2022-12-31-accounts

REGISTERED COMPANY NL MBER: 116477969 (Englamd and Wales) REGISTERED CHARITY NUMBER: 1127723 Report of theTrustees UTraudittd FiDAneial St#temethts for tbe Ye8r ETrded 31 December 2022 for Hurn8llit*Ti&D LogBtics Ass￿1￿¢10 Tayabali Tornlin Clwtered Accountants Kenion House Oxford Street Moreton-in-Mar5h Glou¢ester5hire GL56 OLA

Humanitarian Logistics As50ciatiL Contents of ihe Financia] Statements for the year ended 31 Deeember 2022 Page Report of the Trustees I to 8 Independent Exwninels Rewrt Statement of Finarkcial Aciivities 10 Balanee Sheet 11 to 12 Notes to the Financial Swements 13 to 17 Detailed Statement of FiTwKial Activities 18 ￿ 19

141_A ability Annual Report to 31 December 2022 Overview The TnLSteelDirectOTS are pleased io p￿sent their report And accou]￿ for the year ¢￿ted 31 December 2022. The Company (No. 6477969) ts Limited by GuaraJMee aTrJ is also a registered charity (No. 11277231. Th¢ TrUStee￿IreCtOrs are of the opinion thai the accounts ￿ve ￿¢n pret￿ed in ac¢ordanee with the chartty's governing d￿UMeryt. being irs M¢mOrat￿Urn and Articles of ASs(￿lation dated 21 January 2(h)8 updated on 9 January 2009. The trustees who are al￿ directots of the charity tor p￿￿SeS of the Cornpanies Act ?IM)6, present iheir report wilh the financial statements of charity for the year eTKled 31 Dec£mber 20?2. The tnjslees have adopted ihc provisions of A￿unting and Rew>ning by Chariiies." Stsiemeni of Re(ximmended PTaciii applicable io charitÈes preF4ring iheir accoun15 in acwrdance with the Financial ReportÈng Ststth applicable in the UK a￿j Republic of ITeland (FRS l(Y2) (effective l January 2019). Prinei al address and Re istered OtTice Bankers ¢10 Chanered Institute of Logistics a￿1 Transwbrt UK Earlstrees Court Earlstrees Road Corby Northamptonshire NN17 4AX HSBC 2. The Promenade Chelienham Gloucestershire GL50 ILR The trustees remain hight). grateful io CILT UK for its SLEPP)rt in xting as h¢)st for the Association"s re8lSt¢red office. to DVV Media and th¢ Logistic5 L¢aders Network for t￿lr sUPIM)rt a￿1 advice on communi￿tions, rvenls and sp)nsorships. and io tb.¢ tnemttTS of the HLA Advisory Group. Objectives Overvlew of Aebievements The objectives of ihe charity are rewrted on the Chariry C(Mnmission website &$: Dis¢ussiofy inf0m￿tion aThI knowledge slwing f(Trl w)ini fcr 1ndiwd￿ humsnitsrian logisticians aTKI organisations involved in humanitarian [ra￿￿rt aThJ 10815tjCs; and b. The networking of volunteers Mi&sion Empowered logisticians drive ￿sS sedor solutions that are l(tsily sl￿]nable and gloFAlly enabled io deliver aid more effectively The HLA is fwwed on *hieving three key outromes: l. Polkcy chanLFe We work through hosted Advocac). Groups- such &% L￿al Pnyuremeni Learning Partnership- with darnrs. aid organisation& pri￿e and public sector5 10 ￿1p tlui improve their supply chain anagement p)licies to enable improved aid delivery. 2. Market Tran5paxency Ive support shared marketplaces which are reco￿lSed aThJ used by all 5CCtors involved in aid delivery. ¢nabling Tesource efficiencies and better SUPFK)noJ l(KZt businesses.

