2023-12-31-accounts

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ANNUAL REPORT MARCH- DECEMBER 2023

LETTER FROM THE CHAIR GOVERNANCE AND ADMINISTRATION WHO WE ARE FOOD & NUTRITION Afghanistan Food Packs Syria Food Packs Mali Food Pack Afghanistan Bread Project WASH Rohingya Water Wells Afghanistan Water Wells Yemen Water Wells Afghanistan Hospital EDUCATION & SPONSORSHIP Al Amal School Renovations Afghanistan Vocational Skills Orphan Sponsorship SHELTER & SETTLEMENT (CULTURE & COMMUNITY) Mosque Dar us Sakeenah Homes EMPOWERMENT PROJECTS Sewing Machines Zarang Cows Rickshaw CONTAINERS EMERGENCY RESPONSE Palestine Bombardment Afghanistan Ear~~thquake~~	LETTER FROM THE CHAIR GOVERNANCE AND ADMINISTRATION WHO WE ARE FOOD & NUTRITION Afghanistan Food Packs Syria Food Packs Mali Food Pack Afghanistan Bread Project WASH Rohingya Water Wells Afghanistan Water Wells Yemen Water Wells Afghanistan Hospital EDUCATION & SPONSORSHIP Al Amal School Renovations Afghanistan Vocational Skills Orphan Sponsorship SHELTER & SETTLEMENT (CULTURE & COMMUNITY) Mosque Dar us Sakeenah Homes EMPOWERMENT PROJECTS Sewing Machines Zarang Cows Rickshaw CONTAINERS EMERGENCY RESPONSE Palestine Bombardment Afghanistan Ear~~thquake~~				Centre 03 04 05 07 13 21 24 26 29 30


ZAKAH	32
RAMADAN	33
Ramadan 2023
Iftar Hot Meals
Fidya & Kaffarah
Eid Gifts
Zakat ul Fitr (Uyghurs & Syria)
QURBANI	35
WINTER	35
ADVOCACY	36
TRUSTEE FINANCIAL REVIEW	39
TRUSTEES RESPONSIBILITIES	40
INDEPENDANT AUDITORS REPORT	42
STATEMENT OF FINANCIAL ACTIVITY	47
STATEMENT OF FINANCIAL POSITION	48
STATEMENT OF CASHFLOWS	49
NOTES TO THE FINANCIAL STATEMENTS	50

LETTER FROM THE CHAIR

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I am enthusiastic about our future endeavors and the impact we can collectively achieve. Let us continue to inspire and support each other in our mission to bring about meaningful change in the aid sector. May Allah help our brothers and sisters in Palestine and across the world and relieve them from their oppressors.

3 HUMAN AID & ADVOCACY | ANNUAL REPORT

GOVERNANCE AND ADMINISTRATION

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GOVERNING INSTRUMENT

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DIRECTORS/TRUSTEES

Nur-E-Azom Choudhury (Previous Chairman). ��

Dr. Zeeshan Siddiqui (Chairman). ��

Mamoon Al-Hasan (Trustee). ��

Muhammad Shaker Chowdhury (Trustee). ��

Dawud Bakhtiar Khan (Trustee). ��

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REGISTERED OFFICE

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AUDITOR

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BANK

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WHO WE ARE?

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5 HUMAN AID & ADVOCACY | ANNUAL REPORT

OUR VISION

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OUR MISSION

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OUR REACH

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FOOD & NUTRITION

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�� 3,676 �� 21,636 ��

7 HUMAN AID & ADVOCACY | ANNUAL REPORT

AFGHANISTAN

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2,510

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15,060

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SYRIA

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12.9 million Syrians affected and 90% of the population living below the poverty line.

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1,066 ��

6,396

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9 HUMAN AID & ADVOCACY | ANNUAL REPORT

MALI

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POVERTY IS A GROWING CHALLENGE IN MALI

78.1% of the population impacted

million people required humanitarian assistance 8.8 in 2023.

