COMPANY REGISTRATION NUMBER: 05886060 CHARITY REGISTRATION NUMBER: 1117446 Hands @ Work In Africa UK Company Limited by Guarantee Unaudited Financial Statements 31st December 2024 AE(pS 0310912025 COMPANIES HOUSE A25
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A A B GRAINGER FCA Griffiths & Pegg Limited Chartered Accountants 3 Hagley Court South Waterfront East Level Street Brierley Hill West Midlands DY5 1XE
Hands @ Work In Africa UK Company Limited by Guarantee Financial Statements Year ended 31st December 2024 Pages Trustees, annual report (incorporating the directorfs report) 1to3 Independent examiner's report to the trustees 4toS Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements 8t015 The followlng page does not form part of the flnancial statements Detailed statement of financial activities 18
Page 1 Hands @ Work In Africa UK Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31st December 2024 The Irustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 st December 2024. Objectives and Activities The objectives of the company are.. For the benefit of people in Africa. by such charitable means as the trustees in their absolute discretion think fit.. To relieve poverty., To relieve suffering., To promote good health and increase life expectancy; To advance education and training,. To promote any other charitable purpose. The principal activities undertaken In pursuit of its charitable aims have continued to be: raislng aw8reness throughout the UK of Ihe pllghl of orphans, vulnerable chlldren. and thelr fragile support networks, particularly in communities suffering from extreme poverty in Sub- Saharan Africa. forming and building partnerships with churches, corporate bodies and Individuals organising visits to partner communities in Africa to foster relationships encouraging and facilitating short and long-lerm volunleering raising money to facilitate the dellvery of our charilable objectives providing grants to organisations and individuals to deliver our charitable objectives. In overseeing the actlvities of the organisation, the Trustees have had due regard to the guidance issued by the Charity Commission on public benefit. Achlevemonts and Performan In Summary Despite ongoing financial pressures caused by the cost-of-living crisis, we are grateful for the faithfulness of our partners and supporters. In 2024, £340.607 was received in donations, enabling conlinued support for 13 communities across Africa, with 1,173 children receiving the Three Essential Services. These services are delivered through the efforts of 181 local Care Workers, whom we support and encourage. We are also delighted by the response lo our 2024 challenge to organise novel fundraising events, which have raised over £6,000. Notable mentions include the Biggleswade Cubs Loo Push for Mafambisa and George Green's Highland Trek for Malakota. Two of the UK-supported communities Zwelisha in South Africa and Msengeni A in Eswatini graduated in 2024. This is a significant milestone, indicating thal the local church is now sustainably caring for the most vulnerable in their midst using their own resources. We anticipale taking on new communities in 2025 as part of this ongoing journey. We also supported two crisis situations: harvest relief across various countries. and the conflict in Goma, DRC. Volunteers In 2024, 31 individuals volunteered with the UK office, and over 50 Advocates Seed as champions for Hands at Work within their own churches and organisations. Two UK volunteers continued serving long-term in Africa. Although the number of UK volunteers in Africa has fallen. it is exciting to see the continuing growih and development of young African leaders. Hands al Work has always seen the rose of overseas volunteers as like scaffolding. a temporary. but essential tool in building a structure and leaving it stronger than upon arrival. The charity helps support these volunteers by providing and encouraging partners to provide emotional and prayer support. The charity also raises funds for and provides regular and ad hoc
