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2021-12-31-accounts

Page
Administrative
Information
Trustees Report
Independent
Auditor's
Report tD
Statement
of Financial
Activities 13
Balance Sheet 14
Cash Flow Statement 15
Notes to the Accounts 16

COMPANY NUMBER NUMBER 8253779(Registered 8253779(Registered with Companies with Companies with Companies House, England House, England House, England House, England &Wales) &Wales)
CHARITY NUMBER 1149693(Registered with Charity Commission, UK)
GOVERNIN G DOCUMENT Humanity
First is a charity incorporated
as acompany limited by guarantee
in
England
and Wales.
The
chanly
is governed
by a Constitution and by
its Memorandum and Articles ofAssociation. Humamty Rrst is also a
registeredcharity with IiaChanty
Commission
MAINOBJECTIVES
(i)the prevention
or relief of poverty:
',ii)!he advancement of education.
(iii) the advancement of health, includmg
the
prevention or rehef of
sickness, disease and human suffenng:
(iv) the relief of those in need because of youth, age, ill-health,
disability, financial, hardship or other disadvantage and
spemficafy;
(v) to further enhance our partner support nehvork:
(vi) capacity building and skills enhancement for on-ground teams to
support
humanitarian
prolects in an effective marner; and
(vii) building integrated platforms
to provide
enhanced visibility sr d
access across the organisation.
REGISTERED OFFICE 27 Red Lion Business Park, Red Lion
Road, Surbiton Surrey KT6 7QD
BANKERS NatWest
PLC
AUDITORS Haines Watts Kingston
LLP
Aissela, ss High Street
Esher, Surrey, KTI0 90Y
ORGANISATION Under the Board of Trustees, there is a management board
chaired
by Mr A
Y Sayed. The Board monitors disasters all over
the world and takes action after consulting
with
the Board of
Trustees.
TRUSTEES: Mr R A Hayat
Mr A YSayed
Mr MM Ahmad
Dr SM Ahmad
MrW8Atkinson
Mr K K Edwards
Dr S A Bhatti
Mr M H Harter
Mr BFTrawally
Mr M Naeem

Notes Unmstricted Restricted Total Funds Unrestncted Restricted Total Funds
Funds Funds 2021 Funds Funds 2020
INCDIIE AND ENDOW NENTS
Donations
and legacies
8 390,992 219,137 610,129 275,i33 225,697 500.830
Government
grants
217 217 6,279 6,279
Other tradmg act:sties
Total Income
824
392,032
219,137 824
611,169
8507
289,920
225,697 8,507
515,617
EXPENDRURE
Charitable
Expenditure
on Raising
Funds I2,030 12,030 19,646 19,648
Expenditure
on
Activioe 10 ',37,879 180,019 317,899 139895 372,769 512,664
Total Expenditure 149,909 180,019 329,928 159,542 372,769 532,312
Net Incomei(Expenditure I and net
mov ament
In funds for the
1tsnsier bebvsen reserves
year 11 242,123
(18,345)
39,118
18,345
281,241
-
130,377
(137,628)
(147,072)
137,628
( 16,695)
Reconciliation
ofFunds
Total Funds
brought
fotward
916.927 1,172,363 2.089,290 924,178 1,181,807 2,105,985
lblal reserves carried forward 1,140,705 1,229,825 2,370,531 916,927 1,172,363 2089,290

Notes 2021 2021 2020 2020
FIXEDASSETS
Tangible Assets 452,454 463,828
Stocks 33,858 39.463
Accrued Inccme 305,215 124,510
Debtors
& P,epaymests
9,343 21,163
Cash & Bank 1,472,258
1,820,674 1,647,954
CURRENT LIABILITIES
Creditors
—Oue within one
year 22493
Net Current Assets \,804 747 1,625,461
Amount due from associated undertakings 113,329
Total Assets less Current Liabilities 2,370,531 2,089,290
Net Assets 2,089,290
Represented
by:
~FUND
Unrestricted
funds
1,140,705 916,927
Restricted funds 1,229,825 1.172,363
Total chanty fr nds 2,370,531 2,089,290

