**REGISTERED COMPANY NUMBER: 06477969 (England and Wales) REGISTERED CHARITY NUMBER: 1127723**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 December 2024**
## **for**
**Humanitarian Logistics Association**
Tayabali Tomlin Chartered Accountants Kenton House Oxford Street Moreton-in-Marsh Gloucestershire GL56 0LA
**Humanitarian Logistics Association**
**Contents of the Financial Statements for the year ended 31 December 2024**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 10|
|**Independent Examiner's Report**|11|
|**Statement of Financial Activities**|12|
|**Balance Sheet**|13 to 14|
|**Notes to the Financial Statements**|15 to 19|
|**Detailed Statement of Financial Activities**|20 to 21|
**Humanitarian Logistics Association**
**Report of the Trustees for the year ended 31 December 2024**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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).
## **OBJECTIVES AND ACTIVITIES**
## **Objects**
The Humanitarian Logistics Association (HLA) is a non-profit, international membership association for humanitarian logistics professionals and organisations that respond to take relief to and create infrastructure for those affected by global emergencies.
The objectives of the charity are reported on the Charity Commission website as:
a. Discussion, information and knowledge sharing focal point for individual humanitarian logisticians and organisations involved in humanitarian transport and logistics; and
## b. The networking of volunteers abroad.
HLA is a professional association with a global network. Its expertise is focused on knowledge sharing to improve practice in the field of humanitarian logistics. As a non-operational (non-deploying) entity, the Charity works in the area of emergency preparedness by advising individuals on career development and facilitating dialogue and connections within and between multiple sectors. For over 13 years HLA has engaged through capacity strengthening and innovation projects, which most recently have been focused on both East Africa and Europe. Our funding sources are via membership subscriptions and project grants from institutional donors or through partners.
## **Mission**
Empowered logisticians drive cross sector solutions that are locally sustainable and globally enabled to deliver aid more effectively.
The HLA is focussed on achieving three key outcomes:
## 1. Policy change
We work through hosted Advocacy Groups - such as the Local Procurement Learning Partnership - with donors, aid organisations, private and public sectors to help them improve their supply chain management policies to enable improved aid delivery.
## 2. Market Transparency
We support shared marketplaces which are recognised and used by all sectors involved in aid delivery, enabling resource efficiencies and better supported local businesses.
## 3. Empowered logisticians
We facilitate evidence and knowledge generated via projects, research and case studies to be shared to improve awareness and provoke mind-set changes, enabling individual skills and organisational supply chain design improvements.
Page 1
**Humanitarian Logistics Association**
**Report of the Trustees for the year ended 31 December 2024**
## **OBJECTIVES AND ACTIVITIES**
## **Public benefit**
The trustees are pleased to confirm that HLA has fully complied with the duty in section 4 of the 2006 Act, having due regard to guidance on 'public benefit' as published by the Charity Commission.
## **Volunteers**
HLA has assisted its membership and stakeholders through the engagement of many highly motivated volunteers, through benefits in kind and through other non-financial transactions.
The Trustees are extremely pleased that the Association has been able to develop as an organisation and deliver value to its members and are grateful to the team of volunteers who have given up their time to support the HLA's activities.
Volunteers that served during the reporting period were:
1. Andrew Parkes (Operations)
2. Tikhwi Muyundo (Africa rep.)
3. Guy Dunkerley (Chief Operating Officer, from February 2025)
## **Partnerships**
HLA's key partner during 2024 has been UNICEF.
In addition to IT and web site hosting services for which fees were paid, Umbrella Development provided significant in-kind specialist website support.
Page 2
**Humanitarian Logistics Association**
**Report of the Trustees for the year ended 31 December 2024**
## **ACHIEVEMENT AND PERFORMANCE**
This annual report serves to update the HLA's position since the last annual report in 2023:
2024 saw the continuation of business planning activities that began during the COVID-19 pandemic, which prompted revisions to the ways in which HLA engaged with its network. Subsequently, the Association has delivered on its objectives of:
a. Being an independent, organisation for the professional development of humanitarian logisticians, and humanitarian logistics more broadly;
b. Providing a neutral forum for the exchange of knowledge and experience;
c. Also, HLA has continued to work to develop best practice and standards for humanitarian logistics and has acted as a forum for connections to the humanitarian logistics community of practice via individual and corporate membership.
