COMPANY REGISTRATION NUMBER: 05888060 CHARITY REGISTrATION NUMBER: 1117446 Hands @ Work In Africa UK Company Limited by Guarantee Unaudited Financial Statements 31st December 2023 A A B GRAINGER FCA Griffrths & Pegg Limited Chartered Accountants 3 Hagley Court South Waterfront East Level Street Brtedey Hill West Midlands DY5 1XE
Hands @ Work In Africa UK Company Limited by Guarantee Flnancial Ststements Year ended 31st December 2023 Pages Trustees, annual reFQrt (incorporating the directorfs report) Independent examinerfs report to the trustees Statement of financial activities {including ino)me and expenditure account) 1to3 4t05 Statement of financial posthon Notes to the financial statements Bto13 The following pages do not fonn part of the financial statements Detailed statement of financial activities 15
Page 1 Hands @ Work In Africa UK Company Limited by Guarantee Trustees, Annual Report {IncorporatSng the Dlroctorfs Report) Year ended 31st December 2023 The trustees, who are also th8 direclcKg the purposes of company law. present their report and the Unaudit finanrAal statements ofthe charity the year ended 31st Dmber 2023. Achlev¢ments and perforniance Fundraising= The cost-of-living crisis has COntinL thls year and ha5 resulted in the reduction of 'one off gifts. However, orce again. we are very Ihankful for the fatthfulness and commitment of our partr¢ers and regular supporters in the UK. They have maintained their support enabling us to continue providing grants for the delivery of Three Essential Swi¢es (food, pn'mary oducatTron and basiG healthcare) in the African communities that Hands @ W(Yk in Africa UK supwrts. It is in thi5 context that we reFKYt Inc(xne from donations in 2023 of.. £343,524 against £315,063 last year. This represents an in¢xease In income of £28.461. Partnerships-, We are glad lo report that in this last year new parInshIpS have developed making 24 (22 in 2022). The search for new partners remains a priority. Organising visits: W8 had four leams from the UK travel to visit their partner (lMu1.es in 2023. One was a joint team th tso partners, so five partners In total visitgj Africa on teams. Between them, the teams visited Sotrth Africa, Eswalini, Zambia and Mozambique. This was the first time a UK team had travelled lo Mozambique. We also had a number of individuals from the UK visit Afra, and one person who joined a cross-lnlernationai Office Health Assessment Team to Zamb. These visits from teams and individuals help to strengthen partnerships and supporter commitment. Encouraging volunteering: During 2023 there were five vdunleers serving long term in Africa from the UK. This has reduced from eight in 2022. This reduction is because the natural cycle of vdunteers returning to the UK have not been malched by new volunteers from the UK heading to Africa. Although the number of UK volunteers in Africa has fallen, it is exciting lo see the continuing growth and development of young African leaders. Hands al Work has always seen the role of overseas volunteers as like scaffolding, a temporary, but essential lod in building a structure aThJ leaving it stronger than upon arrival. The charlty helps support these volunteers hoiisticalty by providing and enccyjraging partners to pmvide emotional and prayer support. The charity also raises funds for and provides ular and ad htK financial grants to volunteers that hdp enable them to serve in Afru. Flnancial review Position.. The charity had Sn [rme from donations in 2023 of= £343.524 against £315,063 last year. This represents an increase in income of £28,461. The charity expendlture was £378:7951£336,201 in 2022). This was made up of.. Grants of £283,331 fcff the ddivery of regular and one4off activities in Africa Grants of £72,154 for the supp)rt of vcAunteers serving in Africa Adminislralive and fundraising expenses of £15,720 Team visit fees of £7,590 which are reimbursed by the visiting teams and do not refiect a net ¢ost to the charity. Reserves: The charity's policy on reserves is founded on a desire to maximise the funds made available on the
Page 2 Hands @ Work In Africa UK Company Limlted by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (¢OnUnuj Year ended 31st December 2023 ground in AfrKa. Previously the rese&$ pdicy was lo meet contraGtual requirements in the UK an¢J to sustain operations in the UK and meet its coffimitments to three essential Serv in Africa and to UK volunteers for three mths. At review the directors agreed that this was unn8cessarily high and offered little additional security to the wcxk in AfrTh. A new policy Wds agreed thal covered all UK contractual commitments and enough Tnoney to repatriate all UK voluntoers in the case of an emergency. The risk of income changes affecting the delivery of projects in Africa was mitigated by improving the frequency and detail of finanal communicaUon5 with partners in Africa that would provide ea1 warning of any possible funding issues. At 31sl December 2023 the minimum reserves requirement this basis was £20.000 12023 £70,800). Actual reserves remain comf¢xtably above the minimum reserves requiremenL Th8 Trustees will continue lo monitor and manage free reserves through careful buégeting In furts periods to ensure the objecbves of the Company are met. Total