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2022-03-31-accounts

Annual Report

for Year Ending March 2022

Charity Reg No: 1138111 Company No: 07227412

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Message from the Chair 03
Governance And Administration 05
Our Vision & Mission 07
Our Reach 09
Food & Nutrition 11
The Story of Baby Ikram 19
WASH 21
Shelter & Settlement 27
Health 31
Vocational Programmes 41
Emergency Response 45
Zakat 49
Ramadan 53
Ourbani 57
Winter 61
Trustees Financial Review 65
Independent Auditor’s Report 67
Financial Statements 73
Statement of Financial Activity 74
Statement of Financial Position 75
Statement of Cashfows 76
Notes to the Financial Statements 77

Message From The Chair

In the Name of Allah, the Most Beneficent, the Most Merciful,

Assalamu Alaikoum

(Peace be upon you,)

Human Aid was founded on 4 core principles: Moral Courage, Integrity, Courageous Leadership and Humility.

For over a decade, we have worked tirelessly with these values in mind, to support survivors of war and persecution with the aim of restoring their dignity and fulfilling their rights to self-sufficiency and empowerment.

We currently operate in 7 countries, and aim to expand our reach to more communities and survivors, by the will of Allah, in the upcoming year. This year, we were able to extend our operations to support survivors in the Central African Republic, by providing Qurbani meat, supporting the food and nutritional needs of the poor and vulnerable families of Bosele. We were able to assist more than 1,300 families, affording them an opportunity to strengthen the bonds of family and community, over a warm and delicious meal.

In December 2021, we became one of the very few UK NGOs to be registered in Afghanistan. Prior to this, many charities have been denied registration in Afghanistan, as a direct result of the corruption and misuse of resources in the charity sector, leaving the Afghan Government struggling to trust third sector organisations. Since then, Human Aid have managed to provide much needed aid, supporting nearly 30,000 beneficiaries through sustainability programmes, support and aid projects. We have fostered a strong relationship with the government and local police force to assess the needs and demands in each area, and support Afghanistan where she needs it most.

This year, Rohingya refugee camps in Bangladesh were decimated by floods and fires that destroyed the homes and shelters of the most vulnerable, overwhelming the already displaced population. Human Aid initiated an emergency appeal, providing shelter, food and aid to vulnerable families. Across all our programmes, we continue to aid our survivors, providing support to those that need it most.

Our efforts are only made possible by the will of Allah, and I am grateful for the network of steadfast and unwavering supporters that have allowed us to make the impact we have. I feel privileged to be a part of an ever-expanding organisation and am excited to share with you all our plans for our new strategic direction, which will be revealed in the upcoming year.

May Allah place barakah in our work and continue to allow us to serve more people in need with Ihsan (excellence), to the absolute, best of our ability. Ameen

Kind regards and thank you for your support,

Nur Choudhury, Chairman, Human Aid.

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Governanceand administration

The Trustees, who are also Directors of the charity for the purpose of the Companies Act, are please to present the Trustee Report and audited financial statements for the year ending 31 March 2022. This report complies with requirements of the Companies Act 2006 and the Charites SORP (2015).

G O V E R N I N G I N S T R U M E N T

The companies/charity’s objects and controls are regulated by the Memorandum and of Articles Association, which was adopted on 19 April 2010 and amended by special resolution on 7 August 2010. The organisation was incorporated by the Companies House on 19 April 2010 as ‘Human Aid UK Limited’ and later changed to ‘Human Aid UK’ on 22 March 2011. It was recently changed to ‘Human Aid & Advocacy Ltd’ on 13 October 2022 and later changed to ‘Human Aid & Advocacy’ on 25 Oct 2022. The same was registered with the charity status on 17 September 2010.

D I R E C T O R S / T R U S T E E S

Nur-E-Azom Choudhury (Chairman). Appointed March 2019

Dr. Zeeshan Siddiqui (Trustee). Appointed March 2019

Mamoon Al-Hasan (Trustee). Appointed June 2022

The Directors are eligible in committee, to appoint additional trustees under the terms of the Memorandum and Articles f Association.

R E G I S T E R E D O F F I C E

Human Aid & Advocacy 3 Coke Street London E1 1ER

B A N K

Al-Rayan Bank 44 Hans Crescent Knightsbridge London SW1X 0NZ

A U D I T O R

Human Aid UK rebranded to Human Aid & Advocacy to further its charitable objectives of not only providing relief via aid but also advocating for the survivors of war and persecution.

Abacus Partners (LDN) LLP Unit A Abbots Wharf 93 Stainsby Road London E14 6JL

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Vision, Mission, Values

Human Aid is a non-profit organisation aiding survivors of war and persecution, applying a comprehensive approach to humanitarianism. We work in some of the most hard to reach places around the world; delivering vital aid, lifting beneficiaries out of their current circumstances, and providing the support survivors need to thrive, through sustainability programmes.

We aim to address not only the symptoms, but the deeper causes of conflict, breaking the perennial cycle of dependency on aid. At Human Aid, we instil hope by standing up for our survivors and providing access to aid and sustainability programmes, enriching the physical and nurturing the spiritual and moral wellbeing of our beneficiaries.

O U R V I S I O N

To see a world where hope is restored to those affected by war and persecution.

O U R M I S S I O N

To establish a connected Ummah of ambassadors, working together to support survivors of war and persecution through humanitarian assistance and advocacy, addressing the root causes of oppression, whilst empowering survivors and restoring their dignity. 8

OUR REACH

We are working tirelessly in some of the poorest countries in the world to help people escape the hardship of conflict.

With the help of our partners, we are able to support people in some of the most hard-to-reach places of the world.