30.4%

of Malian children under 5 are affected by stunting due to the worsening food insecurity

367,000 children face severe acute malnutrition,

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Over
1.24
Million
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100

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180

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11 HUMAN AID & ADVOCACY | ANNUAL REPORT

BREAD PROJECT

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8000 62,240 ��

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2,593 ��

WASH

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1 IN 3 PEOPLE ��

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ROHINGYA REFUGEES

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60% ��

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17 ��

170 ��

1,020 ��

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AFGHANISTAN

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79%

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900

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150 ��

HUMAN AID & ADVOCACY | ANNUAL REPORT

YEMEN

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50%

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�� 21.6 million people needing ��

3 ��

30 ��

900

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HUMAN AID & ADVOCACY | ANNUAL REPORT

JANNAT GUL KHAN HOSPITAL

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EDUCATION & SPONSORSHIP

AL AMAL SCHOOL

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6.1 2
MILLION MILLION
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240
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21 HUMAN AID & ADVOCACY | ANNUAL REPORT

VOCATIONAL SKILLS CENTRE

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700
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ORPHAN SPONSORSHIP

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420 ��

23 HUMAN AID & ADVOCACY | ANNUAL REPORT

SHELTER & SETTLEMENT (CULTURE & COMMUNITY)

MOSQUE CONSTRUCTION

�� 12 years of war. ��

1 ��

250 ��

DAR US SAKEENAH

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6.7
MILLION SYRIANS
DISPLACED
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2.2
MILLION AFGHANS
DISPLACED
SYRIA
AFGHANISTAN
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46
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+7
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25 HUMAN AID & ADVOCACY | ANNUAL REPORT

EMPOWERMENT PROJECTS

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SEWING MACHINES

�� 2 million Afghan women ��

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360
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ZARANGS

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Zarangs

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120
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RICKSHAWS

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5 40 ��

27 HUMAN AID & ADVOCACY | ANNUAL REPORT

COWS

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27%

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70%

70% 61% ��

120

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CONTAINERS

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200 1,200
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29 HUMAN AID & ADVOCACY | ANNUAL REPORT
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EMERGENCY RESPONSE

PALESTINE

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85%
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Water Distribution

Fuel for Al Shifa Hospital

100 Hot Meals

100 Hygiene Kits

9,500 Food Packs

1,850 Family Cash Assistance

400 Medical Kits to Al Shifa Hospital

11,950 Families

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31 HUMAN AID & ADVOCACY | ANNUAL REPORT

AFGHANISTAN

In October 2023, a series of intense earthquakes and aftershocks struck Afghanistan’s rural districts of Herat and Zinda Jan. The quakes levelled entire villages and causing widespread destruction to countless buildings and thousands of homes. Many survivors have been displaced and made homeless.

Human Aid & Advocacy provided emergency support to survivors, including hygiene kits, food packs, emergency shelter kits and financial assistance.

600 FAMILIES

4200 BENEFICIARIES

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.

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540
3,200
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Families

Beneficiaries

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.

RAMADAN

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.

RAMADAN DISTRIBUTION

We distributed Ramadan food packs, Iftar hot meals, and Fidya and Kaffarah food donations to survivors. 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.

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14,200 Iftar Meals
5216 Beneficiaries
900 Ramadan
Family Food Packs
760 Fidya &
Kaffarah Packs
RAMADAN
DRIVE
FOOD ITEMS
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33 HUMAN AID & ADVOCACY | ANNUAL REPORT

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.

340 ORPHAN EID GIFTS

400 ZAKAT UL FITR PACKS

1,400 BENEFICIARIES

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 (voluntary) 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.

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23
GOATS
37
COWS
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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.

15,866 BENEFICIARIES

819 FAMILY QURBANI PACKS

461 SHEEPS

WINTER

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 period, Human Aid & Advocacy supported survivors with seasonal assistance, distributing winter packs to those most vulnerable.

100 FAMILIES

600 BENEFICIARIES

Each pack has been curated and made to last throughout the entire winter period.

35 HUMAN AID & ADVOCACY | ANNUAL REPORT

ADVOCACY DEPARTMENT 2023

This year Human Aid & Advocacy officially launched the advocacy department, an exciting new venture delving into areas of research, campaigning, and lobbying. Our vision is to see a world where believers can worship Allah free from the fear of war and persecution. This cannot be achieved by aid work alone, there is a need to delve deeper into the root cause of the issue and provide solutions which lead to long-term self-sufficiency and freedom from oppression and persecution. This means engaging with key stakeholders and targeting areas which will help end the injustice.

