2021-12-31-accounts

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Registered Charity Number: 1126281 Company Number: 06195282 Scottish Charity Number: SC 038671

Human Relief Foundation (Company Limited by Guarantee)

Annual Report and Financial Statements

for the year ended 31 December 2021

Human Relief Foundation

Page

Charity Information ................................................................................................. 1
Report of the Trustees ............................................................................................. 2
Trustees Responsibilities Statement ........................................................................ 11
Independent Auditor s Report ................................................................................. 12
Charity Statement of Financial Activities................................................................... 16
Consolidated Statement of Financial Activities ........................................................... 17
Consolidated and Company Balance Sheets .............................................................. 18
Consolidated Statement of Cash Flows ..................................................................... 19
Notes to the Financial Statements ........................................................................... 20

Human Relief Foundation

Charity Information

Trustees

Dr Haytham Al-Khaffaf (Chairman) Mr Bara Abdul-Salam Mr Mohanned Rahman Mr Ayad Al-Rawi (Appointed on 3 July 2022) Mr Suhail Sharief

Company Secretary Mr Kassim Tokan

Registered charity number

1126281

Company number 06195282

Scottish charity number SC 038671

Principal and registered office

2 Claremont Bradford BD7 1BQ

Auditor

Azets Audit Services Limited Triune Court Monks Cross Drive York YO32 9GZ

Bankers

National Westminster Bank 699 Wilmslow Road Manchester M20 6NW

HSBC 47 Market Street Bradford BD1 1LW

Al Rayan Bank 44 Hans Crescent Knightsbridge London SW1X 0LZ

Solicitors

Fieldings Porter Solicitors Silverwell House Bolton BL1 1PT

Human Relief Foundation

Report of the Trustees for the year ended 31 December 2021

The Trustees are pleased to present their annual report together with the consolidated financial statements of the charity and its subsidiary for the year ended 31 December 2021, which are also

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Mission and strategic objectives

Human Relief Foundation (HRF) is an International Non-Governmental Charitable Organisation. HRF seeks to promote sustainable economic and social development by working with local communities through relief and developmental programmes, supporting them to build a better life and find their own solutions to global problems. For over three decades HRF has been instrumental in helping to save lives and relieve human suffering in some of the poorest regions of the world.

We provide emergency relief and assistance to people caught up in extraordinary, life-threatening situations. Globally, HRF has permanent offices strategically located around the world (Bradford, , London, Glasgow, Birmingham, Manchester, Lyon and Paris), allowing us to actively provide global assistance whenever and wherever it is needed.

Our mission is to achieve lasting improvement in the quality of life of people, regardless of their gender, race, religion, class or political affiliation, by mobilising resources, building partnerships and developing local capacities to:

Enable individuals, groups and communities to mitigate the effects of disaster and crisis, prepare for their occurrence and provide humanitarian relief and recovery;
Assist the disadvantaged in becoming self-reliant by developing their own solutions to development challenges and creating sustainable livelihoods;
Promote sustainable development and address the root causes of conflict through programmes that target education, shelter, water and sanitation, health and nutrition and humanitarian dialogue;
Support the vulnerable, disadvantaged and marginalised and enable them to voice their needs; and
Build local capacities.

The charity relies heavily on the generous donations it receives from fellow charities, individuals and other organisations.

This annual report details what we have achieved during the year to 31 December 2021.

Fundraising

The Charity has always applied the policy of fundraising through our own staff and volunteers and does not have any arrangements with commercial participators, professional fundraisers and third party organisations.

Fundraisers and volunteers are recruited primarily where the organisation has an office such as Bradford, Manchester, London and Birmingham with the intention of raising funds for our charitable objectives.

Human Relief Foundation is a member of the Fundraising Regulator and in 2021 we received no complaints during the year under review.

Human Relief Foundation staff are trained in fundraising methods to ensure that the approach we apply when communicating with members of the public does not cause unnecessary intrusion on a

Human Relief Foundation

Report of the Trustees for the year ended 31 December 2021 (continued)

Achievements and performance

In 2021, we saw the UK come out of the major restrictions which were imposed by the government due to COVID-19. However, our main community fundraising activities were still severely affected during the year. As our staff and volunteers return to work, we hope that our full fundraising activities will resume again but expect that the pandemic may have permanently changed the way we fundraise as they will need to evolve to the post-pandemic era. The year remained challenging, but the Board was pleased with the overall performance considering the current climate and the charity was able to deliver the much need humanitarian assistance.

HRF measures success by the financial performance throughout the year whereby an increase in the funds raised enables the organisation to assist more beneficiaries throughout the world. HRF also determines success by securing more funding from institutional donors and partnerships in order to fulfil the organisations objectives. In 2021, HRF secured more funding from various UN and other development agencies compared to the previous financial year. However, funding from individual donors fell for the year and this can be attributed as a direct result of the impact of the pandemic and we hope that the funding will recover now that the governmental restrictions have been lifted.

During 2021, HRF implemented programmes and projects which directly contributed to our organisation s aims and objectives. We partnered with UNDP to implement livelihood projects where beneficiaries received business grants and business training to provide a source of long-term income to alleviate poverty. Our School Feeding project with WFP provided daily school meals to thousands of students as an incentive for students to attend schools and advance their education. Our ongoing projects such as orphan sponsorship ensures vulnerable families receive financial support to reduce any negative coping mechanisms. HRF ensures all the programmes and activities undertaken are all to further the organisation s aims and objectives and for the public benefit.

Fundraising campaigns, income from our charity shops and programme and project implementation are all undertaken for the sole purpose ke donations to such charitable institutions and individuals at such time and in such manner as the trustees may in their absolute discretion think fit, for the worldwide relief of poverty, sickness, protection, preservation of good health and the advancem

powers and duties.

Jordan

660,000 Syrian refugees are registered in the country in addition to the 2.3 million Palestinian refugees registered with UNRWA; 1 in 14 people currently residing in Jordan is a refugee. Pre-existing vulnerabilities of both refugee and host communities across Jordan have been compounded and exacerbated by the COVID-19 pandemic. Refugee communities continue to face significant challenges relating to access to employment, food security and protection. Host and other Jordanian communities have also been badly affected by the pandemic with the level of poverty increasing by around 38 percentage points among Jordanian citizens.

Human Relief Foundation in Jordan has continued to respond to these ongoing challenges in 2021. 1,752 households were provided with financial support throughout the year, which could be used to pay rent, bills or debt. HRF also covered the medical costs for 11 patients that required operations. 4,010 households were provided with periodic food assistance through the distribution of food parcels. As well as this, HRF implemented its annual Qurbani project in Jordan, distributing meat packs to 350 households. HRF has a significant orphan sponsorship programme in Jordan, providing 270 orphans with financial support throughout the year.

HRF also ran an Eid clothing project for orphans, providing clothing for 320 orphans to coincide with Eid. Additionally, an entertainment day was organised for orphans.

Human Relief Foundation

Report of the Trustees for the year ended 31 December 2021 (continued)

For Syrian refugees in Jordan, HRF continued its funding of the Hope Centre in Zaatari Camp. The Hope Centre is a one-of-a-kind institution offering physiotherapy and rehabilitation for refugees with visual, aural, movement or psychological impairments or challenges.

Iraq

Significant progress has been made in Iraq since the end of the conflict against ISIS in 2017. However, ongoing post-conflict recovery efforts are taking place against a backdrop of economic challenges, social unrest and ongoing displacement.

2021 was a very productive year for HRF Iraq, seeing the end of projects rolling over from the previous year and the start of new projects, some continuing into 2022. HRF completed a long running OCHAfunded programme which provided 1,973 sealing off kits (SOKs), rehabilitated critically damaged shelters for 416 households and provided rental subsidies for 56 households across Kirkuk governorate. In response to a government-initiated closure of IDP camps across Iraq, HRF delivered an additional OCHA-funded project in cooperation with a local partner which saw the distribution of a further 429 SOKs to affected IDP households across both Kirkuk and Salah al Din governorates.