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AFGHANISTAN
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Food & Nutrition

AFGHANISTAN

Afghanistan is undergoing an economic crisis: unemployment and poverty are at an all-time high, leaving many households without a stable income, and unable to meet their family’s basic needs. It is reported that 95% of Afghans do not have enough to eat, with chronic nutritional deficiency affecting 41% of children under five. The prevalence of wasting, the extreme manifestation of severe acute malnutrition, is extremely high, at 9.5%, with acute malnutrition above emergency thresholds in 25 out of 34 provinces. Now, at serious risk of famine, Afghanistan is in imperative need of assistance.

Human Aid have been working in Afghanistan, providing vital food aid packages to those in dire need.

Impact:

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LEBANON

There are currently more than 1.5 million Syrian refugees living in Lebanon, with almost 60% of refugees living dangerous, substandard, or overcrowded shelters. Rising inflation impacted in the cost of food significantly, increasing 404%. An alarming 49% of Syrian refugee families are food insecure.

Human Aid distributed food packages, containing staple food items, to refugees in Lebanon.

Impact:

• 100 packages • 500 beneficiaries

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TÜRKIYE

Forced to leave their homes, under threat of persecution, many Uyghurs fled China and sought refuge and safety in Turkey. Many have settled in Turkey, although they are left without any legal status due to legislation and Chinese reservation, and thus are unable to benefit from any facilities provided to other refugee groups, including those from Syria. The Uyghur refugee population are consigned to living in crowded conditions, with limited access to education, employment and healthcare. Many households struggle to pay their bills and meet their basic food needs.

Our teams, in Turkey, are delivering urgent aid to Uyghur families. Over a period of ten months, Human Aid have supported thousands of Uyghurs with vital food packages.

Impact:

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SYRIA

14.6 million Syrians are in desperate need of humanitarian assistance, an increase of 1.2 million from the year before. Spurred by climatic and economic shocks, more than 90% of the population is estimated to live below the poverty line. Across the country, it is estimated there are 12 million severely food insecure people, ranking Syria amongst the ten most food-insecure countries globally.

In response to the crisis, Human Aid raised the funds needed to send two containers of food from the UK, to the needy people of Syria, alongside the ongoing food package distribution project.

Our team has been working in Syria, supporting those in need of food assistance.

Impact:

Food Containers

Food Packages

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YEMEN

Yemen is experiencing the world’s worst humanitarian crisis globally. Acute food insecurity affects nearly 54% of the population, with limited access to basic health care, nutrition services and food shortages, further exacerbated by economic shocks and conflict. 2.3 million children and 1.2 million women suffered from acute malnutrition, in 2021 alone. Increased food prices, reduced incomes and labour opportunities, natural hazards and fuel shortages, leave households vulnerable to malnutrition and the largest food security emergency in the world.

Human Aid have been working in Southwest Yemen, distributing food packages, in the city of Taiz.

Impact:

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BABY MILK PROJECT

UNICEF affirms that an adequate, well-balanced diet is the bedrock of child survival, health and development. Well-nourished children are more likely to be healthy, productive, and ready to learn. Undernutrition, by the same logic, is devastating. It blunts the intellect, saps productivity, and perpetuates poverty.

Human Aid has been delivering our Baby Milk Project in response to malnutrition crises in Syria and Yemen. Stunting and wasting are reaching critical levels in these communities, highlighting the need to take action. As a result, Human Aid launched the Baby Milk Project, setting up clinics and providing baby milk formula, supporting mothers who were unable to sufficiently nourish and feed their children.

Yemen: Syria

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V4T H E SX (J<w. O'F "B A?Y ¥

Our Baby Milk Project began in 2022, in Kalbeet, Syria. Many families living in these camps face severe food insecurity, with a well-balanced meal more often a distant hope than a reality. With over 60% of the population experiencing malnutrition, few households can depend on having a nutritious and balanced meal: a situation further exacerbated by economic instability, food shortages and environmental shocks. This is the state of affairs for many Syrian families.

Umm Ehsan is the Grandmother of Baby Ikram. Before fleeing, Umm Ihsan and her family lived in the countryside of Maarat al-Numan, southern Idlib. Her home was shelled, and her son, Ehsan, was hit by shrapnel to the head and body. They fled to safety, arriving in northern Syria, where Ehsan was treated, however, his mental condition deteriorated and he lost consciousness. At the same time, Baby Ikram’s mother suffered a neurological disease, a direct result of their poor living situation, and inability to meet her basic daily needs. In search of a cure, she left Baby Ikram with his Grandmother, Umm Ehsan.

Umm Ehsan now lives with her son and Baby Ikram in the Kalbeet camps. She is 70 years old with two dependents. She proclaims, “When you find that death is your only option, that hunger is your son’s destiny, and that your grandson may die for the same reason, be sure that this is life’s greatest tragedies and its most difficult moments”.

Like many, Umm Ehsan struggles to obtain the proper nutrition to feed herself and her family. Many mothers in the camps have become dependent on rice soup, an insalubrious soup, made by boiling rice. Without the nutrients necessary, infants are prevented from gaining weight and experiencing normal growth.

Umm Ehsan visited the paediatrician at the Kalbeet Centre and discovered that Ikram was in the beginning stages of malnutrition, a consequence stemming from a lack of regular milk. Since joining the Baby Milk Project, Ikram has shown great development, reaching normal levels of baby weight and making significant improvements. Umm Ehsan expressed to Human Aid “Now that you have provided enough food for my grandson, a mountain has been lifted off my shoulders.”