funds at the end of 2023 were £44,624. a decrease from £79,562 the prior year as our revised reserves position enabled us lo continue lo support proje¢ts in Africa. Aciual reserves remain above the minimum level set by the tnIst. Oblectlves and acttvities The objectives of the company are: lo benefit those SLrffering from the offects of HIV and AIDS in Africa to relieve povety to alleviate suffering to promote good health arKI increase lrfe expectancy to advance education and training to SUPPOrt any other chatitable purpose The principal activities undertaken in pursuit of its chantable aim5 have continued to be: raising awareness through¢xrt th6 UK of Ihe plight of orphans and vulrwable children, poople living with or aff&ted by HIVIAIDS and those suffering from extreme poverty in Sub-saharan Africa. forming and bullding partnerships wth churche5. corporale leS and individual organising vlsits to partner communib'es to foster relationships enccrag[ng and facrlitating short and long4erm vdunleering raislng money to facilitate the delivery of our charitable obj&tive providing grants lo organisations and indwiduals to delivw our charitable objectives. In overseeing the activities of the organisab"on, the Trustees have had due regard lo the guldance Issued by the Charity Commission on tmjblic benefit. StruGtureJ governance and management Hands @ Work in Africa UK is a charitable company limited by guarantee. li was incorpordted on 25th July 2006 and was granted charitable status on 3rd January 2007. The company was estsblished under a Memorandum of Association which established the objects and tM)wers of the charitable company and is governed under its Articles of Assouation. New directors are appointed by Board of Diroctors. Al its directors are volunteers. The trustees of the charity are the serving directors of Ihe charitable company. Hands @ Work In Africa UK is run by volunteers except f{ one part4ime paid employee. Ils tsvo UK National Coordinators v(Aunteer fijll time, arKI Oth rdes are filled by part-time volunteers and the employee.
Pag8 3 Hands @ Work In Africa UK Company Llmited by Guarantee Trustees. Annual Report (Incorporating the Directors Report) Year ended 31st December 2023 Reference and adminlstrative detsils Reglsler¢d charlty namo Hands @ Work In Africa UK Charfty r8glstratlon number 1117446 Company regtstratlon number 05886060 Prlnclpal offlce and rggistered 14 Hunljands RcAd offlce Halesowen West Midlands B63 4LY Th• trustees Mr O Weslmancott Mr N LavKence Rev D Newsome Mrs A M Agyeman Mr G Snyman Mr B L Askew (Resigned 24UI Augusl 2023) (Appointed 1st September 2023) Independent examiner MrA A B GTringer Grirrrths & Pegg Lim 3 Hagley Court South Waterfronl East Levd Street Brierley Hill West Midlands DY5 1XE Small company provlslons This reporl has been prepared in ac¢(Ydance wlth tt18 provisions applicable to CoMpanS entitled lo the small companies exemption. The trustees. annual rep(Kt was approved on 10 Septsmber 2024 and slgned on b8half of the board of trustees by.. Mr O Westmancott Director
Page 4 Hands @ Work In Africa UK Company Llmlted by Guarantee Independent Examlnefs Report to the Trustees of Hands @ Work In Afrlca UK Year ended 31st December 2023 I rep(Kt to the trustees on my examination of the financial statemerts of Hands @ Work In Africa UK (the charity'l for the year ended 31 st Decembw 2023. RosponslbllltlwJ and bas18 of report As the trustees of the company land also its directors for the F)urposes of company law) you ar responslbl8 for the preparation of the financial statements in a(c(danCe with the requirements of the Companies Act 2006 {'the 2006 Act,). Having satisfied myself thal the accounts of the company are [t wuired to be auditd under Part 16 of Ihe 2006 Act and are eligible for independent exatnination. I report in respect of my examlnalion of the Charity's accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Act,). In ¢arying out my examination I have followed the DItionS gwen by the Charity Commission under se¢lion 14515llb) of the 2011 Act. Indtpèndbnt examlnevs statement Since the ch8rity's gross Income exceeded £250,000 your examirw must be a member of a body listed in section 145 of the 2011 ACL I confimi that l am qualffied to undertake the examlnalion because l am a memb8r of the Irbstitute of Chartered Accountants in England and Wales IICAEWI. which is one of the listed bodies. I have completed my examination. I confimi that no matters have come to my allentlon in connectK)n th the examInan giving me cause to bVe. accounting records were not kept in reSt of Ihe charity as required by section 386 of the 2006 ACL or the financial statemenls do not accord with those records,. or the finarKial statement5 do not Comp with the accounting requirements of Section 3% of the 2006 Act other than any requirement that the accounts gwe a 'lrue and fairf view which is not a matter considered as part of an independent examir¢ats'on,' or the financial StateMts have mt been prepared in accordance wilh the methods and principles of the Statement of Rmmended Practice for accounting and reporting by charities applicable to tharities preparing their accounts in accordance with the Financial Reporting Slandartl ap1¢able in the UK and Republic of Irdand {FRS 1021.