Page 2 Hands @ Work In Africa UK Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (continued) Year ended 31st December 2024 financial grants to volunteers that help enable them to serve in Africa. International Visits Three UK-based teams and fNe sets of visitors travelled to communities in South Africa, Eswatini, Zambia, and Malawi. These included a new partner from Southampton visiting South Africa and Eswatini. a Bristol church team travelling to South Africa. visitors from the West Midlands spending time in Zambia, a Bedfordshire church team returning to South Africa and specialised visits, including nurses supporting Child Health Assessmenls in Malawi and a volunteer assisting at farms in Zambia. We also welcomed Dan Waspe, a long-term UK volunteer based in South Africa. back to the UK for three weeks, His visit was an encouragement to our partners, volunteers, and supporters across the country. Whilst needing to be strategic with our visits to Africa in order to honour our responsibility as good stewards of the environment. our partnerships emphasise that relationships remain central to our work both within Africa and in our International Offices.. establishing and nurturing connections wilh partners and supporters is key to fostering long-term commilment and support. At the same time, Hands al Work is committed to mainiaining an outward focus. This is evident in the work of Advocates reaching oul lo potential partners through the 'each one reach one, approach, and in our shared attentiveness to the most vulnerable within our own communities, Gatherings The UK National Gathering in Birmingham in October was our best attended and it was especially valuable to have strong representation from Afrlca who all contrlbuted to the dlscussions of our work and plans. Hands UK Lead•rshlp The Gathering also marked the significant event of David and Jane Newsome stepping down from Ihe UK National Coordinator role. Their dedication has been pivotal to the progress of Hands at Work in the UK. a sentiment echoed throughout the Hands at Work global community. Flnancial Review Income from donations in 2024 was £340,607, a sllght decrease from £343,524 In 2023. The reduction in one-off gifts reflects broader economic challenges, yel our regular supporters and partners have remained steadfast, enabling us to continue our core work. We maintain a reserves policy to ensure the financial sustainability of the charlty and lo allow us lo respond to urgent needs in Africa. Full details of our income, expenditure. and reserves can be found in the accompanying financial statements. Structure, Governance and Management Hands al Work in Africa UK is a charitable company limited by guarantee. The Board of Trustees meets regularly to review strategy. ensure financial accountability, and support the operations of Hands UK. New trustees are recruited based on idenlified skills gaps and a shared commilmenl to our mlssion. The day-to-day operations are managed by a small team supported by volunteers. We also work closely with Hands at Work International and the regional offices across Africa. In 2024, we welcomed Teresa Clarke as a new Trustee. Public Ben•fit Statement The Trustees confirm that they have Complied with their duly under section 17 of the Charities Act 2011 to have due regard lo the guidance published by the Charity Commission on public benefit. All of the activities undertaken during the year are aligned with our charitable objectives and contribute to public benefit, particularly among vulnerable children and communities in sub-saharan Africa
Page 3 Hands @ Work In Africa UK Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) f¢ontlnued) Year ended 31st December 2024 Reference and admlnistrative details Registered charlty nama Hands @ Work In Africa UK Charity registration number 1117446 Company reglstration number 05886060 Prln¢ipal office and reglster•d 14 Huntlands Road office Halesowen West Midlands B63 4LY The trustees Mr N Lawrence Rev D Newsome Mrs A M Agyeman Mr O Westmancott Ms T A Clarke (Appolnted 9 June 2024) Mr B L Askew Independent examlner Mr A A B Grainger Grlffrths & P8gg Limlted 3 Hagley Court South Waterfront East Level Street Brierley Hill West Midlands DY5 1XE Small company provisions This report has been prepared in accordance with the provlsions applicable to companies entitled to Ihe small companies exemption. The trustees, annual report was approved on 29 August 2025 and signed on behalf of the board of trustees by.. Mr N Lawrence Trustee
Page 4 Hands @ Work In Africa UK Company Limited by Guarantee Independent Examiner's Report to the Trustees of Hands @ Work In Africa UK Year ended 31st December 2024 I report to the trustees on my examination of the financial statements of Hands @ Work In Africa UK ('the charity'} for the year ended 31 st December 2024. Responsibilities and basis of report As the trustees of Ihe company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements In accordance with the Tequirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the company 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 examinalion of the charily's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act,). In carrying out my examination I have followed the Dlrectlons