Since the Baby Milk project began, Human Aid has provided assistance to vulnerable Syrian children. 158 children have seen marked improvements to their weight, and 74 children have fully recovered from acute malnutrition. Furthermore, every child in the programme has been protected from improper feeding. It is with your donations, we have been able to help many children, like Baby Ikram to survive and thrive despite their situation.

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WASH:Clean Water Project

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According to the UN (2010), everyone has the right to sufficient, continuous, safe, acceptable, physically accessible and affordable water for personal and domestic use. However, this is not the case. Whilst access to clean drinking water is a basic human right, 1 in 3 people globally do not have access to safe drinking wate; moreover, 1 in 10 people still lack basic services.

BANGLADESH

Bangladesh is one of the countries considered most vulnerable to the effects of drinking and fresh water shortages, in part, due to rising sea levels and salinity intrusion into freshwater. 60% of the population endures unsafe drinking water, with improper sanitation. Potable water is limited and pockets of arsenic contamination across the country put over 20 million people at risk each year. Human Aid has been working in Bangladesh, constructing hand pump water wells in some of the most needed areas for Rohingya communities. These wells extract water from underground, reducing the need to draw water from unsafe and unsanitary sources.

Impact:

• 113 water wells

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Water Tube Wells In lovintj mo.mory Dt Shabbir Ibrar F4bruary 2022 24

PALESTINE

In Palestine, the 15 year blockade on the Gaza Strip and extremely limited water resources have severely affected the water, sanitation and hygiene sector. Years of limited access to fuels and materials has crippled Gaza’s water infrastructure, with 97% of water undrinkable. Gaza’s only natural source of water, the coastal aquifer, suffers from over-extraction, salinity intrusion and sewage intrusion, making it largely unfit for human consumption. It is estimated about one-quarter of disease spread in Gaza is caused by water pollution, with 12% of the deaths of young children related to contaminated water. Many Palestinians suffer health complications as a result, including renal failure, fatal diarrhoea and dehydration. In response to Gaza’s water crisis, Human Aid have installed water filtration systems, supplying safe, potable drinking water to students and vulnerable families.

Impact:

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YEMEN

Yemen is suffering from a shortage of water; 50% of the population struggles daily to access enough safe, clean water. With fuel prices increasing, this number is set to rise significantly, as many Yemenis are being priced out of access to their basic needs. 18 million Yemenis depend on humanitarian aid to keep them healthy and alive.

The escalation of conflict, natural disasters, food insecurity and epidemic outbreaks means the need for WASH programmes remains substantially high. Human Aid have commissioned solar wells in the areas of Al Hudaydah and Sana’a, bringing clean water access and facilities to those in desperate need.

Impact:

• 4 solar wells • 1200 • 200 families beneficiaries

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Shelter & Settlement

THE DAR AL-KHAIR SHELTER IN SYRIA

In Syria, there are 6.7 million people internally displaced as a result of conflict and violence. This is the highest figure worldwide.

80% of displaced households have been uprooted for four years or more, with disasters, such as, floods, storms and droughts triggering displacement and forcing many people to flee again, some for the second or third time. Northeast Syria suffered its worst drought in more than 70 years. Many IDPs are living in camp shelters made using PVC, that have minimal support.

Human Aid is working in the city of Jarablus, near the Syrian-Turkish border, establishing the “Abode of Goodness” housing project, building apartments for Syrian widow and orphan families.

Impact:

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Health

BANGLADESH THE WELLBEING MEDICAL CENTRE

The Rohingya population have been subjected to years of genocide, ethnic cleansing and systematic discrimination in Myanmar’s Rakhine state. More than 1.1 million Rohingya refugees reside in Bangladesh with children making up 55% of the displaced population.

Highly congested camps, unsanitary conditions and poor nutrition contribute to the prevalence of communicable diseases among the Rohingya population in Cox’s Bazar.

Human Aid is working in Cox’s Bazar, funding the largest medical centre currently operating in the Rohingya camps, employing doctors, nurses, midwives, clinicians and pharmacists. The 24-hour Wellbeing Medical Centre serves hundreds of people daily, providing a melange of clinics.

Impact:

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GAZA AL SHIFA HOSPITAL

Al Shifa Hospital is the largest central hospital in Gaza, treating thousands of patients daily. Socioeconomic decline, conflict and closure, power shortages and inconsistent funding have left many medical facilities overstretched, and under severe pressure.

Human Aid have built a close relationship with the Hospital, financially supporting staff, providing ambulances, medical equipment and hospital beds.

Impact:

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GAZA

HAYFA MEDICAL HOSPITAL

Hayfa Medical Hospital specialises primarily in endoscopy and lithotripsy procedures, with 22 specialty outpatient departments, including dermatology, dentistry, optics, laboratory diagnostics, surgery, ENT, dermatology and ultrasound specialty clinics. It offers a conglomerate of crucial procedures for Palestinians.

Human Aid assisted the hospital in performing much-needed surgeries for young children, who were otherwise unable to afford the treatment. We have supplied crucial medical equipment and tools, including a microscopic device, potentially benefitting 5,000 people.

Impact:

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SYRIA KALBEET HEALTH CENTRE

In Syria, vital infrastructure has been compromised, leading access to healthcare severely restricted. A recent WHO survey revealed that 43% of Primary Health Centres (PHCs) and hospitals in Syria are partially functioning; 2% are non-functioning; and a further 3% are inaccessible due to sheer distance from patients. Lack of shelter and energy sources, deterioration of water and sanitation services, food insecurity and serious overcrowding in some areas, have resulted in the significant erosion of the health system.

