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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|
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|||||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|
||||||2021|||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|
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