given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examlnerf8 8tatement Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales (ICAEW). which is one of the listed bodies. I have completed my examination. I confirm that no matters have come lo my attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the charlty as required by section 386 of the 2006 Act,. or the financial statements do not accord with those records. or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Acl other than any requiremenl that the accounts give a 'true and fair, view which Is not a matter considered as part of an Independent examination. or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Page 5 Hands @ Work In Africa UK Company Limited by Guarantee Independent Examinerfs Report to the Trustees of Hands @ Work In Africa UK (contlnu•d) Year ended 31st December 2024 I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. r A A B Grainger Independent Examiner Griffiths & Pegg Limlted 3 Hagley Court South Waterfront East Level Street Brierley Hill Wesl Midlands DY5 1XE 29th August 2025
Page 6 Hands @ Work In Africa UK Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31st December 2024 2024 Reslricted funds Total funds Totsl funds 2023 Unrestricted funds Note Income and endowments Donations and legacies Investment income 8.121 100 332.485 340,606 100 343.524 333 Total Income 8.221 332.485 340,706 343.857 Expendlture Expenditure on raising funds: Cosls of ralsing donalions and legacies Expenditure on charitable activities Total oxpendlture 10.475 1.680 10,475 319,609 14,100 364,695 378,795 317,929 317.929 12,155 330,084 Net Incomg1{•xp•nditure) (3,934) 14,556 10,622 {34,938) Transfers beeen funds (4.542) 4,542 Net movernent in funds (8,476) 19,098 10,622 {34,938) Reconclllation of funds Total funds brought forward Total funds carried forward 17,747 26,877 45,975 44,624 79.562 9,271 55,246 44,624 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activilies. The notes on pages 8 to 15 fomi part of these financlal statements.
Page 7 Hands @ Work In Africa UK Company Limited by Guarantee statement of Financial Position 31st December 2024 2024 2023 Note Current assets Cash at bank and in hand 56.746 46,124 Creditors: amounts falllng due withln one year Net current assets 15 11.500) (1.500) 44,624 55.246 55,246 55.246 Total assets less current Ilabilltles 44,624 Net assets 44,624 Funds of the charlty Restricted funds Unrestricted funds 45,975 9,271 55,246 26,877 17,747 Total charlly funds 16 44.624 For the year ending 31st December 2024 the charity was entitled to exemption from audit under section 477 of the Companles Act 2006 relating to small companies. Directors, responslbilities: The members have not requlred the company to obtain an audlt of its financial statements for the year in question in accordance with section 476; Th8 dlrectors acknowledg8 their responslbilities for complying wllh the requlrements of the Act with respecl to accounting records and the preparation of financial statements. These financial statemenls have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. These financial statements were approved by the board of trnstees and authorised for issue on 29th Augusl 2025. and are signed on behalf of the board by.. Mr N Lawrence Trustee The noles on pagos 8 to 15 form part of these flnan¢lal statements.
Page 8 Hands @ Work In Africa UK Company Limited by Guarantee Notes to the Financial Statements Year ended 31st December 2024 General infomiation The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 14 Huntlands Road, Halesowan, West Midlands. 863 4LY. Statemènt of compliancè These financial statements have been prepared in compliance wilh FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland.. the Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006. Accountlng pollclos Basis of preparation The financial statemenls have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Golng concem There are no material uncertainties about the charity's ability to continue. Disclosure exemptions The trustees have taken advanlage of the 8x8mpiion in FRS 102 from including a cash flow statement in the flnancial statements on the grounds that Ihe company is a small entily. Judgements and key sources of esllmation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectalions of future events that are believed to be reasonable under the circumstances. Fund ac¢ountlng Unrestricted fijnds are available for use at the discretion of the trustees in furtherance of the purposes of the charity. Designated funds are unrestricted funds earmarked by the trustees for spectfic purposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor.
