Charlty registration number 1114639
Company registratlon number 05761174 (England and Walés)
HUMANITAS CHARITY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 SEPTEMBER 2024
Caladine
Chartered Certified Accountants

HUMANITAS CHARITY
LEGAL AND ADMINISTRATIVE INFORMATION
Tr￿tee8
Swade
R Mom8nl
Ecox
S•crntary
S Wade
Charlty number
1114639
Company number
05781174
Prlnclpal addr•••
318u¢kl8rsbury
Hltchin
Hertfordshlre
SG51BG
Rtglstored offlce
318ucklersbury
Hitchin
Hertfordshire
SG51BG
Indèpendent ex•mlner
John Caladine FCCA CTA FCIE
Caladine Limited
Chantry House
22 Upperton Road
Eastboume
East Sussex
BN21 1 BF
Bank•rg
CAF Bank Llmlted
25 Klngs Hlll Avenue
Kings Hlll
West Malling
Kent
ME19 4JQ
Soll¢ltors
Mayo Wynne Baxter
3 Bell Lane
Lewes
East Sussex
BN7 1JU

HUMANITAS CHARITY
CONTENTS
Page
Trustees, report
ststement of Trustees, responslbllities
Independent examine￿8 report
ststement of financlal aotivltles
ststement of finandal posltlon
Statsment of cash flows
10
Notes to the financlal slatements

HUMANITAS CHARITY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 28 SEPTEMBER 2024
MESSAGE FROM OUR CO-FOUNDER AND CHIEF EXECUTIVE
There have been many highligh15 over the past year, but the stsndout for me has been the extension of the
orphanage near our school in Ghana. As I write, the interior of the orphanage is being completed and Ihe Ilves of
125 orphaned children are sel to change beyond comprehension. Over the coming months these children will move
from dark, cramped, dlrty rooms wlth broken beds to a brand-new home that allows them to live in comfort and with
dignity. Witnessing the transformalion of the space first hand has been an absolute joy 9nd knowing the difference
that It will make to the lives of the children who have suffered so muth in their short lives is truly humbling.
This year has seen a number of changes to the way that we operate. In a concerted effort to maximlse our reach
and impact we have partnered with Wodd Extreme Medicine Fund (WEMFI to advance our collective efforts to offer
medical assistance and medical training to people affected by war and natural disaster. By joining forces, we are
reducing the amount of time and money spent on administratlon and compliance and are able to focus on the
people and places that urgently need our help. At present our efforts are focused on raising funds for medlcal
assistance In Ukraine, but we aim to expand this work to other countries as the partnershlp develops. This Is a
model that we are seeking to replicate In future to enable more like-mlnded groups to undertake and expand their
charitable actlvities under the auspices of Humanitas, relieving them of the burden of establishlng their own
charltable organisations. With thls in mlnd we have made some changes lo our registration with the Charity
Commlssion to allow us to broaden the scopè and reach of ourfuture work.
In furtherance of our mission to Streamllne our back office, we have taken the decision to move all donatlons Into
our general fund to contribute to all of the projects that we run. Comfflunlcation wa5 sent out to our donors Infomiing
them of the planned change and In September we closed the restricted funds for regular donations. By doing thls
we wlll save tlrne and resources managing one fund instead of rnany, and our supporters will continue to hear about
the progress of all of the projects that we run.
Before I close, I would like to express my sincere gralltude to 811 of the individuals, companies, and trusts who have
enabled us to positively Impact the Ilves of so many ihis year. With your continued backing, and the hard work and
passion shown by the Humanilas staff her8 In the UK and overseas, l am ¢onfidenl that we Can positively change
more lives together in the year ahead.
Sarah Wade
CEO and Founder
The Trustees present thelr report and financlal slatements for the year ended 28 September 2024.
LEGALAND AOMINISTRATIVE INFORMATION
The financial statements have been prepared In accordance with the accounting policies set out in note 1 to the
financial statements and comply with the Charity's Memorandum and Articles of Association, the Companies Act
2006 and "AccountiTrg and Reporting by Charilies.. Statement of Recommended Practlce appllc8ble to charities
preparing their accounts in accordance with the Financlal Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102) {effectlve 1 January 2019)"
Publlc beneflt
The Trustees have paid due regard to guidance issued by the Charity Commission in decidlng whal activities the
Charity should undertake.
Objectlves and actlvitles
MISSION STATEMENT
We exist to empower disadvantaged communities around the world. to improve the quality of their lives and enable
greater opportunity for social, economic and environmental advancement.

