2021-03-31-accounts - Human Aid & Advocacy

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Legal and Administrative	Legal and Administrative			03
Message from the Chair				04
Message from the CEO				05
About Us				06
Our Reach				07
Food and Nutrition				08-12
WASH
Shelter and	Settlement			14-15
Health				16-17
Vocationa I Training				18
COVID-19				19
Emergency	Appeals			20-21
Islamic Dues	(Zakat, Ramadan		and Qurbani)	22-25
Winter				26
Trustees Financial Review				27
Independent	Auditor's	Report		28-30
Consolidated	Financial	Statements		31-33
Notes to the	Financial Statement			34-40

				HUMAN AID UK	HUMAN AID UK
				( A COMPANY LINSTED BYGUARANTEE)
		CONSOLIDATED	STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME &EXPENDITURE ACCOUNT)
				FOR THE YEAR ENDED 31 MARCH 2021
						Total		Total
			Notes	Unrestricted	Restricted	2021		2020
	INCOME AND EXPENDITURE				F	E		E
	INCOMING RESOURCES
	Voluntary Activity Income			332,650			332,650		239,252
	Charitable Activity Income			209,581	838,322	1,047,903			730,051
	Trading acuvities			13,500			13,500		4,027
	Grant income			124,650			124,650
-	Total Income			680380	838,322	1	518,703		973,330
	RESOURCES EXPENDED
	Voluntary Activity Costs			3,542			3,542		3,372
	Fundraising Costs			112,986			112,986		51,816
	Charitable Activitiy Costs			85,295	1,138,604	1,223,899			787,529
	Governance and Support	Costs	10	150,511	26,706		177,217		282,444
	Trading activity costs								282
	Total Resources Expended			352,334	1,165,310	1,517,644			1,125,442
	NET INCOME /DEFICIT FOR THE YEAR			328,047	(326,988)		1,059		(152,111)
	Fund Movement		13	(308,964)	308,964
	Fundas at1 April 2020			50,569	304,697		355,266		507,377
	Funds as at 31March 2021		21	69,651	286,674		356,325		355$86

							2020f
Cash Outflow from	Operating	Activities
Operating Profit Depreciakcn				1,059 12,116		(152,111) 39,910
Investment Income
Finance Costs
(Gain)/Loss on lixed	asset disposal
Operating Profit Before Working Capital			Charges	13,175		(112,202)
(Increase)/Decrease Increase/(Decrease)	in Debtors in Creditors	and stccks		(3,253) 26,698		77,765 ~51,459
Cash from Operations						85,896
Finance Cost Paid
Net Cash Generated from Operations							(85,896)
Cash Outnow from	Investment	Activities
Purchase ofTangible	Fixed Assets			(2,208)		(3234)
Fixed assets disposal						10,000
Net Cash Inflow/oufflow		from investment	Acffvtttes		(2,208)		6766
Cash Outnow from	Financing	Activities
Capital grants
Increase/(Decrease)	of Long term Loans
Net Increase/(decrease)		in Cash and Cash Equivalent			34,411		(79,130)
Opening Cash and Cash Equivalents					297,133		376,262
Closing Cash and Cash Equivalents							292,133
Reconciliation:
Cash at bank and in	hand				331,544		297,133
					331,544		291,133

