosur88 ol tru$t&es' remuneration Specified bylaw ar8 not mad8, or we have n¢t rec4wed all the inlormabon 8nd explanatlons we require lor our audit,. or the tru$te&s w¢re not entilled lo pr8pare the financi816181ements in accordance wlth the Brnall companie reglmts and 18ke advantag8 tsl the small companies, exemptions in preparing the tru8t&es' rèport and from tha ra4ulrem•nl tts prepare & strateg1¢ report. R••ponolbllltl•$ ol tru•t• As explained mor• lully in the Iruslè8$' re8ponslbiliti8s slaltrmenl Isel out on page 121. the truBl88s (who ara 8160 the directors of th8 charitsble company for the purposes ol Company 18w) are r88pon8ible lor the prepar8tion of the financial 6tatements and for b¥ing 8ab$fièd thèi they give 8 tru8 and fair view, and lor $LKh Intsmal CctrOl as the trust8•A delemiinè 18 necessary to anabl8 th& preparation of fi'n8n¢ial atsternents that are from m8lerial rni88tsternent, whather due lo fraud or error. In preparing the financial 8tat8monl$, tho trustees are r86ponsible for 0s8osslng the ccfflp8ny'8 abllty to continue os A going eon¢ern, di8closing, a8 appll¢abl¢, m¥tters related to going concem and using the going concern basis of accounllng unless Ihts tnjslees either Intend lo Ilquidat• the cornpany or to cease cperalioni, or h8va no reallsuc alternative but to do so. Audltor'g r••pon•lbllltl•• lor th• audlt of tho flnan¢lal otat?ment8 Our obj8ctiVg$ are lo ob18in re8sonable assurance about whether the financial slalernenl8 a8 a whole aro fr•8 fvom rn8len81 misstatement. whether due lo fraud or error, and to issue an auditor's report that include8 our OniOn. R8ason8ble 888uran¢e is a high lavel ol assurgn¢&, bul 18 not a guarantee that an audit conduct•d in 8ccordance with ISA8 (UK) VAII 8lw8y8 delecl a materlAI rnisstgtem8nt when it exislB. Mi8ststem8nts can Irom fraud or error and 8r• consHYere<l material if. IndlvN1ually or In the oggregota, they could r8880nably be expected to influenre th? economic decABions of us•r8 tAk•n on Ihe ba$ls of the88 financial st8ternents. Irregularbtles. Indudlng fraud, ara inst8n¢e¥ ol non.complian with Laws and regul8tion8. We design Procedures In lino with Our responsibilities, OLrtlln8d above, lo delect Material mi6s¢atern8nts in regpect of irrègul8rits'es. includlng fraud. As p8rt 01 an audit in accordanc? with ISA5 IUKI. we exerci3e professional judgement and maintain professional 5cEpdasm throughout tre audit. The extent to which our proce(Jure8 8r• capable of detecting Irregulorrtl•$, includirHJ fraud is detsiled below. tha •ngagernenl partner ansured that the eng8gement team collethvely had thè 8ppropri8te cK*ne6, c8pabilikn'•sindtk1trt0-K¥tnb'"resFrnornplnCwl1lr8pbl¥l8ws and regulations", we identified the laws and r•gulati¥ apICable to lh8 charitgblt ¢ompany through disujssions with rnanagernent, and from our knovA8dge and experience of the hurnanilarian aid Bector. we focused on spedfic kgws and regulations which wè con8id8r8d may have a direct material effect on Ih• financial ststements or the activitles ol the charitable company, induding the Companiès Act 20rAI. Charities 14