While soft advocacy work can be seen amongst charities, it is often secondary to aid. We want to encourage Muslim charities to use their platforms to call for truth and justice, to not shy away from political discussions, and leverage their right to stand up for those subjected to persecution and oppression by going beyond covering the wound with a band aid. We want to empower the community and other charities to address the core reason behind the suffering and work to tackle this issue with courage and dignity.

OUR MAIN AREAS OF WORK

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1 2 3 4
RESEARCH OUTREACH COPYWRITING COLLECTIVE
ACTION
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ACHIEVEMENTS 2023

RESEARCH:

Recruited a team of researchers to become well nuanced on the social, economic and political considerations of the persecution and oppression of Muslims in our 7 countries of operation. They then developed country profiles and narrative documents pertaining to the causes HAA work on, building a strong foundation of knowledge and awareness.

AFGHANISTAN REPORT:

Working on our very first report called ‘Views from the Ground’ which provides detailed insight into the lives of Afghans post war and western occupation as well as its impact on humanitarian aid. The report includes the responses of interviewees from different provinces of Afghanistan, providing a diverse and nuanced perspective. This report is due to be launched in 2024.1

CHALLENGING THE FALSE MAINSTREAM NARRATIVE ON PALESTINE:

We provided guidance on how to tackle misrepresentation, false narratives and rhetoric in the media regarding Palestine.

ENCOURAGED ACTIVE SUPPORT FOR PALESTINE:

Provided a list of companies to boycott for our donors and supporters

GUIDANCE TO BRITISH MUSLIM CHARITIES ON HOW TO RESPOND TO CRISES IN PALESTINE:

We provided guidance in line with charity commission which explains how charities can speak about Israel’s illegal occupation and crimes against humanity in Palestine.

DELIVERED ADVOCACY TRAINING TO VOLUNTEERS:

At HAA we also take pride in developing our volunteers to be connected to the causes which they seek to help. We ensure our work is driven by our faith and centred around our obedience to Allah SWT. Our training seeks to make volunteers understand how to advocate for persecuted and oppressed Muslim communities, and why it is important to do so.

ARTICLES:

Human Aid & Advocacy has published articles relating to the persecution and oppression of Muslim communities.

37 HUMAN AID & ADVOCACY | ANNUAL REPORT

STRATEGIC PARTNERS ON THE STAND4UYGHURS CAMPAIGN:

Human Aid & Advocacy have supported the S4U campaign in their mobilisation of the Muslim community to stand in solidarity with Uyghur Muslims facing persecution by the Chinese government. Together we created awareness posts, encouraged the community to attend demonstrations and events in solidarity with the cause.

SPONSORSHIP:

Partner with UCL ISoc to achieve both advocacy and fundraising aims.

SHARING KNOWLEDGE AND RAISING AWARENESS ON SOCIAL MEDIA:

Developed a stream of work to respond to key developments and raise awareness about key issues pertaining to our countries of operation.

TONE AND NARRATIVE:

Reviving and uplifting our fundraising with core messages in line with our advocacy vision and mission.

TRUSTEES FINANCIAL REVIEW

The donor base has shown remarkable responsiveness to the ongoing and worsening global humanitarian crises allowing us to respond to the worsening situation across Palestine as well as other needs across our countries of operation.

£509 014 , By the end of the year, the charity's total reserves stood at

£465 697 ,

being restricted funds dedicated mainly to ongoing projects supporting beneficiaries across Syria and Afghanistan.

£2 249 641 , ,

in free reserves, which will help ensure continued delivery of projects in the year ahead.

Looking forward, Human Aid & Advocacy aims to build greater resilience and flexibility in crisis response, so that we can cover deficits in ongoing projects when donors are focused on fulfilling emergent needs. One key advantage is that we are free from significant financial liabilities, such as loans or pledged income, which could otherwise jeopardize our sustainability.

RISKS AND UNCERTAINTIES

Operating in regions with significant geographical risks remains a challenge. To address this, we are committed to conducting research and due diligence before engaging in overseas partnerships or operations. There is an increasing need for unrestricted funds due to having to support beneficiaries both during and post emergencies, as well as covering deficits in funds for ongoing projects.

In addition to this we are testing out different marketing strategies, such as marketing appeals which are grouped by project as opposed to country to help spread donations across our countries of operation. To help us in our endeavors of financial security we are looking to add new members to the board with different expertise, as well as look to add new banking options in the coming year.

