Charity number: 1107341
Company number: 5227785
HUMANITARIAN AID RELIEF TRUST
IA company Ilmltsd by guarantsé)
Report and Flnanclal Statements
For the year ended 31 December 2024
other Answer Books & knount8
14t Floor Bourne House
Cores End Road
Bourne End
SL8 SAR

HUMANITARIAN AID RELIEF TRUST
Trustees Annual Re
ort for the Year Ended 31 December 2024
coNTE￿rS
Legal and 8dmini8trative information
Report of the trust888
10
Independ8nt Auditor's report
11-13
Statement of flnancial activities
14
Balance sheet
15
Statement of ca8h flows
18
Notes to the financAal 8tstement8
17-28

HUMANITARIAN AID RELIEF TRUST
Trustees Annual ReDOrt for the Year Ended 31 December 2024 (continued)
Dlrectors and Trusteés
The directors of the charitable company are its tru8tees for the purpose of charity law and throughoui this report are
collectively referred to as the trustees. Charity number. 1107341. Company number: 5227785.
Tru8ts08
David Bates {Chair)
Stuart Notholt
Steven Turner
Prakash Patel (Honorary Treasurer)
Thomas Skidmor8 (appointed 191h Septemb8r 20241
Laura Parker (appointed 81h November 2024)
Key Management Pornonnel
Baroness Caroline Cox {Pr88ident and Founder)
Samuel Mason (Chief Executiv8 Officer)
David Thomas (Projects and Logistics Cowordinator)
Règl8t•Md Offlce
Unil 1
Number One Bristol
Lewins Mead
Bristol
BS12NR
Audltor
Sterling Grove Accountsnts Limited
Fawley House
2 Regatta Place
Marlow Road
Boume End
Bu¢kingh8m8hire
SL8 STD
8anker8
HSBC Bank plc
333 Vauxhall Bridge Road
London
SW1V 1EJ
Web8lte
v.hart-uk.org
Country of Ineorporatlon
England and Wales

HUMANITARIAN AID RELIEF TRUST
Trustees Annual ReDOrt for the Year Ended 31 December 2024 (continued)
Trustees. Annual Report for the Year Ended 31 Decèmber 2024
The Trustees, present their report and the financial statements of Humanitarian Relief Trust (HARTI for the
year ended 31 December 2024, which have been prepared in accordance with the Companies Act of 2006, the
Charities Statement of Recommended Practice (Charities SORP {FRS 1021 and Financial Reporhng Standard
102 (FRS 102). The annual report serves the purposes of both a Trustees, Report and a DireGtOfS' Report under
company law.
Organl8atlon
The Trustees of the company are 8180 Charity trustees for the purposes of charity law and under the Company's
Articles are known as members ofthe Board ofTrustees. Underthe requirements ofthe Memorandum and Articles
of Association, the members of the Board of Trustees are elected to s8Né for a period of three years after whith
they must step down and may bé r&elected at the next Annual General Méèting.
A broad skill set is repr8sent8d on the Board of Trustees. including 6XP8rts in education, hum8n resources,
finance, medical practice and business. This board has been constrtuted in order to provide thè professional and
technical expertise required to ensuré accountsbility for and efficiency in HARTS work. Trusteès arè encouraged
to visit at least one of the HART humAnitsrian programmes abroad.
We believe assessing the quality of the work being undertaken with HART funding. the compétence of l¢xal
partners., and the financial integrity of the programmes are the most appropriate way8 for Tru8tees to ensure the
accountsbility ol HART'S work.
The key management Personnel of the charity are in charge of directing, controllSng, runnlng and operatlng the
charity on a day-ttrday basis. The pay and remuneratson of th8 Chièf Executive Officer is reviewed annually by
the Board of Trustees. The pay and remuneration of all staff are reviewed by th8 CEO annually.
Fulfllment of the Charlty Comml88lon guldellno8 on Publlc Benefft
We have referred to the Charity Commission's general guidance on public benefit when rèviawing our aims and
objectives of the charity, 88 set out in our Declaration of Tru8t and summ8ri88d in the Vision. Mission and
Approach statements below.
Vl*lon: Bringing hope to people Sn forgotten ¢onfli¢ts.
Ml••lon.' HART goes where others won't. We prforltise support for conflict-affected communit188 who receive11tt18
or no help from big aid organisations.
Approach.. We cross Closed borders to be wth people in need. W8 gather first-hand evldence of oppression and
injusts'ce. We partner with local experts to provide life-saving assistance. We amplify 'frJrgotten voices, for a robust
intemational response.
Revlew ol the year
HAR T ￿lebrated its 20th anniversary in July 2024. To mark the occasion, we published an inspiring Timeline
Report
read
here
ortl and a special documentary about HART'S impact in northern Uganda. We are deeply
grateful to our support6rs, partners and volunteers, who have proven time and timè again that thére is always
hope. We look forward to building on this legacy, together, over the next year- and th8 next decade.
The Trustees are pleased to report that 2024 has been a productive year. Total income amounted to £774,482,
enabling HART to send £356,155 to our humanitarian pathers in Myanmar {Burma), Amienia, Nigeria, Abyei and
Sudan (sèe table below). Further funds were allocated for distribution in early 2025, including..
A grant award for Health & Hope in Myanmar. received on 31 December 2024.
Funds raised for the SWAN and Loi Tai Leng education projects in Myanmar by HART Ambassadar Jo
Russell and her friends.
The second instalment of a 2024 multi-year funding award allocated to the SWAN Women's Wellbeing
Programme in Burma.
Archit8Ct fees for the Lady Cox Rehabilitation Centre in Armenia, which was acquired in late 2024.
Renovation will be a phased prtxess extending into 2026.