1. Empow¢red Iiwsticians We facilitate eviden¢e and knowledge gen¢raied via proj¢ct% research and case studies to be skred to improve awareness and provoke Tnind-set clwge& enabling individual ski115 and organisational supply chain design improvements. This annual rewrt SeTh￿ to UFKtate the HLA'S &￿Ition SIr￿e the Iw alln￿1 rew¥t in 2021. 2022 saw the continwion of activities planned un(kr the refresh project (Initiatoj in la* 2019). Subsequently, th¢ Association has again delivered on its objectives of. a. Being an indeFKndenL orJu nisation for the professional developrnent of humanitsrian logisti¢ians, and humanitarian logistics broadly.. b. Providing a neLrtral forum for the exchange of knowlejjge aThl experte Also HLA has continued to work to develop best praet1￿ ar￿ s(andards for hurnanitsrian logistics and has acted as a fi>rum for connections to the humanitsrian logi#ics collllnunity of practice via Indi￿dual and corwrat¢ membership. The HLA remains the premier $￿tor-wIde Imxly fixu8ed on humanitsrian logisticiarts aNI continues to seek to bring systemic changes to the seaor's efficiency and effeaive¥w srnce Iwstics remain the second largest cost for humanitsrian organisatio Public benefit The trustees are pleased to confinn that HLA has ￿1]Y complied with the duty in section 4 of th¢ 2006 Act. having due regard to guidance on'public benefit, as published by the Charity Commission.
2. Review of Aehkvements against OuteoEnes ￿MpatI Areas) The table below highlighES the key element% of tTrt A$s(￿ratIon'S Impath M(Mlel as alignoj to the five-year strdtegy 202110 2025. HLA Impact model drr ed to aidfnOTe Ptsli(y change Muk•t Trnnwitvnry Empower•d Wstl¢lfrM Ghiup> lr•rKtlAwwdil Qy•¢thi 'SfW.. roryettn9 IvgI5tlclons Ltndolddell¥ery tp impo<tthdfvlduclsfvnT oM5e¢tty5.' ¢ld. prlvote. UM, gvvrrnnKnt Working withexistlny lrtltlptives/M¢chonims-notrelffveftNng the wheel In their wot on the new HLA S￿le¥y, Inisiees reviewed the Outcome Ar￿. Impaet Area l - Polity Cbange Loe#l Proeurement It#rDing Partnership (LPLP)

This is a multi stskeholder initi21ive, seeking to improve the timely, retevant. andeificient ￿se of local pr￿UreMent in humanitsrian restK)Aqe aTtd resiliew building afflivities. In 2022, HLA applied for innovation ac£elerdior funding from the H2H network io conduct baseline research for the development of a loal [w￿llr¢￿enI learning fram¢work. £12.[￿ was awarded for a two month project to siart Vdrlv 2023. A roun(ttable rneeting w&$ convened in Nairobi at the end of (ktotrtr 2022 in collaixjration with SIFathmore Business School to discuss the d¢velopment of t}￿ local pr￿ureM¢nl Iwning framework. Stskeholders from the h￿]￿4 aid. priva1¢ and aodemic se¢rors attended. Impact Area 2- Market Transparency Also in 2022. HL4 1 LPLP collaknrdled with UNICEF Supply Division lo apply, successfully, to the Norwegian Government Humanitarian Innovdtion Fl￿￿1 for a tw'o year grant to condud r¢search and studies on the "Mass CLLomisaTion of Emergenc) Kits. (communicated with UNICEF as 'Kits that Fil.). The contract will ￿ held by UNICEF ￿1Th HLA aciing as project manager. Impact Area 3- Empowered Logistiela￿. In the afternwh of Russia's invdsion of UkN"ne. HLA eollatrornted with Biopx)rt Logistics (Lyon) io launch a knowled8e sharing cgmpaiwj to advise on the suppl) of unsolicit¢d donatiotLS in order to complement efforts to reduce the volume of supplies being delivered that were taking up vduable warehousing Space on Ukraine's EKrders. In March 2022, th¢ neh" website w&$ launche4 with F￿r¢U[ar foc4Js on the 'membcr zone, to pmide a more user friendly experienc< greer y￿UC for memtrttship. aThl SUPFK)rt for thc new strategy and ImFOCt rnixjel. Work-in-kind in this area Corninued to be a main ftKus of activity in 2022. HLA h&s ¢ontinued to keep members infomied of logtstics news and events through newsldters and emails and keep all aware of latest practice via HLA website. • Partnership with Pharm&Aero continued with a joint knowledge sharing project on using drones for the delivery of health supplies in Ma]awi. A rekx)rt w&s wcdu¢ed and wesented at the annual confereEKe. HLA successfully organssed and ran the Health and Humanitsrian Logistics conference in Bn￿elS on 161,17 Novernttr 2022. HLA secured SFM)nsor5hip forthis event from UPS FoundatiOT4 t>awsongroup and ChemonÈ HLA Convened the annual dinner in BrLssels- engaging 50 key stskeholders from business, aid and aeademia. Event W&8 futly stK)n50Ted by Brussels Airp)rt and Haygo. Membership The n¢w websile h&8 been fundamental to growing membership in 2022. A number of spectal offer campaigns wwc undertaken to broaden the mernt￿hlp fLWrint. Monthly newslelters Reg￿lar newsletters have been produced successfully. (See rthslett volunteer communications and Marketing ieam. ma "). Cont¢nt was managed by our Website New websile launched in MarcF4 enablin¥ better con￿nI mana¥emeni. HLA tracks comrnunications activity online through G(x)gle Anal￿]es..4ppr0xirn￿e1Y 6(P/o of weE6itr visits Are from low and middle income ¢ountrie Social medt& follower% HLA shares articles. infOrn￿l10n and knowledge via its wial media channels which have seen a si￿]ricant in¢re&se in followers from 2019 to 2022. Overall Le&sons from 2022.. Focus remains on delivering high qU￿lty content aTMI r¢gu]ar network con]rnunication& While the reliance on