The HLA remains the premier sector-wide body focused on humanitarian logisticians and continues to seek to facilitate systemic changes to the sector's efficiency and effectiveness, since logistics remain the second largest cost for humanitarian organisations.
## **Review of Achievements against Outcomes (Impact Areas)**
The key elements of the Association's Impact Model are aligned to the five-year strategy 2021 to 2025. In their work on the HLA strategy, trustees reviewed the Outcome Areas.
## **Impact Area 1 - Policy Change**
## **Local Procurement Learning Partnership (LPLP)**
This is a multi-stakeholder initiative, seeking to improve the timely, relevant, and efficient use of local procurement in humanitarian response and resiliency building activities.
- In 2023, HLA received innovation accelerator funding from the H2H network to conduct baseline research for the development of a local procurement learning framework (LPLF). In early 2024, HLA published a paper 'Local Procurement Framework: Enabling Aid agencies to transform their procurement systems to better support local projects and markets design' to highlight the initial findings and outline for the LPLF.
- Findings identified that effective and appropriate local procurement / sourcing cannot be achieved by a single entity or sector approach. There needs to be high level of continuous collaboration to achieve results that would make a difference. A system building effort would augment (and potentially replace) the current aid sector approach.
- An outline plan was developed for longer-term project to create the Local Procurement Learning Framework in other countries. HLA is seeking follow on funding to further develop the framework.
Page 3
**Humanitarian Logistics Association**
**Report of the Trustees for the year ended 31 December 2024**
## **Impact Area 2 - Market Transparency**
- HLA been collaborating with UNICEF Supply Division and Office of Innovation since 2023 under a project 'Kits that Fit' using funding from the Norwegian Government's Humanitarian Innovation Fund to conduct research and case studies on the 'Mass Customisation of Emergency Kits'. The contract is held by UNICEF with HLA acting as project facilitator and cooperating partner.
- During 2024, HLA supported efforts to localise emergency kit customization in Kenya. While the benefits are yet to be fully realized the project asks crisis affected people what they need, enabling feedback on the items in their kit, and improving supply chain visibility.
- While feedback on humanitarian assistance is part of monitoring and evaluation in different countries, current systems do not allow affected populations to share feedback on the emergency items they receive. Furthermore, local businesses and private sector actors do not have access to this feedback and thus miss out on opportunities to target or improve their services for better emergency response and preparedness.
- The Kits that Fit project is introducing innovative WASH items to UNICEF's humanitarian responses, by localising procurement with local businesses. Rather than generic kits sourced globally, HLA is helping the project to procure and prepare kits locally, increase supply chain resilience, reduce wastage and support local markets.
- Due to the success of the Kits that Fit project, and increased interest within UNICEF to scale up the initiative, the project extended until mid 2025.
## **Impact Area 3 - Empowered Logisticians:**
- Work-in-kind in this area has again been a focus of activity in 2024. HLA has continued to keep members informed of logistics news and events through newsletters and emails and via the HLA website.
- There was no annual conference in 2024, and instead we took the opportunity to partner with Messe München India to hold a conference as part of the Air Cargo and Logistics Africa event in Nairobi, Kenya on 21 February 2025.
- During the year, HLA convened several meetings and webinars for stakeholders from business, aid and academia.
- Newsletters - Regular newsletters have been produced successfully. Content was managed by our volunteer communications and marketing team.
- Social media followers - HLA shares articles, information and knowledge via its social media channels, which have seen a significant increase in followers from 2019 to 2024.
- A new publication, HLA Digest was launched in the fourth quarter of 2024. The aim is to carry informative and interesting articles by members and associated organisations; and contributions are always welcome to it.
Page 4
**Humanitarian Logistics Association**
**Report of the Trustees for the year ended 31 December 2024**
- A wholly owned subsidiary, HLA Connect was founded in June 2024, as a Community Interest Company. The purpose is to be able to widen the scope of activities and partnerships open to HLA, and to enable it to deliver its mission in a wider range of activities. Its initial officers are George Fenton and Andrew Parkes, with Chris Aworth as Secretary.
## **Lessons from 2024:**
Focus remains on delivering high quality content and regular network communications. While the reliance on volunteers to support this has been successful, it has led to peaks and troughs in activities. Going forward, a core team of remunerated staff is needed to ensure consistency of resource and activity across the year.
The Trustees recognise the need for a digital strategy, greater board engagement, and sustainable revenue.
Projects during 2024 have proven to be highly valuable and a good way to support the HLA's advocacy groups.