HRF continued its partnership with WFP to deliver the national school feeding programme in Salah al Din and Qadisiya governorates for both the 2020-2021 and 2021-2022 school years. Despite significant challenges posed due to disruptions to the school calendar in the midst of the COVID-19 pandemic, HRF was able to distribute 61,842 food baskets to primary school age children in Salah al Din, and 44,677 in Qadisiya in the 20/21 school year. The 21/22 school year partnership is ongoing.

HRF saw a significant expansion of its livelihoods portfolio in Iraq through generous funding from UNDP. Within the context of post-conflict Iraq, HRF views livelihoods programming as an increasing essential thematic focus for the country. HRF implemented an innovative project in the often neglected south of Iraq delivering business training for 50 beneficiaries and providing asset grants to 30 of these who presented the best business plans in either the digital or green economy. HRF also began a project in the northern district of Sinjar, providing business training for 150 beneficiaries and business asset grants to 100 of those with the best business plans. In addition to the provision of was vocational training. HRF delivered a demand-driven vocational training project for 220 youth in Mosul city in the construction and housing sectors. The training was followed by networking opportunities for course participants to find job opportunities in existing construction and housing businesses in Mosul.

On top of this, HRF began the implementation of a large-scale, multi-output livelihoods programme across four conflict-affected districts of Iraq, Qaim and Habbaniyah (Anbar governorate), Tooz Khormato (Salah al Din governorate) and Muhalabiyah (Ninewa governorate). This programme will see a total of 2,600 beneficiaries engaged in a variety of livelihoods interventions, including; community-based initiatives, business training and grant distribution, and vocational training opportunities. This programme will run into the middle of 2022.

Finally, our offices in Mosul and Baghdad were able to carry out a wealth of activities across the country thanks to the funding raised internally:

885 households supported with food baskets .
5,575 households benefited from better access to water through digging of wells or the installation of water systems.
Orphan sponsorship for 536 orphans and the rehabilitation of orphanages.
School bag distribution for 1,000 children.
Ramadan food baskets for 800 households.
Qurbani meat distributions for 2,800 households.
Cash distribution for 100 households.

Pakistan

Pakistan continues to face a number of development challenges relating to socio-economic inequality and compounded by climate change vulnerability and the COVID-19 pandemic.

Human Relief Foundation

Report of the Trustees for the year ended 31 December 2021 (continued)

2021 also saw a sizeable influx of Afghan refugees enter Pakistan following the collapse of the national government and the Taliban takeover.

HRF opened The HRF Institute for Skills Development in Mansehra to provide vocational training opportunities for vulnerable individuals living in the surrounding areas. The institute took on 80 trainees throughout 2021, delivering a variety of courses including basic English, computer literacy, stitching and health & beauty.

Water scarcity remains a severe problem for many remote communities in Pakistan. In 2021, HRF installed 66 communal hand pumps across Rajanpur, Lakki Marwat and Mardan and 96 shallow hand pumps were installed in Mardan and Rajanpur. In addition to this, HRF installed a reverse osmosis plant for the purification of water in Waisa village, Attock district. It purifies 30,000 litres of water for 5,000 people daily.

600 households received Ramadan food parcels, 300 individuals were provided with Iftar meals and 350 households received Qurbani meat packs. 98 orphans were sponsored through cash grants in Mardan, Kohat, Isakhel and Eid activities were held for orphans.

HRF began its shelter programme in Pakistan and had completed 3 shelters by the end of December 2021.

Finally, HRF provided medical support for individuals living in Mirpir, Kashmir.

Bangladesh

Bangladesh is affected by natural hazards and is host to a large Rohingya refugee population, both of which have an impact on humanitarian needs in the country. 866,000 Rohingya refugees from Myanmar, 52% of whom are children. Camp conditions are marked by insecurity, congestion and lack of privacy, and inadequate sanitation facilities and water infrastructure. The majority of Rohingya households engage in high-risk coping strategies, such as selling or rationing aid or taking on new debts, in order to meet basic needs. This is particularly true for female-headed households, households without income-generating activities, and those with older people and people with disabilities amongst their members. Vulnerability in the camps has been compounded by COVID-19, with lockdowns limiting access to vital services.

During 2020, HRF secured funding from the Islamic Development Bank (ISDB) to run a multi-year, multi-sector programme that will provide 79,790 direct beneficiaries, including vulnerable Rohingya households and vulnerable host community households, with durable shelter solutions. In 2021, the shelter component was prioritised in line with donor preferences and in-camp needs. Despite challenges primarily stemming from the COVID-19 pandemic, HRF made significant progress against targets. By December, HRF had constructed 3,963 mid-term shelters (97% of the target) across Kutupalong refugee camp. The construction of the shelters was accompanied with the distribution and installation of solar panel systems and fire extinguishers to all households. By December, 3,963 solar panels had been installed and 2,787 fire extinguishers had been distributed. In addition to this, HRF constructed 875 shower blocks (85% of the target) and 891 toilet blocks (87% of the target) to ensure dignified WASH access for the targeted Rohingya communities. As well as targeting Rohingya refugees, HRF has also been supporting host communities in the areas surrounding the refugee camp through the construction of host community shelters and toilets. The remaining shelter activities will be completed early 2022. All further components of the Islamic Development Bank programme are scheduled for delivery in 2022.

2021 also saw HRF respond swiftly and decisively to developing emergencies in Kutupalong camp. On 22 March 2021, a devastating fire broke out in three Rohingya refugee camps killing 11 refugees and leaving some 10,100 households without shelter. HRF launched an emergency response and distributed non-food item (NFI) kits containing cooking utensils, bathing and cleaning items, bedding and protection items, personal hygiene items to 190 fire-affected households. An additional 180 households received emergency food assistance and 70 households were provided with emergency shelter kits.

Human Relief Foundation

Report of the Trustees for the year ended 31 December 2021 (continued)

In July, prolonged and intense rain caused flash floods and landslides which in turn led to significant damage to shelters and infrastructure in camps 1W, 1E, 8W, 8E, 9 and 10. Surrounding host communities were also badly affected by this incident. HRF responded through the provision of 191 NFI kits to affected Rohingya households and 134 NFI kits to host communities.

Rajshahi. 300 households received food parcels containing enough to meet the needs of an average 5 person household for 2 weeks.

Finally, HRF distributed 250 blankets to homeless persons living in Dhaka in time for the winter months.

In total, 7,280 households comprising of 35,338 individuals were reached with assistance in 2021. 29,156 of these individuals were Rohingya and the remaining 6,232 individuals were from Bangladeshi communities.

Ghana

Ghana is classified as a lower middle-income country (LMIC) with a population of around 30 million people. Recent development gains have faced severe challenges in the face of the COVID-19 pandemic, with some evidence of reversal. The 2021 Cadre Harmonis (CH) quarter four assessment for Ghana indicated that the food security situation had worsened, increasing from 330,000 people in 2020, to 563,000 in 2021. In addition to this, 23 percent of the population live below the poverty line and 8.2 percent below the extreme poverty line. Ghana is also marked by regional inequalities, particularly between the northern and southern regions.

In the northern and central regions. In 2021, HRF constructed 89 water wells across the eastern, central and northern regions. In addition to this, 15 borehole wells were constructed in Tamale.

As well as access to WASH infrastructure, HRF places a focus on education in Ghana. In 2021, HRF supplied 2 schools (The Dr Naila Haroon Academy and The Light of Hope Academy) with equipment, furniture and stationery. In February, HRF also distributed education materials to students in Tamale.

HRF has continued to support a small number of orphan households (13) in Accra and Tamale. In addition to this, Ramadan food packages were distributed to 200 households, and Qurbani meat provided to 300 households.