HUMANITAS CHARITY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED>
FOR THE YEAR ENDED 28 SEPTEMBER 2024
OBJECTIVES
To promote and advance charitable giving forthe benefft of communities and countries around the worfd.
We are dedicated to making a langible impact where il is needed the most. Led by a team of humanitarian expert5
we focus on direct engagement with communities in need, ensuring that every donation goes towards making a
meanlngful difference on the ground.
We're all about impact over Imp￿SSIOnS and we are passionate about enabllng grassroots org8nisatlons and
community groups to focus their time and effort on supporting the people they wish to help, and not on charlty
administration. As well as our own projects, we offer hard-working, like-minded groups the ability to operate under
the auspices ofthe charity so that we can maximise the number of people that we help.
HOW WE DO IT
We run projects around the world and collaborate with like-minded organisattons to address the presslng needs in
the countries where we operate.
We work alongside deprived. rural communllles around the worfd to ensure that chlldr8n and young people have a
home, h881thcare and an educallon.
Our medlcal profe8slonals and volunteers offer Ilf88aving treatrnent and medical Irainlng In regions thal are affected
by war or natural dlsaster.
We are committed to ensurlng that our projects are not contributing to the degradation of our planet and seek to find
environmentally frlendly and sustainable solutions to the Issues that we are trying to address.
Achlevements and perfornianco
THE IMPACT OF OUR WORK IN 2023.24
Caring lor orphaned and abandoned chlldr•n In Romanla
Our schools in Ghana are thriving, and our lunlor high 1$ now at full capaclty, educating 285 students includlng
chlldren from the local orphanage. Our partners at Book Ald International have committed to providing 1,000
addltional books for use in our library and at the orphanage which will be B huge boost for the chlldren who will be
able to read at home and al night before they go lo bed. Thanks to Ihe Maiden Factor Foundation we have also
been able to buy science sets to improve teaching and learning in this sublect. The sets can be used multiple times
by pupils and will be of huge benefit to our current cohort a5 well as those who wlll study with us in future. We hope
to ignite a passion for science through the activities and experiments that our pupils will be able to carry out using
the kits.
Thls year we welcomed our first physically disabled child into our school. There is still considerable stigma attached
to people with disabilities in the Tural regions of Ghana, and most are not accepted into mainstream schools. For
rnany there is very little prospect of living 8 fulfilling and stimulating life and they live on the fringes of society.
Naomi was bom paralysed from the waist down and has spent her life shuffling around on the ground or being
carried on her mother's back. This was painful for her, so she was mostly CDnfined to sitting on her own oulside her
home. We felt compelled to do something lo help and. thanks to a generous dDnor, she now has her very own
theelchair and is able to travel around the village and get to our school. She is having private lessons twice a week
so that she can catch up with the other children her age, and it is a huge understaternent to say that Naomi's life
has thanged for the better. She now has a quality of lrfe and opportunities that her family never thought possible
and has been accepted into the school communty.

HUMANITAS CHARITY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 SEPTEMBER 2024
A huge achievement this year has been the build of an all-weather sports pitch at our high school in Ayensuako.
Now over 100 children are enthusiastlcalty making use of the sports pitch every day, and are being taught to play
volleyball, football, tennis and handball. The ground has already hosted Iwo sports camps where we have brought
sports teachers from the capital lo run intensive training sessions. These camps will continue to take place three
tITnes a year to improve the standard of play. The children have shown such drive and enthusiasm to learn, and we
are extremely proud to report that eleven of our pupils have eamed places in the county football team, which has
never happened before. The ground Is also being used to host tournaments and matches and the standard of play
is increasing all the time, with some Children showing potentlal for being awarded university sports scholarships in
future.
Our IT room is being used daily by up to Iwenty pupils at 8 time and our pupils, most of whom had never used a
computer before, are being taught how to use programmes and systems by a specialist IT teacher. The sewing
skills centre houses 15 sewing machines, a knitts'ng machine, and an industrial sewing machine. The centre 15 used
every week by over 50 secondary school age children who are trained to make their own school unifomis and
clothing. and 35 women who live in the village. The centre offers the women the opportunlty lo make use of the
space after they have completed their course, and some have started their own businesses.
Thls year we Invlt8d specialist8 from th8 French Agrlculture Instltute to vlslt our school tsrm and the farms In the
area to Improve local knowledge on how to dlversify thts Crops that are grown, and to Inlroduce the community to
organic farmlng methods whl¢h reduce the need for chemicals. We are also Involved wlth a larger agri¢ulture group
In Ghana who are educaling rural farmers on the dangers of GMO crops. Rural farmers in Ghana are al risk of
exploltation by mulllnational GMO suppliers and we cannot slt by and watch this happen.
Our pupils help to grow maize and corn on land next to the schools whlch Is harvested and used to make their
school dinners. This farmlng initiative has been a huge success wlth more productlve use of the land, a greater
dlversification of crops and less money spent on ir)gredlents to make the school dinners. Last year we opened our
8chool kitchen to enable us to offer school dinners to our pupils, most of whorn were coming to school exireme
hungry and were unable to concentrate in class. We continue to employ local people lo work In the kitchen and our
pupils continue to benefit from eating a warm, nourishlng meal every day,
In Romanla we continue to SUPPOrt the foster families that are carlng for the children and young people that were
Ilving In our Safe Homes. Some of the young people are attending malnstream school and college and have the
potentlal to work and live Independently in future, somethlng that would not have been posslble without our
Intervention,
Looklng ahead
We are fvlly committed to supportlng the communitles and regions that we have worked alongslde for many years,
as well as opening up opportunities to help other communities and regions through new partnerships 8nd
collaborations.
Our school farming prolect is one Ih8t we are seeklng to repllcate in the Ioc81 community. Many families exlsl on one
meal of fermented cassava each day, which has very little nutritional value. Children are malnourished and as a
result are prone to contracting illnesses and diseases such as dysenlery and malaria. Llke many essentlal
commodlties, food prices In Ghana are continualty fluctuating and it is extremely dlfficult for families to budget for
food. There Is a desperate need for these families to earn a living that enables them to live beyond the level of
suniival, but they do not have the means to buy land orfarming equipment.
We have acquired seven acres of famland in the local area, and with additional fvnding we plan to divide the land
into 49 separate plots. There are many widows living in the village with children and thelr need is greatest which is
why they will be given first refusal. The iemaining plots will enable the expansion of our exisling school famiing
programme, reducing the annual spend on ingredients for school dinners. Each family will be responsible for
planting and cultivating Ihelr land and they wlll sign an agreement with Humanita5 to ensure that each plot is well
utilised.