Page 9 Hands @ Work In Africa UK Company Limited by Guarantee Notes to the Flnanclal Statements (contlnued) Year ended 31st December 2024 Accounllng polici08 (G•ntlnu•éJ Incoming resources All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. R•sour¢o8 •xpend•d Expenditur• Charitable expenditure comprises those costs incurred by Ihe Charity in the delivery of its activities and services for its beneficiaries. It includes bolh Costs thal can be allocaled directly to such activities and those costs of an indirect nature necessary to support them. Llmited by guarantee Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the evenl of its being wound up while he or she is a member, or within one year after he or she ceases to be a member. Donations and legacles Unrestricted Funds Restricted Total Fund8 Funds 2024 Donations General funds Visit fees Crisis response Specific projects Volunteer Support 3ES Unspecified 3ES South Africa 3ES Zimbabwe 3ES Zambia 3ES Eswatini 3ES Mozambique 8,121 8,121 6,362 6,941 10,695 55,409 61,054 56,275 16,481 59,505 54,615 5,148 340,606 6,362 6,941 10,695 55,409 61,054 56,275 16,481 59,505 54,615 5,148 8,121 332,485
Page 10 Hands @ Work In Africa UK Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31st December 2024 Donatlons and legacies {continuedJ Unrestricted Funds Restricted Total Funds Funds 2023 Donations General funds Visil fees Crisis response Specific projects Volunteer Support 3ES Unspecified 3ES South Africa 3ES Zimbabwe 3ES Zambia 3ES Eswatini 3ES Mozambique 11,000 11,000 7,590 3.981 16,854 80,754 42,190 68,011 11.423 57,830 41,548 2.343 7,590 3,981 16,854 80,754 42,190 68,011 11,423 57,830 41,548 2,343 332,524 11.000 343.524 Investment income Unrestricted Total Funds Unrestricted Tolal Funds Funds 2024 Funds 2023 Bank Interest receivable 100 100 333 333 Costs of raising donations and legacies Unrestricled Total Funds Unrestrlct Total Funds Funds 2024 ed Funds 2023 Insurance Expenses Office costs Bank charges 737 4,804 4.754 180 737 4,804 4,754 180 676 8,394 4,850 180 676 8,394 4,850 180 Total 10,475 10,475 14,100 14.100 Expenditure on charitable activities by fund type Unrestricled Funds Restricted Total Funds Funds 2024 Support Costs 1.680 317,929 319,609 Unrestricted Funds Restricted Totsl Fund5 Funds 2023 Support costs 1,620 363,075 364,695
Page 11 Hands @ Work In Africa UK Company Limited by Guarantee Notes to the Financlal Statements (contlnu•d) Year ended 31st December 2024 Expenditure on charitable actlvltles by actlvlty typ• Support Total funds costs 2024 Total fund 2023 Visit fees Crisis Response Specific Projects Volunteer Support 3ES Nigeria 3ES South Africa 3ES Zimbabwe 3ES Zambia 3ES Eswatini 3ES Mozambique Governance costs 6,116 6,389 11,330 55,343 1,926 21,302 22,468 158,242 15,896 18,917 1,680 6.116 6.389 11,330 55,343 1.926 21,302 22,468 158,242 15,896 18,917 1,680 319,609 7,590 6,455 22,428 72.154 31,752 28.419 153,051 21,614 19,612 1,620 319,609 364,695
Pag• 12 Hands @ Work In Afrlca UK Company Limit8d by Guarant88 Notes to the Flnanclal Statements iconlthu•dl Yoar ended 31st Docembor 2024 10. Analy•l$ of Support co•t• General Funds Crisis Rè$p¢n$o Speclfic Voluntèar 3ES South 3ES Proje¢l$ Support Africa ambabwe Visit faas Governance cost6 Transfer of funds to Proj8Cts In Africa 1,680 8,116 6,118 6,389 6,389 11.330 11,330 55,343 55,343 21,302 21,302 22,488 1,680 22,468 3ES Zambia 3ES 3ES Eswatinl Mozamblqua 3ES Ni9erla Totsl 2024 To1012023 Governance costs Tran$ler ol funds lo Projects In Alrfca 1,680 317,929 1.620 383,075 158,242 15.896 18,917 1.928 158,242 15,898 18,917 1,926 319,809 364,69S