2024 has been a consolidation year in terms of membership, with plans made to enhance the range of services and benefits to members by updating and improving the website and other support facilities. A key requirement is to attract additional core funding to professionalise and sustain the organisation.
## **FINANCIAL REVIEW**
## **Financial position**
In 2024, the Trustees have reviewed HLA's financial controls and feel that the segregation of the roles of Financial Controller (accountant/bookkeeper) and a Finance Director continue to be robust given the increasing sums being handled by the Charity.
Year ended 31 Dec 2024
Free Reserves £3,226 Restricted Reserves £ 5,795 Incoming resources £49,501
The statement of financial activities for 2024 showed an net expenditure of £11,119. This position was due to:
- Investments made in the establishment of HLA Connect, to support future trading capability - A pause in marketing activity to focus efforts on updating membership value, resulting in a reduction in corporate membership subscriptions.
Page 5
**Humanitarian Logistics Association**
## **Report of the Trustees for the year ended 31 December 2024**
## **FINANCIAL REVIEW Reserves policy Rationale:**
- To provide a level of working capital that protects the continuity of core work
- To provide a level of funding for unexpected opportunities
- To provide cover for risks (e.g. unforeseen expenditure or unanticipated loss of income)
## **Present and Major Risks**
- Reliance on contributions from a fewer organisations (due to reduced aid funding)
- Lack of personnel with day-to-day practical involvement
- Dependency on small number of key individuals to oversee all aspects
## **Future Risk Factors**
- Management is being bolstered by suitably qualified personnel to share the workload
- An initial Aid Logistics Annual Conference and Awards event will bring stakeholders together to find common ground and improve aid delivery
- A revamped website will be launched to include new service offerings to the aid Logistics sector
A detailed review of risks was kept under review during 2024. The Trustees/Directors remain aware of their responsibilities for risk management and seek to identify and then eliminate, ameliorate (through insurance and other mechanisms) or where essential accept and track the risks to HLA with reports of their impact to Trustee/Directors at their meetings. The trustees are aware of the risks to the charity based on the Risk Register built on the advice of the UK Charities Commission, our regulator.
## **Reserve Calculations**
Reserves to cover possible outgoings for 6 months are considered necessary as follows - Decreased corporate involvement £4,719
Other operational costs £5,000 Total £9,719
These figures are based on:
1. The risk of incurring significant unforeseen expenditure that cannot be delayed, and the likely magnitude of such expenditure, and
2. The risk of suffering significant unforeseen loss of income which cannot be replaced in the short term, and the likely magnitude of such a loss
## **Review of Reserve Requirements**
The trustees review the amount of reserves that are required to ensure that they are adequate to fulfil the charity's continuing obligations on an annual basis prior to an AGM.
In principle, Trustees only authorise projects when 100% of the annual cost is held as a reserve.
When projects are undertaken in foreign currencies, a 10% allowance is made for exchange rate fluctuations.
HLA has a policy, levying a 10% overhead on projects for charitable governance - where feasible and allowable by donors. This was informed by the Charity Commission guideline that proper governance should be in the range between 10-15% of all costs. This policy will be kept under review as the need for in-house and external financial and legal advice grows.
Page 6
**Humanitarian Logistics Association**
**Report of the Trustees for the year ended 31 December 2024**
## **FUTURE PLANS**
As well as membership growth and the now regular events of seminars, advocacy group roundtable meetings and the annual Health and Humanitarian Logistics Conference for members and other stakeholders, significant additional developments are expected, including:
- A second phase of the Kits that Fit project will be carried out during 2025, with funding committed by UNICEF. This work will represent the primary focus of HLA's activity during 2025.
- Strengthen the Local Procurement Learning Partnership advocacy group through the implementation of further research and knowledge sharing projects. This will include the preparation of funding proposals to support the continuation of research work started in 2023.
- Explore other project opportunities and funding.
- Continue to support the humanitarian logistics network through thought leadership initiatives.
- Explore partnerships / sponsors / donors to support HLA core activities and provide additional funding to allow the employment of dedicated staff in the areas of communications and membership support.
- Strengthen communications and content development for social media and the website.
- Build the volunteer base to support HLA administration and the secretariat with the aim to increase income / funding that will enable team remuneration.
- Obtain sponsorship for the Annual Humanitarian Health and Logistics Conference to support event organisation.