HUMANITAS CHARITY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 SEPTEMBER 2024
The famiers will also be given basic lools, fencing and Seeds as well as infomation on crop diversificatlon and
successful farming methods to equip them with the knowledge to rnaximise thelr crop yields. We will also encourage
a cooperative style way of working so that farmers can swop crops so that everyone has a variety of foods lo
consume.
The impact of this project is far-reaching and multi-faceted, providlng members of the communty with a means to
eam money, to feed thelr families with nutritional and diverse foods and for our school children to learn new farming
techniques and contribute to the running of the school kitchen. The farrners could potentially set up their own stalls
in the community to sell their produce, glvlng people the opportunity to buy a variety of produce in the village rather
than travelling fvrther afield.
We are looking forward to working along8lde World Extrerne Medicine Fund to Strengthen our efforts to support
people in Ukraine and around the wodd. We are keen to use this partn8rship model in future, to h05t other Ilke-
minded grass roots organisation8 and expand our re8ch and impact for the greater good.
Flnanclal rnvlew
Our work has a strong appeal to indivldual and Trust funders who are committed lo seeing the direct impacl of their
giving and the positive changes they can make to Indivldual lives. As an ambitious, grassroots charty we have an
unshakable sense of responslbility for the fijnds that we secure and an obligatlon to ensure that any donation$
made lo the charity are us8d to benefit as many beneficiaries as posslbl8.
During the year ended 28 September 2024 we recelvèd a totsl of £171,392 In grants and donatlons (including
associated gift ald). Of these £103,754 were for specified restricled funds enabllng us to dlsburse some £67k in aid
a8 detsiled In note 6.
Overall, there was a deficit on the General Fund for the year after transfers of £43,530 12023.. 5urplu8 £8,726)
leaving a balance carried forward at 28 September 2024 of £38,605. Fund balances of £nil are carried forniard at 28
September 2024 on restricted funds.
R8senies policy
It is the pollcy of the Charlty thal unrestricted funds which have not been designated for a specific use should be
malntained at a level equivalent to three months expendlture.
Major risks
The Trustees have assessed the major rfsks to which the Charlty Is exposed, and are satisfied that Systems are in
place to mlligate exposure to the major risks.
Structure, governance and management
The Charity is a company limited by guarantee and is registered wlth the Charity Commission {Charity number
1114639}.
The Charity is managed by a Board of Trustees with a breadth of skills and experlence. The Trustees, who are also
the directors for the purpose of company law, and who served during the year were..
S Wade
R Momenl
Ecox
Recruitment and appointment of truste8S
All of whom are eligible for re-election and will be proposed for re-electlon at the next Annual General Meeting.
None of the Trustee5 has any beneficial interest in the company. All of the Truslees are member5 of Ihe company
and guarantee to contribute £10 in the evenl of a winding up.