volunteers to supix)rt this has W successfid. tt has led to peaks and troughs in aetivilies. Going fonvar(L a core team of remunetated stsff is needed io ensure collsisrency of resource and aaivity across th¢ year. Need for... digital strategy. mote knard eftgagemeni, sustsinable reven￿.... Projects proving go(MJ and advocacy groups gaining rta¢tion. Resources People For most of its life. HLA has &ssisted its membexship and stakeholder through th¢ engagement of many htghly rnotivated volunieers, through benefit$ in kind and throu8h other rM)n•financial transaetions. The Ttvstees are ext￿melY pleased that the Associaiion been able tt) develop &4 an wisation and deliver y￿Ue to its members. and are 8Neful to the of voluriieers have given up iheir time io supwrt ihe Hl.A's activiiies. Volunteers that served during the rewting perityj were: Andrew Parkes IHead of oper￿lonSI Thom&5 Fernandez (S. E Asia rep.) Tikhwi Muyundo (Africa rep.) M*rk¢ting & COMn￿ TtAm'. Anna Lake Farshid Raminfar Jamie Anderson Fmma Holman Me12ssa Taylor Rebekah Yore Leslry Pilbegm John Shamian Ilntem) Tony Tagent (Finan￿ advisor) Paid s¢Nces for accountirg I keepin8 were rveived from Jenny Shelly P#rtnerships Key relationships continue to be developed to SUPWi HLA with volunteer resource. DVV Media {UKI provided assistance with even¢ suppon In addition to IT and web siie h¢Min8 serric¢s for whi¢h fee5?wer¢ paid, Umbrella tkvelopmeni provided signifjcant in kind spe¢ialist website SLry)NYr.