Yemen

Over 4 million remain internally displaced, at least 280,000 were displaced in 2021. Devaluation of the -torn economy, with the livelihoods of millions of Yemenis placed under further strain. Access to public services remains severely patchy. The COVID-19 pandemic has caused the deaths of at least 2,000 people, with this likely to be an underestimate due to inadequate tracking and monitoring resources in place. Moreover, restrictions put in place to limit the spread of COVID-19 had the effect of further disrupting already stretched but vital services.

HRF continues to grow its presence in Yemen. In 2021, HRF began the implementation of a food basket distribution programme in close coordination with the Food Security and Agriculture Cluster, which will see the distribution of 4,000 food baskets to vulnerable IDP households across Aden, Lahj, Al Dhalea and Hadramout governorates. In addition to this, HRF distributed 3,500 Ramadan food baskets in Hadramout and Aden governorates. Hot meals were also provided to 2,000 individuals during Ramadan in Hadramout, Aden and Al Dhalea. Further hot meals were distributed outside of Ramadan to 1,000 individuals in Tarim and Seiyun.

HRF undertook a large Qurbani campaign, provided 12,000 beneficiaries with meat packages in Aden, Hadramout, Shabwa, Hodeidah, Yaffa, Taiz, Lahj and Abyan governorates.

Human Relief Foundation

Report of the Trustees for the year ended 31 December 2021 (continued)

Beyond food assistance, HRF provided 1,800 baby kits providing essentials such as nappies and baby milk to vulnerable households. In addition to this, new-born incubators were provided to struggling hospitals in Sah and Tarim, Hadramout governorate.

Our volunteers

The charity gratefully accepts the help of its 25 volunteers who help the charity to raise funds by working in its shops. Without the commitment of these individuals the contribution made by the sale of donated goods could not be achieved.

Volunteers undertake a variety of roles within retail fundraising including collecting donated goods, sorting and merchandising as well as staffing our 6 retail outlets. The time donated by volunteers amounts to the equivalent of 20 (2020: 20) full time equivalent staff.

Financial review

The Trustees are pleased with the financial performance of the Charitable Group for the year ended 31 December 2021.

The results on the Consolidated Statement of Financial Activities show an overall surplus of £919,866, compared to a surplus of £1,084,382 in the previous financial year.

The trustees are pleased with the increase in funding received from the institutional donors. Although the voluntary income has decreased from the previous financial year, the trustees believe that this is expected and inevitable due to the pandemic and they hope that the voluntary income will recover now that the pandemic restrictions are lifted. Overall, the trustees are satisfied with the performance of the organisation given the exceptionally tough trading conditions due to the pandemic.

The trading subsidiary company, Delta One Investments Limited, continues to sell donated goods and the Trustees are pleased with its contribution to the funding of the Charity.

e available and adequate to fulfil its obligations

for the foreseeable future.

Reserves policy

In assessing the appropriate level of reserves to be maintained by the Group, the Trustees take historic and forecast levels of income and expenditure and their volatility into account. This has resulted in a current policy of maintaining the level of free reserves in the range of 3 to 6 months forward expenditure. The Board reviews the policy on reserves annually.

The current level of funds held by the charity at the year-end amounted to £6,146,210 (2020 - £5,226,344) and included restricted funds of £4,806,764 (2020 £3,833,454). After deducting restricted funds and fixed assets, the Group had free reserves of £704,605 (2020 £739,976). This represents 0.9 months (2020 1.1 months) forward expenditure which is a decrease of 0.2 months compared to last year end.

Plans for future periods

The Trustees hope to increase the organisation s humanitarian activities in Yemen as well as expanding operations in all current international field offices. Domestically within the UK, the Board plans to do more community charitable projects and intends to increase the number of charity shops in London.

Human Relief Foundation

Report of the Trustees for the year ended 31 December 2021 (continued)

Reference and administrative Details

For reference and administrative details please see Charity Information on page 1.

Structure, Governance and Management

The Directors of the Charitable Company are its Trustees for the purposes of charity law. The Trustees and Officers serving during the year and since the year end were as follows:

Dr Haytham Al-Khaffaf (Chairman) Mr Bara Abdul-Salam Mr Mohanned Rahman Mr Suhail Sharief Mr Ayad Al-Rawi (Appointed n 03 July 2022)

Company Secretary - Mr Kassim Tokan

The Senior Management Team takes day to day responsibility for operational management of the Charity. During the year the Senior Management Team comprised the following key individuals:

Dr Nabeel Ramadhani Chief Executive Officer/President Mr Kassim Tokan - Deputy Chief Executive Officer

Ms Sandra Craven Finance Manager (Resigned on 7 April 2022)

Mr Naeem Amza Accountant (Appointed on 11 April 2022) Mr Mohammed Rahman Head of International Programmes

Constitution

Human Relief Foundation is a company limited by guarantee, governed by its articles of association which have not been amended since incorporation on 30 March 2007. The Charity registered with the Charity Commission on 14 October 2008 after receiving a gift in kind upon the dissolution of its predecessor charity also named Human Relief Foundation. The liability of members is limited to £1 per member.

The Charity has a trading subsidiary, Delta One Investments Limited, a company limited by shares, registered company number 07461733.

Appointment of Trustees

The Board of Trustees consists of local people that collectively have the skills, expertise and experience to ensure that the Charity is managed effectively.

Where a vacancy arises, a new trustee is appointed only by the passing of a resolution of the Board of Trustees.

Trustee induction and training

Trustees are inducted by the Board approving their applications, having regard to their potential Trustees. Once appointed, new Trustees are briefed and given a training handbook. In some cases it may be mutually agreed that a formal course will be beneficial; the Charity will arrange formal tuition with NCVO or other provider as appropriate.

Organisation

The Board of Trustees administers the Group. The Board normally meets 4 times per year, covering matters pertaining to finance, investment, governance, human resources, fundraising, public relations and retail.

Human Relief Foundation

Report of the Trustees for the year ended 31 December 2021 (continued)

The Board of Trustees includes a range of individuals with the appropriate knowledge and experience. External advisors may be engaged, be they paid or voluntary, where the Board deem it necessary to support them in their role.

A President and Senior Management Team are appointed by the Trustees to manage the day-to-day operations of the Charity. To facilitate effective operations the President and the Senior Management Team under the direction of the President have delegated authority for operational matters.

Related parties and co-operation with other organisations

None of our Trustees receive remuneration or other benefit from their work with the Group. Any connection between a Trustee or member of the Senior Management Team, a supplier, funder, supporter, organisation working collaboratively with or beneficiary of the Group must be disclosed to the Board of Trustees in the same way as any other contractual relationship with a related party.

The work of the Charity is internationally recognised and in April 2003 Special Consultative Status with the Economic and Social Council of the United Nations was granted. HRF is a signatory of the Code of Conduct for the International Red Cross and Red Crescent Societies and has a partnership agreement with the European Commission Humanitarian Aid (ECHO). It is also a member of the British Overseas National Development Forum (BOND).

-owned subsidiary company, Delta One Investments Limited, trades on the

Pay policy for senior staff

The pay of the President and Senior Management Team is reviewed annually and is normally increased in line with inflation and comparable roles within the sector.

Principal risks and uncertainties

The Trustees have identified resources and established review systems to manage organisational risk.

The Trustees maintain a risk register of the risks faced by the Charity and its subsidiary that is reviewed at least annually. The risk register records the risks that may arise in each area of the operations, along with the policies, systems and procedures in place to mitigate them. Risks are identified, assessed, and scored according to their likelihood and impact. Appropriate steps are then taken to mitigate them in day-to-day operations.

The principal risks and uncertainties faced by the Group at the time of writing are as follows:

Increase in competition where a growing number of charities are seeking funds from the same donors.
Compliance requirements with relevant laws and regulations. Foreign exchange risk.
Safeguarding assets against unauthorised use.
The continued ability to transfer funds to certain jurisdictions.
The unprecedented effect of COVID-19 on donations received and the ability to implement projects internationally.