HUMANITAS CHARITY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 SEPTEMBER 2024
Organis8tional structur8
The Trustees agree that the CEO 15 given the authorfty to represent the Charity on it5 behalf on all matters of day to
day management.
Our operational and fundraising activities are managed from the Hitchin office., thls is also the base from which we
raise awareness of our cause. Our programm8s are directly managed on the ground by our senior management
team under the leadership of our Chlef Executive who is accountable to the Board of Trustees.
We employ professional staff In Ghana and Romania to help deliver our prolects on thé ground.
The Trustees would Ilk8 to thank the staff of Humanrtas for thelr commitmenl, dedication and hard work, vthlch has
enabled us to operate effectively, efficiently and with care and respect for all our beneficiarles and partners.
More infomiation about the charlty can be found at www.humanitascharity.org
The Trustees, report was approved ty the Board of Trustees.
S Wade
Tru8te•
Date: ..
6th December 2024

HUMANITAS CHARITY
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 28 SEPTEMBER 2024
The Trustees, vtho are also the dlrectors of Humanltas Charity for the purpose of cornpany law, are responsible for
preparlng the Trustees, Report and the flnancial statements In accordance with applicable law and Uniled Kingdom
Accounting Standards {United Kingdom Generally Accepted Accountlng Practice).
Company Law require5 the Trustees to prepare financial statements for each financial year whlch give a true and
fair view of the state of affairs of the Charity and of the incoming resources and appllcalion of resources, including
the Incorne and expendlture, of the charitable company for that year.
In preparlng these flnanclal statements, the Trustees are requlred to:
select suitable accountlng policles and then appty them conslstently,,
- observe the methods and prln¢lples In the Charltles SORP;
make Judgement8 and estlmates that are reasonable and pwdent.,
slate whether appllcable UK Accountlng Standards have been followed, subject lo any materlal departures
dlsdosed and explalned in the financial statements. and
prepare the financial statements on the going concem basls unless It Is Inappropriate to presume that the ChaTIty
will contlnue in operation.
The Trustees are responsible for keeplng adequate accounting records that disclose with reasonable accuracy at
any tiffle the financlal position of the Charity 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 Charity and hence for taklng
reasonable steps for the preventlon and detedion of fraud and other Irregularitles.

HUMANITAS CHARITY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HUMANITAS CHARITY
I report to the Trustees on my examlnatlon of the financial ststements of Humanltss Charity (the Charity) for the
year ended 28 September 2024.
Responslbllltles and basls of report
As the Trustees of the Charity land 8150 its dlrectors for the purposes of company lawl you are responsible for the
preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006
Act}.
Having satisfied myself that the financlal statements of the Charity are not required to be audited under Part 16 of
the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Chanty's
financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my
examination I have followed all the applicable directlons given by the Charlty Commlssion under 5ectlon 14515)(b) of
the 2011 Aci.
Independent examlnar's Statement
I have completed my examlnation. I confirm that no matters have come to my attention in connecllon with the
examination giving me cause to belleve that In any material respect..
8ccountlng records were not kept in respect of the Charity as required by sectlon 386 of the 2006 Act. or
the financial statements do not aG¢ord with those records., or
the financial statements do not comply wlth the accounting requirements of section 398 of the 2006 Act other
than any requirement that the accounts give a true and fair vlew which Is not a matter consldered a5 part of an
Independent examinatlon., or
the financlal statements have not been prepared In accordance with th8 methods an(1 principles of the
statement of Recommended Practlce for accounting and reporting by charftles applicable to charities
preparlng their accounts in accordance wlth the Financial Reporting Standard appllcable in the UK and
Republic of Ireland IFRS 102).
I have no concems and have come across no other matters In connection with the examination to whlch attention
should be drawn in th[8 report in order to enable a proper understsndlng of the finarjclal slat8ment5 to be reached.
John Caladine FCCA CTA FCIE
Caladine Ltd
Chartered Certlfled Accountants
Caladlne Limited
Chantry House
22 Upperton Road
Eastboume
East Sussex
BN21 1BF
Dated=
611212024

HUMANITAS CHARITY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 28 SEPTEMBER 2024
Unrestrlcted Restrlcted
funds
funds
2024
2024
Total Unrestrlctsd Regtrlcted
fund¥
fundg
2023
2023
Total
2024
2023
Notes
Income from:
Donatlons and legacies
Investments
67,638
1,143
103,754
171.392
1,143
91,165
115,087
206,252
864
Total Income
68,781
103,754
172,535
92,029
115,087
207,116
Expendlture on".
Raising funds
Charitable activities
13,110
126,119
1,132
81,443
14,242
207,562
24,028
32,759
1,366
178,437
25,394
211,196
Total expendltur•
139,229
82,575
221,804
56,787
179,803
236.590
Net Incomel{expendlture)
(70,448)
21,179
(49,2691
35,242
164,718)
(29,474)
Transfers between
funds
26,918
(26.918)
128,516)
26,516
Net movement In
fund8
(43,530)
{5,739)
{49,269)
8,728
138,200)
129,474)
R•conclllatlon of fund•'.
Fund balances at 29
September 2023
82,135
5,739
87,874
73,409
43,939
117,348
Fund balances at 28
S•ptember 2024
38,605
38,605
82,135
5,739
87,874
The statement of financial activities Includes all galns and losses recognised in Ihe year. All income and expenditure
derive from contlnuing activlties.