Initially a medical and first aid point, the Kalbeet Health Centre has grown into a vital institution in the Al-Amal Camp in the Kalbeet sub-district. It is now a Primary Health Centre featuring a wider range of critical health services, catering to a region in desperate need of medical services. The Centre now has the capacity to better receive beneficiaries and provide life-saving healthcare.

Impact:

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Vocational Programmes

CRAFTSMANSHIP TRAINING FOR UYGHUR WOMEN

An estimated 50,000 Uyghurs have fled to Turkey from the Xinjiang Uyghur Autonomous Region in Western China. Many refugees have left their homeland as a result of the assimilation and discriminatory policies of China, with right groups declaring the Chinese Government is committing human rights abuses on local Turkic populations, particularly Uyghur and Kazakh communities.

Human Aid has been working on the ground in Istanbul, delivering aid to the Uyghur community. Since 2020, we have provided vocational skills courses to Uyghur women, equipping them with the skills, training and facilities to develop a sustainable livelihood and support their families. Many of these women are widows and the sole breadwinners supporting their families.

Each beneficiary received handicraft (sewing) training over a two month period, gifted with a sewing machine of their own. Upon completion of the course, our team, in tandem with local businesses, assist beneficiaries to secure employment.

With your donations, Human Aid continues to serve the Uyghur community, supporting individuals with the dignity to earn autonomously through sustainable projects.

Impact:

• 60 sewing machines

• 60 Uyghur women trained

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Emergency Response

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BANGLADESH

Already exhausted by severe flooding, landslides and adverse weather conditions, the Rohingya were inundated when a devastating fire broke out at a refugee camp, in Cox’s Bazar, causing significant damage to shelters and infrastructure, in and around the camp. Of the 124,381 people living in the camp, 88,000 were affected and 48,300 displaced.

With your support, Human Aid launched an emergency appeal, distributing packages consisting of shelter, food and clothing.

Impact:

• 800 packages • 4850 beneficiaries

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PALESTINE

In 2021, Gaza faced continued bombardment, leading to hundreds wounded, dozens martyred and thousands of children and women suffering from severe and profound psychological trauma. The escalation by occupying forces destroyed many livelihoods, homes, medical centres and detrimentally affected agricultural crops.

Human Aid provided much needed aid, including food, medical supplies, home renovations and cash assistance to the most needy.

Impact:

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Zakat

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Zakat is one of the five pillars of Islam. It is a fundamental concept that Muslims perform annually, provided they meet the necessary conditions (nisaab). The concept of Zakat is intended to purify one’s wealth and soul. It is an integral part of Islam, used to support those in need. All our Zakat projects are in accordance with Islamic jurisprudence and delivered to eligible beneficiaries.

Human Aid’s policies regarding Zakat collection and distribution are certified by the Islamic Council of Europe. We find one of the best ways to provide Zakat, is by paying in cash. This allows families to spend their alms on what they deem best.

Your Zakat is distributed to some of the most disadvantaged communities around the world, including Afghanistan and Gaza.

Impact:

• 1222 families • 9372 beneficiaries

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SUPPORTING FAMILIES IN LEBANON

We distributed Zakat payments to Syrian widows and orphans sheltering at our DarAl-Salaam complex. Each family received cash payments in the region of £300.

Impact:

ZAKAT AL FITR IN SYRIA

At the end of Ramadan, Muslims celebrate Eid al Fitr, marking the end of the month of Fasting. Zakat al Fitr is a special alms that all able, self-supporting, adult Muslims are obligated to pay, given that they possess food in excess of their needs. In the case of dependents, the head of the household can also pay Zakat al Fitr on their behalf.

Many Muslims choose to donate during the month of Ramadan, and one of the requirements for Zakat al Fitr, is that it must be paid before the Eid-al-Fitr prayer commences, so that the poor and needy can experience the festivities of the day.

Impact:

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Ramadan

,ON HIL IWAfb ISMASH IFTAR PACKS DISTRIBUTION

The holiest month in the Islamic Calendar, Ramadan is a season of fasting, generosity and reflection. Many people make obligatory Zakat donations and voluntary Sadaqah donations, during this sacred month.

For many survivors, Ramadan can also be a time of great need, as many families struggle to secure regular, consistent meals with which to break their fasts.

Alongside Fidya and Kaffarah donations, Human Aid distributed Ramadan food parcels to the most vulnerable. Each food parcel consisted of well-sourced, locally-suited staples and foods tailored to suit each community.

We distributed food parcels in seven countries: Afghanistan, Bangladesh, Gaza, Lebanon, Turkey and Yemen and Syria.

Impact:

RAMADAN KITCHEN

Human Aid continued its Ramadan Kitchen initiative, complementing the Ramadan Food Parcel programme. Local ingredients were cooked in the kitchen before sunset, ensuring fresh, nutritious meals were provided daily. These meals were distributed to areas often without access to humanitarian assistance, in Turkey, Syria and Yemen.

Impact:

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EID JOY IN GAZA

Eid is one of the few respites for Palestinians in Gaza, but Eid gifts are often not a viable option for every child. Your donations have enabled Human Aid to bring joy to the children of Gaza. At Gaza’s popular shopping stores, children received the gift of toys and clothing of their choice.

Impact:

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260 children gifted
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Qurbani

Each year, Muslims around the world celebrate the festival of Eid-al-Adha, marking the completion of the Hajj Pilgrimage. During this month, Muslims sacrifice an animal and distribute the meat to poor and vulnerable people, commemorating the obedience of Prophet Ibrahim (AS).