Statement as to disclosure to our auditor

In so far as the Trustees are aware at the time of approv

there is no relevant information, being information needed by the auditor in connection with the Trustees, having made enquiries of fellow directors and to have individually taken, have each taken all steps that he/she is obliged to take as a director in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

Human Relief Foundation

Report of the Trustees for the year ended 31 December 2021 (continued)

Auditor

Azets Audit Services Limited were appointed auditor to the charity following their acquisition of the trade of Garbutt & Elliott Audit Limited on 1 December 2021. Azets Audit Service Limited have indicated their willingness to be reappointed.

Mr Mohanned Rahman Trustee 28/10/2022

Human Relief Foundation

ities in relation to the financial statements

inancial Statements

The Trustees a inancial Statements in accordance with applicable law and UK Accounting Standards (UK Generally Accepted Accounting Practice).

Company law requires the Group Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue to operate.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Group 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 the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Human Relief Foundation

Independent Auditor s Report to the Members of Human Relief Foundation

Opinion

We have audited the financial statements of Human Relief Foundation and its subsidiary for the year ended 31 December 2021 which comprise of the Consolidated and Charity Statement of Financial Activities, the Group and Charity Balance Sheets, the Consolidated Statement of Cash Flows and the related Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

give a true and fair view of the state of the affairs as at 31 December 2021 and of its income and expenditure for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
have been prepared in accordance with the requirements of the Companies Act 2006, the Charites and Trustee Investment (Scotland) Act 2005 and regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statemen ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Human Relief Foundation

Human Relief Foundation (continued)

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

strategic report and the
consistent with the financial statements; and
strategic report and the s been
prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us;
the financial statements are not in agreement with the accounting records and returns;
certain
we have not obtained all the information and explanations necessary for the purposes of our audit.

Responsibilities of the trustees

ilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charit ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Human Relief Foundation

Human Relief Foundation (continued)

A further description of our responsibilities for the audit of the financial statements is located on the uk/auditorsresponsibilities. This description

Extent to which the audit was considered capable of identifying irregularities, including fraud

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, through discussion with the Trustees and other management, and from inspection of the group and regulatory and legal correspondence. We discussed with the Trustees and other management the policies and procedures regarding compliance with laws and regulations. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance during the audit.

The group and charitable company are subject to laws and regulations that directly affect the financial statements including company law, charity law, financial reporting legislation, pensions legislation, taxation legislation and further laws and regulations that could indirectly affect the financial statements, including safeguarding, medicines regulation, environmental, health and safety and employment legislation. We assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any. These procedures did not identify any potentially material actual or suspected non-compliance.

To identify risks of material misstatement due to fraud we considered the opportunities and incentives and pressures that may exist within the group and the charitable company to commit fraud. Our risk assessment procedures included: enquiry of Trustees and other management to understand the high level policies and procedures in place to prevent and detect fraud, reading Board minutes and considering performance targets and incentive schemes in place for management. We communicated identified fraud risks throughout our team and remained alert to any indications of fraud during the audit.

As a result of these procedures we identified the greatest potential for fraud in the following areas:

income recognition and in particular completeness and the risk that income is recognised in the wrong reporting period and also that restricted income is incorrectly recognised within unrestricted income; and
subjective accounting estimates.

These fraud risks arise due to a potential desire to present the results in a differing light to suit management objectives.

As required by auditing standards we also identified and addressed the risk of management override of controls.

We performed the following procedures to address the risks of fraud identified:

identifying and testing high risk journal entries through vouching the entries to supporting documentation;
assessing significant accounting estimates for bias;
testing the recognition of income and in particular that it was recognised in the correct period and any restrictions recognised; and
testing the control environment around cash takings, including segregation of duties and cash reconciliations.

Human Relief Foundation

Human Relief Foundation (continued)

Extent to which the audit was considered capable of identifying irregularities, including fraud (continued)

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it.

In addition, as with any audit, there remained a higher risk of non-detection of fraud, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Our audit procedures are designed to detect material misstatement. We are not responsible for preventing non-compliance or fraud and cannot be expected to detect non-compliance with all laws and regulations.

Use of our report

This report is made solely to the members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the members and trustees those To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, the members as a body trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Alan Sidebottom 28/10/2022 Senior Statutory Auditor For and on behalf of Azets Audit Services Limited Triune Court Statutory Auditor Monks Cross Drive York YO32 9GZ

Human Relief Foundation

Charity only Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31 December 2021

		Unrestricted	Restricted	2021	2020
		funds	funds	Total	Total
	Notes	£	£	£	£
Income from:
Donations and non-performance grants	3	2,455,754	4,249,267	6,705,021	6,690,405
*Income from charitable activities*
Grants receivable	3	-	3,153,462	3,153,462	2,476,791
*Other income*	3	7,044	-	7,044	5,923
*Income from investments*	3	32	-	32	275
Total income		2,462,830	7,402,729	9,865,559	9,173,394
Expenditure on:
Raising funds	4	1,031,763	-	1,031,763	934,519
Charitable activities	4	1,484,511	6,429,419	7,913,930	7,154,493
Total expenditure		2,516,274	6,429,419	8,945,693	8,089,012
Net income and net movement in funds	5	(53,444)	973,310	919,866	1,084,382
Total funds brought forward		1,390,714	3,833,454	5,224,168	4,139,786
Total funds carried forward	12, 13	1,337,270	4,806,764	6,144,034	5,224,168

The Statement of Financial Activities complies with the requirements for an income and expenditure account under the Companies Act 2006 and includes all gains and losses recognised in the year.

The results for the year all relate to continuing operations.

A fully detailed charity only Statement of Financial Activities for the year ended 31 December 2020 is shown at note 18.

Human Relief Foundation

Consolidated Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31 December 2021

		Unrestricted	Restricted	2021	2020
		funds	funds	Total	Total
	Notes	£	£	£	£
Income from:
Donations and non-performance grants	3	2,377,618	4,249,267	6,626,885	6,669,618
*Other trading activities*
Retail - sale of donated goods		336,441	-	336,441	249,421
COVID 19 Business interruption grants		96,310	-	96,310	97,668
*Income from charitable*
*activities*
Grants receivable	3	-	3,153,462	3,153,462	2,476,791
*Other income*	3	7,044	-	7,044	5,923
*Income from investments*	3	32	-	32	275
Total income		2,817,445	7,402,729	10,220,174	9,499,696
Expenditure on:
Raising funds	4	1,386,378	-	1,386,378	1,260,821
Charitable activities	4	1,484,511	6,429,419	7,913,930	7,154,493
Total expenditure		2,870,889	6,429,419	9,300,308	8,415,314
Net income and net movement in funds	5	(53,444)	973,310	919,866	1,084,382
Total funds brought forward		1,392,890	3,833,454	5,226,344	4,141,962
Total funds carried forward	12, 13	1,339,446	4,806,764	6,146,210	5,226,344

The Statement of Financial Activities complies with the requirements for an income and expenditure account under the Companies Act 2006 and includes all gains and losses recognised in the year.

The results for the year all relate to continuing operations.

A fully detailed Consolidated Statement of Financial Activities for the year ended 31 December 2020 is shown in note 19.

Human Relief Foundation

Balance Sheets as at 31 December 2021

		Group	Group	Charity	Charity
		2021	2020	2021	2020
	Notes	£	£	£	£
Fixed assets
Tangible assets	8	509,841	527,914	508,024	525,381
Investment properties	9	125,000	125,000	125,000	125,000
Investments	9	-	-	1	1
Investments - Bitcoin	9a	77,306	-	77,306	-
		712,147	652,914	710,331	650,382
Current assets
Debtors	10	1,131,070	903,022	1,527,238	1,158,801
Cash at bank and in hand		5,002,867	5,179,455	4,601,611	4,918,899
		6,133,937	6,082,477	6,128,849	6,077,700
Creditors: Amounts falling duewithinone year	11	(699,874)	(1,509,047)	(695,146)	(1,503,914)
Net current assets		5,434,063	4,573,430	5,433,703	4,573,786
Total assets less current liabilities		6,146,210	5,226,344	6,144,034	5,224,168
Funds of the charity
Unrestricted funds		1,339,446	1,392,890	1,337,270	1,390,714
Restricted funds	12	4,806,764	3,833,454	4,806,764	3,833,454
Total funds	13	6,146,210	5,226,344	6,144,034	5,224,168

The notes on pages 20 to 41 form part of these financial statements.