HUMANITAS CHARITY
STATEMENT OF FINANCIAL POSITION
AS AT 28 SEPTEMBER 2024
2024
2023
Note5
Flxed assets
Property, plant and equipmenl
Investments
12
13
Current assets
Trade and other receivables
Cash at bank and In hand
14
340
44,114
2,838
88,831
44,454
(5,850)
91,669
(3,796)
Current Ilabllltie8
15
Net curr•nt assets
38,604
87.873
Total ••••ts le88 current Il•bllltl•8
38,605
87,874
The funds of the Charlty
Restricted Income funds
Unrestricted funds
16
17
5,739
82,135
38,605
38,605
87,874
The company Is entitled to the exemption from the audlt requirement contalned In section 477 of the Companles Act
2006, for the year ended 28 September 2024.
The directors acknowledge their responsibilities for comptylng with the requlrèments of the Companies Act 2008
wlth respect to accountlng records and the preparatlon of finan¢l81 statements.
The members have not requlred the company to obtain an audit of Its financl81 Statements for the year In question In
accordanoe wlth section 476.
These flnancial statements have been prepared in accordance with the provislons applicable to companies subject
to the small companies regime.
6th December 2024
The financlal statements were approved by the Trustees on ...............-..
S Wade
Trustee
Company registratlon number 05761174 (England and Wales)

HUMANITAS CHARITY
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 28 SEPTEMBER 2024
2024
2023
Notes
Cash flows from operating actlvltles
Cash absorbed by operations
21
(45,860)
(29.990)
Investing activltlos
Investment income received
1,143
N•t cash generated from Investlng
actlvltles
1,143
Net docrease In ¢•sh and ca9h equlvalents
{44,7171
(29.126)
Ca8h and cash equlv8lents at beglnnlng of year
88,831
117,957
Cash •nd cash oqulvalent8 •t •nd olyear
44,114
88,831
10-

HUMANITAS CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 SEPTEMBER 2024
Accountlng policies
Company Inforniatlon
Humanitss Charity is a private company limited by guarantee incorporated in England and Wales. The
registered office is 31 Bucklersbury, Hltchin. Hertfordshire, SG5 18G.
1.1 Accountlng conventlon
The financial stalements have been prepared in accordance with the Charlty's Memor8ndum of Assodatlon,
the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financlal Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 20191" The Chartty is a Public
Benefit Entity as defined by FRS 102.
The financial statements are prepared In sterling, which is the functional Gurrency of the Charity. Monetsry
amounts in these financlal stalemenls are rounded to the nearest £.
The financial statements have been prepared under the hlstorlcal cost conventlon. The principal accounting
poIiGle5 adopted are set out below.
1.2 Golng concern
At the tlme of approving the financial statements, the Trustees have a reasonable expectatlon that the Charlty
has adequate resources to contlnue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the golng concern basis of accounting in preparing the financial st8ternents.
1.3 Charltable fund8
Unrestricted funds are available for use at the discretlon of the Trustees in furtherance of their charliable
objectlves unless the funds have been designated for other purposes.
The Charlty operates a general fund which encompasses the core work.
The charity sets aslde monles given generally for Its partner charlty Romanlan Rellef, which It has declded to
use lor children being looked after by Romanlan Relief In their Safe Home5 Project and therapy cenlres.
Monies are also glven to fund an operatlonal educational project in Ghana,
Restricted funds are used for the specfflc purposes as laid down by the donor, Expenditure which meets this
criteri8 is charged to the fund together with a fair allocatlon of management and support costs.
The following restricted funds are in operation=
Ukralne
This fund was created in 2021-22 lo alleviate suffering caused by the war in Ukraine. Most of the funds raised
are being distributed through partner charty Romania Relief.
Safe Hornes
Providing safe homes for orphaned and abandoned children with disabilities and special needs, which the
charity glves grants for.
Ghana
This is a project called Education Matters, relatlng to a school and a library for children in a remote village in
Ghana.
Crisis Appfral
Crisis appeal is a fund for the Coronavirus impact on the children we work wilh in Romania and Ghana. The
funds are distributed between the projects in Ghana and Rornanla.
11