2021
Cash flows from opemtlng
activities:
Net cash prcvided
by {used in) operating
adivities Note A 35,651 15422I
Cash flows from invesgng
activities:
Purchase of properly,
plant and equipmer. t
254
Net cash provided
by (used inj investing
aclivities I 1,020 2541
Cash flows from financing
activities:
Repapnents
of borrowing
Net cash provioec by,
' (used in) financirg
activities
Change
m cash and caen equ valents
in the reporm:g parted
Change due to unrsalised
foreign exchange gain/(bss)
Cash and cash equivalents
at the beginning
ofthe reporting
penod 34,631
( 25,192)
1,462,818
( !5,675)
18,114
,460,379
Cash and cash equivalents
at the end of
the reporlmg
period
Note B 1,472,258 1,462,81 8
Note A: Reconciliation
of net movemenl
in funds to net cash flow from operating activities
Net movemenl
In funds for the reporting
period (ss per the
statement
of financial
activities)
281,241 ( 16,695)
Adjustments
for:
Depreciation
charges
12,394 13.182
(Increase j/decrease
.n amount due from
(Increase)rdecrease
in stocks
associated undertakings ( 113,329)
5,605
( 22,755)
(Increase)/decrease
in debtom
( 168,885) 36,100
Increase/(decrease)
in creditors
Unrealised
Ioreign exchange
(gain)/bss
{6,566)
25.192
{7,140)
r 18,114)
Net cash provided
by (used in) operating
activities
Note A 35,651 15,422
Note 8:Analysis
of cash and cash eouivalents
Cash at Bank Note 8 1,472,258 1,462,818
Totalcaenandcashequivalents 1,472,258 1,462,818
1.1 Basis of preparation
ofFinancial Statements
"Stamment
of Recommended
Practice appioable
to charities prepanng
their accounts
in accordance
with tim
Financial Repcrfing Smndard
applicable
in the UK and Republic of Ireland
pubes had
in October 2019(effective I January 2019l and the
Ccmpames Act 2006/
Humanxy
First
m earn the defrnition
ofa public benefrl ensty u..der FRs 102.Assets ano liabriities are rmtfafly
recognised
at historical cost or iransacdon
value unless otherwise
stated
in the reievanl
accounting
polby
notes.
Going Concern
The financial staten:ants
have been pmpared
on a going concern basis. The Trustees have reviewed
and
considered relevant Bformagon ir,
making
their assessment.
In particular,
in response to the COViD 19pandemic,
treTrustees have taken into
account the impact on meir
business
of possible scenarios
brought on iry the impact of COV ID-19, amr gside the measures
that ti:ey can
take to r..iligate Ii.e impact
Based on!hase assessments,
given the measures
that could oe undertaken
to mitigate the cur ent adverse
conditions, and the current
resou ces available,
the Trustees have concluded
that they can continue to adopt the going ccncem basis
accounts. "
in prepanng the annual report and
1.2 Key source ofestimation,
unrmr!ainty
and judgement
The preparation
of finannal statements
in ccnfo may
with generally accented accounting
practice requires
management
to make estimates
and judgemen! that affect the reoorteo amounts
ofassets and liabiliges as
well as the disclosure
ofcontingen! assets and liabilities at the baiance sheet date and the reported amounts
of revenues
ar.d expenses
dudng Be reporting
period
There is estimaticn
uncertainty
in calcula!ing depreciation.
A full line by line rev ew of fixed assam is carried
out
by management
regulady.
try hits: every attempt
is made to ensure that the depreciation
policy isas accurate
as
cosa ble, there remains a risk Ihat the policy does not match the useful Ife ofthe assets.
The stock at yre year end is partly made up of bhnked
donamo
by anofner charily. As s result there a adegree of estrma!ron
calculated
baaed on the cost of orevious blankets purchased,
ad(soled for inflation and!he size ot blankets donated. 0!4sto
in!he coal.The costs
k value s!!heyear e,d
ir.
relation to donated blankets
is 933,558.
There is estimaiion
uncertainty
m calculating
accrued income
in relalion tc affiliate chanbes.
The amounts
accrued for the 2021
financial
year are based on the Trustees most recent correspondence
with the charities
in relation to the
amounts due to Humam:y
First. For the USA and Canadian
affiliates, income is only recogn!sed once a project has been approved
by the respectrve counhy local
board oftrustees.
1.3Income
Items of income are recognised
and included
in the accounts when
ag ofthe following
criteria are met
The charity have enctlement
to the funds;
Any performance
conditions;
There is sumcient
certainty that the mceipt ofthe income
is considered
probable;
The amoum can be measured
reliably
yex reclaims on donations snd gfffs
Incoming resources from lax reckrims are included
in the SOFA at the same tone as the gdt to which!hey
relate
only ifthe trustees
are satisfied that the claim will be successful.
Volunteer help
In acccrdance
with the Charities SORP (FRS102) the general volunteer
time (described
in the Trustees'
report(
is not recognised
in the accounts.
1.4Expenditure
Expenditure
is recognised ance there isa legal or constructive
obligaticn
io make a payment
to a third parly,
il Is
probacie that settlement
will be required
and the account cfthe obligation can be measured
eliably. Expendaure
is
classified under the!ollowing
headings:
Expenditure
on raising funds relates to the sale ofmerchandise,
the costs of fundraising
and Iherr assoaated
support
coals.
Expenditure
on charitable
activities includes drsaster !eye!and development
aid in the mrm ofpro!acts, govwr eros
costs and their associated
support
costs.
Support costa not a:tributable to asingle actwity are allocated on a baws consistent
with idenkfied cost dd
rers for that cast
category such as staff head count, floor space and expenditure
and are apponioned
to relevant res!rbted
An analysis ofthe support costs and their basis ofapportionment
are included
in Note 13
funds.
1.5Tangible
Fixed Assets and Depreciation
Depreuatron
is provided
at rates calculated to write off the cost less residual value of each asset over its
expected useyul
life, as!oeows.
Land a. d bmkgng -2'/
reducing balance
Ag other assets -20'/ reducing
balance
1.6Stocks
Stocks are valued
at the lower ofcost and r.e!!elfsabkr value, after mamng
due alowance
for obsolele and
slow
moving
items.
"Key source ofestimation,
uncensnily
and ludgemenl"
Stocks compnse:
a- Stock of merchandise
held for sale and
b- Stock of merchandsie
hekl for charitable
donations
in the future