Page S Hands @ Work In Africa UK Company Limited by Guarantee Independent Examiner's Report to the Trustees of Hands @ Work In Africa UK (continued) Year ended 31st December 2023 I have no concerns and have come across no other mallers in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Mr A A B Grainger Independent Examiner Griffilhs & Pegg Limited 3 Hagley Court South Walerfronl East Level Street Brierley Hill Wesl Midlands DY51XE 10 September 2024
Pagè 6 Hands @ Work In Africa UK Company Limited by Guarantee ststement of Financial Actlvltles (including Income and expenditure account) Year ended 31st December 2023 2023 Restricted fvnds Total funds Total funds 2022 Unrestricted funds Income and endowments Donations and lega¢ies Investmenl income 11.(N)o 333 332,524 343,524 333 315.063 226 Totsl InGome 11.333 332,524 343,851 315,289 Expenditure EXpfjnd1tre on raising funds= Costs of raising donations arml legaues ExpenditLEre on charitable activiti8S Total expenditure 14.11X) 1.620 14,100 304.695 10,935 325,266 363,075 15.720 363,075 378,795 336,201 Net expenditure 14.3871 130,5511 134,9381 (20,912) Transfer5 btheen funds (25,990) 25.990 Net movement In fvnds {30,377> {4,5611 134,9381 {20,912) Reconcillatlon of funds Total funds brought forward Totai funds carried for4vard 48,124 31,438 79.wl 1(X),474 17.747 26.877 44.624 79,562 The statement of financtal activities indude5 all gains and losses rec¢)Jnised in the year. l income and expenditure derive from continuing activities. Tho notes on pages 8 to 13 form part of thes• IlnaKJal statémènts.
Page 7 Hands @ Work In Africa UK Company Llmited by Guarantee Statement of Financial Position 31st December 2023 2023 2022 Current assets Cash at bank and in hand 46,124 81,062 Credltors: amounts falling dug within one year Net current assets 15 (1,500) 11,5001 79,562 79,562 44.624 Total assets less Gurrent Ilabllllles 44.624 Net assets 44.624 79,562 Funds of the charlty Restricted funds Unre9tricled funds 26.877 17.747 31,438 48,124 Totsl ¢harlty funds 16 44.624 79,5e2 For the year ending 31st December 2023 the chartty was entiued to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, resF#)nsibilities: The memth have not requlred the company to obtsin an audit of Its flnanoial slalements for the year in queslk)n in accwlance Iwth s*ion 476: The dirlor8 acknowtedge thr responsibilities for complying with the requirements of the Act with reSt to accounting records and the preparation of financial statemonts. These financial statements have been prepared in a(K(darKe with the provisions applicable to companies subject to th& small CoMpans. regime. These financial statements we approved by the board of trustees and authorised for issue on 13th June 2024, and are signed on behalf of the t(sard by- Mr O Westmar Director The notss or] pages 8 to 13 fomi part ofth059 financlal stslemgnts.
Page 8 Hands @ Work In Africa UK Company Limited by Guarantee Notes to the Financial Statements Year ended 31st December 2023 General Informatlon The charity is a public benefit entlty and a vate company Ilmiled by guarantee, registered in England and Wales and a registered chaty in England an(1 Wales. The address of the registered office is 14 Hunuands Road, Halesowen. West Midlands, B63 4LY, Statement of compllance These financial statements have been prepad in compliance wth FRS 102, 'Th8 Flnancial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recomrnended Practice applicable to charfties preparing their accounts in accordance wrth the Financial Reporting Standard applic2ble in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS 1021) and the Companies Act 20)6. Accountlng policles Basls of preparatlon The financlal statemenls have bn prepared on Ihe historical cost basis, as modified by the revalu21ion of certain financial assets and liabilities and invesknenl properties measured al fair value through income or experKliknre. The financlal sialements are prepar1 in steding. which is the functional currerw of the enllty. Golng concem There are no materlal unc£rtainties aut the ¢hanVs ability to continue. Disclosure exemptions The IsteeS have Lgken advantage of the exeTnpb'on in FRS 102 from Indudlng a cash flow statement in the financial staiemenls on the OurS that the company is a small entity- Judgements and key sources of gstlmatlon uncqrtalnty The preparation of the financial statements requires management to Tnake judgements, eslimales and assumptions that affect the amounts rewrted. These estimates ar judgements are continually reviewed and are based on experience and other faCt(s, inclLJding expectations of future events Ihal are believed to be reasonable under the circutnslances. Fund accounting Unrestricted fijnds are available for use at the di8crebon of the truste8s in fijrtherance of the purposes of the charity. Designated funds are unrestrict1 ndS earniarkd by the tnjstees speafic purposes. Restricted fvnds are subjected to restrictions on their expenditure imwsed by the donor.