HUMANITAS CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 SEPTEMBER 2024
Accountlng pollcles IContlnu•d)
Advocacy
A project of rising awareness of our cause by promoting the Idea of 'knre are all human here" through small
events and sale of t-shirts and canvas bags.
During the year the decision was made to transfer all Restricted funds to Unrestricted fund8 to streamline the
back office administration and to gather all donations in the general fund to contribute to all projects supported
by the charity.
1.4 Income
Income is recognised when the ChaTIty is legally entltled to It after any perfomiance condillons have been
met, the amounts can be measured reliably, and it Is probable Ihat Income will be received.
Cash donations are recognlsed on receipt. Other donations are recognised once the Charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donatlons received under Gift Aid OT deeds of covenant is recogni5ed at the time of the donation.
Legacles are recognlsed on recelpt or otherwise If the Charity has been notified of an Impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy Is treated as
contingent asset.
Donated goods and seNlces are recognised as income when the charity has control over the item, any
conditions associated with the donated item have been Met, the receipt of economlc beneflt from the use by
the charity of the item is probable and that economlc benefit can be measured reliably.
1.5 Expendlturo
Expenditure Is recognlsed once there is a legal or constructlva obllgation to transfer economlc benefit to a
third paty, it is probable that a transfer of economic benefits will be requlred in settlement, and the amount of
the obllgatlon can be measured reliably.
Expendlture is classlfied by activity. The costs of each actlvity are made up of the total of direct Costs and
sh8red costs. including support costs involved in undertaking each activity. Direcl costs attributable to a single
activlty are allocated directly lo that activity. Shared costs whith contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff cost5 are allocated on the basis of tirne spent, and
depreciation charges are allocated on the portion of the asset's use.
Resources expended are recognised in the perlod in which they are incurred and allocated tD the particular
cost centre to which they relate. Resources Include Irrecoverable VAT.
Charitable actlvltles expenditure comprises those costs inCu￿ed by the Charity in the delivery of its activities
and seTvlces for its beneficiarles.
Govemance represents the strategic and legal costs of the Charity.
1.6 Property, plant and equlpment
Propety and equipment are initially measured at cost and subsequently rneasured at cost or valuation, net of
depreciation and any impairment10sses.
Deprecialion Is recognlsed so as to Write off the cost or valuation of 855ets less their residual values over their
useful lives on the following basis..
Fixtures, fittings and equipment
25 % on a straight line basis (fully depreciated)
12-

HUMANITAS CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 SEPTEMBER 2024
Accountlng pollcles (Continued)
The galn or10ss arlslng on the disposal of an a55et is detemiined a5 the difference betr￿een the sale proceeds
and the carrying value of the asset, and is recognised in Ihe statement of financial activities.
Fixtures, fittings and equipment costing less than £500 are not capitalised.
1.7 Non4urrent Investments
Flxed asset investments are Initl81ty measured at transactlon price excluding transaction costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognlsed in net
incomel(expendlturel for the year. Transaction costs are expensed a5 incurred.
A subsidiary is an entity controlled by the Charity. Control is the power to govern the financial and operating
policies of the entity so as to obtain benefits from its activities.
1.8 Ca8h and ¢a•h •qulvalents
Cash and cash equivalents Include cash In hand, deposits held at call with banks, other short-term liquld
Inveslmenls wlth orlglnal maturltles of th￿e months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilitles.
1.9 Flnancial Instruments
The Charity has elected to apply the provlslons of Section 11 'Baslc Financi81 Instrumenls, of FRS 102 to all of
its financial instruments.
Financial instruments are recognised In the Charity's balance sheet when the Charity becomes party to the
contractual provSsions of the instrumenl.
Financial assets and liabilities are offset, with the net amounts presented In the financlal statements, when
there is a legally enforceable right lo sel off the recognlsed amounts and there is an intenllon lo settle on a net
basls or to realise the asset and settle the Ilablllty slmultaneously.
Baslc flnancial •ssets
Basic financial assets, which Include trade and other receivables and cash and bank balances, 8re Snitially
measured at transactlon price including Iransaction costs and are subsequently carried at amortised cost
uslng the effective interest method unless the arrangement wn5titutes a flnancing transaction, where the
transaction is measured at the present value of the future receipts discounted at a market rate of Interest.
Financial assets classified as recelvable withln one year are not amortised.
Baslc financial liabilitles
Basic financial liabilitles, including trade and other payables and bank loans are Initially recognised at
transaction prlce unless the arrangement constitutes a financing transaction, where the debl instrument is
measured at the present value ol the future payments discounted at a rnarket rate of interest. Flnancial
liabilities classified as payable within one year are not amortised.
Debt Instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or Se￿iceS that have been acquired in Ihe ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, Ihey are presented as non-current liabllities. Trade payables are recognised initially at
transaction price and 5ub5equently measured al amortised cost using the effective interest method.
Dérecognition of flnancial liabilitles
Financial liabilities are derecognised vthen the Charity's contractual obligations expire or are discharged or
cancelled.
13-