Human Aid have helped thousands of Muslims to carry out this sunnah (practice). In many of these countries, meat is considered an expensive commodity. For many families, Qurbani provides the opportunity for beneficiaries to enjoy a more varied diet on Eid, and concurrently allows Human Aid to support the economic infrastructure of these localities, by purchasing meat locally.

The Qurbani distribution took place within the first two days of the Eid festivities; with beneficiaries each receiving between 1 and 1.5kg of fresh meat.

Impact:

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Winter

For many survivors, winter is the harshest time of the year; serving only to further exacerbate the inequities of already highly vulnerable communities. With cold weather considered to be twenty times more deadly than hot weather, causing the deaths of 5.4 million people worldwide, seasonal weather changes are especially devastating to communities strained by conflict and insecurity.

Human Aid continues to provide seasonal winter assistance, distributing 1,240 tailor made emergency winter packages to those most vulnerable. Our teams on the ground conduct needs assessment in each country to ensure our winter packages are appropriate and tailored to our beneficiaries. Each package contains critical items such as warm winter clothes, blankets, fuel and shelter reinforcement.

Your donations have made it possible to deliver aid to those most in need, and relieve some of the burden faced by these communities.

Impact:

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Trustees Financial Review

When taking out the Job Retention Scheme, the total incoming resources into the charity more than doubled year on year, a testament to the generosity of our donors, and hard work of our staff. The donor base has been very responsive to continuing and worsening humanitarian crises globally, and as a result we have been able to reach out extensively. There may have been a response from coming out of lockdown and the prior uncertainty of COVID, which also helped us to improve our collections.

Despite this, the charity made a deficit of £16,007 this year, following a £1k surplus in the prior year. There was a need to be immediately responsive to some of the global crises’ during the year, in particular the plight of refugees from Afghanistan, and therefore the entity had to operate using unrestricted funds built up, in a few cases, so to act swiftly.

The total unrestricted funds of the organisation have increased, and this was particularly necessary to support shortfalls in several of our emergency projects. The aim is for Human Aid & Advocacy to become more resilient and flexible when responding to crises’ in the future, so that any emergency responses required to global events, will not be overbearing for our resources. To this end, we are continually monitoring our budgetary control so that we can reach a reserves level that equate to 6 months of operational activity. A significant benefit is that we do not carry any other significant financial commitments that pose a risk to our sustainability, such as loans or recognition of pledged income.

Looking ahead, and risks and uncertainties

There will continue to be significant geographical risk due to the locations we aim to reach. To this end we are committed to conducting the expected level of research and due diligence that is required before embarking on partnerships or charitable operations abroad.

With our rebrand, there may be an adverse reaction on our brand recognition which could impact on our ability to generate funds. This is being managed through a strong marketing campaign to build brand affinity.

The rising cost of living remains an uncertainty which could impact on the level of charitable giving from the public, therefore financial forecasts are being prepared based on possible drop in income to ensure the charity’s operations are not adversely impacted.

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Independent Auditor's Report

INDEPENDENT AUDITOR’S REPORT TO THE DIRECTORS AND TRUSTEES OF HUMAN AID & ADVOCACY

Opinion

We have audited the financial statements of Human Aid UK for the year ended 31st March 2022, which comprise the Statement of financial activities, the Statement of Financial Position, the Cash Flow Statement, and the related Notes, 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).

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

In our opinion the financial statements:

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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 described in the Auditor’s 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 statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other 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

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Our evaluation of the Directors’/Trustees’ conclusions considered the increase in donor income, as well as how the Company has been restructured in the current financial year, in order to reduce its operational costs. We have nothing to report that would indicate going concern issues 12 months from the date of signing accounts.

Other information

The other information comprises the information included in the trustees’ annual report other than the financial statements and our auditor’s report thereon. The Directors/Trustees are responsible for the other information. 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 other information and, in

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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.

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report under the Companies Act 2006

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report and the Trustees Annual Report.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

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Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 the trustees 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 charitable company’s 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.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report 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.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www. frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Audit and detection of irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

71

the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This is report is made solely to the charitable company’s Trustees as a body, in accordance with Chapter 3 of Part 16 of the Companies Acts 2006. Our audit work has been undertaken so that we might state to the charitable company’s Trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as body, for our audit work, for this report, or for the opinion we have formed.

Mr Nur Ahmed Chowdhury (Senior Statutory Auditor) For and on behalf of Abacus Partners (Ldn) LLP Statutory Auditor Unit A, Abbotts Wharf 93 Stainsby Road London E14 6JL Date: 28 February 2023

72

Financial Statements

HUMAN AID & ADVOCACY

( A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

Notes
INCOME AND EXPENDITURE
INCOMING RESOURCES
Voluntary Activity Income
5
Charitable Activity Income
6
Trading activities
Grant income
Total Income
RESOURCES EXPENDED
Voluntary Activity Costs
7
Fundraising Costs
8
Charitable Activitiy Costs
9
Governance and Support Costs
10
Loss on disposal of investments
Total Resources Expended
NET INCOME /DEFICIT FOR THE YEAR
Fund Movement
18
Fund as at 1 April 2021
Funds as at 31 March 2022
18		 Total
Total
Unrestricted
Restricted
2022
2021
£
£
£
£
727,093
-
727,093
332,650
262,456
1,049,825
1,312,281
1,047,903
-
-
13,500
5,069
5,069
124,650
994,618
1,049,825
2,044,443
1,518,703
5,115
-
5,115
3,542
112,272
-
112,272
112,986
63,534
1,738,125
1,801,659
1,223,899
113,197
27,074
140,271
177,217
1,133
1,133
-
295,251
1,765,199
2,060,450
1,517,644
699,367
(715,374)
(16,007)
1,059
(557,566)
557,566
-
-
69,651
286,674
356,325
355,266
211,452
128,865
340,318
356,325

All the activities of the charitable company are from continuing operations.