2J299gtj~ln
gme
The operating
income
is stated after charging the following:
2021 2020
Wages and salaries 11,700 41,169
Social Securiiy Costs
Foreign Exchange !Gains)/Losses
Deprecation 12.394 13,182
Auditor's
remuneration
Cost ofstocks recongised as an expense 33.858
During the yeah remuneration to key management totalled 11,700 11,700
The Average
monthly
number of paid staff employed during the yea. was as fogows:
2021 2020

Computer Computer Office Office Land 8
Total E ul ment E i ent Buildin
Cost
As at January 1.2021 592,690 38,200 28,379 526,111
Additions
during lhe year
1,020 1,020
Disposai during the year
As at December 31,2021
593,710 39.220 28,379 526.111
Depreciation
As at January I,2021
Charge for the year
As at December 31,2021
128,862
12,394
141,256
34,123
1.019
35,142
16,269
2,422
I8,691
78,470
8,953
87,422
Net Book Value
As at December 31 2021 452,454 4,078 9688 438,689
As at December 31,2020 463,828 4,077 12,110 447,641
2021 2020
4.Sto
Stock of Merchandise held for sale 1,843 1,843
Stock of Merchandise for charitable donations 32,015 37,620
33,858 39,463
2021 2020
Deb~ore 8,954 12,390
Advances
to Countdes
1,491 6,099
Prepayments 1,395 1.946
Social Securhy and Other Taxes 485 727
21,163
2021 2020
6.Creditors
~Amounts
fsgin du
Creditors 7,055 '.1.330
Social Security and Other Taxes 97 93
Accruals 6,775 11,070