HUMANITARIAN AID RELIEF TRUST
Trustees Annual ReDOrt for the Year Ended 31 December 2024 (continued)
Proiect
Health & Ho
Loi Tai Len
School
SWAN Women's Wellbeina Pro
SWAN Education Proaramme
Lad Cox Rehabilitation Centre
The Tekevan Centre
Roads to HoDe
Jos Christian Institute
Diocése of Ab ei Emer
enc
Relief
Diocèse of Ab
ei Education Pro-ects
Blué Ni18 Stale Emer
en
Relief
Total Grants Awardad
Countrv
Burma
Buima
Burma
Burma
Armenia
Armenia
eria
Niaeria
Amount
£1,500
ramme
12°
6%
31%
150
150
10
1%
30
io%
100%
£21.400
£109,387
£54 595
£53 746
£5.000
£1,260
£9,353
£38 334
£356 156
Sudan
For every £1 given to HART in 2024, 89p was alloc8ted to humanitarian aid and advocacy, ￿lIe 11p w88
designated for fundraising and good governan￿.
Amionla
Armenia's 2024 humanitarian ¢ri81s centered on the influx of over 100,000 ethnic Armenians from Nagorno
Karabakh. Immediate needs included shelter, food 8nd healthcare. We prioritlsed long-term inlegration in
partnership wilh the Tekeyan Centre Fund. focusing on housing. We also partnered with the Lady Cox
Rehabilitation Centre to ensura the conlinuation of care for refugees with di6abiliti88. Services induded 150-200
monthly home visits and the 8CqUlSltion of 8 bulldlng, 8ltuated north of Yerevan, that will be renovated to provide
8ssential rehabililalion therapies.
Syrla
Syria's protracted conflict continues to drive a severe humanitsrian crisis. Millions require aid due to displacement,
economic collapse, sanctions and destroyed infr8Structure. Vulnerable populations face heightened risks, with
limited access to key services. In 2024. w8 éxpanded the Women's Empowerment and Food Security in Maaloula
in partnership with St Ephrem Patriarchal Development Committee. Women from the region conserve excess
seasonal food. They sell the produce to g8n8ratè an income and purchase materials from the nearby market,
which helps to support the local economy. The projéct's Su￿sS encourages displaced families to relurn to
M88loula and r&inve8t in their town,
Myanmar (Burma)
The militsry coup in Myanmar has fu818d a humanitarian ￿taStrophe in major towns and cities. as well as hard-
ttrreach villages in th8 border regions. HART scaled up ils humanitarian response in 2024. working through local
partners in Shan and Chin states. Our initiatives delivered vital food supplies. education and wellbeing sUPPOrt to
internally displaced and r8fuge8 families. Local partners delivered life-saving maternal and neonatal héalthcare
to displaced women in remote jungle areas. Through these efft)rts, we remain committed to saving lives and
strengthening community resilience.
Sudan
Sudan is facing thè largest humanitsrian crisis ever recorded. Over 14 million people are forcibly displaced. In
2024, HART delivered food assistance, shelter and education to vulnerable households in Blue Nile State and the
Nuba Mountains. During a fact-finding visit in Decem￿r, wè witnessed first-hand the impact of homelessness
and famine. Displaced households resort to eating roots. grass and leaves for Survival. Among them are pregnant
women and groups of unaccompanied children. HART is partnering with Compassion and Sustainable
Development Africa ICSDAI to ramp up emergency intèrvèntions.
Abyel
Abyei is often d8scribed as 'the biggest )lashpoint' left unr8solved when Sudan and South Sudan separated in
2011. The ongoing war in Sudan has ogused regional instability and led to an influx of refugees. In September
2024. heavy rains and flooding destroyed 3.000 homes in Abyei town, prompting HART to respond with
emergency assistance for refugees and displaced persons. Local partners have successfully completed the
constructs'on ofAbyei's first Library and Teacher Training Centre. The Centre is referred to as a 'beacon of hope,"
where education programmes will help children escape poverty and empower famili85 to live héalthier lives.

HUMANITARIAN AID RELIEF TRUST
Trustees Annual Re
ort for the Year Ended 31 December 2024
continued
Monltorlng, Evaluation, A¢¢ounLqblllty and Leamlng Development
Project impacl is monitored by our local p8thers and members of the UK team. Through émbedded community
stwctures. HART partners conduct community mobilisation and staff routinely carry out monitoring and evaluation
ofthe project's activities for quality assurance. Subject to travel or security restrictions, HART aims to visit partners
and monitor projects each year. In 2024, we visited projects in Uganda (previous partner), Myanmar, Nigeria,
Armenia and Sudan IcuThent partners). reinforcing our commitment to dired engagement and arLountability.
Offlce move to 8rl8tol
HART makes évery effort to keep overheads down. Our small UK team maxirnises resources for local partners.
In November 2024, HAR T moved its offices from London to Bristol to further redu￿ expenses. HART'S new postal
address is..
Humanitarian Aid Relief Trust
Unit 1, Number One Bristol
Lewins Mead
Bristol BS12NR
HART Prlze for Human Rlghts
Sinc8 wé launched the prestigious HART Prize for Human Right8 in 2010, the compatitSon has received thousands
of entries from the UK and around the world. In 2024, more international students entered than ever before. We
received exceptional assays and art projects from Australia. Vietnam, Malaysia, Armenia, Hong Kong, Canada.
Bangladesh, Nigeria. India. Myanmar and the Philippines. HART is inspired to S88 so many young people
engaging with complex human rights issues. We wish to congratulate and expres8 our appreciation to all
partiCiP8ting studènts, schools and universities, including:
UK-bBood 8tudents from Palmers Green High School,. Cheltenham Ladies College,. St Mary's School,.
Harrow School,. King Edward Vl School., Pr8Statyn High School,. South Wlls Grammar School, Royal
Masonic School for Girls.. Magdalen College School.. Shr8wsbury School, University of Leeds,. Inclusion
College,. Mount Kelly College., and University of Birmingham.
Inlernatlonal 6tudents from Victoria Shanghai Academy (Hong Kongl., St Lucy's School for Students
with Disabilities IAuslrali8)- West Point Grey Academy (Canadal. Brisb8ne Girls, Grammar School
(Austr81ial,' The Dewey School Tay Ho Tay Ivietnaml,. University of Sydney {Austr8li81.' Milestone College
(Bangladésh}.' Abbolsleigh Senior S¢hool (Australia), Eastern Visayas State University (Philippinesl- St
Margaret's Berwck Grammar IAuslralia},' University of Ibadan (Nlgerial; and Unlverslty Sains Islam
(Malaysial.
81g Glvo Chrl•lmas Challonge
In December, we launched HART'S 2024 Big Give Christmas Challenge. Breaking Cycles of Poverty in Conflict
Zones., Our fundraising target was £25,000. Thanks to the generosity of HART supporters, we more
than doubled this target. Including Gift Aid, our grand total was £52.408.
Golf fundral8er
HART Ambassador. Jo Russell, and her friends Gillian Bow and Ben and Karen Richards organised a fundraiser
at Stoneham Golf Club. They raised over £50,000 for Loi Tai Leng school and vulnerable students supported by
SWAN on the ThaivBurma border. The money raised will transform live6.