Better and more up to date communications have allowed us better to promulgate the humanitarian logistics lessons and innovations to our community of practice.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, its Memorandum and Articles of Association dated 21 January 2008 (Amended 9 January 2009, 12 June 2019, 31 May 2019) however new Articles of Association were adopted on 28 March 2024. The charity constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The trustees also follow the Charity Commission's guidelines 'Charity reporting and accounting: the essentials November 2016.
Page 7
**Humanitarian Logistics Association**
**Report of the Trustees for the year ended 31 December 2024**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure**
The HLA has been managed under the structure outlined below:
## **Board of Trustees**
**Chief Executive**
**HLA Advisory Group**
Head of Operations Accounts Marketing & Advocacy Groups Communications Memberships
The Company is overseen by a Board of Trustee/Directors of wide experience across the humanitarian logistics sector, private sector and academia, and is overseen by its chairman. The trustees meet physically or electronically at least four times per year. Trustees receive strategic guidance and support from the HLA Advisory Group (HAG), which normally meets every two months.
All trustees are warmly thanked for their services during the year.
George Fenton remains Chief Executive Officer and in February 2025 Guy Dunkerley was appointed Chief Operating Officer.
The trustees remain highly grateful to the Logistics Leaders Network for their support and advice on communications, events and sponsorships, and to the members of the HLA Advisory Group.
The charity reports its evolving personal membership on the Charity Commission website. There are no voting rights attached to this form of membership.
Fiscal performance is reported to Companies House and the Charity Commission.
## **HLA Advisory Group (HAG)**
The HAG has become a key source of planning support to the overall governance of HLA. The objective of the HAG is to provide space for advisors to discuss topics specific to humanitarian logistics as these relate to the operation of the HLA as an international professional association, which represents the interests of its members. The overall purpose of the HAG is to allow the various actors engaging with humanitarian logistics activities to discuss ideas and experiences, share resources and learning, and to foster greater collaboration among organisations to improve practice and to develop the sector.
The HAG provides strategic and operational guidance and technical direction to the HLA Board of Trustees.
## **Member Profile**
- High-level thought leaders in the fields of health and humanitarian logistics, supply chain management and market-based programming e.g., recognised leaders in the industry, CEOs, Board Members of high-level initiatives such as individuals representing universities/think-tanks, private sector logistics companies, donors etc.;
Page 8
**Humanitarian Logistics Association**
## **Report of the Trustees for the year ended 31 December 2024**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
- Individuals who were or are actively working in logistics and humanitarian assistance - to be able understand our aims;
- Individuals sufficiently respected in the logistics and humanitarian sector to add to the reputation of the HLA;
- Individuals who represent diversity with respect to geographic location and institutional type.
Advisory group members that served during the reporting period were:
1. Will Holden, Managing Director Emergency Logistics Team
2. Martijn Blansjaar, Head of Supply and Logistics, Oxfam GB
3. Jane (Tikhwi) Muyundo, Humanitarian Logistics & Capacity Building Consultant
4. Neil Rodrigues, Senior Director, Global Supply Chain Operations, IRC
5. Dr Jarrod Goentzel, Director, MIT Humanitarian Supply Chain Lab
6. Ilse Larkin, Logistics Officer, UN WFP
7. Dr Wojciech Piotrowicz, Director HUMLOG Institute, Helsinki
8. Allan Masavah, Head of Operational Logistics, Procurement and Supply Chain Unit, Africa Region, IFRC
9. Otavio Costa, Logistics Officer, UN WFP Somalia
10. Maggie Heraty, Humanitarian logistician / Advisor, Transport for London
11. Michael Stone, President, IFRC Alumni Association
12. Rebecca Darts, Procurement Specialist, Oxfam Novib (Secretary to the Advisory Group)
13. Haydn Sandvig, Director Logistics Learning Alliance