Page 13 Hands @ Work In Africa UK Company Limited by Guarantse Notes to the Financial Statements (contlnued) Year ended 31st December 2024 11. Independent examination fees 2024 2023 Fees payable to the independent examiner for.. Independent examination of the financial statements 1,680 1.620 12. Staff costs The average head count of employees during the year was 5 (2023,. 5). No employee received employee benefits of more than £60,000 during the year (2023.. Nil). 13. Trustee remuneratlon and oxpensos No remuneration or other benefits from employment with the charity or a related entity were received by the trustees. Travel and meeting expenses reimbursed to trustees or paid directly to third parties during the year amounted to £4,804 (2023 £8,394) 14. Transfers between funds During the year the following fund transfers were made: -The 3ES Fund (Three Essential Services - baslc healthcare, food and primary education) holds donations for this purpose where donors have not yet indicated a specific communily to receive their donation. The Trustees draw from this account to meet the charity's commitment to particular communities and respond to specific needs. During the year the trustees drew £51,162 (2023.. £41,238) in Ihis regard. 15. Creditors: amounts falling due wlthln ong year 2024 2023 Accruals and deferred income 1,500 1,500
Pagè 14 Hands @ Work In Africa UK Company Limited by Guarantee Notes to the Flnancial Statements {continu•d) Year ended 31st December 2024 16. Analysls of charitable funds Unrestricted funds At 11112024 Income Expenditure Transfers Al 3111212024 General funds 17,747 8.221 (12.155) (4,542) 9,271 At 11112023 Income Expenditure Transfers At 3111212023 General funds 48,124 11,333 (15,720) {25,990) 17,747 Restrlcted funds At 11112024 Income Expendlture Transfers At 31112124 Visit fees Crisis Response Specific Projecls Volunteer Support 3ES Unspecified 3ES Mozambique 3ES South Africa 3ES Zimbabwe 3ES Zambia 3ES Eswatini 3ES Nigeria 6,362 6,941 10,695 55,409 61,054 5,148 56,275 16,481 59,505 54,615 (6,117) (6,389) (11,330> (55,343) 260 741 764 5,949 14,459 572 5,334 6,460 6,124 5,322 39 2,299 6,898 4,587 321 4.277 685 5.038 2,753 150 (900) (1,015) (51,162) 14.019 (33.916) 11.762 99.823 (36.150> 1,926 (18,916) {21,302) {22,468) (158,242) {15,896) (1.926) (317,929) 26,877 332,485 4,542 45,975 At 11112023 Income Expenditure Transfers At 31112123 Visit fees Crisis Response Specific Projecls Volunleer Support 3ES Unspecified 3ES Mozambique 3ES South Africa 3ES Zimbabwe 3ES Zambia 3ES Eswatini 7,590 3,981 16,854 80,754 42,190 2,343 68,011 11,423 57,830 41,548 (7,590) (6,455) {22,428) {72,154) 2,513 7,873 965 3,615 126 5,937 1,160 6,290 2,959 39 2,299 6,898 4,567 321 4,277 685 5,038 2,753 26,877 (2,667) (41.238) 17,464 (37.919> 16,521 93,969 (20.140) 25,990 (19,612) (31,752) (28,419) (153.051 > {21,614) (363.075) 31,438 332,524
Page 15 Hands @ Work In Africa UK Company Limited by Guarantee Notes to the Flnancial Statements (contlnu•d) Year ended 31st December 2024 17. Analysls of not assèts between funds Unrestricted Funds Restricted Total Funds Funds 2024 Current assets 9,271 45.975 55,246 UnrestrlGted Funds Restricted Total Funds Funds 2023 Current assets 17.747 26,877 44,624