# **Annual Report and Financial Statements For The Year Ending March 2023**
Charity Reg No: 1138111 Company No: 07227412
•
|**04**
**Message from the Chair**|**04**
**Message from the Chair**|
|---|---|
|**05**
**Governance And Administration**||
|**07**
**Our Vision & Mission Our Reach**||
|**09**
**Food & Nutrition**||
|**11**
**12**
**13**
**15**
Afghanistan
Uyghur refugees
Mali
**WASH**|**11**
Afghanistan|
||**12**
Uyghur refugees|
|**17**
**19**
**20**
**21**
Rohingya refugees
Afghanistan
Yemen
**Education & Sponsorship**|**17**
Rohingya refugees|
||**19**
Afghanistan|
||**20**
Yemen|
|**23**
**24**
**25**
School Construction
Orphan Sponsorship
**Shelter & Settlement (Culture &**
**Community)**|**23**
School Construction|
|**27**
**28**
**28**
**29**
Mosque
Olive Trees
Solar Panels
**Empowerment Projects**|**27**
Mosque|
||**28**
Olive Trees|
||**31**
Sewing Machines|
||**32**
Zarang|
||**32**
Rickshaw|
||**33**
Cows|
||**34**
Greenhouse|
|**Containers**
**35**|**Containers**
**35**|
|---|---|
|**Emergency Response**
**39**||
|Syria Earthquake
Afghanistan Earthquake
Afghanistan Floods
**Case Study**
**41**
**42**
**42**
**43**|Syria Earthquake
**41**|
||Afghanistan Earthquake
**42**|
|**Zakah**
**45**||
|**Ramadan**
**49**||
|**Eid**
**53**||
|**Qurbani**
**57**||
|**Winter**
**61**||
|**Advocacy & Strategy**
**65**||
|**Trustees Responsibilities**
**68**||
|**Trustees Financial Review**
**69**||
|**Independent Auditor’s Report**
**71**||
|**Financial Statements**
**77**||
||Statement of Financial
Activity
78|
||Statement of Financial
Position
79|
||Statement of Cashfows
80|
||Notes to the Financial
Statements
81|
2
Message From
Thechair
_In the Name of Allah, the Most Beneficent, the Most Merciful,_
## _**Assalamu Alaikoum**_
## **(Peace be upon you,)**
Human Aid & Advocacy was founded upon a deep sense of working for justice and empowering survivors of war and persecution. From our inception we have focused on the issue of Palestine and our first project was the delivery of aid via sea to Gaza, where we were on board the Mavi Marmara, part of the freedom flotilla, sailing to break the blockade on Gaza. While our foundations were upon raising our voices and advocating for justice, we felt it was important to explicitly bring Advocacy to the forefront and work to break the cycle of aid dependency and that more had to be done to better the plight of Muslims who were being oppressed. This ultimately led to the charity rebranding as Human Aid & Advocacy. We believe that to truly better the situation of Muslims across the world we must address the root cause of the situation which is the decades of occupation and oppression, therefore advocating for the rights and freedom of Muslims must go hand in hand with aid.
We currently operate in 7 countries and aim to expand into other regions where there are oppressed and persecuted Muslim communities, by the will of Allah, in the upcoming year. This year, we were able to expand our orphan programme to Afghanistan, sponsoring 140 orphans giving them access to education and shelter totalling 339 across Syria and Afghanistan. We also delivered 119
empowerment projects and helped create a sustainable income for our beneficiaries so that they are no longer dependant on aid and could have long term stability. This year we also saw the devastation of the floods and earthquake in Afghanistan, as well as the earthquakes in February in Turkey and Syria. We delivered emergency relief aid helping over 40,000 beneficiaries during the wake of the earthquakes, with hot meals, blankets, mattresses, clothing and tents among other supplies.
It is only by the mercy of Allah that our efforts are made possible, and I am grateful for the unwavering support and encouragement we have received with our rebranding as we push on with combining both aid and advocacy. I am excited to do more as an organisation and hope we can support others in paving the way for change in the aid sector. 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.
4
Governance &
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 2023. 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. 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.**
## **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 AUDITOR**
## **A U D I T O R**
**Abacus Partners (LDN) LLP Unit A Abbots Wharf 93 Stainsby Road London E14 6JL**
6
Vision,
Mission,
Values
Human Aid & Advocacy is a non-profit organisation aiding survivors of war and persecution, applying a comprehensive approach to humanitarianism. We work in some of the hardest to reach places around the world; delivering sustainable aid, lifting beneficiaries out of their current circumstances.
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 & Advocacy, 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 believers can worship Allah free from the fear of war and persecution.
## **O U R M I S S I O N**
Establish a connected ummah of ambassadors working together to support survivors of war and persecution through humanitarian assistance and advocacy, where we will address the root causes of oppression, while empowering survivors and restoring their dignity.