Finncial Summary: 2022 2021 23984 26,951 142 174 (l.fA)31 (1237) Nrt￿rreot 523 25W8 Pmvtslots for UbOlU T•tsl D¢t Mety (Wths) 22 523 25 888 23 ￿881 The Trusltts have decided that 1$ ￿ r¢quir¢rneni for an th￿111 or exiema] examination this year. This will be kept under Teview. nn i#1 xnd Re8 ancial Roles In 2022, HLA was in its ninth ye of h8Th11in8 si8nificaN sums the separation of roles for & Financial Controller (aCCOiLntatii / bookkeeper) and 4 Fingnce Director cOntin￿d io prove robusi this year. Financial licie In principle. Tru4ees only authorise FKojects when I￿Y of the ann￿[ COA is held as a r¢5eTVe. Wh¢n projects are under￿k¢A in flye1￿ Curre￿14 a IiPh allo¥¥A￿e is made for ex¢hange rate fluctuations. In 2016 TnLStees implem¢nied a new w)licy. levyi￿ a overlKd on pn)jects for chgritable governonce. This informed by the Charity Commission 8uid¢line Lh￿ proper 8ovemance should bc in the range kiwcen I￿15¥0 of all Costs. This policy will t¢ keN under revi¢w &$ ihe ￿ed for j￿hOuse and ex¢rnal finati41 and le8￿ advice grows. Risk AsseJBmeDt A dctail¢d rcvi¢w of risks wts wndwted in 2022. The TrY￿e&￿Irecto￿ remain aware of their r¢sponsibililies for risk mana8emeni and seek to identify aryl then elirnin*< ameliorate (through insurnnce and other mechanisms) or where essenllol aceept ar¥J track ihe risks to HLA wilh rerK)rts of their impact to TrusteelDirectors at their meetin8s. In 2022 the trLL%tes were made aware of the risks io the Chariiy based on ihe Risk Register that had built on the advice of ihe UK Chariiies Commissioty our reguiator. utllne lans for 2023 As well &4 mcmtr￿sh1P 8roMth and the TK>W regular events of seminars. adviKacy group roundtable meetings and the annual Health aThJ Humanitsrtan Logisties Confererjce for members and other stskeholders. in 2023 signifioani addilional d¢velopments ar¢ ¢xttthe(L inc1w1in￿. Srren8then the LOCAI Procurernent Learnin8 P&rtr￿rshjp adV￿a¢Y group ihrou8h the implementstion of research and knowledge sharÈng projeas Complete and test the ￿ version of the new website and member zone plJtfoTm

Develop new Tegist¢rs / databases fly memtrffj consultants, kmwledge liiw. and ptst¢ntially suppliers Continue to support the humantiarian lowstics netw¢)rk through thought leadership tnitialives Explore proj¢ct opponunities and fuTrAing Explore PaTtherships I SEX)rTrsors I donors to Sup1￿ HLA ￿tIvItIeS I proje£ts Strengrhen ¢ommunieaiions content dtvelorKneni for s(xial media and the websiie Build the volunieer base to support HLA administtation and the secreoTiat with th¢ aim to increase income / funding that will enable Team remurntion Obtain 5portsorship for the Annual Humanitatian Health and L￿1SticS Conference to SUPFK)n event organisation Better and more up to dak communications have allowed lttcr to promulga the humartitsrian 108iStics lessons and innovations to our communiry of practice. Organi￿tIOn of ihe Chrhblt Company The Comp8ny is overseen by a Board of T￿￿1¢C/DirectOrS of wde exFerience acrc6s the humanitarian logistic$ sector. private wtor and academi& and is overse¢n by its ch￿rnian. Tr trustees meet physieally or eleetronie2lly at leasi four times per year. TrLLStees Teceive str8tegic guIdW￿ and support from the HLA Advisory (TfCUP {HAti), which norniatty meets ¢very tsvo montllq. The charity reports its evolving meMbe￿h1p on Chartty Commission websi*. There are no voting rights allach¢d to this form of membership. Fiscal perforn)ance is rewrted io ComFonies HO￿ and the Charity Commission. HLA Advisory Group (HAG) The HAG has become a key source of supwt to the over￿] governa￿e of HLA. The objective of the HAG 15 to provide space for advisors to discuss topics S￿¢IfiC to humanÉtarian logistics as thcsc relat¢ to the opcrdiion of the Hl.A as an intemaiional w)fessional asstxiatiw which represents the inwests of its members. The overall purpose of the HAG is io ￿loW ihe vario￿$ afflors engagin8 with hwn8nilarian logistics aciivilics io discuss idcas and ex￿rier￿es. share resources and learnin& aThJ to foster great¢r collatx)raiion among orwisations io improve practice and io develop the sector. Th¢ HAG provid¢s strategic a￿A opernllon￿ guidonce technical direction to the HLA B¢)ard of Trustces. • High-level thou8ht leaders in the fields of health humanitsrian logisTiCS, supply chain management and market-based programmin¥ e.g.. reco8n2sed leaders in thc Ind￿lry, CE05. Board Memb¢rs of hi¥h- level initiatives such as individtsais representing urtiversiti&thÉnk-tsnk8. private seetor logistics companies, donors etc.; • Individuals who were or ar¢ a￿1velY W￿ing in logislics aTrl humaniwian assistance - to be able understand our ￿ms. Individuals sufficiendy reS￿led in the log[￿iC5 8￿j hum8nitsrian sector to add to the repU￿10n of the HLA; Individua15 who repres¢nt diveT5ity with resw to geographic lo￿tion and itEtitutiornl ty￿. Advisory group memttrs th&t seryed duri￿ the ￿￿rting peri￿ were: l. Will Ilolde￿ Managing Director Em¢rgency Logi51ics Team 2. M3nijn Blansjaar. Head of Supply aThJ LogiAic& Oxfam GB 3. Jane (Tikhwi) Muyundo, Humanitsrian Lo8iStÉcs & Capacity Building CotLsultant 4. Neil Rodrigues, Senior Diffthor, Globat Supply Chain Omion& IRC