HUMANITARIAN AID RELIEF TRUST
Trustees Annual Report for the Year Ended 31 December 2024 (continued)
The Trustees woukl like to thank each HART supporter who gsve generousty in 2024, including the following..
Ahmanson TTUSt l Fieldstead & Co. In¢
All Souls, Langham Place
Association of Certified Public Accountsnts
Bernard Nazarian
Bleenham Holding l Jorge Vartparonian
Christian Solidarity Intemational
Clare Allen
David and Sarah Rhode8
Deirdre Holding
Dr John and Heidi Goodden
Dr Sebouh MatO8sian
Easy-Gate Ltd
Gary Wannan
Graham and Lesley Hadley
Jo and Jonathan Russell
John and Nicola Barber
KLAR Partner8
Leaders in Transfomallon l HART US
Lord Malcolm Pearson of Rannoch. The Rannoch Trust
Maureen Powell
Marigold Bridgeman Charrtable Trust
Michael and Pauline Bruce
Mrs Sally D8VI8
Nexcu8 International l Barnabas Aid
Reverend St8V8n Tighe
Sarah's Trust
Souter Charrtable Trust
States of Guem3ey
St Mich8el & All Angels, Beaconsfield
The Aall Foundation
The Big Give
The Coles-medlock Foundation
Zelda Investments Ltd
We are profoundly grateful to everyone vtho supports HART and we pay trlbute to those fundraising endeavours
vthi¢h. in so many imaginative ways, support our work. We thank the Trusts, Grant-making Bc4Jies and Companies
whrch provide the muthneeded funds for spe¢thc projects. We also pay tribLrte to our loyal supporters and
community fundraisers who run, swim, jump and abseil. We thank you alll We look forward to th8 futur8 with muth
hope and enthusiasm.

HUMANITARIAN AID RELIEF TRUST
Trustees Annual Reoort for the Year Ended 31 December 2024 (continued
Message from the Board of Tru8tse•: Getting to 2030
HART'S vision is dear. to save and transform lives by strengthening the capaaty of local pathers. We combine aid
th advocacy to champion their vision for a brighter future. Local partners are perfecuy placed to reach victims of
conflict or disaster. They are often the 'first responders. to a crisis. espeaally when big aid organisalion5 Withdraw
because of polrtics or insecurity. They are sensitive to local power dynamiGs. They are committed to their
communities for the long-term.
Our local partners face a daunting few years 8head- a fragile global economy; difficuli political environments., dimate
shod(s; displacement, food insecuiity,. and limited internatsonal support. Their needs are, very sadly, likely to
increase. As their needs in¢rea6e, we wll take steps to consolidate our resources. HART is a small charity. so we
will priorilise our activty in line with what makes the bigg8St impact. We wll deepen relationships with existing
neljvorks in order to gain leveragé, including in the UK parliament and other d)arrties who share the same vision.
While the world is changing rapidly- and we wll need to change with it- our vision and principles remain. With your
support, we will enhance thè e£p8bilty of our Ioc81 partners. strengthen their capacity, and continue to champion
their 601utions for sustainable change. The charity plans to continue th8 activitiés outlined above in the forthcoming
years subject to 8atisfactory funding arrangements.
Polle108
Inve8lment pollcy: Under the memorandum and arb'cles of as8oclation, the charity has the power to make any
investments that the Trustees see fit.
Re8erve8 pollcy: HARTS wlicy is to maintain unrastricted funds sufficient to cover 4 months operating expenses.
Unrestricted Funds at 3181 Oecember 2024 were £250,991, compared to £142,023 in 2023.
Rl8k monagoment
A risk management projramme 18 in place and, ￿ere appropriate, 8y8tems or prctsdure8 are èstablishèd to
mth'gate any risks the ch8rity might fa￿. These procédures, along wrth the Risk Register. ar6 regularty r8vi8wed to
ansure thatth8y continue to meet the need8 ofthe charity. The Trustees considerthe principal risks and uncértaintiés
facAng the ch8rty and their plan8 and strategies for managing these risks to be..
Rlsk 1.. Decline in regular income > MltSg8tlon.' Implement 8nd monitor rigorous fundralslng strategy.
Rlsk 2. Imbalan￿ of restncted and unrestricted funds > Mitigalicn.. drive individu81 giving programme8 such
as direct mail and online giving.
Risk 3.. Misspend of lunds at IIKal partner level > Mitigation". Draw up Gontr8cts and memorandums of
understanding IMOUS) and introduce designated monitonng and evaluation framework for each partner with
yearly audits.