74

HUMAN AID & ADVOCACY

( A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2022

Notes
FIXED ASSETS:
Tangible Assets
13
Current Assets:
Inventory
Debtors & Prepayments
14
Cash at Bank and in hand
Creditors:
Amount falling due within one year
15
Net Current Assets
Total Net Assets
Funds
Unrestricted funds
18
Restricted Funds
18
Total Funds		 £
-
201,832
194,385		 Total
Total
2022
2021
£
£
10,419
20,961
6,795
42,205
331,544
380,544
45,180
329,899
335,364
340,318
356,325
211,452
69,651
128,865
286,674
340,318
356,325
396,217
66,318

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

These financial statements were approved by the board of directors and authorised for issue on 27 February 2023, and are signed on behalf of the board by:

Mr. Nur Choudhury (Chairman)

Dr. Zeeshan Siddiqui (Director)

75

CASHFLOW STATEMENT AS AT 31 MARCH 2022

HUMAN AID & ADVOCACY

( A COMPANY LIMITED BY GUARANTEE)

Cash Outflow from Operating Activities
Operating Profit
Depreciation
Finance Costs
(Gain)/Loss on subsidiary disposal
(Gain)/Loss on fIxed asset disposal
Operating Profit Before Working Capital Charges
(Increase)/Decrease in Debtors
(Increase)/Decrease in Inventory
Increase/(Decrease) in Creditors
Cash from Operations
Finance Cost Paid
Net Cash Generated from Operations
Cash Outflow from Investment Activities
Purchase of Tangible Fixed Assets
Fixed assets disposal
Disposal of a subsidiary net of cash disposed of
Net Cash inflow/outflow from investment Activities
Cash Outflow from Financing Activities
Capital grants
Increase/(Decrease) of Long Term Loans
Net Increase/(decrease) in Cash and Cash Equivalent
Opening Cash and Cash Equivalents
Closing Cash and Cash Equivalents
Reconciliation:
Cash at bank and in hand		 2022
2021
£
£
£
£
(16,007)
1,059
10,542
12,116
1,133
(4,332)
13,175
(159,627)
3,542
6,795
(6,795)
21,138
26,698
(136,026)
36,620
-
(136,026)
36,620
-
(2,208)
(1,133)
(1,133)
(2,208)
-
-
-
-
(137,159)
34,411
331,544
297,133
194,385
331,544
194,385
331,544
194,385
331,544
-

The entity has no debt, See Note 28.

76

HUMAN AID & ADVOCACY

( A COMPANY LIMITED BY GUARANTEE)

Notes to the financial statements

for the year ended 31 March 2022

Human Aid & Advocacy is a registered charity, and a company limited by Guarantee, registered in England & Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The address of the registered office is given in the company's charity information page on these financial statements.

2 Accounting convention

The charitable company is a public benefit entity as defined by FRS 102, and the financial statements have been prepared in accordance with the Statement of Recommended Practice for Charities, preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)- Charities SORP FRS 102, and the Companies Act 2006.

The financial statements are prepared on a going concern basis under the historical cost convention, and are prepared in pound sterling which is the functional currency of the charity.

3 Accounting Policies

The trustees have taken into account the entity's forecasts and projections for the 12 months from signing these financial statements, in confirming their assessment of going concern. During the year, the entity has also embarked on cost-cutting of staff levels, as Trustees felt that the charity could deliver its objectives with lower office costs.

3.2 Group accounting and disposal of subsidiary

The entity had a 100% stake in Skyrose Limited (Co. No 02744508) up until the last year-end. Skyrose Limited has been disposed, with no income or expenditure in this financial year. The disposal occurred as part of a voluntary strike off, with the entity not deemed sustainable in generating additional income streams, as first planned. There was a loss on disposal of £1,133, which is presented in the statement of financial activity.

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. The charity does not partake in grant-making activities.

3.4 Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. The charity uses foreign partners to help execute some projects abroad. Expenditure on trading activities relates to the costs of goods sold.

Costs are allocated between restricted and unrestricted funds in accordance with the resources allocated for the delivery of the activity they relate to, and the appropriate restricted or unrestricted income elements of those activities. IT costs, printing and postage, utilities, and general travel expenditure which are not directly attributable to projects, are apportioned between charitable and support costs by a ratio of (3:1).

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the Trusts programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities.

3.7 Tangible fixed assets and depreciation

Fixed assets for the charity use are capitalised at cost. They are stated in the accounts at cost less depreciation.

Depreciation is calculated to write off the cost less their estimated residual value, over their expected useful lives

on the following bases:

Vehicles 20% on cost. Furniture, Fixture and Equipment 20% on cost. Short Leasehold Asset Amortised over term of lease

3.8 Funds:

Unrestricted funds comprise the accumulated surplus or deficit in income and expenditure accounts, and are available for use at the discretion of Trustees, to further the general objectives of the entity.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. No funds are set aside as designated.

Restricted funds are used in accordance with specific restrictions imposed by funders, or grantmakers. The cost of raising and administering such funds are charged against the specific fund. Current restricted funds of the entity are set out in Note 12.

77

HUMAN AID & ADVOCACY

( A COMPANY LIMITED BY GUARANTEE)

Notes to the financial statements

for the year ended 31 March 2022

4 Incoming Resources

Incoming resources are attributable to the principal activities of the charity. Trading activities as per Note 6, were conducted via the subsidiary Skyrose Ltd.