## **O U R VA L U E S**
## **O U R P R I N C I P L E S**
- Moral Courage
- Never Give Up
- Positive Attitude
- Integrity
- Going Above And Beyond
- Courageous Leadership
- Going Against The Grain
- Humility
8
## **Food & Nutrition**
**Food security worldwide is in decline. In the countries we support, many families are affected by food scarcity and nutritional deficiency. Human Aid & Advocacy support vulnerable families with nutritional food packs. This year, we delivered 2,392 food packs to families, providing 14,673 beneficiaries with nutritious food aid designed to sustain an entire family for a month. Each food pack is sourced locally where possible and has been carefully crafted to suit the customary diets of our survivors.**
•••.•••
r.y
## AFGHANISTAN
**After 20 years of foreign occupation, Afghanistan became free. The years of war and occupation left the country in a dire state and to make matters worse the occupying nations applied an economic embargo upon the country, crippling its economy.**
**Now Afghanistan is facing an economic crisis. Poverty and unemployment rates are reaching unprecedented levels, leaving many households without a stable income and struggling to meet their fundamental needs. In a country of 41 million, 95% of Afghans struggle to access sufficient food, leading to chronic nutritional deficiency affecting 41% of children under the age of five. Millions are suffering from decades of conflict, dwindling food shortages and hunger. Afghanistan is on the brink of famine and urgently needs support.**
## Impact:
- **342 Family Food Packs**
- **2,673 Beneficiaries**
11
## UYGHUR REFUGEES
**Forced to flee their homes under the threat of persecution due to their faith from the Chinese Government, many Uyghurs fled East Turkistan and sought refuge in countries such as Turkey, the largest Uyghur diaspora in the world. Consigned to living in temporary accommodation, without legal status, many Uyghurs struggle to meet their fundamental needs and are unable to provide for their families. Many Uyghur households lack a stable income, and cannot afford to feed their families with enough food to meet their needs.**
**We have supported thousands of Uyghurs with vital food packs alleviating the struggles of Uyghur families, many of whom live below the poverty line.**
## Impact:
- **2,000 Family Food Packs**
- **12,000 Beneficiaries**
12
## MALI
**Across Mali, armed violence, due to the French occupation and now Russian mercenaries, climate shocks, epidemics and socio-political instability have contributed to widespread insecurity and population displacement. Poverty is on the rise, affecting 78.1% of Malians, and 8.8 million people are in need of humanitarian assistance in 2023. With food insecurity worsening, 30.4% of Malian children under 5 are affected by stunting, amounting to 367,000 severely acutely malnourished children. More than 1.24 million Malians require urgent food assistance.**
**We distributed food packs to those most in need in Mali, supporting families with nutritional food packs.**
## Impact:
- **50 Family Food Packs**
- **374 Beneficiaries**
13
Aid
Listribution
MALI
2023
UMANAID.ORG
114
## **WASH**
**Access to water is a basic human right. It is fundamental to health, dignity and prosperity. Everyone has the right to water and sanitation, however, 1 in 4 people globally do not have access to safe, clean drinking water.**
TJ)
## ROHINGYA REFUGEES
The Rohingya camps in Cox’s Bazar, Bangladesh, are the world’s largest refugee camp and home to 952,309 Rohingya refugees. These refugees have fled the ethnic cleansing by the Burmese government, seeking safety and sanctuary in Bangladesh, where the government have denied them any lasting refugee status.
In the Rohingya camps, water both at source and storage has been found to have high levels of contamination, potable water is limited and inadequate distances between water sources means many have to walk long distances to collect water for their families. In Bangladesh, a substantial 60% of the population grapples with unsafe drinking water and inadequate sanitation.
We have constructed water pumps in some of the most critical areas for Rohingya communities, reducing the need to draw water from unsafe and unsanitary sources. The wells extract water from underground, providing a stable water source in places of great need.
## Impact:
- **45 Water Wells**
- **310 Families**
- **1,705 Beneficiaries**
17
## AFGHANISTAN
In Afghanistan, a third of the population are unable to access clean, safe drinking water and 79% of households do not have enough water for drinking, cooking, bathing, and washing. The long-term effects of recurrent drought and erratic climatic shocks have led to a below average harvest, further threatening Afghan incomes and livelihoods. As river levels plummet and extreme weather becomes more frequent, rising temperatures and worsening pollution cause water to become scarce and less safe.
We implemented water wells in hard to reach villages, helping to prevent waterborne contamination.
## Impact:
**• 5 Water Wells • 5 Families**
**• 48 Beneficiaries**
19
## YEMEN
Due to the Saudi and UAE bombing of Yemen, resulting in mass killing and starvation, Yemen is a country in much turmoil. An alarming 50% of Yemen’s population struggle daily to access enough safe, clean water. Torrential downpours, flooding and depleting natural resources alongside a crumbling economic infrastructure mean many Yemenis are being priced out of access to their basic needs. 23.4 million Yemenis are in need of humanitarian assistance and protection in 2022 alone.
We constructed solar powered water wells in rural areas of Yemen, providing safe, potable access to water in areas plagued by frequent power failures.
## Impact:
- **8 Solar Water • 300 Families • 2,000 Wells Beneficiaries**
20
Education &
Sponsorship
## SCHOOL CONSTRUCTION
Many schools have been targeted & destroyed by shelling during the war in Syria. Syrian school children are no stranger to the effects of war, with 6.1 million in need of education assistance and an estimated 2 million children out of school.
This year, Human Aid & Advocacy constructed a purpose-built school in Syria, providing education to Syrian children from nursery through to secondary school.