HUMANITARIAN AID RELIEF TRUST Independent auditor's report to the mamb8rs of Humanitarian Aid Relief Trust for tho ear endéd 31 December 2023 Act 2011 and data proteth'on. anl-brbbery. employmèn( an1MoneY laundering. fina101 sanctions and health and safoty legislation,. -we as$e$sed the 8xlenl of compliance wlth the1oWS gtvj re981108 idented abovelhrough Making enquiries ol Management ancl Inspècting legal correspondence., and identif18d laws anrj regul81ion8 wer6 comrnunicat8d within the 8uJll le8m re9ularfy and the tsam r8m81ned alert to instances of non-¢ompliante throughout the audit. We assessed the 8usptibIlity of the charitablè Company's financial statement$ to matarial misstatgrngnl, Induding obtaining an understandin9 01 how fraud might occur, by. rnaking enquiries ol managem8nt 8$ to where they considered there was 8U8C•PtSbility to fraud. thalr knowledge ol actual. suspected and alleged fraud", and ¢on$idoring Ihts internal control8 in place to mitigat• risks of fraud and nonL)mlIance with Lews and regulations. Tts address ihe risk ol frgud through managemonl blas and override of contro18, we.. performed analytical procedura8 to id8ntlfy any unusual or unexpacted relation8hip8', tssled journal entries to Id•ntJfy unusuAI Ir8nsacUon8", - aS8e6Bed whelh8rludgam¢nl$ gnd a88umplons made in determining the accounting e$bmate8 ¥¥t out in th• accounting poli¢ios were indicative ol potential Ia8., and Inv8$Ug8led the rational8 behind s1gnlficAnt or unusual IransaGtion8. In re8pon?• lo th• d8k ollrreguladtie8 and noTrcCfflpIat vAth Iws and reg(laOn8. we de8lgned proeadur88 whith included, but wer8 not limitad to". agreeing finanaal stslomenl d18dts8ure8 to underlying supportlng documen18b"on', readlng the minLrtes ol rneetingB ol Ih05e chorged with gov8mance'. and enquiring ol mana9ement a8 lo actual and W8n1181 Illlg8llon and claim6. A lurther description ol our mp)nslbilrt188 16 ovi11418 on tho Fln8nci81 Rgportln9 Coundl's wty6ilg at.. Thls doptiOn forms part ol our audltor's report. of our r•port This report 18 made 801ely to tho charilgble company's member8. a8 4 body, In accordoncA8 wSth Chaptsr 3 of Part 18 olth&Comp¥nl08 Act2006. Our audrtwork has been und•rt8k•n 80thAI we rnlght Stateto the tharitab ¢ompony'8 mernbers Ihose matters we 8 required lo slate lo them in an auditor's report and for no othar pvrpose. To tho fvllesl extènt permitted by law, we do notoccept or assume r•8pon8ibllty to 8nyone otrer than the ch8ntable company and the charitsble cornpaTW'S member6 8$ a body, lor our audit work, for tris repor( or lor the opinions we have forrned. Mr Gino Paolo Am88anli FCCA (Senior statutoryAlJ¢orI For and on behalf ol St8rfing Grow AnIants Limrted. Statutory Audjtor FaseY House 2 RagBtt8 Place M8rfow Road 8ourThe-Ena Buckinghamshlre SL8 STD Dai8". 15
HUMANITARIAN AID RELIEF TRUST Stt•m•nt of Ylnanclal ¥c¢1vI Ilncludlng Incomg •nd Exwndllur• statsmonti for tho g•r •ndgd 31 DK•mbor 2023 Fund• Ind aQ2J Fundl Fvnda 2022 121,024 227,714 401.130 281.82T 16.e30 21 7•7.364 225.77J 47•,191 242.4T¢3 21 17.1•4 Olherlr•thq •¢tyth• Olh•rlncom• 168 100 3D 2.230 287 2•7 Totsi lTrcorn• )08.803 348.788 3,028 423,137 72J.18J Exp•dltwrn•n'. 61,71P 1244 120,983 IN,)12 I,Jos 417AIT 121,J40 T4.219 74,2f9 Totsl •xyndltyr• 267.892 1,#06 W.•17 321,722 Jeo.846 ea688 N•t lThcortW¢•xp•noiiur•l 39.181 (J15171 04291 34,6•6 Tr4nbfoTS b•ttY••n lun 12,) 112,)•n 132.3171 1,144 19,30•} 43.904 34,696 TOW Iwdl bfouohllonY•r4 102.862 124.269 217,131 80,J66 1#2.8J6 Tot•1 lorxwd 142.Q23 91,752 233,776 227.131 l oflh• rollte •EUv. Th• on p•llM 19trJ30 forrn PArt itthm•nt# 10