1. Dr Jarrc4J Goentzel, Dtrector, MIT Hurnanttsrian Suwly Chain Lab
2. John Crop￿r. Co•founder, Pyramid Leaming
3. 115e Larkin, tAJgistics Offictt, UN IVFP
4. Dr Wojciech PiotroHic4 Director HumL(￿ Instil￿e. Helsinki
5. Rishi Ramrnkh& Head of fyrationai Lo8iSttc4 Procurement and Sw)ply Chain Unit. Africa R¢gio IFRC
6. Otavio cost￿ Logistics OITicer, UN WFP som￿la I l. Christophe P¢yrichoL4 Humanitsrian 0[￿11{￿S MarHbFer, Blo￿n
7. Maggie Herdty, Hurnanitarian108iStician / Advisor, Trans[￿ for London
8. Michael Stone, Pre5idenL IFRC Alumni AssiKiation
9. Rel*¢￿ Darts. Procurement SpecialRsL Oxfam Novib (Secretary to the Advisory GtY)up} Trust IDir ¢0 Following the iwtiation in 2019 of the development of a new Business PlarL which included the transition io Chief Executive. This pr(￿$$ w&5 followed up in 2020 with th¢ development of a new Strategy and impact model. A kcy elcment of this work has been to improve HLA'S govmnce and driv¢ towards cnhancing s¢rYice% to our rnembcrs and wider communiry of prdaice by building on a foundation of committed volunteers And by creating th¢ ri8hi fram¢work for us to become an employtt. TrusteeJDireaors that served during this re￿rtIng wio(L and werc: l. Simon Parker (Chainnan)
10. George Fenton (Exe¢utiv¢)
11. Isaac Kwdmy
12. Femi Olajimbiti S. Phillip Maritz (Filwce tAre¢tor)
13. Sarah Schifflirtg
14. Neil R(NJrigues Sheona Grant Tru$ttt Resignatii￿$'. Mike (ioodliand OBE

appli¢able lawattd Unired KiD8dom (kn¢rnlly A￿ep￿d A¢ccMwiDg P￿tiCe. accw¥ at any lim¢ th¢ fiEwicial tM)sÈtioD of the ¢bantsble 0￿ble them to el￿￿e that the ¢OUnts cl￿p]Y with CompaDW Act 2￿. Tt¢v * t¢4wil>k for ￿regI￿rthDg d* &$8ets of dr ¢harit4ble By iYikT of Ibe 19 S¢ptemiw 2024