Page 9 Hands @ Work In Africa UK Company Llmited by Guarantee Notes to the Financial Ststements Iwitinu•dJ Year ended 31st December 2023 Accounting policigs (Conthtsdd) Incomlng rosousS All income is induded in the sialement of financial activtiies when entitlement has passed to the charity, it is probable that the economic benefits 85s(Kialed wrth the transaction will flow to the charity and the amount can be rdiably measured. The following Specif policies are applied to partKular categories of Income: - income from donations or grants is rwnlsed when there is ewdence of entitlernenl lo the gift. receipl is probable and its amount can be measured reliabty. Re80urces expended Expenditure Charitable expendibjre comprises those costs incajrnl by the charity in the delivery of Its activities Sné sefvices for its beneficiaries. It indudes both costs that can be allocated direcuy lo such acliwlies ané those costs of an indir&t nature neSary to support th. Llmlted by guararrtee Every rnember of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the chartlable company in the event of its being wound up while he or she is a member, or within one year after he or she rEaS to b8 a member. Donatlons and legacles Unrestricted Funds Restricted Total Funds Funds 2023 Donatlons General funds Visit fees Crisis response Specrfic projects Volunteer Support 3ES unsFclrl 3ES so Afrrca 3ES Zlmbabwe 3ES Zambia 3ES Eswalini 3ES Mozambique 11.000 11,000 7,590 3,981 16,854 80,754 42,190 68,011 11,423 57,830 41,548 7,590 3,981 16,854 80,754 42,1 68,011 11,423 57,830 41,548 2,343 11,000 332,524 343,524
Pagè 10 Hands @ Work In Africa UK Company Limited by Guarantse Not85 to the Financial Statements (condnu8dJ Year ended 31st December 2023 Donatloris and legacles (conthu8d) Unrtstricted Funds Restrlcted TOL91 Funds Funds 2022 Donatlons General funds Visit fees Crisis response Specrfic projects Volunteer Support 3ES Unspecified 3ES South Africa 3ES Zimbabwe 3ES Zambia 3ES Esw8tini 3ES Mozambique 23.557 23,557 5,962 5,502 9,343 59,137 27,002 ,407 10,516 59,491 48,858 1,488 5,962 5,502 9,343 59,137 27,002 64,407 10,516 59,491 48,658 1,488 23.557 291,506 315,063 Investment Incomo unTtriCted Total Fund$ Unrestricted Total Funds FurKIs 2023 Funds 2022 Bank interest receivable 333 333 226 226 Costs of raising donatlons and lggacles Unrestricted Total Funds Unreslricled Total Funds FU18 2023 Funds 2022 Insuran¢e Expenses i)ffice costs Bank charges 676 8,394 4.850 676 8,394 4,850 398 6.141 4.233 163 6,141 4,233 163 14.100 14,1 10.935 10,935 Expendlture on charltable activities by fund typg Unrestricted Funds Restricted Total Funds Funds 2023 Supwt costs 1,620 363,075 364,695 UnreslJtcted Funds Restricted Total Funds Funds 2022 SupFth costs 1,560 323,706 325.266
Page 11 Hands @ Work In Africa UK Company Llmlied by Guarantee Notes to the Financial Statements Year ended 31 st December 2023 Exp8ndltur• on charltable actlvlties by acllvity type Support Tolal funds costs 2023 Total fund 2022 Visit fees Crisis response Specific Projects Volunteer Support 3ES South Africa 3ES Zirnbabwe 3ES Mozambique 3ES Zambia 3ES Eswatini Governance costs 7,590 6,455 22,428 72,154 31,752 28,419 19,612 153,051 21,614 1,620 7,590 6.455 22,428 72,154 31,752 28.419 19,612 153,051 21,614 1,620 364,695 s,2 4.555 16,817 59,234 35.280 29,490 15.120 130.032 27,216 1.560 364,695 325.266 10. Analysls of support costs Genal Funds Crisis restM)nse Specific Projects Volunteer 3ES Support South Africa Vlstt fees Governance costs Transfer of funds lo Projects in Africa 1.620 7.590 6,455 6,455 22,428 72.154 31,752 1,620 7,590 22.428 72,154 31.752 3ES 3ES Zimbabwe Mozambique 3ES 3ES Zambra Eswatini Totsl 2023 Total 2022 Govwnance costs Transfer of funds to Projects in Africa 1,V20 1,560 28.419 19,612 153.051 21.614 363,075 323,7( 28,419 19.612 153.051 21,614 364.695 325,266 11. Independent examlnation fees 2023 2022 Fees payable to the independent examiner for.. Independent examination of the financial staiefflents 1,620 1,560