HUMANrrARIAN AID RELIEF TRUST Balan¢0 sheot As at 31 Docember 2023 2023 2022 Flx•d A•••ts TanUmb a88ets 13 1.842 Curr•nt iM•ts Stock D•btor8 351 42,949 19a831 14 26.77fj 223.263 Ca•h •t bank and kn hand 200.468 242. 131 CY•dlt¢rn: amounts duts wNhln one yaar 1S 118,0641 116,842) M•t ¢urr•nt ••••t• 232,394 224289 Tol•l ••••t• l•M ¢uTh•nt Il•bllltl•• 231776 227, 131 Fynd• Vnmlrkt•d fvrK 16 14102$ 91,752 102,862 124,269 R•th¢ted lund8 17 Tol•l fund• ¢•nl•d fr*rw• 18 233,770 227, 131 Thè dlrectors have lak•n advantsg• ollhe $pK4lll proy181on8 of P•rt 16 olth• Companlas Act W08 r•l•lkn9 to 8m81 cwnpgn1•8 In th• pr•paiatlon of th8 accounts. Approv by tho board oflru$t•M on .. .. d 81gned on Its b•hall D•vld 8•t•• (Chalr of Tru8te••) The noles on pagas 1910 30 Iwm part of these fmanclal Btgtem¢nts. Company number: 5227785 17
HUMANITARIAN AID RELIEF TRUST Statement of Cash Flows for tho oar ended 31 Decembgr 2023 Notes 2023 2022 C**h providod by operatlng actlvltl ID 22.202 16,247 Cuh flow4 Irom Imi••tlng actlvltl•s Interest re¢efv•d 2330 287 Paymonts lo acqulre langiN8 fixtd ass&ts 779 Ca•h lumd Inl Invostlng ictfvitl 1230 (492) Not ¢Mh Inflow 24.432 14 749 Cash and cash •qufvalents 411 Janu&ry 198.831 183,082 Cuh and ca•h •qulv•l•nt• •t 31 Doc•fflbfrr 223,263 198,831 Ca•h flo Irom op•ratSn9 actlvlthi N•t Incom•l{lo••l 34,595 Inter&8t recaived shown in inva8titvJ activ11188 D8preaaWon De¢rea88Ilincr•8I In stock Decrea88llincr808al In d8blors ID8crea8ellincregs• In ¢redllor8 Co•h provld•d by op•r#tlng actlvltl•• 12,2301 (287) 224 2,376 (18,956) 11, 717) 16,241 1691 16,174 1,222 22,202 18
HUMANITARIAN AID RELIEF TRUST Notes to the financial statements For the ear ended 31 December 2023 Accountlng pollclgs The pnncipal aceounting policies adopted, judgements and key sources of •stimatk)n unc•rtainty in th preparation of th8 finanaal stolements arg 99 foll¢)ws,' ) Basis of accountlng The financial statsments hove b8on prepared und8r the Compan9 Act 2006 and in accordance wtth thè Charities Statement ol Recommended Practice IChariti8s SORP IFRS 10211 and FinancSal Reporting Standord 102 IFRS 1021. The financial statsm8nl8 af8 drawn up on the historical c06t basis ol ac¢ounting, The financial ststemants are prepared In pounds St8rlin9 rounded to the neare61 £1. Humanitsrian Aid Relief Tw8t meets the definition of a pU1C benefi't entity under FRS 102. It is company lirnited by guarantee (No. 52277851 and 8 charlty reglslered In England and Vvalos (No. 11073411. Its ré9iStered office addre88 is at Unit 7, Jukn'lee Business Cantr•. 211 Kingsbury Road, London, NW9 8AQ. Ttte Irust8e8 have a588•d th8 finan¢l81 p08btion of the charity ovor a poriod of hyelve months trom the d8te the financial 8talements 8r8 8pproved and con6lder Iherg are no malorl81 uncertalnllgs about the tharty'8 &kn'lity to conllnue 88 8 going ¢oncorn. b) Incom• Voluntary Inrn•. donatitsns Ilncluding legaoe61 and grant ITWrn8 gre 8¢counlgd lor ¢¥ Ihg thgrty has entlll8mant to tha income, 1118 pr¢4)able the income will be received, and th8 amount of income raceivgble Can bt roliably measured. In the 8V8nl that a donatlon 1$ sublocl lo ¢ondilion$ that roqulr• a