NOTES TO THE	NOTES TO THE
FINANCIAL STATEMENTS
	HUMAN AID UK
	( A COMPANY LIMITED BYGUARANTEE)
	Notes tothe financial statements
	forthe year ended 31March 2021
1	General information
	Human Aid UK (HAUK) isa registered charily, and a company limited by Guarantee, registered in England 8 Wales. In the event ofthe charity being wound up, the liability respect ofthe guarantee is limited tof10per member ofthe charity. The address ofthe registered office isgiven in the company's charity information page on these financial	in
	statements,
2	Accounting convention The charitable company isa public benefit entity as defined by FRS 102,and the financial statemenls have been prepared in accordance with the Statement of Recommended Pracfiice for Charities, preparing their accounts in aocordance with the Financial Reporting Standard applicable in Ihe UK and Republic ofIreland (FRS102)(effectiv I January
	2015)-Charities SORP FRS 102,and the Companies Act 2006. The financial statements are prepared on a going concern basis under Ihe historical cost convention, and are prepared in pound sterling which is the functional currency ofthe
	chanly.
3	Accounting Policies
3.1	Going concern The kustees have taken into account the entity's forecasts and projections for Ihe 12months from signing these financial slalemenls, in confirmin their assessment ofgoing
	concern. The impact of COVID-19 and several government imposed lockdowns, have only affeded the entity lo the extent that it could no longer conduct street or external cofiections at the beginning ofthe financial year, but the majority ofdonations which come via online plafforms, have remained stable. The month ofRamadan, immediately afier the year-end, saw significant success in terms offundraising. Total income atdate ofsigning ofaccounts was f1.5m, which already matches the total income in the year ended March 2021.The current trajectory indicates that the chanly should comfortably end fire next financial year with enough ofa surplus to help reach its intended total reserves
	levels.
3.2	Group accounting The enhty has a 100%stake in Skyrose Limited (Co. No 02744508), where it previously made additional revenue by selling dothing. The activities ofIhe subsidiary do not qualify as primary purpose trading, and were intended to support the charit//s unresktcted Mnds. Skyrose Limited had no income and made a loss off188in the year, before consolidation. Itwas anticipated at the time of incorporafion that Skyrose would generate signgcantly more income, hence the decision tohave a separate trading entity
	controlled by Human Aid. Skyrose Ltd was disposed after Ihe year end.
3.3	Income Recognition Afi incoming resources are induded in Ihe Statement of Financial Activities (SoFA)when the charity is legally entitled tothe income afier any performance condiTions have been met, Ihe amount can be measured reliably and it is probable that the income will be received. The charity does not partake in grant-making adivities.
	~ Donations are recognised on receipt, and trading income is recognised at the point ofsale ofgoods.
	~ Grants for immediate expenditure are accounted for when they become receivable, in accordance with any restrictions, where applicable.
	~ Grants and donations restricted to (ulure accounting periods are deferred and recognised in those periods.
3.4	Expenditure recognition Afi expenditure is accounted for on an accruals basis and has been dassified under headings that aggregate afi coals related tothe category. Expenditure isrecognised where there isalegal or constructive obligation to make payments to third parlies, itis probable that the sedement will be required and the amount ofthe obligation can be measured
	reliably. The charity uses foreign partners to help execute some projects abroad.
	Expenditure on trading activities relates tothe costs ofgoods sold.
3.5	Allocation snd apportionment ofcosts
	Costs are allocated between restricted and unrestricted funds in accordance with the resources allocated for the delivery of the activity they relate to,
	and Ihe appropriate reshfcted or unrestricted income elements of those activities. ITcosts, prinfing and postage, utilities, and general travel expenditure which are not diredly afinliutable to projects, are apportioned between charitable and support costs bya ratio of(3:I).
3.6	Support Costs Support costs are those funckons that assist the work ofIhe charity but do not diredly undertake charitable achviTies. Support costs indude back oflice costs, finance, personnel, payroll and governance costs which support Ihe Trusts programmes and activities. These costs have been afiocated between costofraising funds and expenditure on charitable
	ackviTies.
3.7	Tangible fixed assets snd depreciation
	Fixed assets for the charity use are capitalised at cost.They are stated in the accounts at cost less depreciabon.
	Depreciation iscalculated to write offthe cost less their estimated residual value, over iheir expeded useful lives
	on the following bases:
	Vehides 20%on cost.
	Furniture, Fixture and Equipment 20%on cosL
	Short Leasehold Asset Amorlised over term oflease
3.8	Funds: Unrestrided funds comprise the accumulated surplus ordeficit in income and expenditure accounts, and are available for use atthe discretion ofTrustees, tofurther the general
	objedives ofthe entity.
	Designated funds comprise unreslricted funds that have been set aside by the bustees kir particular purposes. No funds are set aside as designated.
	Restricted funds are used in accordance with specNc restrictions imposed by funders, or granlmakers. The costofraising and administering such funds are charged
	against the spedlic fund. Current restricted funds ofthe entity are set out in Note 13.

4	Incoming Resources
	Incoming resources are attributable	to the principal	activities ofthe charily	Trading actnrities as	per Note 6, were conducted	via the substdiary	Skyrose Ltd.
	INCOME SUMMARY
5	VOLUNTARY INCOME:		Unrestricted f		Resbicted 6	2021		2020 6
	General Donations			171,295		171,295		129,765 5
	Gift Aid Via Online Platforms Gift Aid from HMRC			161,355 332650		161,355 332,650		109483 239,252
	HMRC Job Retention Scheme			124,650		124,650
				124,650		124650
6	CHARITABLE ACTIVITIES INCOME:		Unresbicted f		Restricted 6	2021 f		2020
	Gaza Colieciion Gambia Cogecaon Bangladesh Colledlon Qurbani Collection Zakat ul Fik Cdledion UK Service Development Syria Collection Burma Protect Yemen Collection IRar Collection Somalia Cogection Lebanon Collection			27,150 171 30,430 10,504 34,004 15,000 7,176 43,147 23,255 529 18209 209,581	108,598 683 121,721 42,017 29,971 24 166,044 28,704 172,588 93,021 2,116 72835 838,322	135,748 854 152,151 52,521 63,974 30 181,044 35,880 215,735 116,277 2,646 91044 1,047 903		143,269 3,012 137,900 35,516 21,490 438 149,518 42,592 108,591 55,181 7,112 25,431 730,051
	Tradtnq acsvilies			13,500		13,500		4,027
	Total Income			555,730	838,322	1,394,053		973,330