Pagg 12 Hands @ Work In Africa UK Company Limited by Guarantee Notes to the Financial Statements (con Yèar ended 31st December 2023 12. Staff costs The average head count of employees durfng the year was 5 {2022: 5). The average number of full-time equivalent employees during the year is analysed as f(Alows". 2023 No. 2022 No of TrusteeSlDirtcS No ernOyee recewed employee beneffts of more than £60.000 during the year12022.' Nill. 13. Trustee r8muneration and expenses No remureration or other benefiLq from 6mFAoyment wth the charity or a related 8ntity were received by the trustees. Travel and meeting expenses reimburs to twstees or paid dlredy to fhird parties during the year amounted to £4.753 (2022 £6,141) 14. Transfers between funds During the ygar the following fund transfws were made: -The 3ES Fund (Thr Essenkn"21 SeNices - basic healthcare, f( and primary e(lucationl holds donations foT this purpose where dorK)rs have not yet indicated a Specific community lo receive their donation. The Tnjstees draw from this account to meet the charity's commitment to particular communities and respond to nefyys. During the year the trustoos érew £41,238 (2022.. £31,075} in this regard. 15. Credltors: amounts falling du8 withln one year 2023 2022 Accruals and defred income 1,500 1,500 16. Analysls of charltable funds Unrèstrf¢tèd funds At 1.1.2023 Income EXpditure Transfers At 31.12.2023 Genal fvnds 48.124 11.333 {15.720) (25,990) 17.747 At 1.1.2022 Ir8 Expenditure Transfers Al 31.122022 General funds 86,066 23,783 {12.495) (49,230} 48,124
Pagè 13 Hands @ Work In Africa UK Company Limited by Guarantee Notes to the Flnanclal Ststements (condn¢K(O Year ended 31st December 2023 16. Analysis of charltable funds (conth Restrlcted fund6 At 1.1.2023 Income Expenditure Transfers At 31.12.2023 Vlsil fe8S Crisis response Speclfic Projects Vdunteer Supwrt 3ES Unspecrfied 3ES South Afritz 3ES Zimbabwe 3ES Mozambique 3ES Zambia 3ES Eswalini {7,590} {6,455} (22,4281 172,154) 2,513 7,873 3,981 16,854 80,754 42,1 68,011 11,423 2,343 57,830 41,548 39 2,299 6,898 4,567 4,277 685 321 5,038 2,753 (2,6671 {41,2381 {37,9191 16.521 17.464 93.969 {20,1401 25,990 3,615 5,937 1,160 131,7521 128,419) 119,612) (153.051 } 121,614) 1363.0751 2,959 31,438 332,524 26,877 At 1.1.2022 Income EXnditU Transfers At 31.12.2022 Wisit fees Crt5is response Specrfic Projects Volunteer Support 3ES Unspecified 3ES South Africa 3ES Zimbabwe 3ES Zambia 3ES Mozambique 3ES Eswatini 5,962 5,502 9,343 59.137 27.002 64.407 10,516 59.491 1.488 {5.9621 (4,5551 (16,817} (59.234) 2,513 7,873 15,671 1150) 7,688 2,811 {1,225) {16,893) 100 13241 1,212 {31,0751 (26,0011 21.359 93.724 13,658 {23,3231 49,230 3,815 5,937 1,1eo 6,290 126 2,959 {35,280} {29,490} 1130,0321 {15,120} {27,216} 1323,7061 14,408 291.506 31,438 17. Analysis of net assets between funds Unre5trici& Funds Restricted Total Funds Funds 2023 Current assets 17,747 26.877 44,624 unrostricj Funds Restricted Total Funds Funds 2022 Current assets 48.124 31,438 79,562