2023-09-28-accounts - Humanitas

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Trustees'	report		t -B
Statement	ofTrustees'	responsibilities
Independent examiner's report
Statement	offinancial	activities
Statement	offinancial	position	to
Statement	ofcash flows
Notes to the financial		statements	12-23

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2023	2023	2023	2022	2022	2022
	Notes	6	6			6
Income from:
Donations and legacies	2	91,165	115,087	206,252	103,915	601,682	705,597
Investments	3	864		864	174		174
Total income		92,029	115,087	207,116	104,089	601,682	705,771
Expenditure on:
Raising funds	4	24,028	1,366	25,394	11,320	4,554	15,874
Charitable activities	5	32,759	178,437	211,196	21,225	636,364	657,589
Total expenditure		56,787	179,803	236,590	32,545	640,918	673,463
Net income/(expenditure)		35,242	(64,716)	(29,474)	71,544	(39,236)	32,308
Transfers between
funds	15	(26,516)	26,516
Net movement in
funds		8,726	(38,200)	(29,474)	71,544	(39,236)	32,308
Reconciliation offunds:
Fund balances at29
September 2022		73,409	43,939	117,348	1,865	83,175	85,040
Fund balances at 28
September 2023		82,135	5,739	87,874	73,409	43,939	117,348

			2023		2022
		Notes	f		f
Fixed assets
Property, plant and equipment						667
Investments		12				1
						668
Current assets
Trade and	other receivables	13	2,838		2,856
Cash at bank and in hand			88,831		117,957
			91,669		120,813
Current liabilities		14	3,796		4,133
Net current	assets			87,873		116,680
Total assets less current liabilities				87,874		117,348
The funds	ofthe Charity
Restricted	income funds	15		5,739		43,939
Unrestricted	funds	16		82,135		73,409
				87,874		117,348

					2023		2022
				Notes	8
Cash flows from operating			activities
Cash (absorbed by)/generated			from	20
operations						(29,990)		34,088
Investing	activities
Investment	income received				864		174
Net cash activities	generated from	investing				864		174
Net (decrease)/increase equivalents		in	cash and cash			(29,126)		34,262
Cash and	cash equivalents	at beginning		ofyear		117,957		83,695
Cash and	cash equivalents		at end ofyear			88,831		117,957

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2023	2023	2023	2022	2022	2022
			8		6		6	6
Marketing	and
Communications						888	886	1,774
Consultancy			20,084		20,084	6,290	180	6,470
Other fundraising		costs	3,944	1,366	5,310	4,142	3,488	7,630
			24,028	1,366	25,394	11,320	4,554	15,874

				Charitable	Charitable
				Expenditure	Expenditure
				2023	2022
				6	6
Direct costs
Staff costs				45,217	45,959
Depreciation	and impairment			667	668
Consultancy				46,355	65,275
Medical Equipment		and Medicines		56	1,382
Other - Activities				1,362
Computer Supplies		and Services		1,270	860
Miscellaneous				692	3,624
Office Supplies				638
Travel				6,137	5,532
Volunteer Expenses					117
Subscriptions				1,237	1,558
				103,631	124,975
Grant funding	ofactivities (see note		6)	102,724	528,544
Share ofsupport and governance			costs (see note 7)
Support				855	970
Governance				3,986	3,100
				211,196	657,589
Analysis by	fund
Unrestricted	funds			32,759	21,225
Restricted funds				178,437	636,364
				211,196	657,589

		Charitable	Charitable
		Expenditure	Expenditure
		2023	2022
		8
Grants to	institutions:
Humanitas	Ghana	40,203	20,113
Romanian	Relief (Safe Homes and Foster Care)	31,360	85,700
Romanian	Relief (Crisis/other)		1,800
Romanian	Relief (Ukraine)	15,461	385,000
Donated goods		15,700	35,931
		102,724	528,544
Support costs allocated to activities
		2023f	2022 6
Insurance		855	654
Office Supplies			316
Governance costs		3,986	3,100
		4,841	4,070
Analysed	between:
Charitable	Expenditure	4,841	4,070
		2023	2022
Governance costs comprise:		6	6
Accountancy		2,480	1,728
Legal and	professional	566	532
Independent Examination		940	840
		3,986	3,100