HUMANITARIAN AID RELIEF TRUST
Trustees Annual Report for the Year Ended 31 December 2024 (continued)
Ststsment of fundralslng practlce
In accordance with the ch8rities {Protection and s￿la1 Investrnentl Act 2016. the following statem8nt outlines the
fvndraising practi￿ for the Hum8nit8ri8n Aid Relief Trust in 2024. In 2024, there were no failures to comply with the
Fundraising Regulator's code of practice. HART does not sell or swap data with othèr tharities or organisations or
make any cold tel8phon8 calls to the general public.
In 2024, HART did not contact services for any professional fundraisers as defineAJ by section 58 of the Charities Act
1992. During the course of 2024, HART received no complaints about our fundraising Practi￿ in response to any of
our fundraising direct mailings that were $8nt out
HART does not engage in persistent or intrusiv8 fundraising practices with any of our supporters, including
vulnerable people. ￿ere vulnerable people or those acting on their behalf request to cease communic4tions, we
act on théir wishes.
Tru8ts08' r08pon8lbllltl08 In relatlon to Ihe flnanclal 8tatements
The Trustees (being Directors of the charitable company) are responsible for preparing the Annu81 Report and the
financial slatements in accordance wth 8pplicable law and United Kingdom Accounting Stsndards (United Kingdom
Generally Accepted Accounting Practice and FRS 102 Standard}.
Company law requires that the Trustees must not approve financial statements unless they are satisfied that they give
a true and fair view of the state of affairs of the company and of the income and expenditure of the charitsble company
for that period. In preparing tho88 financial statement8, the Truste88 are required to..
Select suitable accounting policie8 and then apply them consislendy
Observe the methods and principles in the Chanthes Statement of R8comm8nd8d Practice
Mak8 judgments and e6timate8 thal are reasonable and prudent
stste whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed 8nd explainéd in the financial ststements
Prepare the financial 8tatements on the going concern basi8 unless it 18 inapproprlate to presume that the
charitable company will continue its operations
The Trustees ara re8ponslble for keeping propèr a¢¢ounting récords, which disdose with rèasonable accuracy at any
time the financial posilion of the charitable company and enable them to ensure that the financial statements Comply
with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularitie6.
The Trustees 8re responsiblè for tha maint8nanca and integrty of the corporate and financial information included on
th8 charitablé company's website. Legislation in the United Kingdom goveming the preparation and dissemination of
financial statements may differ from législation in other jurisdictions.

HUMANITARIAN AID RELIEF TRUST
Trustees Annual ReDOrt for the Year Ended 31 December 2024 (continued
Dlsclosure of Inft>rmation to audltor8
In so far as th8 Directors are awar8 at th8 tim@ of approving our Dir8Ctors' Annual Report:
Ther8 is no r8levant information. being infomiatH)n needed by the auditor in connectlon with preparing their
report of which the tharity's audttor is unaware:
The Directors. having made enquiries of fellow directors and the charity'5 audltor that they ought to have
indlvidually taken, have each taken all steps that helshe is obliged to take as a Director in order to mak8
themselves aware of any relevant audit information cind to establish that the audltor is aware of that information.
Audltors
A resolution will be proposed at the Annual General Meeting that Sterling Grov8Accountants Limited be re-appointed
audltors to the tharity.
Approved by the Board of Trustees and signed on its behalf by..
Davld Batg5
(Chalr of Trustees)
21 21
10

HUMANITARIAN AID RELIEF TRUST
Independent auditor's report to the members of Humanitarian Aid Rellef Trust for the year
ended 31 December 2024
Opinion
We have audited the financial statements of Humanitarian Aid Relief Trust ('the charitablè company'l forth8 year ènded
31 De￿mber 2024 which comprise the Statement of Financial Activities, Balan￿ Sheet, Statement of Cash Flows and
notes to the financial statements. including significant accounting policies. The fi'nancial reporting framework that has
been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The
Financial Reporting S18ndard applicable in the UK and Republic of Ir81and (United Kingdom Generally Accepted
Accountsng Practice).
In our opinion, the financial statements..
give a true and fair view of the state of the ch8ritsble company's affairs as at 31 Decemb8r 2024 and of its
incoming resources and application of resources for the year then ended,.
have been properly prèp8ffjd in accordance with United Kingdom Generalty Accepted Accounting Practice,. and
have been pr8p8red in accordance with the requirèmènts of the Companies Act 2006.
Ba818 for oplnlon
We conducted our audit in accordance with Internatlonal St8nd8rds on Auditing {UK) IISAS (UK)) and applicable18W.
Our responsibililies under those Standards are further described in the Auditor's responsibilities for the &udit of the
fin5n￿81 st8temenls section of our report. We are independent of the charitabl8 company in accordance with the ethical
quirernents that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard,
and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that Ihe audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclu81on8 rèlatlng to golng conrAm
In auditing the financial statements, we have concluded that the trustee5' use of the going concern basis of accounting
in the preparation of the financial statements is appropriate.
Based on th8 work we have performed, we have not identified any material uncertainties relating to 8vents or conditions
that, individually or collectively, m8y cast significant doubt on the charitable company's ability to continue as a going
concern for a period of 8t le8St 12 months from when the financial ststemenls are authorised for issue.
Our responsibililias and the responsibilities of the trustees with respect to going concern 8re described in the relevant
sections of this report.
Other Informatlon
The other information comprises the information included in the annual r8POrt, including the trustees, report, other than
the financial statèments and our auditor's r8POrt thereon. The trustees are responsible for the other infomiation
contained within the annual report. Our opinion on the fin8nci818tatements does not cover the other information and,
except to the extent otherwise explicitly stated in our report, we do not express any fom of assurance conclusion
thereon.
Our responsibility 18 to read the other inform8tion and, in doing so, consider whether the other information is materially
inconsistent with the financial ststements or our knowledgè obtained in the course of the audit. or otherwise appear8
to be materially misstated. If we identify such materi81 inconsistencies or apparent matenal misstatements, we are
required to determine whether this gives rise to a matérial misststement in the finanual statements themselves. If,
based on the work we have performed, we conclud8 that there is a material misslatement of thls other information. we
are required to report that fact.
We have nothing to report in this regard.
Oplnlon8 on other mattern prescrlbed by the Companlos Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the trustees, report, which includes the directors, report prepared for the purposes of
company law, for the financial year forwhich the financial stst8m8nts are prepared is consistent with the finanaal
statements; and
the directors, report included within the tTUStees' r8POrt has been prepared in accordance with applicable legal
r8quirements.
11