INCOME SUMMARY

5
VOLUNTARY INCOME:
General Donations
Gift Aid from HMRC
HMRC Job Retention Scheme
6
CHARITABLE ACTIVITIES INCOME:
Gaza Collection
Gambia Collection
Bangladesh Collection
Qurbani Collection
Zakat ul Fitr Collection
UK Service Development
Syria Collection
Burma Project
Yemen Collection
Iftar Collection
Somalia Collection
Lebanon Collection
Uyghur Collection
Afghanistan Collection
Trading activities
Total Income		 Unrestricted
Restricted
2022
2021
£
£
£
£
554,099
554,099
171,295
172,994
172,994
161,355
727,093
-
727,093
332,650
5,069
5,069
124,650
5,069
5,069
124,650
Unrestricted
Restricted
2022
2021
£
£
£
£
75,225
300,899
376,124
135,748
-
-
-
854
524
2,094
2,618
152,151
9,644
38,574
48,218
52,521
30,141
14,519
44,660
63,974
-
-
-
30
64,003
362,055
426,058
181,044
8,571
34,283
42,854
35,880
4,999
19,995
24,994
215,735
11,071
44,282
55,353
116,277
21
82
103
2,646
6,540
26,162
32,702
91,044
3,552
14,210
17,762
48,167
192,668
240,835
262,456
1,049,825
1,312,281
1,047,903
-
13,500
989,549
1,049,825
2,039,374
1,394,053

78

HUMAN AID & ADVOCACY

( A COMPANY LIMITED BY GUARANTEE) Notes to the financial statements for the year ended 31 March 2022

EXPENSES SUMMARY
7
VOLUNTARY COST:
Subscriptions
8
FUNDRAISING COST:
Fundraising costs
9
CHARITABLE ACTIVITIES COST:
Salaries and Employer costs
Staff Training
Gaza Project
Bangladesh Project
Qurbani Project
Zakat and Fitr
UK Service Development
Syria Project
Burma Project
Iftar Project
Yemen Project
Lebanon Project
Uyghur Project
Afghanistan Project
Others
Casual Worker & Volunteer expenses
IT Support and Maintenance
Repairs & Maintenance
Publicity and Marketing
Telephone/Internet
Printing/Postage/Stationery
Credit Card and Platform Charges
10
GOVERNANCE AND SUPPORT COST:
Salaries and Employer costs
Rent, Rates and Service Charges
IT Support and Maintenance
Printing/Postage/Stationery
Telephone/Internet and Utilities
UK Travel Expenses
Legal & Professional fees
Bank Interest and Charges
Sundry expenses
Impairment on investments
Depreciation
Governance Cost:
Salaries and Employer costs
Meeting expenses
Book keeping and Accountancy
Audit Fees
Total Expenses
Support Costs:		 Unrestricted
Restricted
2022
2021
£
£
£
£
5,115
5,115
3,542
5,115
-
5,115
3,542
Unrestricted
Restricted
2022
2021
£
£
£
£
112,272
112,272
112,986
112,272
-
112,272
112,986
Unrestricted
Restricted
2022
2021
£
£
£
£
25,381
101,526
126,907
100,148
7,605
7,605
13,017
361,732
361,732
116,729
151,189
151,189
160,113
25,490
25,490
72,642
32,179
32,179
23,783
-
12,115
423,739
423,739
460,651
24,871
24,871
-
60,915
60,915
40,579
120,167
120,167
134,432
50,983
50,983
37,441
70,979
70,979
314,355
314,355
-
8,300
7,910
7,910
2,806
1,186
1,186
11,793
266
266
190
14,691
14,691
21,286
3,140
3,140
3,929
3,355
3,355
826
-
-
63,534
1,738,125
1,801,659
1,223,899
Unrestricted
Restricted
2022
2021
£
£
£
£
-
6,769
27,074
33,843
26,706
31,951
31,951
33,150
395
395
3,931
1,118
1,118
788
1,047
1,047
1,310
14,620
14,620
4,873
15,915
15,915
38,630
12,897
12,897
39,907
1,443
1,443
5,048

-
-
10,542
10,542
12,116
96,697
27,074
123,771
163,341
8,461
8,461
6,677
839
839
-
3,600
3,600
3,600
3,600
3,600
3,600
16,500
-
16,500
13,877
113,197
27,074
140,271
177,217
294,118
1,765,199
2,059,317
1,517,644

79

HUMAN AID & ADVOCACY

( A COMPANY LIMITED BY GUARANTEE) Notes to the financial statements

for the year ended 31 March 2022

11 ANALYSIS OF NET ASSETS BETWEEN FUNDS :

Tangible fixed assets
Current assets
Current liabilities
Total Net assets		 Unrestricted
Restricted
Total
Fund
Fund
Funds
10,419
10,419
204,217
192,000
396,217
(66,318)
(66,318)
148,318
192,000
340,318
12
RESTRICTED FUND MOVEMENT :
Syria Project
Gaza Project
Gambia Project
Bangladesh Project
Qurbani Project
Zakat ul Fitr Project
UK Service Development
Burma Project
Yemen Project
Iftar Projects
Somalia Projects
Lebanon Project
Uyghur Project
Afghanistan Project		 Opening
Incoming
Resources
Unrestricted
Closing
Balance
Resources
Expended
Fund Used
Balance
£
£
£
£
£
-
362,055
435,430
73,375
0
50,628
300,899
373,423
21,896
0
6,156
-
6,156
-
2,094
162,880
160,786
0
-
38,574
37,181
1,392
-
14,519
43,870
29,351
0
-
-
0
85,202
34,283
36,562
82,924
50,134
19,995
131,858
61,728
0
43,541
44,282
72,606
15,217
23,092
82
23,174
27,920
26,162
62,674
8,592
0
-
14,210
82,670
68,460
0
-
192,668
326,046
133,378
0
286,674
1,049,825
1,765,199
557,566
-
128,865