level ol pérformance by the charlty before it 1$ ¢nllled to the lund$. the It)come Is deferred and not recogni6ed until &thor Iho$e ¢ondrtions are fijlty met, or the fijlfilrnent of those conditions is wholty wlthin ihe control ol the charity and1118 probgble that thèse ¢ondilion8 wll be fvlfilled in the reporting P8rioJ. Wher& Material assets are donated to the compony lor 11$ use, thes& are ¢apilallsed al th• estim8t8d market value al Ihg d8le of the gift and included urnder incorne. Assets given lor distribution by the charity are received as Incom8 when distributed and stsi•d in th• acctsunts al the dirt¢tor8' •5tim8t•d market value al thè limè of receipt. Grant income is recognised on a rl¥able basis. Where grant incorne speofies u8e over a lirne pod¢)d In wttich the oxpendllure ol resources will toke pigcg, grants rocoivad in 9dv8n¢8 ol costs incurred are recognised 89 deforred Income, ¢) Exp•ndltur• Expenditurè is accwed ag SOC a8 9118blllty 1$ nSIderej probabl•. di$count•d lo present value tor longar1gmi1Sabilf(io8. Expendfture included In Rgislng Fundg rd8198 to amounts Inrred in tsbtaining grants &nsJ other donations. Ch8ritabl& expendlturg In¢l(1088 those costs in ftjlfilling the charitable wrnpany's pr1r1pal oblecty, a$ oulllned in the Report ol the Trustees. Grants payable are payments made to third parti88 in the further8n¢o of the char118bl& obj¢c16 01 U)e charitable company. In th8 c8s• ol an uncondrtional grant offer this is xcrued once Ihe recipient has been notifiad of th& grant 8w8rd. The notification gives the recipient a r6a$onabla expe¢talSon that they will receive tho on•-y8Ar or rnulb'_ye8r grant. Grants awards that are subject to the recipi8nt lullilling performance c£)ndilions are only accrued when the r8clplenl has been nob"Tied of the grant and any remaining unfuMill8d condrtion attaching to that grant is outside of the control of the chantable ompany. Provlslons lor grants are made when the intention lo m&k8 8 grant has bean communicat•d to the rwpi¢nl bul there is unCertatY as lo the fjmlng ol the grartl is t&e Ihe control of the TWSL Allocatlon of •xp•ndltur8 Cartain èxpenditure is directly 8ttributabl8 to sp8cifi¢ ¥divitie$ and ha¥ been included in IhoB? cost c8teg(yies. Support and govemanca cos18 8ttribulable to morè than one acts'vity are apportion6d across categoriès on th8 b8818 of an estimate olthe proportion oltim• sp•nt by staff on thos• ar*iwti•s. 19
HUMANITARIAN AID RELIEF TRUST Notes to the flnan¢lal statements For the ear ended 31 Decembor 2023 Contlnued Accountlng pollcles (continued) d) Tjngible fix•d •ts and dw•clatlon Tbngible fixed a88ets are included in the balance sheet 8t cost. Depreo8tion is provided on all tangib fix8d as18 81 rate8 ¢al¢ulated lo vKile off the full cost or valUatn le88 eBtimated reBidual value of each asoet over 11$ ests'mated u88lul life. Th8 principal r8t88 in u8e are.. Equipmonl, )Ixtur•8 and ffttings- at rates b8fv48en 10% and 33% •) Stock Stock of books Is In¢lud•d al the lower cf purchase cost and nel reali8able value wth reference lo current priceB. O•btors Grants r•c&vabl• and other d&btor$ ar6 included al thtr 6étt1•monl amwnl duo. Pr•payments are vtjued at the amount prepaid. y) C•¥h at bank andln h•nd C88h at bank and in h9nd include8 cash and 8hort