HUMANITARIAN AID RELIEF TRUST
Independent auditor's report to the members of Humanltarlan Aid Relief Trust for the year
ended 31 December 2024
Matters on vthich we are requlred to report by excepllon
In the light of Ihe knowledge and understanding of the company and rts environment obtained in the course of the audit,
we have not identified material misstatements in the directors, réport included within the trustees, report.
We have nothing to report in r8SPèCt of the following matters in relation to which the Companies Act 2006 requirelsl
us to report to you if, in our opinion..
adéquatè and proper accounting record6 have not been kept. or returns adequate for our audit have not been
re¢eived from branchès not visited by us., or
the financial ststements are not in agreement with the a¢wunting records and returns., or
certain disclosures of trustees, remuneration specified by law are not made., or
we have not feceiv8d all the information and explanatlons we require for our audit. or
the trustees w8re not ents'tled lo prepare the financial statements in accordance with the small companles regime
and take adv8nla9e of the small companies, exemptions in preparing the trustees, report and from the
requirement to prep8re a strategic report.
Responslbllltle8 of tru8t8e8
As explained more fully in the trustees, responsibilities statement Iset out on page 121, the trustees (who are also the
directors of the charitable company for the purposes of company lawl are responsible for the preparalion of the financial
ststements and for being satisfied that they give a true and fair view, and for such internal control as the tru8tee8
determine is necessary to en8bl8 th8 preparation of financial ststements that are fr88 from material misstatement.
whether due to fraud or error.
In preparing the financial slatemenls, the trustees are responsible for assessing the company's ability to continue as a
going concern. disclosing, 8s applicable, matters related to going concern and using the going concern basis of
accounting unless the trustees either intend to liquidate the ¢omp8ny or to cease operations, or have no realistic
alternatsve but to do so.
Audltor'8 re8pon8lbllftle8 for the audlt of the flnanclal statsment8
Our obj8CtiV88 ara to obtain reasonable assurance about whether the flnancial 8t8tements as a whole are free from
material misstatement. whether due to fraud or error, and to issue an auditor's report that includes our opinion.
Reasonable assurancè is a high level of assurance, but is not a guarantee that an audit conducted in accordance with
ISA8 IUKI will always detect a material misstatement when it exists.
Misststements can arise from fraud or error and are considered material If, indlvidually or In the aggregat8, they could
reasonably be éxpectéd to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of nonacompliance with laws and regulations. We design procedures in line
with our responsibilities, outlined above, to detect matenal misstatements in respect of irregularities, Including fraud.
As part of an audit in accordance with ISAS (UK}, we exercise professional judgement and maintain professional
scepticism throughout the audit. The extent to which our pro¢edures are Gapable of deteth'ng irregularities, induding
fraud is detailed below..
- the engagem8nt partner ensured that the engagement team collectivety had the appropriate competence, capabilities
and skills to identify Of recognise non-complian￿ with applicable laws and regulations;
- we identified the laws and regulations applicable to the charitable company through discussions with management.
and from our knowledge and experience of the humanitarian aid sector..
- we focusad on specific laws and regulations which we considered may have a direct material effect on thè financial
statements or the ath'vities of the chantabl8 company, including the Companies Act 2006, Charities Act 2011 and data
protection, anti-bribery, employment, anti-mon8y laundering, financial sanctions and health and safety legislation.,
we assessed th8 extent of compliance with the laws and regulations identified above through making enquiriès of
management and inspecting legal correspondence,. and
identified laws and regulations were communicated wthin the audit team regularly and the team remained alert to
instsnces of non-compliance throughout the audit.
12

HUMANITARIAN AID RELIEF TRUST
Independent auditor's report to the members of Humanltsrlan Aid Rellef Trust for the year
ended 31 December 2024
We assessed the susceptibility of the charitable company's financial statements to m*erial mis$tstemenL including
obtaining an understanding of how fraud might occur. by:
making enquiries of management as to where they considered there was susceptibility to fraud, their kn¢)wledge of
actual. suspected and alleged fraud., and
- considering the inlemal controls in ￿8c8 to mitigat8 risks of fraud and non-wmpliance with laws and regulatlons.
To address the risk of fraud through manag8m8nt bias and override of controls. we=
performed analytical Pfo¢edures to identify any unusual or unexpected relationships.,
tested journal entries to identify unusual transactions..
assessed whether judgements and assumptions made in detsrmining the accounting estimates set out in the
accounting policies wer8 indicative of potential bias., and
investigated the rationale behind significant or unusual transath'ons.
In response to the ri8k of irregularit168 and non-compliance with laws and regulations, we designed procedures which
included, but were not limited to..
agreeing financial statement disclosures to underlying SuppO￿.ng documentation;
reading the minutes of mèétings of those Charged with govemance.. and
enquiring of management as to actual and potential litigation and claims.
A further description of our responsibilities 18 available on the Financial Raporting Council's website at..
This descriptson forms P8rt of our 8udrtor's report.
Uge of our report
This report is made solely to the charitable comp8ny's members, a5 a body, in accordance with Chapter 3 of Part 18
of the Companies Act 2008. Our audrt work has been undertaken so that we might state to the charitable company,
members those matters we are reqUI￿d to Stale to thèm in an auditor's report and for no other purposé. To the fulle8t
extent permitted by law, we do not accept or assum8 r8sponsibility to anyone other than Ihe charitsble company and
the charitable company's memb&rs a8 8 body, for our audit work, for this report, or for the opinions we havé fomied.
Mr Gino Paoici Amas8nti FCCA (Senior St8tutory Auditor)
For and on behalf of Sterling Grove Accountants Limited. Statutory Auditor
Fawley House
2 Regatta Place
Marlow Road
Bourne End
Buckinghamshire
SL8 STD
Date..
13