Indep¢ndeDt Eumioer's Rtw>rt to th¢Trnstees of HumDil4rlaD Logistits Aswi4tioD IDdepen41ent exmiTreY's report ¢othe trustees of HumanitAri•n tAViStics Assocltion {'the Company,) I repon to ihe chariiy tnLStreS on my examination of ihe accoL￿ts of the Ci>mpany for the year ended 31 December 2022. Responslbilitie5 4rtd bsts of report As the charity'5 tNgtees of ihe Company (4nd also its directors for the purposes of company lawl you are responsible for ihe Prepa￿lon of the accounts in xe0rd8￿¢ with ihe requirements of the Companies Act 2006 ('Ih¢ 20(kn ACÈ,). Having sattsfied mys¢lf that the &ccounts of ihe C(ffnpany are not required to be auditcd undcr Part 16 of the 2006 Act and a￿ eligtble for independent examin•ion, I rcpDrt in resp¢ct of my examination of your charity's accounts &$ carried out undcr k¢iion 145 of the Chjriiies Affl _Wl l {Ihe 2011 Aet,). In carrying out my examination I have followeAI Directiorng given by the Charity Commission under Section 145151 Ib) of the 201 l Act. lftdependent ex4mln¢r'$ statunent I have coMple￿d my examination. I confimi that no m4TTers have come io my attention in connethion wilh the examination givin8 me ¢au5e to believe.. accounting records were not kept in resFea of the Company Ls requird by Section 386 of the 2006 Act: or the accounts do aCc￿d with those records: (r the accounts do not compl). with ihe a¢couniing requir¢ments of Section 396 of the 21)06 Act than any requirement tlkqi the a¢counts give a true and fair view whi¢h is not a matter considcrcd &8 part of an independent examirtaiion,. or the accounts hav¢ n(x b¢¢n prepated in ￿cord￿¢ with the metlv)ds and principles of the Stsiernent nf Recommended P￿t￿te for accounting aTMi rerA)rting hy charities lapplic¥ble lo chdrili¢s prLparin& their accounLs in accorda￿ wilh the FIr•￿id) ReFA)rting Sthndard appli￿b]e in the IIK and RepubliL oflreland IFRS 102)). I have no con¢erns and have come across ￿ other matttts in connection the examin*ion to whi¢h attention should be drawn in this repon In ¢xder to enable A w(yer understsnding of the a¢¢ounts to be reached. Sophia Maynell IFCA) Tayabali Tomlin Chartered AccO￿tarts Kenton House Oxford StTe MoretQTL-in-Marsh Glou¢e51ershi GL56 OLA 19 Septemb¢r 2024

Hum8nitgTian Logistia AssocixtioD Stat¢meDt ofFinanci81 Activities ror the year eDded 31 De¢¢rnbEr 2022 2022 Total funds 2021 To nds fi￿d Notes INCOME AND ENDOWMENTS FROM Other trading aclivities 44312 44.212 6.589 EXPENDITURE ON Raisin8 fi￿￿JS Other 43,194 43.194 13,359 Totsl 47377 47,$77 NET INCOMEI{EXPENDITURE} (3J65) (3J65) (0.770} RECONCILIATJON OF FUNDS Toial funds broughi forward TOTAL FUNDS CARRIED FORWARD 22W3 22J23 25.888 The notes forni part of ihese financial swements 10

H￿M￿nI￿rian Logistlts kno¢iation Balance Sheet 31 Dttember 2022 2022 Totsi nds 2021 Total nds N<AeS CURRENT ASSETS tkbtors Cash at IAnk 1.184 22.942 21942 ?6,985 2<126 24.126 27.125 CREDITORS Amounts falling due within one year (IW3) (i.ooJ) {1.237) NET CURRENT A&SETS 22J23 25,888 TOTAL ASSETS LESS CURRENT LIABILITIES 22J23 22,523 25.888 NET A￿ETs 22J23 22523 25,888 FUNDS Unrestricted fi]nds 22523 25.888 TOTAL FUNDS 21523 25,888 The charitable company is entiiled to exemmion from audit uTrJer Scctton 477 of the Companies Acl 21K)6 for the year ended 31 De¢eTn￿ 2022. The memberg have noi required the company to ob￿n an audit of lis financial stsÈeTnents for the year ended 31 December 2022 in accordance S<tion 476 of the Comlxnies Act_ll￿$. The trustees acknowled8¢ theirresponsibiliti¢s fLY (a) ensuring tFmt the chajitable comw). keeps accouniing r¢cords thai comply with Sections 386 and 387 of the Companies Act 2￿ and (bl preparinÈ financial statemenis which give 2 and fair view of the S￿te of affairs of ihe charitable comw)y as at the eI￿ of each finan¢i21 year and of its surplLLS or deficit for edch finan¢ial year in accordance with the rryuirements of Sections 394 and i95 and w.hich otherwise comply with (he requirements of the Companies Aci 21Kkn relating to financtal ststements, so far as applicable to the ¢haritsble wmpany. The notes forni Fort ofthese financi￿ ststements