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
06477969 (England and Wales)
## **Registered Charity number**
1127723
## **Registered office**
The Mill House Mill Lane Earls Barton Northampton NN6 0NR
## **Trustees**
G A Fenton (resigned 18/1/2024) I J Kwamy S G Parker N K Rodrigues Dr S A Schiffling (resigned 18/1/2024) Miss Z Cernakova C B Roy Ms S Kalam C J Aworth Dr Y Sabri (appointed 26/9/2024)
Page 9
**Humanitarian Logistics Association**
**Report of the Trustees for the year ended 31 December 2024**
## **REFERENCE AND ADMINISTRATIVE DETAILS Company Secretary**
C J Aworth
## **Independent Examiner**
Sophia Maynell (FCA) Tayabali Tomlin Chartered Accountants Kenton House Oxford Street Moreton-in-Marsh Gloucestershire GL56 0LA
## **Bankers/Financial Service Providers**
HSBC 2, The Promenade Cheltenham GL50 1LR
WISE 56 Shoreditch High Street London E1 6JJ
PayPal Whittaker House 2 Whittaker Ave Richmond TW9 1EN
Approved by order of the board of trustees on 12 May 2025 and signed on its behalf by:
## Simon Parker
Simon Parker (Jun 19, 2025 16:47 GMT+1)
S G Parker - Trustee
Page 10
**Independent Examiner's Report to the Trustees of Humanitarian Logistics Association**
## **Independent examiner's report to the trustees of Humanitarian Logistics Association ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Sophia Maynell (FCA)
Tayabali Tomlin Chartered Accountants Kenton House Oxford Street Moreton-in-Marsh Gloucestershire GL56 0LA
12 May 2025
Page 11
**Humanitarian Logistics Association**
## **Statement of Financial Activities for the year ended 31 December 2024**
|**2024**
Unrestricted
Restricted
**Total**
fund
fund
**funds**
Notes
£
£
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**639**
**1**
**640**
Other trading activities
2
**9,203**
**39,658**
**48,861**
**Total**
**9,842**
**39,659**
**49,501**
**EXPENDITURE ON**
Raising funds
**-**
**-**
**-**
Other
**11,790**
**48,830**
**60,620**
**Total**
**11,790**
**48,830**
**60,620**
**NET INCOME/(EXPENDITURE)**
**(1,948)**
**(9,171)**
**(11,119)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**5,173**
**14,967**
**20,140**
**TOTAL FUNDS CARRIED FORWARD**
**3,225**
**5,796**
**9,021**|2023
Total
funds
£
-
71,240
71,240
(289)
73,912
73,623
(2,383)
22,523
20,140|
|---|---|
The notes form part of these financial statements
Page 12
**Humanitarian Logistics Association**
## **Balance Sheet 31 December 2024**
|Unrestricted
Restricted
fund
fund
Notes
£
£
**CURRENT ASSETS**
Debtors
5
**143**
**-**
Cash at bank
**4,613**
**5,795**
**4,756**
**5,795**
**CREDITORS**
Amounts falling due within one year
6
**(1,530)**
**-**
**NET CURRENT ASSETS**
**3,226**
**5,795**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**3,226**
**5,795**
**NET ASSETS**
**3,226**
**5,795**
**FUNDS**
7
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**2024**
**Total**
**funds**
**£**
**143**
**10,408**
**10,551**
**(1,530)**
**9,021**
**9,021**
**9,021**
**3,226**
**5,795**
**9,021**|2023
Total
funds
£
2,963
42,120
45,083
(24,943)
20,140
20,140
20,140
5,173
14,967
20,140|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 13
**Humanitarian Logistics Association**
## **Balance Sheet - continued 31 December 2024**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 12 May 2025 and were signed on its behalf by:
Simon Parker Simon Parker (Jun 19, 2025 16:47 GMT+1)
S G Parker - Trustee
The notes form part of these financial statements
Page 14
**Humanitarian Logistics Association**
**Notes to the Financial Statements for the year ended 31 December 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 15
continued...
**Humanitarian Logistics Association**
**Notes to the Financial Statements - continued for the year ended 31 December 2024**
## **2. OTHER TRADING ACTIVITIES**
|Fundraising events
Services
Sponsorships
Memberships|**2024**
**£**
**-**
**39,658**
**7,904**
**1,299**
**48,861**|2023
£
2,824
51,015
15,130
2,271|
|---|---|---|
|||71,240|
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
Restricted
fund
fund
£
£
**INCOME AND ENDOWMENTS FROM**
Other trading activities
31,893
39,347
**EXPENDITURE ON**
Raising funds
(54)
(235)
Other
49,297
24,615
**Total**
49,243
24,380
**NET INCOME/(EXPENDITURE)**
(17,350)
14,967
**RECONCILIATION OF FUNDS**
Total funds brought forward
22,523
-
**TOTAL FUNDS CARRIED**
**FORWARD**
5,173
14,967|Total
funds
£
71,240
(289)
73,912
73,623
(2,383)
22,523
20,140|
|---|---|
Page 16
continued...