{ 18
(o

HUMANITARIAN AID RELIEF TRUST
Balance Sheet
As at 31 Decomber 2024
Notas
2024
2023
Flxed asset8
Tanglble assets
13
1342
1,381
Current a88èts
Stock
Debtors
95
14 126,806
290.813
420
26, 775
223,263
Cash at bank and in hand
Credllorn.. amounts falling due within one
year
417,714
250.458
15 (93.043)
(18,064)
Not current asJ•ts
324671
232.394
Total a88•ts1•s8 curront Ilabllltjos
325.913
233, 775
Funds
Unrestrlcted funds
16
250,991
142,023
91,752
Restricted funds
17
74922
Tolal fund8 Carrled forward
18
325,913
233, 775
The directors have taken advantage of the sp@cial provislons of Part 15 of the Companies Act 2006 relatlng
to small companies In the preparation of the accounts.
29 AfL?[
Approved bythe board of trusteeson..........................................
and slgned on Its behalf
David Bates
(Chair of Trustees)
The notes on pages 17 to 28 form part of these flnancial ststements.
Company numb@r: 5227785
15

HUMANITARIAN AID RELIEF TRUST
Statement of Cash Flows
For the year ended 31 December 2024
Notes
2024
2023
Cash provlded by operatlng actlvltles
66,106
22,202
Cash Ilow8 from Inve8tlng a￿V￿leS
Interest recéived
3,595
(2,151)
2,230
Payments to acquire tsngible fixed a888t8
Cash Iu8ed Inl Inve8llng actfvitl08
2,230
Net ca8h Inflow
67,550
24,432
Cash and cash 8quival8nts at 1 January
223,263
198,831
Ca8h and cash equlvalonts at 31
December
290,813
223,263
Cash flow8 from oporntlng a¢tlvltl••
Net Incomel(lo••)
91138
6,644
Interest received shovm in investing
activities
Depreciation
Loss on s816 of Ilx8d a8S8t8
Decrea6el{increasel in stock
Decreasel(incre8se) in debtor8
IDecrease}lincrea$e in creditors
Cash provlded by operallng a¢tlvltl•8
{3,595
1,734
(2,230)
461
325
(100,031}
74,979
66,106
(69)
16,174
1,222
22,202
16

HUMANITARIAN AID RELIEF TRUST
Notes to the financial statements
For the year ended 31 December 2024
Accounting policlos
The principal accounting policies adopted, ludgernents and key sources of estimation uncertainty in the
preparation of the financial statements are as follows..
a) Basls olaccountlng
The financial ststements have been prepared under the Compani8s Act 20)6 and in accordance with
the Charrties Statement of Recommended Practice (Charities SORP {FRS 10211 and Financial
Reporting Standard 102 IFRS 102). The financial statements are drawn up on the historical cost basis
of accounting. The financial statements are prepared in pounds Sterling rounded to the nearest £1.
Humanitarian Aid Relief Trust meets the definition of a public benefit entity under FRS 102. 11 is
company limited by guarantee (No. 5227785) and a charity registered in England and Wales (No.
11073411. Its registèrèd office 8ddress is at Unit 1, Number One Bristol, Lewin6 Mead, Bristol, BS1
2NR.
The trustees have assessed the financial position of the charity ovèr a pèried of ￿81v6 months from
the date the financial stateménts are approvèd and consider there are no material uncertainties about
the charity's ability to continue as a going concern.
bj Income
Voluntary income, donations (including legaae8} and grant income are accounted for once the charity
has entitlement to the income, rt is probable the income will be received, and the amounl of incorne
receivable can be r81iably méasured. In the event Ihal a donation 18 subject lo conditions that r8quire
a level of performance by the ch8nty before it is enlilled to the funds. the income is deferred and not
recognised until either those conditions are fully met, or the fulfilment of those condilions is wholly
within the control of the charrty and it 18 probable that these conditions will be fvlfilled in the reporting
period. Wher8 material asset$ ar8 donated to the company for its use, these are capitalised at the
estim8t8d market value al the date of the gift and included under income. Assets given for distribution
by the chaflty are received 8s income when distributed and stated in the accounts at the directors,
estimated market value at the time of receipt.
Grant income is recognised on a receivable basis. Where grant income sp8cif18s use over a tlme
nod in which the expenditure of resources wll take pla￿. grants received in advance of costs
incurred are recogni8ed as d8ferr8d Income.
c) Expendlture
Expenditure is accrued as soon as a liability is considered probable. discounted to present value for
longer term liabilities.
Expenditure included in Raising Funds relates to amounts incurred in obtaining grants and other
donalions.
Chariteble expenditure includes those costs in fulfilling the charit8ble company's principal objects, as
outlined in the ReF)Ort of the Trustees.
Grants payable are payments made to third parties in the furtherance of the charrtable objects of the
charitable company. In the Ggse of an unconditional grant offer this is accrued once the recipient has
been notified of the grant award. The nolification gives the recipient a reasonable expectation that
they will receive the one-year or MU￿year grant. Grants awards that are subject to the recipient
fulfilling performancè conditions are only accrued when the recipient has been notified of the grant
and any remaining unfulfilled condition attaching to that grant is outside of the control of the charitable
company.
Provisions for grants are made when the intention to make a granl has been communicated to the
reupient but there is uncertainty as to the timing of the grant is outside the control of the Trust.
Allocation of expenditure
Certain expenditure is directly attributable to specifi'c activities and has been included in those cost
categories. Support and gov8rnance costs attributable to more than one activity are apportioned
across categories on the basis of an estimate ofthe proportion of time spent by staff on those activities.
17