28/10/2022

The financial statements were approved by the board on

and signed on its behalf by:

Mr Mohanned Rahman Trustee

Company registration number: 06195282

Human Relief Foundation

Consolidated Statement of Cash Flows for the year ended 31 December 2021

	Notes	2021	2020
		£	£
Net cash (used in)/provided by operating activities	16	(345,318)	2,029,997
Cash flows from investing activities
Purchase of property, plant and equipment		(5,400)	(12,422)
Purchase of investments in Bitcoin		(99,193)	-
Disposal of investments in Bitcoin		273,291	-
Bank interest received		32	275
Net cash provided by/(used in) investing activities		168,730	(12,147)
(Decrease)/increase in cash and cash equivalents in the year		(176,588)	2,017,850
Cash and cash equivalents at the beginning of the year		5,179,455	3,161,605
Total cash and cash equivalents at the end of the year		5,002,867	5,179,455

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

1.1 Accounting convention

The financial statements have been prepared on a going concern basis in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) ( Charities SORP (FRS 102) ), the Financial Reporting Standard applicable in the UK and Ireland (FRS 102), the Companies Act 2006, the Charities Act 2011 and the Charities Accounts (Scotland) Regulations 2006.

Human Relief Foundation meets the definition of a public benefit entity under FRS 102.

Assets and liabilities are initially recognised at cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.

On the grounds that the group accounts the charitable company has taken advantage of certain exemptions conferred by section 1.11 of FRS 102 as follows:

Exemption from presenting a charitable company statement of cash flows as a primary statement to the financial statements.

1.2 Going concern

The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from the authorisation of these financial statements and concluded that the level of reserves and cash at bank, together with budgeted income and expenditure, is sufficient to meet the . Thus the financial statements have been prepared on a going concern basis.

1.3 Basis of consolidation

The financial statements consolidate the results of the charity and its wholly owned subsidiary, Delta One Investments Limited, on a line by line basis.

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

1.4 Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attaching to the item(s) have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from grants is recognised when the charity has entitlement to the funds, any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. Where grant income has been received, but the charity has not met the conditions to become entitled to the income, an income deferral is made.

Donated goods and services

Donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is recognised in expenditure in the period of receipt.

the point of sale. As a result of the high volume of low value donated goods received by the charity, the cost of recognising these items at fair value on receipt would outweigh the benefit of recognising them in the accounts.

In accordance with the Charities SORP (FRS 102), the value of volunteer time is not recognised in the financial statements.

Investment income

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of interest paid or payable by the Bank.

Rents from investment properties are included when they are receivable by the charity.

1.5 Fund accounting Unrestricted funds are funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for a particular purpose. Where no on-going restriction remains and all original conditions and restrictions have been met in relation to the original grant or donation, funds are transferred to general funds. The purpose and use of the restricted funds is set out in note 12.

1.6 Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been apportioned on a basis consistent with the use of the resources.

The cost of raising funds includes fundraising event costs, direct campaigns, general information and public relation costs and their associated support costs.

Expenditure on charitable activities relates to grants awarded and associated support costs.

Irrecoverable VAT is charged as a cost against the activity for which expenditure was incurred.

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include administration, finance, human resources, information systems and governance costs which support the services provided to beneficiaries.

These costs have been allocated between the costs of raising funds and expenditure on charitable activities on the basis set out in note 4.

1.7 Operating leases

Rentals applicable to operating leases are charged to the Statement of Financial Activities on a straight line basis over the term of the lease.

1.8 Staff costs

The costs of short term employee benefits are recognised as a liability and an expense where settlement of obligations does not fall within the same period.

Employee severance pay is recognised within the accounts, on an accruals basis, in the year in which the employee left the organisation.

1.9 Investments

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently, it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the Statement of Financial Activities.

Investments in subsidiaries are stated at cost and the Trustees review the carrying value annually for indications of impairment.

1.10 Tangible fixed assets

Fixed assets are included on a historical cost basis. It is a policy of the trustees that individual items with a cost below £500 are not capitalised.

Depreciation is provided at the following rates and bases to write off the cost of tangible fixed assets over their estimated useful lives by annual instalments, with a full year s charge in the acquisition year and no charge in the year of disposal:

Freehold buildings 2% straight line Leasehold buildings 20% straight line Fixtures and fittings 20% straight line Motor vehicles 20% reducing balance Computer equipment 25% straight line

Freehold land is not depreciated.

1.11 Stock

high volume of these items and to include it on the balance sheet. The value of these goods to the charity is instead recognised when they are sold in the shops.

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

1.12 Financial instruments

Financial instruments are recognised in the group group becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity held for working capital. Bank overdrafts are shown within borrowing in current liabilities.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid.

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset. Impairment losses are recognised in the income and expenditure account.

Creditors, loans and provisions

Creditors, loans and provisions are recognised where the group has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors, loans and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

re discharged,

cancelled or they expire.

Amounts recognised as provisions are best estimates of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation.

1.13 Taxation

Human Relief Foundation is a registered charity and as such is a charity within the meaning of schedule 6 of the Finance Act 2010. Accordingly, the Charity is potentially entitled to tax exemption under part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 in respect of income and gains arising.

The trading subsidiary is liable to corporation tax on its chargeable profits. Current tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantially enacted at the balance sheet date. Minimal corporation tax arises on the subsidiary as profits are gift aided to the charity.

1.14 Foreign currency

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to statement of financial activities.

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

1.15 Pensions

The group operates a defined contribution scheme for the employees of both the Charity and its trading subsidiary. Contributions are charged as an expense to the Statement of Financial Activities in the period in which they fall due.

1.16 Leases

Rentals payable under operating leases, including any lease incentives received, are charged to the statement of financial activities on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.

2. Critical accounting estimates and judgements

estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows:

Accrued income

Accrued income has been included within these financial statements when its receipt is considered probable. Management assesses the probability of its receipts by considering contracts and agreements in place, current relationships with funders and, where applicable, work performed. At the year end, accrued income totalled £874,442 (2020 - £413,234).

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

3. Income

For the year ended 31 December 2021	Unrestricted income	Restricted income	2021 Total
	£	£	£
Donations and non-performance grants:
Donations from individuals and charitable organisations (including Gift Aid)	2,322,930	4,249,267	6,572,197
Gift Aid donation from subsidiary	132,023	-	132,023
Google advertising gift in kind	801	-	801
Charity only total	2,455,754	4,249,267	6,705,021
Gift Aid donation from subsidiary	(132,023)	-	(132,023)
Furlough income in subsidiary	53,887	-	53,887
Group total	2,377,618	4,249,267	6,626,885
*Income from charitable activities*
Performance related grants receivable:
OCHA Project - Shelter assistance for vulnerable households living in critical shelter conditions	-	953,075	953,075
UNDP051 Project - The provision and
implementation of cash for work in Erbil and	-	31,924	31,924
Sulaymaniyah governorates, Iraq
UNDP216 Project Promoting economic recovery
through entrepreneurship and business creation in digital and green economy in Muthanna	-	155,055	155,055
Governorate
UNDP217 Project Vocational training in Mosul City	-	176,092	176,092
UNDP327 Project Supporting livelihoods and
economic reintegration in the return of	-	65,895	65,895
communities in Iraq
UNHabitat Project	-	8,043	8,043
WFP - School Feeding Programme for Hamzah, Qadisiyah and Balad, Salah Al-Din Iraq	-	398,719	398,719
Bangladesh IDP Project	-	1,364,659	1,364,659
Charity and group total	-	3,153,462	3,153,462