**Humanitarian Logistics Association**
**Notes to the Financial Statements - continued for the year ended 31 December 2024**
|**5.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE**|**YEAR**|||
|---|---|---|---|---|
||||**2024**|2023|
||||**£**|£|
||Trade debtors||**-**|2,821|
||Prepayments||**143**|142|
||||**143**|2,963|
|**6.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||**2024**|2023|
||||**£**|£|
||Trade creditors||**-**|23,455|
||Other creditors||**1,530**|1,488|
||||**1,530**|24,943|
|**7.**|**MOVEMENT IN FUNDS**||||
||||Net||
||||movement|At|
|||At 1/1/24|in funds|31/12/24|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|**5,173**|**(1,947)**|**3,226**|
||**Restricted funds**||||
||Restricted Fund|**14,967**|**(9,172)**|**5,795**|
||**TOTAL FUNDS**|**20,140**|**(11,119)**|**9,021**|
||Net movement in funds, included in the above are as follows:||||
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|**9,842**|**(11,789)**|**(1,947)**|
||**Restricted funds**||||
||Restricted Fund|**39,659**|**(48,831)**|**(9,172)**|
||**TOTAL FUNDS**|**49,501**|**(60,620)**|**(11,119)**|
continued...
Page 17
**Humanitarian Logistics Association**
**Notes to the Financial Statements - continued for the year ended 31 December 2024**
## **7. MOVEMENT IN FUNDS - continued**
**Comparatives for movement in funds**
|||Net||
|---|---|---|---|
|||movement|At|
||At 1/1/23|in funds|31/12/23|
||£|£|£|
|**Unrestricted funds**||||
|General fund|22,523|(17,350)|5,173|
|**Restricted funds**||||
|Restricted Fund|-|14,967|14,967|
|**TOTAL FUNDS**|22,523|(2,383)|20,140|
|Comparative net movement in funds, included in the above are as follows:||||
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|31,893|(49,243)|(17,350)|
|**Restricted funds**||||
|Restricted Fund|39,347|(24,380)|14,967|
|**TOTAL FUNDS**|71,240|(73,623)|(2,383)|
|A current year 12 months and prior year 12 months combined position is as||follows:||
|||Net||
|||movement|At|
||At 1/1/23|in funds|31/12/24|
||£|£|£|
|**Unrestricted funds**||||
|General fund|22,523|(19,297)|3,226|
|**Restricted funds**||||
|Restricted Fund|-|5,795|5,795|
|**TOTAL FUNDS**|22,523|(13,502)|9,021|
continued...
Page 18
**Humanitarian Logistics Association**
**Notes to the Financial Statements - continued for the year ended 31 December 2024**
## **7. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|41,735|(61,032)|(19,297)|
|**Restricted funds**||||
|Restricted Fund|79,006|(73,211)|5,795|
|**TOTAL FUNDS**|120,741|(134,243)|(13,502)|
## **8. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2024.
Page 19
**Humanitarian Logistics Association**
## **Detailed Statement of Financial Activities for the year ended 31 December 2024**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Gifts
Donations
**Other trading activities**
Fundraising events
Services
Sponsorships
Memberships
**Total incoming resources**
**EXPENDITURE**
**Support costs**
**Management**
Subscriptions
Accountancy
Sundries
Events and aid expenses
Travel and subsistence
Printing and stationery
Computer expenses
Website costs
Consulting
Advertising
Fundraising
Insurance
**Finance**
Bank charges
Carried forward|2024
£
**(1)**
**641**
**640**
**-**
**39,658**
**7,904**
**1,299**
**48,861**
**49,501**
**-**
**2,718**
**382**
**5,457**
**6,632**
**-**
**212**
**-**
**45,738**
**437**
**648**
**310**
**62,534**
**353**
**353**|2023
£
-
-|
|---|---|---|
|||-
2,824
51,015
15,130
2,271|
|||71,240|
|||71,240
167
2,161
2,196
9,154
6,020
68
917
5,530
44,446
-
-
311|
|||70,970
806
806|
This page does not form part of the statutory financial statements
Page 20
**Humanitarian Logistics Association**
## **Detailed Statement of Financial Activities for the year ended 31 December 2024**
|**Finance**
Brought forward
Currency losses/ (gains)
Total resources expended
**Net expenditure**|2024
£
**353**
**(2,267)**
**(1,914)**
**60,620**
**(11,119)**|2023
£
806
1,847
2,653
73,623
(2,383)|
|---|---|---|
This page does not form part of the statutory financial statements
Page 21