ltrrn highly liquid Inv•81ment8 With a short malurlty ol Ihr•¥ month8 or le86 frtsm the dats ol openirrfJ ol the depo8iL h) Cr•dltorn •ndprovlslons Creditors and provlslon8 8r• r8cognI8ed where Ihg charlty ha8 a pre6ent obll9albn 8rfslng from g p08t event that will probabty resutt in the transfer of fund5 to a t'r(l paty and the amount due lo settle the oblkjatlon can be measured or 88ts'maled reliabty. Cr6dJtors and provlslons are recogni8ed at thelr 8ettlernent amount. Fln•ftCI Inatrum•nts The charity only has flnanclal 8s$&16 and li8bllllits8 018 kind tttal qualify a6 b881c finanaal In6iwmenls. Ba81¢ finan¢l81 instrument8 are initially recognisad at transaction valve and sub88quentty m888ured 81 thelr settlemonl valug. J) For•lgft ¢urr•n¢y tr4n$l•tlon Tran$aclitsn8 in forelgn currencles ar8 tr8n81atsd gl the rate 8ppllcable at the date of the Iransactlon. Balances denominate(J In IeIgn currenciés ar8 trAn818t¥d 81 the ye8r-end rate. and any diff0n$ 8rlslng are takèn to the Statement ol Finandal ActlviJei. k) VAT The charfty Is not ragisterad for VAT and 8xordlngty expenditure includes VAT vthere appropriate. 4 Fund•¢¢ountlng Th& funds held by the ¢harity are eilhor. Unrestricted gener81 lunds - th•88 ar8 lunds which u8*d in 8¢cordgn¢• wlth th• ¢harit8blè obj8ct8 81 th¥ discretion ol Ihe trustees. Designated funds- tse ara funds set Asldg by th8 truslges out of unrestrl¢18d gènero1 funds lor specific ftrture purposes or prolèets. Re6triclerlfunds- these are lundtsthatcan onty be used forp8rts'¢uhr restn'rt¢d purpts8e8 withln the objects ol the charity. Restri¢tion$ arisg whgn $pe¢ified by th& donor or vthon fvnds Ote raised for p8rticul8r restricted purpose8. 20
HUMANITARIAN AID RELIEF TRUST Notss to the financial statements For the ear ondgd 31 Decgmbor 2023 eontlnued 1 Accountlng pollcle5 (continued) m) P•nslons The charfty offer8 pen8ion benefi18 to eligible employee8 through the NEST pen8ion scheme. These are defin8d contnbution schème8, tre assets of 4thich are held Separately trorn those ol the charity. Conlribuuons are charged to the Statern8nt ol Finan¢i81 Ac11v&S on an 9¢ce1,$ ba818. Donatlons and Legacles Unr•¥trt¢tod fund8 RtrICt•d funds 2023 2022 Donation8 from indiwdua18 Donation8 frorn m8jor donor8 Donali¢ns frorn church88 Donations frorn schods Donatbn8 from ¢orpor8196 188,282 88,758 3,522 3,250 25,321 94,6 280,958 88,706 8.522 3.250 264,551 156,695 22,545 5,000 21,328 30,400 287,111 121,024 4108,135 474, 191 Legacles Totsl 287,111 121,024 408,138 479, 197 Charftabl• Actlvltle Unre¥trtct•d funds RMtrlct•d fvnd X123 2022 Grant ApF41calion8 Olhor fundr8i6ing acivili•B Totsl 202,750 25,014 227,764 203,6SO 41,3 244.960 185, 157 57,248 242,403 18.294 17.194 21
HUMANITARIAN AID RELIEF TRUST Notes to the finan¢lal statoments For the ear ended 31 December 2023 contlnued Other Tradlng ActSvltle8 Restricted funds lunds 2023 2022 Bk sales 21 21 Other Incom• Unr•strl¢¢•d fund¥ luntts 2023 2022 Other Income 160 1,261 Total 150 1,261 Inve•tmenl Income Unwtrl¢tfyd R•¥trlthd lund¥ nds 2023 2022 Inlore$l rece8b1¥ from UK bank accounts 2.230 1230 287