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

3. Income (continued)

	Unrestricted	Restricted	2021
For the year ended 31 December 2021	income	income	Total
	£	£	£
*Other income*
Rental income	6,080	-	6,080
Foreign currency translation	964	-	964
Charity and group total	7,044	-	7,044
*Income from investments*
Bank deposit interest	32	-	32
Charity and group total	32	-	32
For the year ended 31 December 2020	Unrestricted income	Restricted income	2020 Total
	£	£	£
Donations and non-performance grants:
Donations from individuals and charitable organisations (including Gift Aid)	1,947,869	4,668,806	6,616,675
Gift Aid donation from subsidiary	72,859	-	72,859
Google advertising gift in kind	871	-	871
Charity only total	2,021,599	4,668,806	6,690,405
Gift Aid donation from subsidiary	(72,859)	-	(72,859)
Furlough income in subsidiary	52,072	-	52,072
Group total	2,000,812	4,668,806	6,669,618

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

3. Income (continued)

	For the year ended 31 December 2020 Unrestricted income £ Restricted income £ 2020 Total £
	*Income from charitable activities* Performance related grants receivable: OCHA Project - Shelter assistance for vulnerable households living in critical shelter conditions - 415,508 415,508 UNDP051 Project - The provision and implementation of cash for work in Erbil and Sulaymaniyah governorates, Iraq - 669,652 669,652 UNDP101 Project - Implementation of Small Business Grants and Piloting of Savings Groups to Revitalise Local Economies Returned, and Resident Community Members, Salah al Din Governorate, Iraq - 194,399 194,399 WFP - School Feeding Programme for Hamzah, Qadisiyah and Balad, Salah Al-Din Iraq - 965,107 965,107 UNHabitat Project - 112,799 112,799 UNHCR Project Warehouse management and CRI distributions for internally displaced persons in Kirkuk Governorate - 100,000 100,000 Bangladesh IDP Project - 19,326 19,326
	Charity and group total - 2,476,791 2,476,791
	*Other income* Rental income 5,923 - 5,923
	Charity and group total 5,923 - 5,923
	*Income from investments* Bank deposit interest 275 - 275
	Charity and group total 275 - 275

Included within donations from individuals and charitable organisations is Gift Aid amounting to £393,535 (2020 - £216,000).

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

4. Analysis of expenditure

For the year ended 31 December 2021	Direct costs	Allocated costs	Total 2021
	£	£	£
*Expenditure on raising funds:*
Donations campaign	-	171,180	171,180
Donations - fundraising activities	461,163	399,420	860,583
Charity only total	461,163	570,600	1,031,763
Retail sale of donated goods	354,615	-	354,615
Group total	815,778	570,600	1,386,378
Health, education and skills development	504,664	258,700	763,364
Widows and orphans support	496,548	236,942	733,490
Qurbani	480,246	158,123	638,369
Emergency and natural disasters	1,794,499	532,636	2,327,135
Grant funded programmes	3,153,462	298,110	3,451,572
	6,429,419	1,484,511	7,913,930
Total expenditure (charity only)	6,890,582	2,055,111	8,945,693
Total expenditure (group)	7,245,197	2,055,111	9,300,308

expenditure includes staff costs totalling £214,805 (2020 - £175,338).

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021(continued)

4. Analysis of expenditure (continued)

For the year ended 31 December 2020	Direct costs	Allocated costs	Total 2020
	£	£	£
*Expenditure on raising funds:*
Donations campaign	-	206,307	206,307
Donations - fundraising activities	246,829	481,383	728,212
Charity only total	246,829	687,690	934,519
Retail sale of donated goods	326,302	-	326,302
Group total	573,131	687,690	1,260,821
Health, education and skills development	646,984	277,076	924,060
Widows and orphans support	865,890	262,926	1,128,816
Qurbani	595,849	180,006	775,855
Emergency and natural disasters	930,758	599,678	1,530,436
Grant funded programmes	2,476,791	318,535	2,795,326
	5,516,272	1,638,221	7,154,493
Total expenditure (charity only)	5,763,101	2,325,911	8,089,012
Total expenditure (group)	6,089,403	2,325,911	8,415,314

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

4. Analysis of expenditure (continued)

Support costs

Support costs have been allocated based on an estimate, by management, of time spent by employees contributing to each activity. Support costs have been allocated as follows:

				Overseas
				office
For the year ended 31	Employment costs	Premises costs	Administration costs	overhead costs	Total 2021
December 2021	£	£	£	£	£
Donations campaign	112,003	15,937	43,240	-	171,180
Donations - fundraising activities	261,341	37,185	100,894		399,420
Health, education and skills development	74,669	10,624	28,827	144,580	258,700
Widows and orphans support	93,336	13,280	36,034	94,292	236,942
Qurbani	74,669	10,624	28,827	44,003	158,123
Emergency and natural disasters	233,340	33,201	90,084	176,011	532,636
Grant funded programmes	84,003	11,952	32,430	169,725	298,110
	933,361	132,803	360,336	628,611	2,055,111

				Overseas
				office
For the year ended 31	Employment costs	Premises costs	Administration costs	overhead costs	Total 2020
December 2020	£	£	£	£	£
Donations campaign	146,000	20,679	39,628	-	206,307
Donations - fundraising activities	340,667	48,250	92,466	-	481,383
Health, education and skills development	97,333	13,786	26,418	139,538	277,075
Widows and orphans support	121,667	17,232	33,023	91,003	262,925
Qurbani	97,333	13,786	26,419	42,468	180,006
Emergency and natural disasters	304,167	43,080	82,559	169,872	599,678
Grant funded programmes	109,500	15,509	29,721	163,807	318,537
	1,216,667	172,322	330,234	606,688	2,325,911

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

5. Net income for the year

Net income for the year is stated after charging:

		2021	2020
		£	£
	Depreciation of owned assets	23,473	28,378
	Foreign exchange loss	33,439	10,145
	Operating lease charges	89,826	86,790
	Auditor s remuneration:
	- for the audit of the financial statements (company - £10,500, 2020 - £6,300)	13,200	10,640
	- for the provision of other services	3,600	2,610
6.	Information regarding trustees and employees
		2021	2020
		£	£
	Staff costs comprise
	Wages and salaries	1,047,258	1,280,360
	Social security costs	79,113	81,651
	Pension	21,795	20,044
	Redundancy costs	-	9,950
		1,148,166	1,392,005

During the year, the group employed an average of 52 staff (2020 68).

The Trustees received no remuneration or benefits during either year. Trustees received a total of £nil (2020 - £nil) in respect of out of pocket expenses incurred during the year.

No employee earned over £60,000 in the year (2020 no employees).

During the year the brother of Mr M Rahman, a Trustee, was employed by the Charity on a full-time basis as the Finance and Compliance Manager. The employee, Mr M Rahman, received gross remuneration of £45,000 (2020 - £45,000) during the year.

The key management personnel of the charity and group comprise the Trustees and senior management team. The total employee benefits of the key management personnel employed by the charity and group, which encompasses 3 individuals, were £157,133 (2020 - £154,322).

7. Taxation

The trading subsidiary is liable to corporation tax on its chargeable profits. Current tax, including UK Corporation and foreign tax, is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantially enacted at the balance sheet date. As all profits arising in the subsidiary are gift aided to the parent charitable company no corporation tax arises.