## Impact:
- **24 Classrooms • 750 Students**
23
## ORPHAN SPONSORSHIP
In countries of war and occupation, the number of orphaned children continues to increase, leaving many in need of humanitarian assistance. Our established orphan sponsorship programme provides essential shelter, food education & education to vulnerable orphans in Syria & Afghanistan, providing them with the support they need.
## Impact:
- **339 Syrian & Afghan Orphans**
24
Shelter &
Settlement
(Culture &
Community)
## MOSQUE CONSTRUCTION
Mosques are an essential part of culture and infrastructure for Syrians, however, many hubs of community and culture have been destroyed in Syria throughout 12 years of war. Human Aid & Advocacy have built mosques in rural Syria, providing a welcoming space for many displaced communities.
## Impact:
- **2 Mosques**
- **750 Beneficiaries**
27
## OLIVE TREES
Olive trees are a significant pillar of Palestinian culture and make up 70% of food production in Palestine. Human Aid & Advocacy have been working with Palestinian farmers to plant olive trees in Gaza, supporting the livelihood of farmers whose trees have been uprooted and destroyed.
Impact: **1,000 Olive Trees Planted**
## SOLAR PANELS
Following intense flooding in Zabul Province in August 2022, many Afghans suffered great losses to their homes, properties & livelihoods. In Zabul, clean, safe water is difficult to access and many locals rely on solar panel systems to pump water from below ground to water their gardens and crops. Solar panels were damaged and lost in the floods, leaving reliant Afghans without any viable option with which to water and cultivate their land. As a result, many survivors were unable to earn a sustainable income, and unable to fulfil their basic needs.
Human Aid & Advocacy built solar panel systems for affected families enabling survivors to maintain their household income and support their livelihoods.
## Impact:
- **9 Families**
- **115 Beneficiaries**
28
## **Empowerment Projects**
**Unemployment and poverty affect survivors worldwide. Without a stable income, many households struggle to meet their family’s basic needs. Global pandemics, climatic changes & environmental factors have a significant impact on our survivors and their ability to support themselves and their families. Human Aid & Advocacy have established a number of empowering projects designed to help alleviate the economic difficulties survivors face and support them through sustainable income generation projects.**
## SEWING MACHINES
War and occupation have left close to 2 million Afghan women widowed and solely responsible for providing for their household’s basic needs. Human Aid & Advocacy has established the sewing machine project, providing vocational training and sewing machines to widows, equipping them with the skills needed to develop a sustainable livelihood and support their families.
## Impact:
- **78 Sewing Machines**
- **638 Indirect Beneficiaries**
31
## ZARANGS
Zarangs are motorised carriages used for the transfer of goods and people in Afghanistan. We distributed fully fuelled zarangs to family breadwinners in Afghanistan, providing them with the tools to earn and support their families.
## Impact:
- **18 Zarangs • 132 Indirect Beneficiaries**
## RICKSHAWS
Rickshaws are used as a means of transport and a primary source of income in Afghanistan. We provided rickshaws complete with a full tank of fuel to households, supporting them to become financially independent.
## Impact:
- **10 Rickshaws • 87 Indirect Beneficiaries**
32
## COWS
Livestock and agriculture accounts for 25% of Afghanistan’s GDP. Approximately 70% of Afghans live and work in rural areas, and 61% of all households derive income from agriculture. Human Aid & Advocacy provided cows to farming families, enabling them to sustain an income through breeding, milk and dairy production.
## Impact:
**• 13 Cows • 91 Indirect Beneficiaries**
33
## GREENHOUSES
The greenhouse project constructs greenhouses and provides training and resources to Palestinian farmers. Each greenhouse provides seeds, tools, onfarm and off-farm training. Once harvested, the Palestinian farmers retained half of the yield produced, and the remaining half was donated to local Palestinian families.
## Impact:
- **1 Greenhouse • 100 Indirect Beneficiaries**
34
Containers
Human Aid & Advocacy organised a charity container from the UK to Syria. The container was filled with pallets of essential food items and winter clothing, and delivered in the form of food & winter packs to those in need. We distributed to widow and orphan families in our Dar al Khair homes and vulnerable refugee families living in makeshift tents in Northern Syria.
## Impact:
## **• 518 Family Packs**
## **• 2,849 Beneficiaries**
37
•* *
38
Emergency
Response
## SYRIA
A devastating 7.9 magnitude earthquake struck Turkey & Syria in February 2023, resulting in widespread deaths, injuries and critical damage to essential infrastructure. More than 47,000 deaths were recorded in the worst earthquake the country has experienced since 1999. Human Aid & Advocacy provided much needed aid, including food packs, blankets, mattresses, winter clothes, hot meals, bread packs and cash assistance to Syrian survivors.
## Impact:
- **925 Food Packs • 352 Winter Clothing • 164 Cash Assistance Kits**
- **41,834 Beneficiaries**
- **• 10,000 Hot Meals • 10,000 Bread Packs**
- **1,556 Blankets**
- **704 Mattresses**
41
## AFGHANISTAN
In June 2022, Afghanistan experienced a 5.9 magnitude earthquake in Paktika Province. 1,000 people passed away as a result and more than 1,400 Afghans were injured. Widespread damage to homes and infrastructure led to the displacement of many Afghan survivors. Human Aid & Advocacy launched an emergency appeal, and provided beneficiaries with emergency packs, including food, tents, blankets, mattresses and living kits.