HUMANITARL4N AID REUEF TRUST Nots• to th• Ilnanctsl •tOt•m•nt• For thg r •nd•d 31 D•umb•r 2023 An•ly•l• ol exp•ndltur• fla1n Al Ad¥ogKy (Nol•91 25.602 10.140 )I,D91 18.374 172,7 19 I,OJ7 Trnink 170 490 J2,Q62 Ja,711 4•1 224 pJLw•rrt 2•,73a 19,924 )21 5,009 Jzi 2,997 ).892 17.800 9.8oJ 44864 71 18, 11.4ee 87 IrwJmn¢• •49 4,71• 45Je 384846 330.18 Exwnthlur•cvrf•dlorntyrd 422.20• •1,740 n•*p•A•I
HUMANrrARIAN AID REUEF TRU8T Nots to the fin¢la1 •tat•m•nts Forthg r•nd•d 31 D•c•mb•r 2023 Coniinu 8uppDrtowl•Jb4Bh of polonm CMrft4bl•£¥p•ndhur• Rlbthg PU• Akj Ad¥Y ¥upport vJ•t• 202> Trrt4 2022 T¢ ewr4ur• bfftjqhl fqrw 4137 M,740 24,e72 13 14,766 212 66 7,948 13,750 2,218 1,730 16,0 {J7,1911 1291 I)2,2> Tmlnknq {st lrnil C¢Nco ¢o•ti Isilff D•pmdthn ISt4trun))I 7,707 ,50 137 42 1.002 171} (711 {9,6QOI IDli•¢lcoil} 606 7.Z41 Obllr L•ylCottilSt411uml YrK• Istaff Um•1 1.427 916 TaW•xyndhur•2023 407M17 1,1•7 88.088 T4W•xp•ndftn2022 81.381 T4.219 Th• eh•ity lh• ol M wppcol funcuono. tt th hJon161 tr)0•• wti I•09 t¢ th• o¢¥•mwK• fvnthn. H•¥lty ¥J•nlrfl•d ll• oo¥•m•n eNts. Ih r•rn•knlng¥UPpOrttsO•mlrIth•w•r•r•CtIr•Ipptknll•d botw•en RAl•kng Fundi.Ad BndAdwc4Cy Ucthlln •bova. 01th•t •xpqndth, £287.692w41 unM•idEi•d12022. £311.712i*hd £381.3C15w•ir••b1otsd {2022." £316.8461,
HUMANITARIAN AID RELIEF TRUST Notes to the finan¢lal statsmonts For the ear onded 31 December 2023 Grants Payable 2023 2022 NUmr Aldpro9r•mmaT Burrna N8gorno-Karabakh Nigèria South Sudan Sudan Syria Ugan¢Ja 44,336 70,298 51,407 53.893 110.452 IOT, 700 20,000 52, 764 139,069 17,880 29,433 Totalgrants •w•rdfyd 330 188 366 848 2023 2022 Hogllh & Hope ieumill Lol Tal Leng S¢heAI (Burmal SWAN Wornen's W8llbelng Prol8L#8 IBurmal SWAN Emwgency R81i8f18urmal SWAN Education Projects IBurrn81 Lady Cox Rehabllltsfjon Cèntrt INa9omo Kor8bakh) Tho Tokyan Centre (Nagorno K8r8bakhl Emergency Needs INig9ri81 Roads lo Hope (Nigerial J08 Chr18I8n Inslllutè INig•ri#l Mal Akido Pea ProlOL# (Nig08) OiocAs8 ol Wau Emergency relbel IS¢thh Sudan) Dio¢e8e ol Abyei Emergancy Rg1ig1 (South Sudan) DIoc*8e of Abyw Agok School IS¢ulh Sudan) Di$¢ of Abyel Thurlith School (South Sudan Marol Acadèmy (South Sudan) Blue Nile Educallon Projects (Sudanl Emèrgency Relief Isudanl Nuba Mountains Relief Isudanl Empow&rlTrJ Wornen in Maaloula (Syrtal 13,gJO io,oco 30,000 JO.0¢ 13,0 24,7CQ 20,OC 30.438 45,698 24.800 3.575 47.832 47,264 6,250 19,497 21,480 3T,000 48,080 48.163 5,826 8,486 17,880 47,500 62,952 29.433 Totalgrants •w•rd8d 330.188 366,846 23
HUMANITARIAN AID RELIEF TRUST Notes to the financlal statements For tho ear ended 31 Docember 2023 contlnued Slaff Numbers and Costs 2023 2022 Stsff costs.. Wa9es and salaries Social 88caJrlty costs 141480 9,212 758.361 11,354 Employer corrtrlbutlon8 to the defin8d conMbullonlpen*on tsthern88 2,731 3,050 160.403 172, T65 Tht averaga number of employe88 (head ¢ounl based on numbèr tsl staff empkjyedl during th• y88r was 8$ ftsllows.. 2023 Numbor 2022 Number Raising luTrJs Aid Advocacy Support GovomgrKe Ther• war• no em0yea$ with •mploye• nefits eXCludg employer p$lon ¢osl$ abovo £80,000 12022.. nono). K•y Minag•m•nl P•rsonn The total •mFAoyee benefltB of th• k•y managom•nl perBonnel of the ¢h•rlty a8 li8led on pag& 3 were £86,50412022'. £85,809). 1 D Related party tran8actlon8 The key rnAn8gèmenl peisonnel ollh8 ¢horily a 0)nsidered lo b8 rd8t8d partl•s 8nfl Ihetotsl employee benèfits are sel out In not• 9 above. The trustees are not remuner8led. No trusteas were ffjimbursed for travel and 8ubsi8lence expens88 incurred durlng thé charity 8 op&ralion8 In tho year12022'. trustees were relrnblned tr8v81 and 8ubsi8tence axp8n$&s of £8.8781. There were no clher rolaled party tran8athon$ during the year. 26