HUMANITARIAN AID RELIEF TRUST
Notes to the financial statements
For the
ear ended 31 December 2024
continued
Accountlng pollcle8 (continued)
dj Tanglble flxéd assets and depre¢iatlon
Tangible fixed assets are included in the balance sheet atcost. Depreciation is provided on all tangibl8
fixed assets at rates calculatéd to write off the full cost or valuation less estimated residual value of
each asset ovèr its éstim8t&d useful life. The principal rates in use are..
Equipm8nt, fixtures and fittings- at rates betsveen 10 /0 and 330/0
e) Stock
Stock of books is Included at the lower of purchase cost and net realisable value with reference to
current prices.
fj DebtorJ
Grants receivable and other debtors are included at the settlement amount du8. Prepaym8nt8 are
valued at the amount prep8id.
gj Cash at bank and In hand
Cash at bank and in hand includes cash and short tsrm highly liquid investments with a Short maturity
of thr88 months or less from the date of opening of the deposit.
h) Credltors andpmvlslons
Cr8ditor8 and provisions are recognised where the charity ha8 a present obligation arising from a past
event that will probably result in the transfer of ftjnds to a third party and the amount due to settle the
obligation c2n be measured or estimated reliabty. Creditors and provisions are recognised at their
settlement amount.
l) Flnanclal In8truments
The charity onty has financial asséls and liabilities of a kind that qualify as basic finanrial instruments.
Basic financial instruments are inilialty recognised at transaction value and subsequendy measured
at their settl8m8nt value.
JJ Fornlgn currnncy transl8tlon
Transactions in foreign currencies are translated at the rate applicable at the date of the transaction.
Balancés denominated in foreign currencies are tr8n8lat8d at the year4nd rate, and any drff8ranc8$
arising are taken to the Statement of Financial Activities.
k) VAT
The charlty18 not regiSts￿d for VAT and accordingly expenditure include8 VAT where appropriate.
Funda¢¢ountlng
The funds held by the charity are either..
Unrestficled gener81 funds - these are funds which can be used In accordance wlth the
charitable objects at the discretion of th8 trust885.
Designated funds- these are funds set aside by the trustees QLrt of unrestriGtsd general funds
for specific future purposes or projects.
Restrictedfunds- th8s8 are funds that can only be used for particular restricted purposes within
the objects of the charity. Restrictions arise when specified by the donor or when funds are
raised for particular restricted purposes.
18

HUMANITARIAN AID RELIEF TRUST
Notes to the financial statements
For the vear ended 31 December 2024 (continued
1 Accounting pollcl8s (continued)
m) Pensions
The charity offers pen8ion beneffts to eligible employees through the NEST pension scheme. These
are defined contribution schemes. the assets of which are held separately from those of the charity.
Contributions are charged to the Statsment of Finanaal Ac*ivities on an accrual's basis.
Donatlons and Logacle8
Unrestrlcted
funds
Restrlcted
funds
2024
2023
Donatlons
Donations from individuals
Donations from major donors
Donations from churches
Donations from schools
Donations from corporates
153,715
46,632
7,920
216,171
6,717
369,886
53,349
7,920
280, 958
68, 758
8.522
3,250
46, 649
4,250
23,400
246.288
27,650
212,517
468,805
408, 135
Legacies
100,000
100,000
Totsl
312,517
246,288
558,805
408, 135
Charftable Actlvltle8
Unrnstrlcted
funds
Restrlct8d
fund8
2024
2023
Grant Applications
Other fundraising activitie8
Totsl
31,216
69,770
100,986
111,056
142,272
69,770
212,042
203,850
41,308
244,958
111,056
19

HUMANITARIAN AID RELIEF TRUST
Notes to the finanaal statements
For the
ear ended 31 December 2024
continued
Other Trading Activities
Unrestrlctod
funds
Restrlcted
funds
2024
2023
Book sales
Other merchandise
Total
40
168
40
40
168
Other Income
Unre8trl¢ted
funds
Restrlctod
lunds
2024
2023
Other income
150
Tot81
150
Inv88tment Incomo
Unre8trfct8d
fiinds
Restrlcted
funds
2024
2023
Interest recéivable from UK
b8nk accounts
3,595
3,595
2, 230
20

ofy o)
4X*
CQ m (D
10

r to tr--
O) ￿ O
I ZLL

HUMANITARIAN AID RELIEF TRUST
Notes to the financial statements
For the
ear ended 31 December 2024
continued
Grants Payable
2024
2023
Number
Grants payable
Aldpmgr8mmes
Bumia
NagorntrKarabakh
Nigeria
South Sudan
86,480
163,982
58,746
10,613
36,334
44,338
70,298
51,407
53,693
110,452
Sudan
Total grnnts awarded
356,155
330,188
2024
2023
Projects
Health & Hope {8urmal
Loi Tai Leng School (Burma)
SWAN Women'B Wellbeing Projects {Buma)
SWAN Educatlon Project8 IBurma}
Lady Cox Rehabilitation Centre {Amenia>
The Tekyan Centre IArmeni8)
Emergency Needs (Nigeria)
Roads to Hope (Nigeria)
Jos Christian Institute {Nigeri81
Diocese of Wau Emer9ency relief (South Sudan)
Diocese of Abyèi Emergency Relief {South Sudan)
Diocese of Abyei Agok School (South Sudan)
Marol Academy (South Sudan)
Emergency Relief (Sudan)
Blue Nile Emergency Relief (Sudan)
1,500
18,986
44,594
21,400
109,387
34,595
13,900
30,438
45,898
24,800
3,575
47,832
63,746
6,000
8,250
19,497
21,480
6,466
47,500
62,952
1,260
9,353
36,334
Total grants awarded
366,166
330,188
23