The average monthly number ofemployees during the year	was:
	2023	2022
	Number	Number
Charity Support and Administration
Employment costs	2023f	2022 E
Wages and salaries	45,000	45,000
Social secudty costs	217	959
	45,217	45,959

2023f	2022 6
45,217	45,959

11	Property, plant a	nd equipment
					Fixtures,
					fittings and
					equipment
	Cost
	At 29 September	2022			3,592
	At 28 September	2023			3,592
	Depreciation and impairment
	At 29September	2022			2,925
	Depreciation charged in the year				667
	At 28 September	2023			3,592
	Carrying amount
	At 28 September	2023			Nil
	At 28 September	2022			667
12	Fixed asset investments
					Other
					investments
	Cost or valuation
	At 29September	2022 &28 September 2023
	Carrying amount
	At 28 September	2023
	At 28 September	2022
				2023	2022
	Other investments	comprise:	Notes	5	5
	Investments in subsidiaries		19
13	Trade and other	receivables
				2023	2022
	Amounts falling	due within one year:			8
	Trade receivables			338	356
	Other receivables			2,500	2,500
				2,838	2,856

following are details ofune	xpended balances ofdo	nations and gra	nts held on trust	for specific pu	rposes:
	At 29	Incoming	Resources	Transfers	At 28
	September	resources	expended		September
	2022				2023
	6				6
Ukraine	32,640	1,330	(28,476)		5,494
Safe Homes	5,443	35,385	(46,839)	6,011
Ghana	5,416	78,209	(104,130)	20,505
Crisis Appeal	163				163
Advocacy	277	163	(358)		82
	43,939	115,087	(179,803)	26,516	5.739
Previous year:	At 29 September	Incoming resources	Resources expended	Transfers	At 28 September
	2021				2022
	8
Ukraine		489,876	(474,272)	17,036	32,640
Safe Homes	63,970	39,551	(98,078)		5,443
Ghana	1,625	70,033	(66,624)	382	5,416
Refugee Project	17,036			(17,036)
Crisis Appeal	162	864	(863)		163
Bambuu Project	382			(382)
Advocacy		1,358	(1,081)		277
	83,175	601,682	(640,918)		43,939

Analysis of net assets between funds
		Unrestricted	Restricted	Total
		funds	funds
		2023	2023	2023
		8		8
Fund balances at 28September 2023 are represented	by:
Investments		1		1
Current assets/(liabilities)		82,134	5,739	87,873
		82,135	5,739	87,874

			Unrestricted	Restricted	Total
			funds	funds
			2022	2022	2022
Fund balances at 28 September 2022 are represented		by:
Property,	plant and equipment		867		667
Investments			1		1
Current	assets/(liabilities)		72,741	43,939	116,680
			73,409	43,939	117,348

	Details ofthe Charity's	subsidiaries at 28	S	eptember 2023 are as follows	eptember 2023 are as follows	:
	Name of undertaking	Registered		Nature ofbusiness		Class of	% Held
		office				shares held	Direct	Indirect
	Humanitas Boutique Ltd England			Business		Ordinary	100.00
20	Cash generated from	operations				2023		2022
							8	2
	(Deficit)/surpus for the	year				(29,474)		32,308
	Adjustments for:
	Investment income recognised in statement			offinancial	activities		(864)	(174)
	Depreciation and impairment ofproperty,		plant and equipment				667	668
	Movements in working	capital:
	Decrease in trade and	other receivables					18	1,311
	(Decrease) in trade and other payables						(337)	(25)
	Cash (absorbed by)/generated from operations					(29,990)		34,088
21	Analysis ofchanges	in net funds