To try and mitigate these issues we are exploring the use of paid advertisements to increase donations to our unrestricted campaign the “Hopefund”.

39 HUMAN AID & ADVOCACY | ANNUAL REPORT

RESPONSIBILITIES

The trustees, who also serve as directors under company law, are responsible for preparing the Trustees’ Annual Report, including the Strategic Report and financial statements, in accordance with applicable laws and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice).

Under company law, trustees are required to produce financial statements for each financial year that provide a true and fair view of the charitable company’s financial position, as well as its incoming resources and their application, including income and expenditure for that period. When preparing these financial statements, the trustees must:

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.
Select and consistently apply appropriate accounting policies;
Make reasonable and prudent judgments and estimates;
Confirm that relevant accounting standards have been followed, with any significant departures explained and disclosed in the financial statements
Prepare the financial statements on a going concern basis, unless it is inappropriate to assume the charity will continue its operations.

The Board of Trustees is responsible for maintaining adequate accounting records that accurately reflect the charitable company's financial position at any given time, ensuring compliance with the Companies Act 2006. They are also tasked with safeguarding the company’s assets and taking reasonable steps to prevent and detect fraud or other irregularities.

Each trustee/director at the time of this report’s approval confirms that:

There is no relevant audit information of which the company’s auditors are unaware; and
They have taken all necessary steps to be informed of any relevant audit information and to ensure that the auditors are aware of it.

The Trustees’ Annual Report and Strategic Report were approved by the Board of Trustees, acting in their capacity as company directors, on 15th of September 2024, and signed on their behalf by:

Zeeshan Siddiqui

41 HUMAN AID & ADVOCACY | ANNUAL REPORT

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

We have audited the financial statements of Human Aid UK for the 9 months ended 31st December 2023, 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).

In our opinion the financial statements:

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 December 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.

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.

�2� HUMAN AID & ADVOCACY | ANNUAL REPORT

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:

the Directors’/Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or
the Directors’/Trustees’ have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charitable company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.

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 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:

• the information given in the Trustees’ 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 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:

� proper and adequate accounting records have not been kept by the parent and subsidiary companies, 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.

41 HUMAN AID & ADVOCACY | ANNUAL REPORT

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:

We enquired of management regarding any issues of non-compliance with regulatory bodies or known fraud ;
We obtained an understanding of the legal and regulatory framework that 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.
We reviewed processes for monitoring and accounting for funds provided to partner organisations outside the UK
We conducted substantive testing, focussing on collections and project related expenditure to substantiate as much as reasonable that the charity’s activities are accurately in the financial statements.

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: 19 October 2024

46 HUMAN AID & ADVOCACY | ANNUAL REPORT

FINANCIAL STATEMENTS

HUMAN AID & ADVOCACY ( A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE ACCOUNT) FOR THE 9 MONTHS ENDED 31 DECEMBER 2023

TOTAL	TOTAL
NOTES UNRESTRICTED RESTRICTED DEC-23	2023
INCOME AND EXPENDITURE £ £ £	£
INCOMING RESOURCES Charitable Activity Income Other income Total Income 5 6 616875.2 269673 886548.2 1632765.8 0 1632765.8 2249641 269673 2519314	2039714 73762
	2113476

RESOURCES EXPENDED

Fundraising Costs 7 224717.66 0 224717.66 246942 Charitable Activitiy Costs 8 75552.83 1942628.51 2018181.34 1673486 Governance and Support Costs 9 125872.84 0 125872.84 174894 Total Resources Expended 426143.33 1942628.51 2368771.84 2095321 NET INCOME /DEFICIT FOR THE YEAR 17 460404.87 (309862.71) 150542.16 18155 Fund Movement (667040) 667040 0 0 Funds as at 1 April 2023 17 249952 108520 358472 340317.7169 Funds as at 31 December 2023 43316.87 465697.29 509014.16 358471.7169

