## ## ## |||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|