FOR T HE YEAR ENDED 31STDEC EMBER 2021
direct Support Total Costs Direct Support Total Ccats
10.Ex enditure
on
Charitable Activities Doers Cosls 2021 Costs Cosh 3320
a) Disaster Regal
Covid'-19
11,500 3,00D 14,500 96,572 6,406 42,978
Indonesia
Lasaste' Appeal-Tsunamr
27,300 7,123 34,42I 5,000 876 G676
Disaster Relief- Malaysia Refugees Relief 2,757 483 3,240
Disaster Relief Fuml 4,030 1,051 5,081 11,050 1,936 12,986
42830 11 174 54.DD4 55379 9701 65080
b) Pro)erne
Water for Lrfe
29,286 17A13 46,399 73,441 17,700 9L141
Learn- A -Skill Cersrss 1,107 647 1,754 16,377 3,947 20,324
Global Heahh 31,365 18,328 49,693 14805 3,568 'I8,373
MedicalCamp
Food Securay
Knowlecge for Lite
6,131
11,421
3,583
6,674
9,7',4
18,D95
560
54.757
!23,626
135
13,197
29,796
695
67,954
153,421
Gift ofSigh! 53,378 31,191 84,569 4,996 1,204 6,200
Commt;neyr
Cere
Orphan, Care 3,585 2,095 5,680 20,296 4,892 25,188
136273 79629 215,902 306857 74440 383297
c)Other Charitable
Expenses
Coun!ries Administration
Costs
300 175 475 7,348 1,771 9,117
Unrestricted-¹
UK
25,544 14,926 40,47D 32,736 7,890 40,626
25844 15,1D2 40.946 40082 9660 49742
d) Disaster Response Training
e)Governance
Costs
Audit Fee
6,375 6,3 5 5,795 5,795
Other costs 671 67r 4,430 4430
Salaries, Wages & Pension 4,319 4,319
7046 10225 37 4319 14545
Total expenditure
on
char9ab)e activities 211993 105905 317899 414544 98,120 512,664
It is the poiicy of Humsnhy First that where donations that where donations are receives in resoect ofs pedicular in resoect ofs pedicular in resoect ofs pedicular pmlect pmlect then those
funds ere only expended
lor that project
If restricted funds falls in def at
I e wl ere expenditure
exceeas ' come ther the Boa o transfers funds fmm
ui es:rwec to cover
this shorgae
In the year 2021,Iransfers made for unrestncted resenres '.orover st orffall in reslrnted reserves were as fogows
2021 2020
Transfer l,etwaen funds ' 9,345 !37,828
Supmvtcosls
are allocabxl
on the followng
basis;
2021 2020
Support Coals
Rates
Water hales
Hand ONce
1,071
86
Plojects
2010
Governance Fundrslslng Total
3,482
'I00
Head ONce
1,510
108
projects
1.81M
116
Governance Fundrslslng Total
3,147
224
Light &Heat
Offlce Gleaning
388
499
421
54!
009
1,040
470
645
500
699
978
1,344
Misc. Cffice Expenses
Pspalr 6 Maiimsr ance
Property
Insurance
Serwcs Charges
Staff Wages
Telephone a Internal
pm'ting,
postage 8 ststrcnsm
Computer Per pharsis
Weusife Promotion
572
804
1,545
432
3,931
4,760
116
225
4,665
619
071
t,ays
468
4,259
244
5,054
3,510 1,101
1,675
3,219
900
11,700
4,760
116
469
9,718
308
623
1,320
482
11,747
7,708
1,283
217
6,965
333
675
1,430
468
17,072
235
7,545
4,319 8,031 641
1,290
2,749
900
4i 160
7,700
1,203
452
14,510
Confers
ce Exoerees
4,311 4.670 0,901 38 42 80
Staff Wel'are Exoe,ses 61 66 128 136 147 283
Subsc Iptkiiis
Bank Chames
2,105 450 450
2,105
S,051 9,114 0,114
3.051
Cogemior
Charges
Accourtanm
|4.229
7,1i4
4,229
17114
5,762
10,100
5,762
10.100
Depredation
Bad deots
5,949 0,445 12,394 0,327
3,073
9,855
3,329
13,102
6,403
Forebn Exchange t oases 25,192 2G192 18,114 i10,1I41
53 471 52434 3,969 109.073 70 S23 22.078 4 319 17,146 115,266
13.Anal
sls of Net Assets
betwee
Unreslrlmed Restricted
Funds Funds Total
Rxea Assets 452,454 452,454
Cash end cur srI inmstmerts 242,432 1,229,825 I 472.250
Ower currant assets 340,416 34S,416
Other currenl
Mbi tws
15027 15 927)
Total L0273,5 1,22982 2257.202