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

HUMAN AID & ADVOCACY

HUMAN AID & ADVOCACY	HUMAN AID & ADVOCACY	HUMAN AID & ADVOCACY
( A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL POSITION
AS AT DECEMBER 2023
			TOTAL		TOTAL
	NOTES		DEC-23		2023
		£	£	£	£
FIXED ASSETS:
Tangible Assets	12		39570.584		46236
CURRENT ASSETS:
Inventory		10140		189000
Debtors & Prepayments	13	31500		187871
Cash at Bank and in hand		605536		376871
		647176		64635
CREDITORS:
Amount falling due within one year	14	177732		64635
NET CURRENT ASSETS			469444		312236
TOTAL NET ASSETS			509014		358472
FUNDS
Unrestricted funds	18		43317		249952
Restricted Funds	18		465697		108520
Total Funds			509014		358472
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 18 October 2024, and are signed on
behalf of the board by:

Dr. Zeeshan Siddiqui (Chair)

(Director)

48� HUMAN AID & ADVOCACY | ANNUAL REPORT

HUMAN AID & ADVOCACY

( A COMPANY LIMITED BY GUARANTEE)

CASHFLOW STATEMENT

AS AT DECEMBER 2023

		DEC-23		2023
INCOME AND EXPENDITURE	£	£	£	£
CASH OUTFLOW FROM OPERATING ACTIVITIES
Operating Profit	150542.16		18155
Depreciation	6666		14468
Finance Costs
(Gain)/Loss on fIxed asset disposal
Operating Profit Before Working Capital Charges	157208		32623
(Increase)/Decrease in Debtors	157500		32623
(Increase)/Decrease in Inventory	(10140)		12832
Increase/(Decrease) in Creditors	113097		(1683)
Cash from Operations	417665		43771
Finance Cost Paid
Net Cash Generated from Operations		417665		43771

CASH OUTFLOW FROM INVESTMENT ACTIVITIES

Purchase of Tangible Fixed Assets 0 50285 Fixed assets disposal Net Cash inflow/outflow from investment Activities 0 (50285)

CASH OUTFLOW FROM FINANCING ACTIVITIES Capital grants 0 0 Increase/(Decrease) of Long Term Loans 0 0 Net Increase/(decrease) in Cash and 417665 (6514) Cash Equivalent Opening Cash and Cash Equivalents 187871 194385 Closing Cash and Cash Equivalents 605536.16 187871 Reconciliation: 605536 187871 Cash at bank and in hand 605536 187871

187871 194385 605536.16 187871 605536 187871 605536 187871

The entity has no debt, See Note 23.

HUMAN AID & ADVOCACY

( A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE 9 MONTHS ENDED 31 DECEMBER 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 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. The charity changed its year-end to 31st December this year.

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

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. Despite unrestricted reserves falling significantly below the desired levels, the Trustees believe this position arises due to the change to the shorter year-end. They have cited actual collections in Ramadan 2024 (commencing in early March 2024) as evidence that this is a period where the entity receives most of its general unrestricted donations, and this has been considered in concluding Accounts on the going concern basis.

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.

50 HUMAN AID & ADVOCACY | ANNUAL REPORT

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 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.

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, where applicable.
Grants and donations restricted to future accounting periods are deferred and recognised in those periods.

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, 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."

4. INCOMING RESOURCES

Incoming resources are attributable to the principal activities of the charity.

INCOME SUMMARY

INCOME SUMMARY

UNRESTRICTED RESTRICTED DEC-23	2023
£ £ £	£
General Donations Gaza Collection Bangladesh Collection Qurbani Collection Zakaat and Fitra Syria Collection Burma Project Yemen Collection Iftar Collection Africa Collections Lebanon Collection Uyghur Collection Afghanistan Collection Winter Collection 5. CHARITABLE ACTIVITIES INCOME: 269331 149507 11158 84629 7789 4332 3505 953 555 2408 78001 4706 616875 598026 44633 242589 338518 31156 17330 14019 3813 2222 9633 312005 18823 1632766 269331 747533 0 55791 242589 423147 38945 21662 17524 4766 2777 12041 390006 23529 2249641 Gift Aid from HMRC Bank profit 6. OTHER INCOME: TOTAL INCOME 269673 269673 886548 - 1632766 269673 0 269673 2519314	333632 83073 706 5535 19126 816258 33337 14709 13976 4816 408 657623 56513
	2039714
	73218 544 73762
	2113476