80

HUMAN AID & ADVOCACY

( A COMPANY LIMITED BY GUARANTEE) Notes to the financial statements for the year ended 31 March 2022

13
TANGIBLE FIXED ASSETS:
Short
Furniture
Skyrose
Motor vehicles
Leasehold
& Equipment
Machinery
£
£
£
Cost B/Fwd.
15,679
53,492
55,151
22,488
Additions
Disposals
15,679
53,492
55,151
22,488
Depreciation:
Charges B/Fwd.
9,407
53,492
40,460
22,488
Charge for the year
3,136
7,406
Dep Elim on Disposal
12,543
53,492
47,866
22,488
Net Book Value
31-Mar-22
3,136
0
7,285
0
31-Mar-21
6,272
0
14,691
0
14
DEBTORS & PREPAYMENTS:
Prepaid project expenditure
Accrued Income
Skyrose Limited
15
CREDITORS: AMOUNT FALLING DUE WITHIN ONE YEAR
Accruals
PAYE and tax liabilities
Pension creditors
Wages payable
16
AUDITORS' REMUNERATION
Auditor's Remuneration for the audit of the charity's annual accounts
Fees Payable to the charity's auditor for non-audit services		 Total
£
146,810
0
0
146,810
125,848
10,542
0
136,390
10,419
20,962
2022
2021
£
£
192,000
9,832
41,098
1,107
201,832
42,205
2022
2021
£
£
7,200
8,340
56,469
32,440
2,631
1,852
18
2,548
66,318
45,180
2022
2021
£
£
3,600
3,600
3,600
3,600

81

HUMAN AID & ADVOCACY ( A COMPANY LIMITED BY GUARANTEE) Notes to the financial statements for the year ended 31 March 2022

17 STAFF EMOLUMENTS:
17 STAFF EMOLUMENTS: 2022 2021
£ £
Total wages and salaries 233,519 217,893
Employer's NIC 17,272 14,826
250,791 232,719
Direct Charitable 208,487 208,541
Others 42,304 24,178
250,791 232,719
Avg No of employees: Admin 1 1
Avg No of employees: Direct 7 9
8 10
Employees paid in excess of £60,000 during the current year and previous year None None
Key management personnel were remunerated £56,297 during the year (2021: £41.486)
18 MOVEMENT IN FUNDS: Unrestricted Designated Total Restricted
Fund Fund Unrestricted Fund Total
£ £ £ £ £
As at 1 April 2021 48,690 20,961 69,651 286,674 356,325
Current year 699,367 699,367 (715,374) (16,007)
Current year transfer (547,024) (10,542) (557,566) 557,566 -
As at 31 March 2022 201,033 10,419 211,452 128,865 340,318

As at 31 March 2022 designated funds of £10,419 were required to match the net cost of fixed assets. This left free £201,033 (2021: £48,690) unrestricted reserves for future operation of the charity. It is the aim of the Trustees to build on these reserves in future so that they can support 6 months worth of operating activities.

19 TAXATION

As a registered charity, the entity is exempt from Taxation.

20 POST BALANCE SHEET EVENTS

Human Aid & Advocacy disposed of it's investment in its subsidiary Skyrose Limited in June 2022, as the anciliary income stream from clothing sales have not been sufficient to justify operational continuity. The loss on disposal has been reflected in the Statement of Financial Activity.

21 RELATED PARTY TRANSACTIONS AND TRANSACTIONS WITH TRUSTEES

Trustees were reimbursed £5,703 of expenses during the year (2021 : £5,995). There were no related party transactions to report during the year.

22 CONTINGENT ASSETS AND LIABILITIES

There were no contingent assets or liabilities in the year.

23 VOLUNTEERS

During the year the charitable company benefited from unpaid work performed by volunteers. The company refers to Fundraising guidelines as set out by the Fundraising Regulator for collections. Street collections were only conducted once licences were obtained from the Metropolitan Police.

24 FINANCIAL COMMITMENTS

As at 31st March 2022, Human Aid & Advocacy had the following future minimum lease payments under non-cancellable operating leases:

----- Start of picture text -----
Land and buildings 2022 2021
£ £
Under one year 28,500 24,500
Between 2-5 years - -
More than 5 years - -
----- End of picture text -----

25 ANALYSIS OF CHANGES IN NET DEBT

At start Acq/disp New Fair value Forex Other non- At end
of year Cash flows of subsidiaries finance leases movements movements cash changes of year
£ £ £ £ £ £ £ £
Cash 331,544 (137,159) - - - - - 194,385
Overdrafts - - - - - - - -
Total cash 331,544 (137,159) 194,385
Loans - - - - - - -
Fin leases - - - - - - - -
Total borrowings
TOTAL 331,544 (137,159) 194,385

26 GRANT MAKING

The entity does not actively raise funds for other charities to deliver projects. However, it works with partners where it is more practical or strategically more cost-effective to deliver aid. During the financial year, the entity transferred funds to the UK based charities, Hand in Hand for Aid and Development, Islamic Help UK, and Muslims In Need, in order to more efficiently deliver projects, where they were aligned with its own charitable objectives.

The entity subsidised its workforce costs at the beginning of the year by using HMRC's Job Retention Scheme.

82

3 Coke Street, London, E1 1ER info@human-aid.org | human-aid.org | 020 3875 0563

83 CHARITY REG NO: 1138111 | COMPANY NO: 07227412