		HUNIAN AID UK	HUNIAN AID UK	HUNIAN AID UK	HUNIAN AID UK	HUNIAN AID UK
		( A COMPANY LIMITED BYGUARANTEE)
			Notes to the financtal		statements
			for the year ended	31	March	2021
11	PROJECT INCOME SUMMARY:	Charitable							2021	2020
		Activities	Voluntary	Investment			Other		Total	Total
		Income	Income f	Incofne,		f.	Income f		Income	Incame f
	Syria Project Gaza Project Gambia Praject Bangladesh Project Qurbani Project Zakat ul Filr Project UK Service Development Sunna Project Yemen Project liter Projects Somalia Project Lebanon Project Admin and Other Income	74,900 135,748 854 152,151 52,521 169,518 30 35,880 215,735 116,277 2,646 91,044 301,172							74,900 135,748 854 152,151 52,521 169,518 30 35,880 215,735 116,277 2,646 91,044 301,172	149,518 143269 3,012 137,900 35,516 21,490 438 42,592 108,591 55,181 7,112 25,431 239,252
	Trading activities	13,500 1,361,975							13,500 1,361,975	4,027 973,330
12	PROJECTEXPENSES SUMMARY:	Charitable	Fund				Governance		2021	2020
		Acbvibas	Raising		Voluntary		&Support		Total	Total
		Expenses f	Expenses f		Expenses f		Expenses		Expenses f	Expenses f
	Syria Project Gaza Project Gambia Project Bangladesh Project Qurbani Project Zakaat and Filr	460,651 116,729 160,113 72,642 23,783							460,651 116,729 160,113 72,642 23,783	159,173 97,970 1,340 108,752 42,196 26,012
	UK Service Development Burma Project Yemen Project Iftar Projects Scmalia Projects Lebanon Projers	12,115 134,432 40,579 37,441							12,115 134,432 40,579 37,441	33,854 65,992 58,542 25,579 18,917
	Others	8,300
	General chantable cosls Administration						177,029		177,029	236,024 250,809
	Tradtng activibes	1,066,785					188 177,217		188 1235,702	282 1,125,442
13	RESTRICTED FUND MOVEMENT:	Opening	Incoming			Resources	Unrestricted			Closing
		Balance f	Resources f			Expended f	Fund	Used		Balance f
	Syria Project Gaza Project Gambia Project Bangladesh Project Qurbani Project Zakat ul Fitr Praject UK Service Development Burma Project Yemen Proiect	100,053 67,662 14,376 1,569 2,714 739 65,401 20,880	166,044 108,598 683 121,721 42,017 29,971 24 28,704 172,588			469,553 125,631 8,902 169,015 81,544 32,685 21,017 8,902 143,334	203,456 45,726 39,528 20,254			0 50,628 6,156 0 0 0 0 85,202 50,134
	tttar Projects Somalia Projects Lebanon Project	0 29,877 1,428	93,021 2,116 72,835			49,481 8,902 46,343				43,541 23,092 27,920
	Others
		304,698	838,322			1,165,310				286,674

							( A	COMPANY	LIMITED BYGUARANTEE)	LIMITED BYGUARANTEE)
								Notes to the financial		statements
								for the year ended 31March 2021
15	TANGIBLE FIXEDASSETS:					Short		Furniture		Skyrose
				Motor	vehides	Leasehold		&Equipment		Machinery		Total
						f		f				f
	Cost B/Fwd				15,679		53,492	52,943		22,488	144,602
	Additions								2,208			2,208
	Disposals											0
					15,679		53,492	55,151		22,488	146,810
	Depreciation:
	Charges B/Fwd.				6,272		53,492	31,481		22,488	113,732
	Charge for the	year			3,136				8,980			12,116
	Dep Elim on Disposal											0
					9,407		53,492	40,460		22,488	125,848
	Net BookValue
	31-Mar-21				6,272			14,691		0	20,961
	31-Mar-20				9,407			21,462		0	30,870
16	DEBTORS &	PREPAYMENTS:										2021	2020
												f
	Accrued Income										41,098		44,647
	Skyrose Umited											1,107	1,100
											42,205		45,747
17	INVESTMENTS:											2021 f	2020f
	Investment	in ELBCBusiness Hub as al01.04.2020											10,000
	ACkllllNIS
	Sales and Disposals												10000
18	CREDITORS:	AMOUNT FALLING DUE WITHIN ONE					YEAR					2021 f	2020 f
	Accruals											8,340	8,340
	PAYE and tax	liabilities									32,440		9,695
	Pension creditors											1,852	448
	Wages payable											2,548
											4	, 18
19	AUDITORS'REMUNERATION
												2021	2020
												f	f
	Auditor's Remuneration		for the	audit	ofthe charity's	annual accounts						3,f60	4,560
	Fees Payable loihe charity's auditor				for non-audit	services						3,600	3,780