�2� HUMAN AID & ADVOCACY | ANNUAL REPORT

EXPENSES SUMMARY

EXPENSES SUMMARY
UNRESTRICTED RESTRICTED DEC-23	2023
£ £ £	£
Fundraising events Consultancy Fundraising staff Call centre fees 7. FUNDRAISING COST: 63504 103143.91 55729 2340.75 224718 63504 103143.91 55729 2340.75 224718 Salaries and Employer costs Staff Training Gaza Project Bangladesh Project Qurbani Project Zakat and 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 8. CHARITABLE ACTIVITIES COST: 4289 2886 1334 6912 51913 6063 2072 84 165501 383998 0 106975 154511 445474 11831 4200 13500 478 454 641092 12552 2063 165501 4289 383998 0 106975 154511 445474 11831 4200 13500 478 454 641092 12552 2063 2886 1334 6912 51913 6063 2072 84	63511 121039 54234 8158
	246942
	131320 1061 39977 567 21843 15301 610228 68323 15277 31427 63748 47231 457015 3975 41449 1457 11531 6951 93209 2655 8856 85

6063 6063 2655 2072 2072 8856 84 84 85 75553 1942629 2018181 1673486


UNRESTRICTED RESTRICTED DEC-23	2023
£ £ £	£
Support Costs: 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 Sundry expenses Depreciation Governance Cost: Salaries and Employer costs Insurance Meetings Bookkeeping and Accountancy Audit Fees Total Expenses 9. GOVERNANCE AND SUPPORT COST: 44134 30595 445 1963 2021 6013 3600 11590 6666 107026 11033 495 119 3600 3600 18847 125873 426143 0 0 1942629 0 44134 30595 445 1963 2021 6013 3600 11590 0 6666 107026 11033 495 119 3600 3600 18847 125873 2368772	0 35019 68776 3844 2952 885 14892 2031 13544 2028 14468
	158439
	8755 500 3600 3600 16455 174894
	2095321

54� HUMAN AID & ADVOCACY | ANNUAL REPORT

UNRESTRICTED FUND RESTRICTED FUND TOTAL FUND £ £ £ 10. ANALYSIS OF NET ASSETS BETWEEN FUNDS : Tangible fixed assets 39,571 Current assets 181,479 465697 647176 Current liabilities (66852) (110880) (177732) Total Net assets 154,198 354,817 509014 OPENING INCOMING RESOURCES UNRESTRICTED CLOSING BALANCE RESOURCES EXPENDED FUND USED BALANCE £ £ £ £ £ 11. RESTRICTED FUND MOVEMENT : Syria Project 31067 338518 475264 108123 2,444 Gaza Project 13,175 598026 445233 165,968 Bangladesh Project - - 110847 562 Qurbani Project - 44633 110285 123118 0 Zakat and Fitr Project - 242589 167751 74,838 Burma Project 1,294 31156 20106 12,344 Yemen Project - 17330 15155 2,175 Iftar Projects 0 14019 4200 9,820 Africa Projects 7,206 3813 12552 1571 38 Lebanon Project - 2222 478 1,744 Uyghur Project 0 9633 454 9,179 Afghanistan Project 55776 312005 687432 323381 3,729 - Winter Project 18823 3718 15,106 108520 1632766 1942629 667040 465697

MOTOR VEHICLES FURNITURE & EQUIPMENT SHORT LEASEHOLD TOTAL	MOTOR VEHICLES FURNITURE & EQUIPMENT SHORT LEASEHOLD TOTAL
£ £ £ £
Cost B/Fwd. Additions Disposals Depreciation: Charges B/Fwd. Charge for the year Dep Elim on Disposal Net Book Value 31-Dec-23 31-Mar-23 12. TANGIBLE FIXED ASSETS: 15,679 15,679 15,679 15,679 -0 -0 44,790 44,790 4,479 4,479 8,958 35,832 40,311 50,394 50,394 44,468 2,187 46,655 3,739 5,926 110,863 110,863 64,626 6,666 0 71,293 39,571 46,236
	64,626 6,666 0
	71,293

	39,571

	46,236

DEC-23	2023
£	£
Prepaid expenditure Rent deposits 13. DEBTORS & PREPAYMENTS: 21000 10500 31500	178500 10500
	189000