31 Ilrniber 2022 14 S¢p*mtes 2023 atyl Si8trdon its ￿&￿lY.. 12

Humnitsrian L•gisties Associatio Notes to the Financial St•tem¢nts ror the yer ended 31 Dtt¢mber 21ll2 ACCOUNTINC POLJCIES Basis of preparing tbe finncil st8tements The financi21 ￿￿ernents of the chajitable comF4ny. which is a public benefit entity under FRS 102, have been prepared in ￿cordance Charities SORP {FRS 102) 'Accounting and Reporting by Charities.. Statetnent of RecomTnended Pt2Ctice applicable io ¢hariti¢s preparing their accounis in accordance with the FirAn¢ial Rew)rting Standud appli13ble in the UK and Republic of Ireland IFRS 102} {eff¢ctive l Janw 20191,, Financi￿ Reporting Standard 102 'The FInanL]￿ Reporting Standard applicable in the UK and Republic of Iretand. aTKI the Companies Act 2006. The financial statements have FKen prepared under the historical c05t eonvention. Ineome All income is recognised in ihe Statement of Financi￿ Activities onc¢ charity has entitlement to the thnds it is probable that the Éncome will ￿ re(tived and the amount can be measured reliably. Expeftditure Liabilitie5 are reco￿)15¢d &$ expenditurc as soon as ihere is a legal or constn]aive obliwation committing the charity to that eX￿ndin￿, tt is probable rh￿ a transfer of ¢conomic benefI15 will required in settlement arKI the amouni of the obligaiion can ￿ measured reliably. Expendiiure is accounted for on an ac¢Tualg basis aThd has been cl&ssÉfied u￿ler headings that aggregate all cost related to the (ategoN. Vjhere costs cannot k ditEaly auributed to particular headings they have been allocated io aaivities on a basis consi%tent with the use of resouros. Taxation The charity isexempt from corw)rdtion lax on tts charitsble ￿tiWitieS Futtd aecouDting Utwestricted funds can ir used kn xcOrda￿e with the ¢harttabl¢ objective5 at the discretion of the trusteL%. Restriffled funds can only ￿ used for Forticular restricted Wtthin the objects of the charity. Restriaions arise when 5￿cified by the donor or when fwHis are rni5ed for particular restricted ptsrtM)ses. Further explanation of the nature and purF4)se of each fuThJ is included in the ￿leS to the financial siaiernents. 13

HumnitsriaD ￿gIst1￿ As￿latiOn Notes to the FiRaD¢ial Ststements - etsntinued for the yettr ended 31 Dwber 2022 OTHER TRADING AcfiviTIES 2022 2021 Fundraisin8 events Serv2ces Sponsorships Memberships 1,467 &475 2&698 &572 127 6,462 212 1141SING FL'NDS Ralslng don#tloDs And 1¢￿tkI 2021 Support costs TRUSTEES, REMUNE114TION AND BENEFITS There were no tNstees' remuneration or other benefits for the year ended 3 1 December 2022 nor for the year ended 31 December 2021. Trn$ttts' ¢xp¢ffts¢J There We￿ no tryees' expetLses paid for the year ended 31 December 2022 nor for the year ended 31 D¢¢etnber ?021. COMPARATIVES FOR THE sfATEMENT OF FINANCIAL ACTIVITIES Unrestricied R¢51ricied fuThJ nd Total I￿S INCOME AND ENIK)WMENTS FROM Other tradin8 f£tiviiies 6J89 0,589 EXPENDITURE O Other 13.359 13.359 NET INCOMElffXPF.NDITURE) {6,770) (6,770) RECONCILIATION nF FUNDS Total funds brou8hi forward 32.658 32.658 Page 14 continued...