HUMANITAS CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 SEPTEMBER 2024
Accounting policles IContlnu8d>
1.10 Employe• beneflts
The Gost of any unused holiday entltlement is recognised in the period In which the employee's Services are
received.
Temiinatlon benefits are recognised immediately as an expense when the Charity is dernonstrably committed
to temiinate the employment of an employee or to provlde temiination benefits.
Donatlon8 and grants
Unre8trlctod Restricted
fund8
fund•
Total Unrestricted
funds
Restrlcted
funds
Total
2024
2024
2024
2023
2023
2023
Donations and glfts
Grants
Donated good8 and
servlces
47,850
1,000
59,689
43,988
107,539
44,988
58,803
31,964
73,887
25,500
130,690
57,464
18,788
77
18.885
2,398
15,700
18,098
67,838
103,754
171,392
91,165
115,087
206,252
Income from Inv••tment8
Unre8trl¢ted Unrmtrlthd
fund8
fund8
2024
2023
Interest recelvable
1,143
864
Ral•lng funds
Unrestrlcted Re8trlcted
funds
funds
Total Unrestricted
fijnds
Restrlcted
funds
Total
2024
2024
2024
2023
2023
2023
Fundraisin
Consultancy
other fundraising costs
nd ublicl
11,740
1,370
11.740
2,502
20,084
3.944
20,084
5,310
1,132
1,366
13,110
1,132
14,242
24,028
1,366
25,394
14-

HUMANITAS CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 SEPTEMBER 2024
Expenditure on charltable activities
Charltable
Expgndlture
Charilable
Expendlture
2024
2023
Dlrect costs
Staff costs
Depreciation and Impaimient
Rent
Consultancy
Medical equipment and medicine5
other- actlvities
Computer supplles and services
Mi5cpllaneous
Office supplies
Travel and accomodallon
Subscdptlons
45,000
45,217
667
17,550
33,853
1,097
2,938
1,114
649
770
9,608
1,449
46.355
1,362
1,270
692
638
6,137
1,237
114,026
103.e31
Grant fundlng of activitles (see note 6)
67,429
102,724
Share of support and governance costs (see nots 7)
Support
Govemance
705
25,402
855
3,986
207,562
211,196
Analysls by fund
Unrestrlcted funds
Restricted funds
126,119
81,443
32,759
178,437
207,562
211,196
15-

HUMANITAS CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 SEPTEMBER 2024
Grants payablo
Charltable
Expenditure
2024
Charltable
Expenditure
2023
Grants to inslitutlons..
Humanitas Ghana
Romanlan Relief (Safe Homes and Foster Care)
Romanian Relief Icrlslslother)
Romanian Relief (Ukrainel
Donated goods
54,201
40,203
31,360
335
15.461
15.700
10,037
84,573
102,724
Grants to Indlvlduals
2.856
87,429
102,724
Support co8t8 allocated to actlvSt1•8
2024
2023
Insurance
Govemance Costs
705
25,402
855
3,986
26,107
4,841
Charitable Expenditure
26,107
4,841
2024
2023
Governance costs comprlse:
Accountancy
Legal and professional
Independent Examinatlon
Consultancy
Bank Charges
2,240
2,480
566
940
22,113
109
25,402
3,988
The Independent Examination fee included with Govemance costs is £940 (2023.. £940).
16-

HUMANITAS CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 SEPTEMBER 2024
Net movement In funds
2024
2023
The net movement in fund5 IS stated after chargingl(crediting)'.
Depreciation of owned propety, plant and equipment
Tru6tee•
Trustee Sarah Wade received Temunèratlon of £45,000 (2023'.£45,000) during the year and reimbursed
expenses of £NII (2022.. £500).
Trustee Ramlz Momeni received consultancy fees of £Nil (2022:£9,0001.
Donatlons from Trustees and related partles during the year amounted to £1,350 (2022.. £1.730).
10 Employee8
The average monlhly number of employees during the year was..
2024
Number
2023
Number
Charlty Support and AdministratSon
Employfflent C08ts
2024
2023
Wages and salarles
Sodal security costs
45,000
45,000
217
45,000
45,217
There wère no employees whose annual r8muneration was mor8 than £60,000.
Remuneratlon of key m4nag¢m•nt porsonnel
2024
2023
Aggregate compensation
45,Ix)o
45,217
11 Taxallon
The charity is exempt from tsxation on its activities because all its income is applled for charilable purposes.
17-