14. CREDITORS: AMOUNT FALLING DUE WITHIN ONE YEAR

Accruals PAYE and tax liabilities Pension creditors

125280 7200 50213 55540 2239 1895 177732 64635

56� HUMAN AID & ADVOCACY | ANNUAL REPORT

DEC-23 2023 £ £ 15. AUDITORS' REMUNERATION Auditor's Remuneration for the audit of the charity's annual accounts 3600 3600 Fees Payable to the charity's auditor for non-audit services 3600 3600 16. STAFF EMOLUMENTS: Total wages and salaries 254262.49 211117 Employer's NIC 17795.09 15256 272057.58 226373 Direct Charitable 241641 182600 Others 30417 43773 272058 226373 Avg No of employees: Admin 1 1 Avg No of employees: Direct 12 7 13 8 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 (2022: £41.486) TOTAL UNRESTRICTED DESIGNATED RESTRICTED UNRESTRICTED FUND FUND FUND TOTAL £ £ £ £ £ 17. MOVEMENT IN FUNDS: As at 1 April 2022 203716 46236 249952 108520 358472 Current year 460405 460405 (309863) 150542 - Current year transfer (660375) (6665) (667040) 667040 As at 31 December 2023 3745 39571 43317 465697 509014

As at 31 December 2023

As at 31 December 2023 designated funds of £39,571 of funds were required to match the net cost of fixed assets. There were free reserves of £3,745 (Mar 2023: £203,716) 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.

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

CHARITY REG NO: 1138111 | COMPANY NO: 07227412

58� HUMAN AID & ADVOCACY | ANNUAL REPORT

CONTENTS

LETTER FROM THE CHAIR

GOVERNANCE AND ADMINISTRATION

GOVERNING INSTRUMENT

DIRECTORS/TRUSTEES

REGISTERED OFFICE

AUDITOR

BANK

WHO WE ARE?

OUR VISION

OUR MISSION

OUR REACH

FOOD & NUTRITION

AFGHANISTAN

SYRIA

12.9 million Syrians affected and 90% of the population living below the poverty line.

MALI

POVERTY IS A GROWING CHALLENGE IN MALI

BREAD PROJECT

WASH

ROHINGYA REFUGEES

1,020 ������������

AFGHANISTAN

YEMEN

50%

JANNAT GUL KHAN HOSPITAL

EDUCATION & SPONSORSHIP

AL AMAL SCHOOL

VOCATIONAL SKILLS CENTRE

ORPHAN SPONSORSHIP

SHELTER & SETTLEMENT (CULTURE & COMMUNITY)

MOSQUE CONSTRUCTION

DAR US SAKEENAH

EMPOWERMENT PROJECTS

SEWING MACHINES

ZARANGS

RICKSHAWS

COWS

CONTAINERS

EMERGENCY RESPONSE

PALESTINE

Fuel for Al Shifa Hospital

AFGHANISTAN

600 FAMILIES

4200 BENEFICIARIES

ZAKAH

RAMADAN

RAMADAN DISTRIBUTION

EID

QURBANI

15,866 BENEFICIARIES

WINTER

100 FAMILIES

600 BENEFICIARIES

ADVOCACY DEPARTMENT 2023

OUR MAIN AREAS OF WORK

ACHIEVEMENTS 2023

RESEARCH:

AFGHANISTAN REPORT:

CHALLENGING THE FALSE MAINSTREAM NARRATIVE ON PALESTINE:

ENCOURAGED ACTIVE SUPPORT FOR PALESTINE:

GUIDANCE TO BRITISH MUSLIM CHARITIES ON HOW TO RESPOND TO CRISES IN PALESTINE:

DELIVERED ADVOCACY TRAINING TO VOLUNTEERS:

ARTICLES:

STRATEGIC PARTNERS ON THE STAND4UYGHURS CAMPAIGN:

SPONSORSHIP:

SHARING KNOWLEDGE AND RAISING AWARENESS ON SOCIAL MEDIA:

TONE AND NARRATIVE:

TRUSTEES FINANCIAL REVIEW

£2 249 641 , ,

RISKS AND UNCERTAINTIES

RESPONSIBILITIES

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

BASIS FOR OPINION

CONCLUSIONS RELATING TO GOING CONCERN

OTHER INFORMATION

OPINIONS ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

MATTERS ON WHICH WE ARE REQUIRED TO REPORT UNDER THE COMPANIES ACT 2006

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

1,020 ��