## Impact:
- **138 Family Emergency Packs**
## **• 1,116 Beneficiaries**
A few months later in August 2022, torrential rain and flash flooding in Zabul & Logar Provinces led to the deaths of many Afghans and the loss of hundreds of homes and property. Agricultural landscapes were severely affected, and many livelihoods destroyed. With your support, we were able to provide emergency packs and support to families affected by the flooding.
## Impact:
- **85 Family Emergency Packs**
- **1,384 Beneficiaries**
42
## T H E S T O R Y O F Youssef
Youssef Salem Al-Mohammed: A Journey of Hope and Resilience Amid the Syrian War
In the heart of the Syrian war’s devastation, Youssef Salem Al-Mohammed, a twelveyear-old born into chaos, embodies resilience and determination. In 2011, Youssef lost his father to a sniper’s bullet. His father’s one wish: ‘I want to secure everything for our son. I want to pay for his education so he can become a doctor’. Youssef recalls “Those words were repeated to me by my mother dozens of times a day, to the point that they are imprinted in my memory. I must continue my education and become a doctor one day, no matter the cost.”
After his father’s death, Youssef and his family remained int the city of Deir ez-Zor, enduring the bombardments and conflicts. Youssef, much like millions of other
children, was born into a Syria marked by war, destruction, death and displacement. _“I don’t remember anything from our past because I was too young to understand those days. My mother would often sit with me for hours and tell me stories about a past I knew nothing about.”_
Forced to flee bombings in 2015, Youssef’s family settled in Jarabulus, where they lived in tents. At six, he started school, but was unable to attend school for a year when his mother was diagnosed with a disc disease in 2019. In 2020, Youssef and his mother moved to the Al Amal Residential Complex. Located near the city of Jarabulus, the complex welcomed families who had lost their breadwinners due to the war.
‘ _My mother decided to live in the Al Amal Complex, as she could no longer work, and the complex offers many services, the most important of which is the school where I can fulfill my dream and my father’s last wish. We moved to the complex, and I am grateful to God that we were able to get a home here. Our lives changed dramatically here. The house is much better than the tent, and I returned to my school after a one-year hiatus. Thankfully, I became one of the top students in the school within the complex. However, as my mother always says, life doesn’t always leave a person happy; it has its ups and downs.”_ In the Al Amal School, Youssef flourished.
In February 2023, a devastating earthquake struck Turkey and Syria, causing nationwide destruction and severely damaging the school and its structures. Among its aid work supporting survivors of the earthquake, Human Aid & Advocacy launched the school renovation project. With your support, we repaired the cracks, reinforced the wall and restructured the school with welcome improvements, including additional external sanitary facilities.
_“I can’t share my happiness with anyone when I saw the engineers and workshops coming to the school. The first thing I did was to tell my mother to bring joy back to her heart. Every day, I sit near the school, watching the work happening inside, eagerly waiting for the work to finish as quickly as possible. In the end, I returned to my seat in school, grateful that the school is now much better than before. I wish the school could be open 24 hours a day; I would never leave it. I want to achieve my dream as soon as possible to make my mother happy and relieve her of the fatigue she endures for me. I hope all the children in the refugee camps can continue their education”,_ Youssef expressed.
Youssef, like so many Syrian survivors, embodies resilience and determination. Through war, displacement, and disaster, Youssef remains unwavering in his pursuit of education, hoping to make his mother and father proud.
Zakah
Zakah is one of the five pillars of Islam. It is a fundamental obligation performed by all eligible Muslims, to purify one’s wealth and soul. By giving Zakah through Human Aid & Advocacy, you can rest assured it will be used to support and empower some of the most disadvantaged communities around the world.
Your Zakah donations are handled with the greatest of care to ensure they reach eligible recipients quickly and securely. The beauty of the Human Aid & Advocacy Zakah fund is that it is shared amongst all our Zakah eligible projects. This allows you to obtain the reward of donating across multiple countries and projects.
All our projects have been conducted in accordance with Islamic guidelines, as advised by an independent board of Scholars (ISB) & the Islamic Finance Advisory (IFA).
## Impact:
- **887 Families • 7,060 Beneficiaries**
47
jakat Dlstrlb
On behalf of
.Nikmal & Wa
Jabar
prll. 2022, .AI
ghanlstan
48
Ramadan
rJ
¥J
HUMA1•9.ORfj
Ramadan, the holiest month in the Islamic calendar, is a period of fasting, generosity and reflection. During this blessed month, many choose to make voluntary Sadaqah and obligatory Zakah donations, supporting those less fortunate.
For many survivors, Ramadan is a time of great need and many families struggle to afford regular and consistent meals with which to break their fasts. After a full day of fasting, securing nourishing and fulfilling meals is vital to upholding the dignity of our survivors.
We distributed Ramadan food packs, Iftar hot meals, and Fidya and Kaffarah food donations to survivors in Yemen, Palestine, Lebanon, Afghanistan, Mali, Syria & to Rohingya & Uyghur refugees. Each food pack has been curated with nutritious, locally-sourced staples, tailored to the dietary customs of the community. We continued our Ramadan Kitchen programme in Afghanistan & Syria, cooking hot, fresh and fulfilling Iftar meals for survivors to break their fasts with, everyday throughout the month of Ramadan.