HumanitsriaD ￿gIst1￿ ￿￿lAtion Notes to the Finaneial Statements- ClNl¢inued for the year ended 31 December 2022 COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES- continued Unrestrict•l Restriaed Total nds TOTAL FUNDS CARRIED FORWARD 25.888 25.888 DEBTORS: AMOUNTS FALLING DUEWITHIN ONE YEAR 2022 2021 Trade debtors Prepaymen I,(M2 134 CREDITORS: AMOUNTS FALLINCI DUE WITHIN ONE YEAR 2022 2021 Trnde creditors Other creditors 413 1.237 1.237 MOVEMENT IN FUNDS movement in funds Ar 31112122 At Iiir22 Unrestrlcied fynd8 General fund 25.888 {3J65) 22,523 TOTAL FUNDS 25088 {3J65) 22J23 movement in funds. included in the above are &8 follows.. IrKomin8 Resources expended Movement in funds Unrestrlcted funds General fund 44312 (473T7) (JJ65) TOTAL FUNDS 44212 (47.577) (3J65) Page 15 continued...

Humanitarian ￿gIStiCS Assoeixtio Notes to the Fin4ncial St*temeDts- eontlDued for the year etsded 31 D￿ernber 2022 MOVEMENT IN FUNDS- eontinued Comparaifv¢s for movemertt In thDds Net ovemenl in funds At Ar 111121 Unrestricted fvndj General fund 32.658 {6.7701 25.888 TOTAL FUNDS 32.658 {6,770) 25,888 Compardiive movement in funds included in the abov¢ ￿e as follow Incoming Restyjrces expended Mi)vemcnl in funds Unrestrlet¢d GenerAI fi￿d 6,589 {13.3591 16.770) TOTAL FUNDS 6,589 (13.3591 16,770) A current year 12 months 4nd prior year 12 months Combined posiiion is as follows.. Net movement in fiJnd$ Ai 31112122 At Iiif21 Unrestricted fuDds General fund 32.658 (10.1351 22.523 TOTAL FUNDS 32.658 (10,1351 21523 Pa8e 16 c()ntinu¢d...

HumanitariaD Logistics Assoeistiott Notes to the Fin#n¢ial Ststements- eoDtRnued for the year ended 31 December 2022 MOVEMENT IN FUNDS. eontinued A current year 12 months and prioryear 12 months combined movement ir] fvnd5. included in the above are a5 follows.. Incoming R¢sourr re50urces expended Movement in funds UDr¢stricted General fvnd 50.801 (60,9361 {10.li5) TOTAL FUNDS 50.801 (60,936) (10,135) RELATED PARTY DISCLOSURES There were rrt) related party trartsa¢tions forthe year ended 3 1 December 7022. Page 17

Humanitsri•n ￿%1$th¢S knoti8tioD Detailed StateThentof Fitsaneial Activlties for the y¢#r ended 31 D¢ctmber 2022 202? -￿21 INCOME AND ENWWMENTS Other trading activiti¢s Fundraisin8 events Services Sponsorships Membershtps 1,467 475 2&698 &572 127 6.462 4<212 6.589 Total Incotnlng resources 44212 6J89 EXPENDITURE Other tr4ding aetivitie5 Bad debis 3311 Support costs Mgnagemen¢ Ecommerce Subscripiions Accountancy secretari￿ fees Sundries Events and aid expenses TraTrel and subsistence Printing and stationery Computer expenses Website cO￿S ConsultiTrg LPLP expenses Fundraising Insurdnce i(v) 1.171 838 897 13 lJ57 2S192 1.630 1,710 7,793 1200 85) 3,449 226 337 236 43￿4] 13.717 FinaNc¢ Bank eharges Currency lossesl(gains) 287 86 (4441 (358) This tage rt(￿ not fomi pan of ihe statutory financial st&ements Page 18

HumaDitsriaD ￿gIStiCS Association Iktailed Statement of FiuaDci&l Aetivitks for tbe ye*r ethded 31 December 21)22 2022 2021 Total resources expended 47J77 13.359 N¢t expendlture (3J65) (6,770} This pase dtts not fonn part ofthe S1￿Ul0ry finaneiAI statements Page 19