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

8. Fixed assets

Group	Freehold land and	Leasehold land and	Fixtures and	Motor vehicles	Computer equipment	Total
	buildings	buildings	fittings
	£	£	£	£	£	£
Cost
1 January 2021	534,519	20,000	83,906	8,993	81,285	728,703
Additions	-	-	2,568	-	2,832	5,400
31 December 2021	534,519	20,000	86,474	8,993	84,117	734,103
Depreciation
1 January 2021	36,725	16,000	77,907	8,528	61,629	200,789
Charge for the year	7,343	4,000	4,266	93	7,771	23,473
31 December 2021	44,068	20,000	82,173	8,621	69,400	224,262
Net book values
31 December 2021	490,451	-	4,301	372	14,717	509,841
31 December 2020	497,794	4,000	5,999	465	19,656	527,914

Charity	Freehold land and	Leasehold land and	Fixtures and	Motor vehicles	Computer equipment	Total
	buildings	buildings	fittings
	£	£	£	£	£	£
Cost
1 January 2021	534,519	20,000	41,831	8,993	81,285	686,628
Additions	-	-	2,568	-	2,832	5,400
31 December 2021	534,519	20,000	44,399	8,993	84,117	692,028
Depreciation
1 January 2021	36,725	16,000	38,365	8,528	61,629	161,247
Charge for the year	7,343	4,000	3,550	93	7,771	22,757
31 December 2021	44,068	20,000	41,915	8,621	69,400	184,004
Net book values
31 December 2021	490,451	-	2,484	372	14,717	508,024
31 December 2020	497,794	4,000	3,466	465	19,656	525,381

All tangible assets were used for charitable purposes.

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

9. Investments

The Charity and the Group

The Charity and the Group
	2021	2020
	£	£
UK investment property
Market value at 1 January 2021 and 31 December 2021	125,000	125,000

The investment property has an historic cost of £300,000 and was independently valued by A J Idle MRICS of Andrew Idle Commercial Property Limited on 10 June 2015 on the basis of open market value. The Trustees believe that the valuation still materially represents fair value at the balance sheet date.

Charity
	2021	2020
	£	£
Shares in subsidiary undertaking
Delta One Investments Limited	1	1

The Charity owns 100% of the ordinary share capital of Delta One Investments Limited, a company registered in England and Wales. Delta One Investments Limited donated goods. Under a deed of covenant, the subsidiary gifts its taxable profit to the parent charity as a Gift Aid donation.

The income and expenditure of Delta One Investments Limited, which have been included in these consolidated accounts, for the year ended 31 December 2021 is summarised below:

	2021	2020
	£	£
Turnover sale of donated goods	336,441	249,421
Administrative expenses	(354,615)	(326,302)
Other operating income	150,197	149,740
Profit on ordinary activities for the financial year	132,023	72,859
Gift aid payment to Human Relief Foundation	(132,023)	(72,859)
Profit on ordinary activities before taxation	-	-
Tax on profit on ordinary activities	-	-
Profit retained for the financial year	-	-

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

9. Investments (continued)

The aggregate assets, liabilities and funds were:

The aggregate assets, liabilities and funds were:
	2021	2020
	£	£
Fixed assets	1,817	2,533
Current assets	410,001	269,470
Liabilities	(409,641)	(269,826)
	2,177	2,177
*Represented by:*
Called up share capital	1	1
Profit and loss account	2,176	2,176
	2,177	2,177

9a. Investments

The Charity and the Group

The Charity and the Group
	2021	2020
	£	£
Investment (cryptocurrencies)
Fair value of gift	251,404	-
Additions	99,193
Disposals	(273,291)	-
Carried forward	77,306	-

Cryptocurrencies are remeasured as of the reporting date.

10. Debtors

0. Debtors
	Group		Charity
	2021	2020	2021	2020
	£	£	£	£
Trade debtors	3,756	1,355	3,756	1,355
Amount owed by subsidiary	-	-	404,913	264,693
Prepayments	218,144	70,663	218,144	70,663
Accrued income	874,442	413,234	874,442	413,234
Other debtors	34,728	417,770	25,983	408,856
	1,131,070	903,022	1,527,238	1,158,801

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

11. Creditors Amounts falling due	within one	year	year
		Group			Charity
	2021		2020		2021	2020
		£		£	£	£
Trade creditors	303,891		248,276		303,891	248,276
Taxes and social security costs		-	2,072		-	-
Other creditors	118,657			563	118,128	-
Accruals and grant commitments	274,471		23,366		270,272	20,868
Deferred income	2,855		1,234,770		2,855	1,234,770
	699,874		1,509,047		695,146	1,503,914
Deferred income					2021	2020
					£	£
Deferred income at 1 January 2021					1,234,770	336,344
Amounts released from previous years					(1,234,770)	(336,344)
Income deferred during the year					2,855	1,234,770
Deferred income at 31 December 2021					2,855	1,234,770
12. Movements in restricted funds
The Charity and the Group
	1 January		Income	Expenditure		31 December
For the year ended	2021					2021
31 December 2021	£		£		£	£
Health, education and skills development	39,294		613,496		(504,664)	148,126
Widow and orphan support	-		553,586		(496,548)	57,038
Qurbani	-		480,246		(480,246)	0
Emergency appeals	3,794,160	2,601,939		(1,794,499)		4,601,600
Bangladesh IDP Project	-	1,364,659		(1,364,659)		-
OCHA Project	-		953,075		(953,075)	-
UNDP051 Project	-		31,924		(31,924)	-
UNDP216 Project	-		155,055		(155,055)	-
UNDP217 Project	-		176,092		(176,092)	-
UNDP327 Project	-		65,895		(65,895)	-
UNHabitat Project	-		8,043		(8,043)	-
WFP Project	-		398,719		(398,719)	-
	3,833,454	7,402,729		(6,429,419)		4,806,764

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

12. Movements in restricted funds (continued)

	1 January	Income	Expenditure	31 December
For the year ended	2020			2020
31 December 2020	£	£	£	£
Health, education and skills development	-	963,354	(924,060)	39,294
Widow and orphan support	-	657,342	(657,342)	-
Qurbani	-	184,672	(184,672)	-
Emergency appeals	2,461,158	2,863,438	(1,530,436)	3,794,160
Bangladesh IDP Project	-	19,326	(19,326)	-
OCHA Project	-	415,508	(415,508)	-
UNDP051 Project	-	669,652	(669,652)	-
UNDP101 Project	-	194,399	(194,399)	-
UNHCR Project	-	100,000	(100,000)
UNHabitat Project	-	112,799	(112,799)	-
WFP Project	-	965,107	(965,107)	-
	2,461,158	7,145,597	(5,773,301)	3,833,454

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

12. Movements in restricted funds (continued)

Restricted funds consist of unspent restricted grants and donations. The nature and application of the restricted funds are as follows:

Fund	Nature and application
Health, education and skills development	Provides support to beneficiaries in health care such as immunisations. It also provides beneficiaries with sponsorship in educationaland skills courses tohelp thembecome self-reliant.
Widow and orphan support	Provides orphans and vulnerable families with food, water, shelter, education and accommodation.
Qurbani	Facilitates the requirements of the donors where it is obligatory to perform Qurbani. The beneficiaries of this fund are in the poorer countrieswhowillbenefit themost.
Emergency appeals	This is intended to aid those beneficiaries who urgently require assistance such as victims of earthquakes, internally displaced people as a result of conflict etc.
Bangladesh IDP Project	Multi-sector assistance for displaced Rohingya refugees in Bangladesh.
OCHA Project	Distribution of sealing off kits (SOKs) to 1,253 households, 140 emergency shelter repairs in Kirkuk, Iraq.
UNDP051 Project	Employment of 600 beneficiaries for waste management and removal in Erbiland Sulayamniyahgovernoratesin Iraq.
UNDP101 Project	Delivering business training followed by the provision of small grants to start a business across four districts of Salah al Din for 120 beneficiaries.
UNDP216 Project	Promoting economic recovery through entrepreneurship and business creation in Muthanna Governorate.
UNDP217 Project	Provision of demand-driven vocational training for youth in Mosul city in the construction and housing sectors informed by a rapid local market assessment
UNDP327 Project	Provision of demand-driven vocational training for youth in Mosul city in the construction and housing sectors informed by a rapid local market assessment.
UNHCR Project	Warehouse management and CRI distributions for internally displaced persons in Kirkuk Governorate.
UN Habitat capacity building for economic management	Working in partnership with UN-Habitat to support the development of key sectors of the urban economy, in particular on economic infrastructure rehabilitation as well as working on developing the capacity of youth.
WFP	Delivering daily school meals to 46,000 students across 148 schools in Qadisyahand to15,000 students across 57schoolsinSaladAL-Din.