## Impact:
**• • • 900 Ramadan Family 13,200 Iftar Hot 807 Beneficiaries Food Packs Meals**
- **•**
- **5,216 Beneficiaries 165 Fidya & Kaffarah Food Packs**
51
52
Eid
For many families, Eid is one of the few respites our survivors look forward to. Your donations have enabled Human Aid & Advocacy to bring joy to children through Eid gifts and Zakat ul Fitr donations to families in some of the most disadvantaged parts of the world, putting a smile on the faces of our survivors.
## Impact:
- **100 Children’s Eid Gifts**
- **100 Beneficiaries**
- **100 Zakat ul Fitr • 807 Beneficiaries**
- **packs**
- **600 Beneficiaries**
55
56
Qurbani
Each year, Muslims around the world celebrate 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 (PBUH).
Human Aid & Advocacy has 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 supports 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:
- **601 Qurbani Packs**
- **89 Sheep**
- **34 Cows**
- **2,619 Families**
- **14,573 Beneficiaries**
- **490 Goats**
59
urb2
2022
. Palestine
Fl
60
Winter
Iiiiiiiiiiii.;
In the winter season, temperatures can drop below freezing, leading to a rise in hospitalisations, morbidity, and mortality.
Without the right clothing, exposure to the extreme cold increases the occurrence and severity of respiratory tract infections, as well as the number of deaths as a result of them. The longer the exposure, the higher the risk of infection.
This winter, Human Aid & Advocacy supported survivors with seasonal assistance, distributing winter packs to those most vulnerable. Each pack has been curated and made to last throughout the entire winter period.
## Impact:
## **• 1,515 Families**
- **6,892 Beneficiaries**
63
Advocacy &
Strategy
**With Advocacy being a key component of our work, we recruited staff and volunteers dedicated towards our Advocacy goals. With our rebrand we launched a brief insight into our upcoming report “Afghanistan forward: Voices from the ground”. The report details the situation in Afghanistan and the issues faced by aid agencies as well as the Afghan community as a whole.**
**We initiated monthly briefs to help educate our donors and the public on the current issues regarding the persecution of Muslims in different countries bringing awareness to their plight, with a key call to action that works towards lasting change to their situation.**
**Alongside this our team have published articles on different new platforms further addressing key issues in our countries of operation. Our focus has been on research and building the country profiles and narratives in each of the 7 areas of operation. This will lay the foundation for our advocacy department to push forward and insha’Allah create a lasting impact for our survivors.**
66
Trustees
Responsibilities
## Statement Of Trustees’ Responsibilities
**The trustees (who are also directors for the purposes of company law) are responsible for preparing the Trustees’ Annual Report including the Strategic Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).**
**Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:**
- **select suitable accounting policies and then apply them consistently;**
- **observe the methods and principles in the Charities SORP 2015 (FRS102);**
- **make judgments and estimates that are reasonable and prudent;**
- **state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and**
- **prepare the financial statements on the going concern basis unless it is not appropriate to assume that the charitable company will continue in operation.**
**The Board of Trustees is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company, and to enable them to ensure that the financial statements comply with Companies Act 2006. They are also responsible for safeguarding the assets of the company and taking reasonable steps for the prevention and detection of fraud and other irregularities.**
**Each of the persons who is a director/trustee at the date of approval of this report confirms that:**
- **there is no relevant audit information of which the company’s auditors are unaware; and**
- **they have taken all the steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the company’s auditors are aware of that information.**
**The Trustees’ Annual Report and the Strategic Report were approved by the Board of Trustees (in their capacity as company directors) on 15 December 2023 and signed on its behalf by:**
**Nur Choudhury (Chairman)**
68
Trustees
Financial Review
**The donor base has been very responsive to the continuing and worsening humanitarian crises globally, and as a result we have been able to reach out extensively.**
**The charity made a surplus of £18,155 this year, following a £16,007 deficit 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 victims of earthquake in Syria, and therefore the entity had to operate using unrestricted funds built up, in a few cases, so to act swiftly.**
**The total reserves of the charity ended at £358,472, with £108,520 of these as restricted funds, primarily remaining for continuing projects related to Syrian and Afghan refugees. The charity had free reserves of £203,716 at the year-end, which should help it to continue to deliver its projects for the year ahead.**
**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.**
**Risks and uncertaintes.**
**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.**
70
Independent
Auditor's Report
## **INDEPENDENT AUDITOR’S REPORT TO THE DIRECTORS/TRUSTEES OF HUMAN AID & ADVOCACY FOR THE YEAR ENDED 31 MARCH 2023**
## **Opinion**
We have audited the financial statements of Human Aid & Advocacy Ltd for the year ended 31st March 2023, which comprise the statement of financial activities, the Statement of Financial Position, the statement of cash flows, 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:
- give a true and fair view of the state of the charitable company’s affairs as at 31st March 2023, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006
72
## **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 concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. We sought clarity on the Company’s cashflow and projected deliverables to help conclude on this. we have not identified any material uncertainties relating to events or conditions that cast doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
## **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 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 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.
73
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Trustees’ report, including the Strategic Report, for the financial year for which the financial statements are prepared, is consistent with the financial statements; and
- the Trustees Annual Report, including the Strategic Report, has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
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. 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:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.
## **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
74
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.