HUMANITARIAN AID RELIEF TRUST
Notes to the flnancial statements (continued)
for the
ear ended 31 December 2024
Staff Number8 and Co8t8
2024
2023
staff costs..
Wages 8nd salaries
Social security costs
Employer contributions to the dèfined contribution pension schemes
152,213
9,729
2,882
148.460
9,212
2,731
164.824
16Q,403
2024
Number
2023
Number
R8i$ing funds
Aid
Advo¢8cy
Support
Govemance
Th8r8 ￿re no employees with employee beneflls excluding employer pension costs above £60,000 {2023-.
none).
Key Management Per8onno1
The total employee benefits of the key management personnel of the charity as listed on page 1 were £85,368
(2023. £88,504).
10 Related party tran8aCtlon8
The key management personnel of the charity are consSdered to be related parties and the total employee
benéfits are set out in note 9 above. The trustees are not remunerated. During the year one trustee was
reimbursed for travel and sub8lStence expenses incurred during the charity's operations totallin9 £18212023..
£nill. Donations income of £1,50012023: £nil) was received from one trustee and his wife, during th8 ye8r.
There were no other related party Iransactions during the year.
24

HUMANITARIAN AID RELIEF TRUST
Notes to the flnancial statements (continued)
for the
ear ended 31 December 2024
11 Nèt (expondlture)Ilncom
This is slated after charging..
2024
2023
Depreciallon
Foreign exch8nges10$8es
Auditors, remuneration (including VAT)..
Audit
1,734
96
461
814
10,895
9,686
12 Taxatlon
The charlty 18 exempt from corporation tax on its ch8ritable activitie8.
13 Tangible Flxed A88et8
Equlpmenl,
flxtura8 &
flttlng8
Total
Cost
At 1 January 2023
Additions in the year
Disposals in the year
At 31 December 2023
4,347
2,151
{2.1581
4,342
4,347
2,151
12,156)
4,342
Depreclatlon
At 1 January 2023
Depreciation for the year
Depreciation on Disposal8
2,966
1,734
(1,6001
2,968
1.733
{1,600}
At 31 Decemb8r 2023
3,100
3,100
Net book value
At 31 December 2024
1,242
1,242
At 31 December 2023
1.381
1,381
25

HUMANITARIAN AID RELIEF TRUST
Notes to the flnancial statements (continued)
for the
ear ended 31 December 2024
14
Debtors
2024
2023
Prepayments
Gift aid rècovérable
Accrued Income
Other Debtors
2,122
14,328
108,250
2,106
8,909
4,285
9.868
3,713
126,806
26, 775
15
Crgdltors: amounts falllng due wlthln one year
2024
2023
Accruals
Other creditors
D8f8rred income
Trade creditors
Taxats'on and social 88curity
12,903
4,498
70,866
381
4,425
10,000
2.339
1,724
4,001
93,IM3
18,064
D&f8rr8d income arises on grants given for projects of longer than one year in
dur8tion based on the Stage of completion of the project..
Balance brought forward
Def&rred in year
Released in year
70,858
Balance carrled forward
70,856

HUMANITARIAN AID RELIEF TRUST
Notes to the flnanclal statements (continued)
for the
ear ended 31 December 2024
16
Unre8tricted Funds
2024
Ba18nce at i
January
Incom8
Exp6nditure
Transf8rs
Balance at 31
December
General fund
t42,023
417,138
{295.1871
112,9831
250,991
2023
B818nce 8t
1 January
Income
8alanc8 at 31
D8c&mber
Expendlture
Tr8nsfers
General fund
102, 862
306, 853
(267,692)
142,023
17
Ro8trfcted Fund8
2024
Ba18n¢e at
l January
Balance
at 31 Doc
Incom8
Expenditur8
Tr8nsf8rs
Bumia
N8goM￿K8rabakh
Nigeria
South Sud8n
Sudan
28,205
31,708
23,207
7,658
974
94.883
180.579
41,973
1,952
37,957
{90.1251
(179,439)
{64,2151
{17.0271
{36,3511
3,643
36,606
32,848
965
1,916
2,687
9,333
91,752
357,344
{387,157)
12,983
74,922
2023
Ba18nc8 at
l January
5818nce
et 31 Dec
Income
Exp8nditu
Transfers
Bunna
NagomfrKarab8kh
Nigeria
South Sudan
Sudan
Syria
12,997
44.334
42,798
21,542
2,598
59.600
108,325
31,873
40.017
108,879
(44,392)
(120,951)
(51,464)
(53,901)
(110,503)
{94}
(381,305)
28.205
31,708
23,207
7,658
974
124,269
348,788
91,752
27

HUMANITARIAN AID RELIEF TRUST
Notes to the financial statements
For the vear ended 31 December 2024 (continued)
18
Analy818 of not a88et8 between fund8
Unrestricled
Funds
Restricted
Funds
2024
Fund balances at 31 Dec8mber 2024
are represented by..
Tangible flxèd assèts
Currant assets
Current lia￿'11t1es
1,242
271,936
122,187)
1,242
417,714
193,043)
145.778
170,858)
250.911
74,922
325,913
Unr88trict8d
Funds
Restricted
Funds
2023
Fund balances at 31 December 2023
are represented by..
Tangiblg fixed assets
Current assets
Current liabilities
1,387
158, 706
{18,064)
1,381
250,458
(18,064)
91,752
142,023
91,752
233, 775
19
Op•ratlng Lo480 Cornmltm•nts
The totsl of futu￿ minimum lea8e payments is as follows..
2024
2023
Wthin ona year
2,858
2,858
Within 2-5 years
2,382
5,240
4240
8,098
The amount of non-cancellable operating lease payments recognised as an expense during the year was £2,838
(2023- £2,858).
28