HUMANITARIAN AID RELIEF TRUST Notes to the Ilnancial statements For the ear ended 31 Decembèr 2023 Contlnued 11 Net {expendliureVlncome Thi$ is Btated after charging.. 2023 2Q22 Deprecial'on Auditor8, remunwatl)n Ilncludlng VAT).. Audit 481 224 9.686 9,886 12 Taxatlon Th8 charity 18 éxempl from corporotsonlox on tt8 charttabl• acbvtha8. 13 Tanglble Flxed A88ets Equipftwnl, fixtures & flttlngs Total Cost At 1 Jgnuary 2023 A&Jitlon8 in the y•8r 0i8POS818 in th• y•ar At 31 December 2Wd3 4,347 4,347 4347 4.347 Dye¢l•tlon At 1 January 21Y23 08prnagUon for the year Oeprec4alon on DIspo8al$ 2,506 2.505 At 31 De¢emb8r 223 2.981 1966 Il•t book v4lu• At 31 December 2023 1,381 Al 31 D6cemb8r2022 1,842 1,842 27
HUMANITARIAN AID RELIEF TRUST Notes to the financlal statements Forthe ear ended 31 Dacernber 2023 ontlnued 14 Debtors 2023 2022 Prepayments Gift aid recoverabl& Accrued Incom8 Other Oebtor8 t,658 12,440 5,011 23.840 4,286 3,713 26,775 42.949 15 Credltor8'. amounts falllng duo wlthln one year 2023 2022 Ac¢wal8 Oth8r creditor8 Trade credltor8 Taxation ond sw81 10,000 2,339 1.724 4,001 12,520 86 249 3.987 18,064 16,842 16 Unrutrlcted Funds 2023 BA18n¢8 8t l January Income Exp8ndrturn Tr8n8fers 8Jl•n¢• •¢ JI Decembgr G•n•ral fund 102,862 306,853 1267,8921 142,023 2022 8818noe &t l J8nuory 881gncg 8t 31 D8c8mbèr Incom& E¥penthture Translars General lund 112.171 300,026 1321,7221 12,387 102.862 28
HUMANITARIAN AID RELIEF TRUST Notes to the financial statements For tho ear ended 31 December 2023 contlnued 17 Ra8trlcted Funds 2023 B818nce at l January Incom •lan¢• at31 D•¢ Expendrfum Tr8nsf6rs Bunna Nagorno•Karabakh Nig8ria Sudan South Sudan Syriq 12.997 59.600 108,325 31,873 108.879 40,017 144,3921 {120,9511 151.4641 {110,5031 153,9011 1941 2¢206 31.708 21207 974 7.658 42.798 21.542 124,269 348.788 {381,3051 91,TS2 2022 Balanc8 at 1 January 8818nC& •13ID Incom8 Expfjndrtur& Transfgrs Burma Nagc¢ntrKarabakh Niger18 Sudan South Sudan Syria 7,980 37,078 18,822 2,077 14,294 114 106,428 35,378 81,000 19,828 147,802 32,703 {107,7C4JI 120,0001 152,7641 117,8801 1139,oe91 129,4331 138e,848 6,289 18,1221 {4,2601 {1,4251 11,48SI {3,3841 112,38n 12,997 44,334 42,788 2,098 21,542 423,137 124,289 29
HUMANITARIAN AID RELIEF TRUST Notes to the financial ststements For the ear ended 31 December 2023 (continued) Analysis of net assets between funds Unr8s1ri¢t8d Funds D&signal8d Funds Fun¢Ys X123 Fund balances at 31 Decemb8r 2023 are represented by.. Tangible fixed 8688ts Current 888ets 1,381 158.708 1,381 91,752 CLKrent liabilitie8 118,0641 118,0641 142,023 91,752 233.776 Unmslrlctèd Fund$ Restn¢t8d Funds Funés 2022 Fund balances 8131 D6Mber 2022 are repwsonled by.. Tanglble fixed assets Cuffenl 8688ts 1,842 1,842 242,131 116,8421 227, 137 117,862 118,8421 124,269 Current11811110s 102,862 724.269 19 0ratIng Lease Commltments The total ol future minlmum I$ payments is s8 folbw8.' 2023 2022 thin on8 yegr thln 24 years 2,808 3,366 2,858 6,214 6,214 9,072 ThnWLOn¢allc1NW0rt[n91•6O payAI•RlwwgnlG6d as an 8XN9&dN £2,8S81222- £2.8581. 30