As part of our planning process:
- We enquired of management and staff the systems and controls the charity has in place, the areas of the financial statements that are most susceptible to the risk of irregularities and fraud, and whether there were any known instances of suspected or alleged fraud
- We obtained an understanding of the various legal and regulatory frameworks under which the charity operates, and made the necessary enquiries of management to understand if there were any major areas of non-compliance
- We considered incentives and opportunities that exist within the charity, including management bias, to present the potential for irregularities and fraud to be perpetuated, and tailored our risk assessment accordingly
75
To address the risk of fraud through management bias and override of controls, we:
- Tested revenue and expenditure to determine if the entities activities were aligned with its charitable objectives, as well as to detect any unusual relationships
- Made assessments on whether any judgements and assumptions in accounting estimates, or within charitable projects, were indicative of potential bias
To address the risk of fraud through management bias and override of controls, we:
- Agreed financial statement disclosures to underlying supporting documents
- Made enquiries of management of any potential litigation and claims
## **Use of our report**
This is report is made solely to the charitable company’s members 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 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 body, for our audit work, for this report, or for the opinion we have formed.
Mr Nur Ahmed Chowdhury FCCA (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: 15th December 2023
76
Financial
Statements
## **HUMAN AID & ADVOCACY**
## **( A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023**
|**Notes**
**INCOME AND EXPENDITURE**
**INCOMING RESOURCES**
Charitable Activity Income
**5**
Other income
**6**
**Total Income**
**RESOURCES EXPENDED**
Fundraising Costs
**7**
Charitable Activitiy Costs
**8**
Governance and Support Costs
**9**
Loss on disposal of investments
**9**
**Total Resources Expended**
**NET INCOME /DEFICIT FOR THE YEAR**
Fund Movement
**17**
**Fund as at 1 April 2022**
**Funds as at 31 March 2023**
**17**|**Total**
**Unrestricted**
**Restricted**
**2023**
£
£
£
671,652
1,368,061
2,039,714
73,762
73,762
**745,414**
**1,368,061**
**2,113,476**
246,942
-
246,942
152,069
1,521,417
1,673,486
146,878
28,015
174,894
-
545,889
1,549,432
2,095,321
199,526
(181,371)
18,155
(161,026)
161,026
-
211,452
128,865
340,318
**249,952**
**108,520**
**358,472**|**Total**
**2022**
£
1,866,380
178,063
**2,044,443**
112,272
1,801,659
145,386
1,133
2,060,450
(16,007)
-
356,325
**340,318**|
|---|---|---|
All the activities of the charitable company are from continuing operations.
78
## **HUMAN AID & ADVOCACY**
## **( A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2023**
|Notes
**FIXED ASSETS:**
Tangible Assets
**12**
**Current Assets:**
Debtors & Prepayments
**13**
Cash at Bank and in hand
**Creditors:**
Amount falling due within one year
**14**
**Net Current Assets**
**Total Net Assets**
**Funds**
Unrestricted funds
**17**
Restricted Funds
**17**
**Total Funds**|£
189,000
187,871
376,871
64,635|**Total**
**2023**
£
46,236
312,236
**358,472**
249,952
108,520
**358,472**|201,832
194,385
396,217
66,318|**Total**
**2022**
£
10,419
329,899
**340,318**
211,452
128,865
**340,318**|
|---|---|---|---|---|
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
These financial statements were approved by the board of directors and authorised for issue on 15 December 2023, and are signed on behalf of the board by:
Mr. Nur Choudhury (Chairman)
Dr. Zeeshan Siddiqui (Director)
79
## **HUMAN AID & ADVOCACY**
## **( A COMPANY LIMITED BY GUARANTEE) CASHFLOW STATEMENT AS AT 31 MARCH 2023**
|**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|**2023**
**2022**
£
£
£
£
18,155
(16,007)
14,468
10,542
-
1,133
32,623
(4,332)
12,832
(159,627)
6,795
(1,683)
21,138
43,771
(136,026)
43,771
(136,026)
(50,285)
-
(1,133)
(50,285)
(1,133)
-
-
-
-
(6,514)
(137,159)
194,385
331,544
187,871
194,385
187,871
194,385
187,871
194,385|
|---|---|
The entity has no debt, See Note 24.
80
## **HUMAN AID & ADVOCACY**
## **( A COMPANY LIMITED BY GUARANTEE)**
## **Notes to the financial statements**
## **for the year ended 31 March 2023**
## **1 General information** 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 **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 **3 Accounting Policies**
## **3.1 Going concern**
## 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 **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
## **3.3 Income Recognition**
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 ● Donations are recognised on receipt, and trading income is recognised at the point of sale of goods.
- Grants for immediate expenditure are accounted for when they become receivable, in accordance with any restrictions.
- Grants and donations restricted to future accounting periods are deferred and recognised in those periods.
## **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
- **3.5 Allocation and apportionment of costs**
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).
## **3.6 Support Costs**
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,
## **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
81
## **HUMAN AID & ADVOCACY**
## **( A COMPANY LIMITED BY GUARANTEE) Notes to the financial statements**
## **for the year ended 31 March 2023**
## **4 Incoming Resources**
Incoming resources are attributable to the principal activities of the charity.