Resets:ed charity No I I Resets:ed charity No I I Resets:ed charity No I I sgs o3
NCTESTCTHEFINANCIALS AT M NTE
FDP THE YEAR NDED319TDECEMSEFI 2021
16.An
sls of Rest
d Funds
Trahsler Transfer
Satanas Setose Salahoe Bala ve Eennn Snlshe8
Restrloled
Fund
atetDISI Donadons E* ndduto Reserves st M.12.21 st01.01.20 Do aaonsm ndhun Reserves al 31.12.29
a) Disaster Rehsf
~ali D vast
85E84 85,BI4
Gaza Does!e Rel el
Rohlngya
Appeal
Syne Disssun
4,663
ehpht
17.579
4,663
17,578
4,663
17,578
4,683
6,331
'7, 78
Gnnt89 Tone
Appsdt
East Afnva Drought Appeal
Middle East Appeal
Covid to
56
13,585
0
'9,3!I9
10,057
( 11,500) t3,585
'l9,389
'.3,5!S 38,57" (7)
(36,572)
13,5IS
0
Jape
Denate' Appt81
Indonesia
Disaster Appeal
Clher Dhnsi
Relist F &4
19.571
21,S96
14,165
7,373 (2 .300t
;4JS01
5,404 19.571
\7.506
16.571
26,696
20,963
7,010 ( 5,000)
I IS.S07)
19,571
21,896
'4.165
ht Fn(eus
taster
tot Ufe
158,403 43,415 !29,286) 5297 177,829 203,263 28,581 ( 73,4411 S8,4O3
Luv
-A-SNII Cantos
Glohsl Health
371.991 2,077
13,712
r I, 0T,
( 23,781)
970
361.923
305,355 2,607
82,628
( 16,3771
( 16,551)
13,770
560
371,99'.
t!e in Hospital
Food Seurdtt
6,602
0
e6,269 (8JS0)
i 8,131)
402
60.188
8,602
6,390
.5,666 (5A757) 32,661 8,602
0
Comme
tty Cs s
Knowledge
lor Lae
Gill ofSghl
C phanCa. e
59,835
200,634
124,787
1,806
18,"15
13,607
22,987
I l1,421)
I53,378)
; 3,585)
6,200 1,806
72,729
166.863
144,169
70,743
201,943
131,624
29,446
9,687
13,432
( 123,626)
(4,$I6)
( 20,289)
83,272 59,8%
206,634
124,767
Rest oted-Urttlooatnl
o) Other Charnahle
Espenses
Cou
I ss Adminstration
Costs
( MN) ( 7,346I 7.346
d) Dlsasle
Response Training
I 172363 219,137 NM 01G 18,3AO I 229 826 I 181807 225697 372769 137628 I 172,363