HUMANITAS CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 SEPTEMBER 2024
12 Property. plant and •qulpment
Flxiures.
ffttings and
•qulpm•nt
Cost
At 29 S8Ptember 2023
3,592
At 28 September 2024
3,592
Depraclatlon and Impalmient
At 29 September 2023
3,592
At 28 September 2024
3,592
Carrylng amount
At 28 September 2024
13 Flxed a88•t Invfrstments
Other
Inve8lments
Cost or valuatlon
At 29 September 2023 & 28 September 2024
C•rylng amount
At 28 September 2024
At 28 September 2023
2024
2023
Other investments comprlse..
Notes
Investments in sub81diaries
20
14 Trade and other recelvables
2024
2023
Amounts falllng due wlthln one year:
Trade receivable5
Other receivable5
340
338
2,500
340
2,838
18-

HUMANITAS CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 SEPTEMBER 2024
15 Current Ilabllltles
2024
2023
Other taxation and social security
Trade payables
Other payables
Accruals and deferred income
757
1,118
2,247
1,728
1,118
86
1,728
5,850
3,796
16 Restrlcted funds
The Income funds of the charlty indude restrided funds - see note 1.3 for a full explanation of each fund. The
following are details of unexpended balances of donatlons and grants held on trust for specific purpose8'.
At29
8optember
2023
Incomlng
rnsources
Resources
•xpended
Transfers
At28
Soptember
2024
Ukraine
Safe Homes
Ghana
Cri8ls Appeal
Advocacy
5,494
15,494>
121,747)
568
(163)
182)
25,710
78,044
{3,963)
(78,612)
163
82
5,739
103,754
{82,5751
(26,918)
Prnvlou8 year:
At29
September
2022
Incomlng
resources
Resourcea
expended
Transfers
At28
September
2023
Ukraine
Safe Homes
Ghana
Crisis Appeal
Advocacy
32,640
5,443
5,416
163
277
1,330
35,385
78.209
{28,4761
146,839)
{104.1301
5,494
6,011
20,505
163
82
163
1358)
43,939
115,087
179,803
26.516
5,739
Notes - 2024
During the year the decision was made to transfer all Restrlcted fijnds to Unrestricted fijnds to streamline the
back office administration and to gather all donations in the general fund to conlTFbute to all project5 SUPPOrted
by the charity.
Note- 2023
Transfers were made from the General fund to the Ghana fund and Safe Homes fund to cover the deficit
arising in the year.
19-

HUMANITAS CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 SEPTEMBER 2024
17 Unrestrlcted funds
The unrestricted lunds of the charlty comprise the unexpended balances of donations and grants which are
not Subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds whlch have been set aslde out of unrestrlcted funds by the trustees for specific purposes.
At29
September
2023
Incomlng
resources
Resourc68
expended
Tran8fers
At28
September
2024
Refugee Project
General funds
1,037
81,098
(1,037)
27,955
68,781
1139,229)
38,605
82,135
68,781
(139,2291
26,918
38,605
Pr•vlou• y•ar:
At29
Sèptember
2022
Incomlng
r•gources
Resources
¢XP8nded
Transfers
At28
September
2023
Refugee Project
General funds
1.000
91,029
1371
(56,7501
963
81,172
73,409
{26,518)
73,409
92,029
56,787
126,516)
82.135
Refugee Project
This is a Crisis Fund to enable us to respond efficiently to exlstlng refugee crlsls and future humanitarian
emergencies. This is now combined with the General Fund.
18 Analy818 of net a••ets betwoon fund•
Unrastrlcted
funds
2024
Rostrlcted
fund
2024
Total
2024
Fund balances at 28 Septèmber 2024 are reprnsented by:
Investments
Current assetsl{liabilities)
38,604
38,604
38,605
38.605
-20-

HUMANITAS CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 SEPTEMBER 2024
18 Analysis of net assets between funds (Contlnued)
Unrestrlcted
funds
2023
Restrlcted
funds
2023
Totsl
2023
Fund balances at 28 Septomber 2023 are represented by:
Investments
Current assetsl(liabllltl&s)
82.134
5,739
87,873
82,135
5,739
87,874
19 Related party transactlons
There wer8 no related paty transactlons In the year.
20 Sub8ldlarle8
Details of the Charlty's subsldlarles at 28 September 2024 are as follows..
Name of undertaklng
Regl8terod
offlce
Nature of bu8lneJg
Class of
% Held
Jharol held Dlrect Indlrnct
Humanitas Boutique Ltd
England
Busines8
Ordlnary
100.00
21 Cagh generatèd from operations
2024
2023
Defidt for the year
(49,269)
129,474)
Adjustments for=
Investment Income recognlsed In st81ement of financlal activities
Depreciation and impairmBnt of propety, plant and equlpment
{1,143)
(864)
867
Movements in worklng capital..
Decrease in trade and other recelvables
Increasel(decrèasèl In trade and other payables
2,498
2,054
18
(337)
Cash absorbed by operations
145,860)
(29,990)
22 Analysls of changes In net funds
The Charity had no material debt during Ihe ye8r.
21