## **INCOME SUMMARY**
|**5**
**CHARITABLE ACTIVITIES INCOME:**
General Donations
Gaza Collection
Bangladesh Collection
Qurbani Collection
Zakaat
Fitra
Syria Collection
Burma Project
Yemen Collection
Iftar Collection
Africa Collections
Lebanon Collection
Uyghur Collection
Afghanistan Collection
Winter Collection
6
**OTHER INCOME:**
Gift Aid from HMRC
Bank profit
HMRC Job Retention Scheme
**Total Income**|Unrestricted
Restricted
2023
£
£
£
333,632
333,632
16,615
66,458
83,073
142
566
708
1,107
4,428
5,535
1,925
7,701
9,626
1,900
7,600
9,500
161,656
654,603
816,258
-
-
6,667
26,670
33,337
1,342
13,367
14,709
2,795
11,181
13,976
963
3,853
4,816
82
326
408
131,525
526,098
657,623
11,303
45,210
56,513
671,652
1,368,061
2,039,714
73,218
73,218
544
544
-
73,762
-
73,762
**745,414**
**1,368,061**
**2,113,476**|2022
£
554,099
376,124
2,618
48,218
44,660
-
426,058
42,854
24,994
55,353
103
32,702
17,762
240,835
1,866,380
172,994
5,069
178,063
**2,044,443**|
|---|---|---|
82
## **HUMAN AID & ADVOCACY**
## **( A COMPANY LIMITED BY GUARANTEE) Notes to the financial statements for the year ended 31 March 2023**
## **EXPENSES SUMMARY**
|**7**
**FUNDRAISING COST:**
Fundraising events
Consultancy
Fundraising staff
Call centre fees
**8**
**CHARITABLE ACTIVITIES COST:**
Salaries and Employer costs
Staff Training
Gaza Project
Bangladesh Project
Qurbani Project
Zakaat
Fitr
Syria Project
Burma Project
Iftar Project
Yemen Project
Lebanon Project
Uyghur Project
Afghanistan Project
Africa Project
Winter Project
Casual Worker & Volunteer expenses
IT Support and Maintenance
Repairs & Maintenance
Publicity and Marketing
Telephone/Internet
Printing/Postage/Stationery
Credit Card and Platform Charges
**9**
**GOVERNANCE AND SUPPORT COST:**
Salaries and Employer costs
Rent, Rates and Service Charges
IT Support and Maintenance
Printing/Postage/Stationery
Telephone/Internet and Utilities
Travel Expenses
Legal & Professional fees
Subscriptions
Bank Interest and Charges
Sundry expenses
Depreciation
**Governance Cost:**
Salaries and Employer costs
Insurance
Bookkeeping and Accountancy
Audit Fees
**Total Expenses**
**Support Costs:**|Unrestricted
Restricted
2023
£
£
£
63,511
63,511
121,039
121,039
54,234
54,234
8,158
8,158
246,942
-
246,942
Unrestricted
Restricted
2023
£
£
£
26,264
105,056
131,320
1,061
1,061
39,977
39,977
567
567
21,843
21,843
7,701
7,701
7,600
7,600
610,228
610,228
68,323
68,323
15,277
15,277
31,427
31,427
63,748
63,748
47,231
47,231
457,015
457,015
3,975
3,975
41,449
41,449
1,457
1,457
11,531
11,531
6,951
6,951
93,209
93,209
2,655
2,655
8,856
8,856
85
85
152,069
1,521,417
1,673,486
Unrestricted
Restricted
2023
£
£
£
-
7,004
28,015
35,019
68,776
68,776
3,844
3,844
2,952
2,952
885
885
14,892
14,892
2,031
2,031
13,544
13,544
-
2,028
2,028
14,468
14,468
130,423
28,015
158,439
8,755
8,755
500
500
3,600
3,600
3,600
3,600
16,455
-
16,455
146,878
28,015
174,894
**545,889**
**1,549,432**
**2,095,321**|2022
£
112,272
112,272
2022
£
126,907
7,605
361,732
151,189
25,490
32,179
-
423,739
24,871
60,915
120,167
50,983
70,979
314,355
-
7,910
1,186
266
14,691
3,140
3,355
-
1,801,659
2022
£
-
33,843
31,951
395
1,118
1,047
14,620
15,915
5,115
12,897
1,443
11,675
130,019
8,461
3,600
3,600
16,500
146,519
**2,060,450**|
|---|---|---|
83
## **HUMAN AID & ADVOCACY ( A COMPANY LIMITED BY GUARANTEE) Notes to the financial statements for the year ended 31 March 2023**
## **10 ANALYSIS OF NET ASSETS BETWEEN FUNDS :**
**----- Start of picture text -----**
Unrestricted Restricted Total
Fund Fund Funds
Tangible fixed assets 46,236 46,236
Current assets 198,371 178,500 376,871
Current liabilities (64,635) (64,635)
Total Net assets 179,972 178,500 358,472
**----- End of picture text -----**
|**11**|**RESTRICTED FUND**|**MOVEMENT**|**:**|Opening
Incoming
Resources
Unrestricted|Closing|
|---|---|---|---|---|---|
||Syria Project|||Balance
Resources
Expended
Fund Used
£
£
£
£
0
654,603
623,535|Balance
£
31,067|
||Gaza Project|||0
66,458
53,284|13,175|
||Bangladesh Project|||0
566
566|0|
||Qurbani Project|||30,722
4,428
35,150|0|
||Zakaat Projects|||0
7,701
7,701|0|
||Fitra|||0
7,600
7,600|0|
||Burma Project|||82,924
-
81,630|1,294|
||Yemen Project|||0
26,670
44,734
18,065|0|
||Iftar Projects|||15,217