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

13. Analysis of assets and liabilities between funds

	Unrestricted	Restricted	Total
Group (as at 31 December 2021)	funds	funds
	£	£	£
Tangible fixed assets	509,841	-	509,841
Investments	202,306	-	202,306
Current assets	1,327,173	4,806,764	6,133,937
Current liabilities	(699,874)	-	(699,874)
Total net assets	1,339,446	4,806,764	6,146,210

	Unrestricted	Restricted	Total
Group (as at 31 December 2020)	funds	funds
	£	£	£
Tangible fixed assets	527,914	-	527,914
Investments	125,000	-	125,000
Current assets	2,249,023	3,833,454	6,082,477
Current liabilities	(1,509,047)	-	(1,509,047)
Total net assets	1,392,890	3,833,454	5,226,344

	Unrestricted	Restricted	Total
Charity (as at 31 December 2021)	funds	funds
	£	£	£
Tangible fixed assets	508,024	-	508,024
Investments	202,307	-	202,307
Current assets	1,322,085	4,806,764	6,128,849
Currentliabilities	(695,146)	-	(695,146)
Total net assets	1,337,270	4,806,764	6,144,034
	Unrestricted	Restricted	Total
Charity (as at 31 December 2020)	funds	funds
	£	£	£
Tangible fixed assets	525,381	-	525,381
Investments	125,001	-	125,001
Current assets	2,244,246	3,833,454	6,077,700
Current liabilities	(1,503,914)	-	(1,503,914)
Total net assets	1,390,714	3,833,454	5,224,168

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

14. Operating commitments

At 31 December 2021, the charity and the group had outstanding commitments for future minimum lease payments under non-cancellable operating leases which fall due as follows:-

	The Charity and the Group	The Charity and the Group
	2021	2020
	£	£
Due within 1 year	40,150	86,790
Due between 2 and 5 years	63,000	85,186
Due over 5 years	313,250	334,250
	416,400	506,226

15. Related party transactions

Property rent has been paid to a member of key management personnel during the year, totalling £12,000 (2020 - £12,000).

During the year, Human Relief Foundation conducted the following transactions with its subsidiary, Delta One Investments Limited:

Delta One Investments Limited, made a gift aid donation under a deed of covenant to Human Relief Foundation of £132,023 in the year (2020 - £72,859).
At 31 December 2021 Human Relief Foundation was due £404,913 from Delta One Investments Limited (2020 - £264,693).

A number of Human Relief Foundation associated/affiliated charities and non-governmental operations These do not form part of the same group as Human Relief Foundation, however they do have some common management. Human Relief Foundation paid funds amounting to £1,661,636 (2020 - £1,970,451 assist Human Relief Foundation to deliver/perform its charitable activities. At the year end, Human Relief Foundation had creditor balances totalling £179,827 (2020 - £533,256) owed to these charities.

16. Reconciliation of net movement in funds to net cash flow from operating activities

	2021	2020
	£	£
Net movement in funds	919,866	1,084,382
Adjustments for:
Depreciation charges	23,473	28,378
Interest received	(32)	(275)
Gift in kind cryptocurrencies	(251,404)
Decrease/ (increase) in debtors	(228,048)	85,140
(Decrease)/ increase in creditors	(809,173)	832,372
Net cash provided by operating activities	(345,318)	2,029,997

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

17. Analysis of changes in group net debt

The charity had no net debt during either the current or preceding year.

18. Comparative charity only Statement of Financial Activities (Including Income and Expenditure Account) for the year ended 31 December 2020

	Unrestricted	Restricted	2020
	funds	funds	Total
	£	£	£
Income from:
Donations and non-performance grants	2,021,599	4,668,806	6,690,405
*Income from charitable activities*
Grants receivable	-	2,476,791	2,476,791
*Other income*	5,923	-	5,923
*Income from investments*	275	-	275
Total income	2,027,797	7,145,597	9,173,394
Expenditure on:
Raising funds	934,519	-	934,519
Charitable activities	1,381,192	5,773,301	7,154,493
Total expenditure	2,315,711	5,773,301	8,089,012
Net income and net movement in funds	(287,914)	1,372,296	1,084,382
Total funds brought forward	1,678,628	2,461,158	4,139,786
Total funds carried forward	1,390,714	3,833,454	5,224,168

Human Relief Foundation

Notes to the Consolidated Financial Statements for the year ended 31 December 2021 (continued)

19. Comparative Consolidated Statement of Financial Activities (Including Income and Expenditure Account) for the year ended 31 December 2020

	Unrestricted	Restricted	2020
	funds	funds	Total
	£	£	£
Income from:
Donations and non-performance grants	2,000,812	4,668,806	6,669,618
*Other trading activities*
Retail - sale of donated goods	249,421	-	249,421
COVID-19 Business interruption grants	97,668	-	97,668
*Income from charitable activities*
Grants receivable	-	2,476,791	2,476,791
*Other income*	5,923	-	5,923
*Income from investments*	275	-	275
Total income	2,354,099	7,145,597	9,499,696
Expenditure on:
Raising funds	1,260,821	-	1,260,821
Charitable activities	1,381,192	5,773,301	7,154,493
Total expenditure	2,642,013	5,773,301	8,415,314
Net income and net movement in funds	(287,914)	1,372,296	1,084,382
Total funds brought forward	1,680,804	2,461,158	4,141,962
Total funds carried forward	1,392,890	3,833,454	5,226,344

Registered Charity Number: 1126281 Company Number: 06195282 Scottish Charity Number: SC 038671

Human Relief Foundation

Contents

Page

Human Relief Foundation

Charity Information

Trustees

Registered charity number

Principal and registered office

Auditor

Bankers

Solicitors

Human Relief Foundation

Report of the Trustees for the year ended 31 December 2021

Mission and strategic objectives

Fundraising

Human Relief Foundation

Report of the Trustees for the year ended 31 December 2021 (continued)

Achievements and performance

Jordan

Human Relief Foundation

Report of the Trustees for the year ended 31 December 2021 (continued)

Iraq

Pakistan

Human Relief Foundation

Report of the Trustees for the year ended 31 December 2021 (continued)

Bangladesh

Human Relief Foundation

Report of the Trustees for the year ended 31 December 2021 (continued)

Ghana

Yemen

Human Relief Foundation

Report of the Trustees for the year ended 31 December 2021 (continued)

Our volunteers

Financial review

Reserves policy

Plans for future periods

Human Relief Foundation

Report of the Trustees for the year ended 31 December 2021 (continued)

Reference and administrative Details

Structure, Governance and Management

Constitution

Appointment of Trustees

Trustee induction and training

Organisation

Human Relief Foundation

Report of the Trustees for the year ended 31 December 2021 (continued)

Related parties and co-operation with other organisations

Pay policy for senior staff

Principal risks and uncertainties

Statement as to disclosure to our auditor

Human Relief Foundation

Report of the Trustees for the year ended 31 December 2021 (continued)

Auditor

Human Relief Foundation

ities in relation to the financial statements

Human Relief Foundation

Independent Auditor s Report to the Members of Human Relief Foundation

Opinion

Basis for opinion

Conclusions relating to going concern

Other information

Human Relief Foundation

Human Relief Foundation (continued)

Opinions on other matters prescribed by the Companies Act 2006

Matters on which we are required to report by exception

Responsibilities of the trustees

Our responsibilities for the audit of the financial statements

Human Relief Foundation

Human Relief Foundation (continued)

Extent to which the audit was considered capable of identifying irregularities, including fraud

Human Relief Foundation

Human Relief Foundation (continued)

Extent to which the audit was considered capable of identifying irregularities, including fraud (continued)

Use of our report

Human Relief Foundation

Charity only Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31 December 2021

Human Relief Foundation

Consolidated Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31 December 2021