13,367
28,584|0|
||Africa Projects|||0
11,181
3,975|7,206|
||Lebanon Project|||0
3,853
77,055
73,202|0|
||Uyghur Project|||0
326
60,538
60,212|0|
||Afghanistan Project|||0
526,098
470,322|55,776|
||Winter Project|||0
45,210
54,758
9,547|0|
|||||128,865
1,368,061
1,549,431
161,026|-
108,520|
|**12**|**TANGIBLE FIXED ASSETS:**|||Furniture
Short||
||Cost B/Fwd.|Motor
|vehicles
£
15,679|& Equipment
leasehold
Total
£
£
£
44,899
60,578||
||Additions|||5,495
44,790
50,285||
||Disposals|||0||
||||15,679|50,394
44,790
110,863||
||Depreciation:|||||
||Charges B/Fwd.||12,543|37,615
50,158||
||Charge for the year||3,136|6,853
4,479
14,468||
||Dep Elim on Disposal|||||
||||15,679|44,468
4,479
64,626||
||Net Book Value|||||
||31-Mar-23||0|5,926
40,311
46,236||
||31-Mar-22||3,136|0
7,283
10,419||
84
## **HUMAN AID & ADVOCACY**
## **( A COMPANY LIMITED BY GUARANTEE) Notes to the financial statements for the year ended 31 March 2023**
|**13**
**DEBTORS & PREPAYMENTS:**
Prepaid expenditure
Rent deposits
Accrued Income
**14**
**CREDITORS: AMOUNT FALLING DUE WITHIN ONE YEAR**
Accruals
PAYE and tax liabilities
Pension creditors
Wages payable
**15**
**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
**16**
**STAFF EMOLUMENTS:**
Total wages and salaries
Employer's NIC
Direct Charitable
Others
Avg No of employees: Admin
Avg No of employees: Direct
Employees paid in excess of £60,000 during the current year and previous year
Key management personnel were remunerated £28,087 during the year (2022: £56,297)|2023
£
178,500
10,500
189,000
2023
£
7,200
55,540
1,895
-
64,635
2023
£
3,600
3,600
2023
£
211,117
15,256
226,373
182,600
43,773
226,373
1
7
8
None|2022
£
192,000
9,832
201,832
2022
£
7,200
56,469
2,631
18
66,318
2022
£
3,600
3,600
2022
£
233,519
17,272
250,791
208,487
42,304
250,791
1
7
8
None|
|---|---|---|
85
## **HUMAN AID & ADVOCACY**
## **( A COMPANY LIMITED BY GUARANTEE) Notes to the financial statements for the year ended 31 March 2023**
## **17 MOVEMENT IN FUNDS:**
**----- Start of picture text -----**
MOVEMENT IN FUNDS: Unrestricted Designated Total Restricted
Fund Fund Unrestricted Fund Total
£ £ £ £ £
As at 1 April 2022 201,033 10,419 211,452 128,865 340,318
Current year 199,526 199,526 (181,371) 18,155
Current year transfer (196,843) 35,817 (161,026) 161,026 0
As at 31 March 2023 203,716 46,236 249,952 108,520 358,472
**----- End of picture text -----**
As at 31 March 2023 designated funds of £46,236 were required to match the net cost of fixed assets. This left free £203,716 (2022: £201,033) unrestricted reserves for future
## **18 TAXATION**
As a registered charity, the entity is exempt from Taxation.
## **19 POST BALANCE SHEET EVENTS**
There were no adjusting or non-adjusting events after the year-end
## **20 RELATED PARTY TRANSACTIONS AND TRANSACTIONS WITH TRUSTEES**
Trustees were reimbursed £5,703 of expenses during the year (2022 : £5,995). There were no related party transactions to report during the year.
## **21 CONTINGENT ASSETS AND LIABILITIES**
There were no contingent assets or liabilities in the year.
## **22 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.
## **23 FINANCIAL COMMITMENTS**
As at 31st March 2023, Human Aid & Advocacy had the following future minimum lease payments under non-cancellable operating leases:
**----- Start of picture text -----**
Land and buildings 2023 2022
£ £
Under one year 42,000 28,500
Between 2-5 years - -
More than 5 years - -
**----- End of picture text -----**
## **24 ANALYSIS OF CHANGES IN NET DEBT**
**----- Start of picture text -----**
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 194,385 (6,514) - - - - - 187,871
Overdrafts - - - - - - - -
Total cash 194,385 (6,514) 187,871
Loans - - - - - - -
Fin leases - - - - - - - -
Total borrowings
TOTAL 194,385 (6,514) 187,871
**----- End of picture text -----**
## **25 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 of £144,000 to the UK based charity Muslims In Need (charity no.1158317) in order to help distribute aid to shelters for widows and orphans fleeing the Syrian conflict.
86
**3 Coke Street, London, E1 1ER info@human-aid.org | human-aid.org | 020 3875 0563**
87 **CHARITY REG NO: 1138111 | COMPANY NO: 07227412**